The 16 bills cited in the evaluation range from property tax equalization to a tax cut for Delta Air Lines to measures aimed at eventually privatizing some state functions. Notably absent is HB359, which contains the only general tax increase of the session - a .05 percent sales tax hike totalling $22 million.

The measure, which also provided an $18 million health care tax credit for self-employed people, was not included in the scorecard because it was an omnibus bill packaging several different tax measures, said Royce Van Tassell, vice president of the business-backed association.

"Some parts [of the bill] were great, but there were other elements that we weren't thrilled with," Van Tassell said. "Based on this one binary vote, it was very difficult to determine that this person is a friend of the taxpayer or not."

Only two of the 104 legislators received a perfect score - one of them association president Howard Stephenson, a state senator.

Stephenson, who also is a registered lobbyist for the UTA, says he represents his constituency and not his business and that it's just happenstance that his voting record aligned perfectly with the association.

"All those issues that they chose to use on their voting record, I voted similarly with because I believed passionately in all those issues and I was supportive of them," Stephenson said. "I'm just happy the association agrees with me this year."

The senator declined to comment on the selection of bills used for the scorecard, saying he had no role in that decision. He referred questions to Van Tassell, whom he said handled the matter.

Van Tassell, though, said Stephenson had input on choosing which bills were used in the scorecard as well as the association's stances on each bill as a member of the group's legislative committee.

"Sen. Stephenson's voice is a powerful one," Van Tassell said.

But he adds that the association and Stephenson don't always agree. The last time Stephenson got a 100 percent, he said, was four or five years ago. Stephenson, along with Sen. Mark Madsen, R-Eagle Mountain, were the only lawmakers to get a perfect score during the legislative session, which ended earlier this month. Those two also were the only senators absent for the March 4 vote on HB359.

Even conservative stalwarts such as Republican Sens. Margaret Dayton, Wayne Niederhauser, Mike Waddoups and Carlene Walker received a 93 percent from the UTA. In the House, only Republican Reps. John Dougall and Kenneth Sumsion scored that high.

"You would expect many of these people generally are sound taxpayer advocates, but there is always room for disagreement," Van Tassell said. "This is a meaningful gauge of how taxpayer-friendly legislators are, and the cream rises to the top."

smcfarland@sltrib.com