Lege TREND. Requiring ROI in Economic Development. 3 Part Test.

HJR 12 (UT | 2019)  requires the  Utah Tax Review Commission to:

• positive and negative effects of the current incentives on the state’s economy
• identify any overlapping or redundant tax credits, tax exemptions, or incentives
• answer whether it is more effective than lowering overall rates for all taxpayers

Salt Lake Tribune | Legislature wants a review of state tax incentives to see whether they provide the economic benefits supporters claim