Enrolled Copy H.B. 26
1 RENTER'S CREDIT AMENDMENTS
2 2022 GENERAL SESSION
3 STATE OF UTAH
4 Chief Sponsor: Steve Eliason
5 Senate Sponsor: Gene Davis
6
7 LONG TITLE
8 General Description:
9 This bill addresses the subtraction of certain utilities from rent for purposes of
10 calculating the renter's credit in the Property Tax Act.
11 Highlighted Provisions:
12 This bill:
13 < provides the percentage that the commission shall deduct from rent when
14 calculating a renter's credit if the rent includes electricity, natural gas, or both.
15 Money Appropriated in this Bill:
16 None
17 Other Special Clauses:
18 This bill provides retrospective operation.
19 Utah Code Sections Affected:
20 AMENDS:
21 59-2-1209, as last amended by Laws of Utah 2021, Chapter 391
22
23 Be it enacted by the Legislature of the state of Utah:
24 Section 1. Section 59-2-1209 is amended to read:
25 59-2-1209. Amount of renter's credit -- Cost-of-living adjustment -- Renter's
26 credit may be claimed only for gross rent that does not constitute a rental assistance
27 payment -- Calculation of credit when rent includes utilities -- Limitation -- General Fund
28 as source of credit -- Maximum credit.
29 (1) (a) Subject to Subsections (2) and (3), for a calendar year beginning on or after
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30 January 1, 2021, a claimant may claim a renter's credit for the previous calendar year that does
31 not exceed the following amounts:
If household income is Percentage of gross rent allowed as a
32
credit
33 $0 -- $11,785 9.5%
34 $11,786 -- $15,716 8.5%
35 $15,717 -- $19,643 7.0%
36 $19,644 -- $23,572 5.5%
37 $23,573 -- $27,503 4.0%
38 $27,504 -- $31,198 3.0%
39 $31,199 -- $34,666 2.5%
40 (b) For a calendar year beginning on or after January 1, 2022, the commission shall
41 increase or decrease the household income eligibility amounts under Subsection (1)(a) by a
42 percentage equal to the percentage difference between the consumer price index housing for the
43 preceding calendar year and the consumer price index housing for calendar year 2020.
44 (2) A claimant may claim a renter's credit under this part only for gross rent that does
45 not constitute a rental assistance payment.
46 (3) For purposes of calculating gross rent when a claimant's rent includes electricity or
47 natural gas and the utility amount is not itemized in the statement provided in accordance with
48 Section 59-2-1213, the commission shall deduct from rent:
49 (a) 7% of rent if the rent includes electricity or natural gas but not both; or
50 (b) 13% of rent if the rent includes both electricity and natural gas.
51 [(3)] (4) An individual may not receive the renter's credit under this section if the
52 individual is:
53 (a) claimed as a personal exemption on another individual's federal income tax return
54 during any portion of a calendar year for which the individual seeks to claim the renter's credit
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 Enrolled Copy H.B. 26
55 under this section; or
56 (b) a dependent with respect to whom another individual claims a tax credit under
57 Section 24(h)(4), Internal Revenue Code, during any portion of a calendar year for which the
58 individual seeks to claim the renter's credit under this section.
59 [(4)] (5) A payment for a renter's credit allowed by this section, and provided for in
60 Section 59-2-1204, shall be paid from the General Fund.
61 [(5)] (6) A credit under this section may not exceed the maximum amount allowed as a
62 homeowner's credit for each income bracket under Subsection 59-2-1208(1)(a).
63 Section 2. Retrospective operation.
64 This bill has retrospective operation to January 1, 2022.
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Statutes affected:
Introduced: 59-2-1209
Enrolled: 59-2-1209