MINUTES OF THE
SENATE REVENUE AND TAXATION STANDING COMMITTEE
Monday, March 1, 2021 • 8:00 a.m. • 210 Senate Building


Members Present:
Sen. Daniel McCay, Chair
Sen. Curtis S. Bramble
Sen. Kirk A. Cullimore
Sen. Gene Davis
Sen. Luz Escamilla
Sen. Lincoln Fillmore
Sen. Wayne A. Harper
Sen. Don L. Ipson
Sen. Chris H. Wilson

Staff Present:
Julie Humberstone, Policy Analyst
Rachel Boe, Committee Secretary

Note: A copy of related materials and an audio recording of the meeting can be found at www.le.utah.gov.

Acting Chair Harper called the meeting to order at 7:59 a.m.
MOTION: Sen. Bramble moved to approve the minutes from February 25, 2021. The motion passed with a vote of 3-0-6.
Yeas - 3Nays-0Abs-6
Sen. C. Bramble
Sen. W. Harper
Sen. C. Wilson
Sen. K. Cullimore
Sen. G. Davis
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. Ipson
Sen. D. McCay
1. 1st Sub. H.B. 313 Heritage and Arts Amendments (Winder, M.)
Rep. Mike Winder explained the bill.
MOTION: Sen. Bramble moved to replace 1st Substitute H.B. 313 with 2nd Substitute H.B. 313. The motion passed with a vote of 3-0-6.
Yeas - 3Nays-0Abs-6
Sen. C. Bramble
Sen. W. Harper
Sen. C. Wilson
Sen. K. Cullimore
Sen. G. Davis
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. Ipson
Sen. D. McCay
MOTION: Sen. Bramble moved to pass 2nd Substitute H.B. 313 out favorably. The motion passed with a vote of 3-0-6.
Yeas - 3Nays-0Abs-6
Sen. C. Bramble
Sen. W. Harper
Sen. C. Wilson
Sen. K. Cullimore
Sen. G. Davis
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. Ipson
Sen. D. McCay
MOTION: Sen. Wilson moved to place 2nd Substitute H.B. 313 on the Consent Calendar. The motion passed with a vote of 3-0-6.
Yeas - 3Nays-0Abs-6
Sen. C. Bramble
Sen. W. Harper
Sen. C. Wilson
Sen. K. Cullimore
Sen. G. Davis
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. Ipson
Sen. D. McCay
2. 1st Sub. H.B. 356 Rural Economic Development Tax Increment Financing (Albrecht, C.)
Rep. Carl Albrecht explained the bill with the assistance of Steve Styler, Governor's Rural Partnership Board.
MOTION: Sen. Bramble moved to replace 1st Substitute H.B. 356 with 2nd Substitute H.B. 356. The motion passed with a vote of 3-0-6.
Yeas - 3Nays-0Abs-6
Sen. C. Bramble
Sen. W. Harper
Sen. C. Wilson
Sen. K. Cullimore
Sen. G. Davis
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. Ipson
Sen. D. McCay
Stephen Lisonbee, Senior Advisor on Rural Affairs, Governor's Office, spoke in favor of the bill.
Ryan Starks, Managing Director, Governor's Office of Economic Development, spoke in favor of the bill.
MOTION: Sen. Bramble moved to pass 2nd Substitute H.B. 356 out favorably. The motion passed with a vote of 4-0-5.
Yeas - 4Nays-0Abs-5
Sen. C. Bramble
Sen. L. Fillmore
Sen. W. Harper
Sen. C. Wilson
Sen. K. Cullimore
Sen. G. Davis
Sen. L. Escamilla
Sen. D. Ipson
Sen. D. McCay
Sen. McCay assumed the chair.
3. S.B. 239 Small Business Job Creation Tax Credit Act (Bramble, C.)
Sen. Bramble explained the bill with the assistance of Ryan Dressler, Principal, Advantage Capitol.
MOTION: Sen. Bramble moved to pass S.B. 239 out favorably. The motion passed with a vote of 5-0-4.
Yeas - 5Nays-0Abs-4
Sen. C. Bramble
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. G. Davis
Sen. L. Escamilla
Sen. D. Ipson
4. H.B. 140 Income Tax Revenue Amendments (Thurston, N.)
Rep. Norman Thurston explained the bill.
MOTION: Sen. Wilson moved to pass H.B. 140 out favorably. The motion passed with a vote of 4-0-5.
Yeas - 4Nays-0Abs-5
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. C. Bramble
Sen. K. Cullimore
Sen. G. Davis
Sen. L. Escamilla
Sen. D. Ipson
5. H.B. 190 Interstate Compact on Curing Diseases (Thurston, N.)
Rep. Thurston explained the bill.
MOTION: Sen. Harper moved to pass H.B. 190 out favorably. The motion passed with a vote of 3-2-4.
Yeas - 3Nays-2Abs-4
Sen. K. Cullimore
Sen. W. Harper
Sen. C. Wilson
Sen. L. Fillmore
Sen. D. McCay
Sen. C. Bramble
Sen. G. Davis
Sen. L. Escamilla
Sen. D. Ipson
6. S.B. 221 Short-term Rental Amendments (Anderegg, J.)
Sen. Jacob Anderegg explained the bill.
George Chapman, citizen, spoke in opposition to the bill.
Jami Brackin, Elected County and District Attorneys, State of Utah, spoke in opposition to the bill.
Aaron Kirkham, citizen, spoke in favor of the bill.
Aerin Christensen, Policy Analyst, Libertas Institute, spoke in favor of the bill.
Francisca Blanc, Utah Housing Coalition, spoke in opposition to the bill.
Joel Linares, City Manager, City of Moab, spoke in opposition to the bill.
Christina Sloan, County Attorney, Grand County, spoke in opposition to the bill.
Mark Stratford, Assistant City Attorney, Ogden City, spoke to the bill.
Cameron Diehl, Executive Director, Utah League of Cities and Towns, spoke to the bill.
Chair McCay moved to pass S.B. 221 out favorably.
SUBSTITUTE MOTION: Sen. Davis moved to hold S.B. 221. The substitute motion passed with a vote of 6-1-2.
Yeas - 6Nays-1Abs-2
Sen. K. Cullimore
Sen. G. Davis
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. Ipson
Sen. C. Wilson
Sen. D. McCay
Sen. C. Bramble
Sen. W. Harper
7. H.B. 106 Adoption Tax Credit (Shipp, R.P.)
Rep. Rex Shipp explained the bill.
MOTION: Sen. Escamilla moved to pass H.B. 106 out favorably. The motion passed with a vote of 6-0-3.
Yeas - 6Nays-0Abs-3
Sen. K. Cullimore
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Sen. C. Bramble
Sen. G. Davis
Sen. W. Harper
MOTION: Sen. Escamilla moved to adjourn at 9:23 a.m. The motion passed with a vote of 6-0-3.
Yeas - 6Nays-0Abs-3
Sen. K. Cullimore
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Sen. C. Bramble
Sen. G. Davis
Sen. W. Harper