MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Monday, February 27, 2023 • 4:00 p.m. • 445 State Capitol


Members Present:
Rep. Steve Eliason, Chair
Rep. Brady Brammer, Vice Chair
Rep. Stewart E. Barlow
Rep. Joel K. Briscoe
Rep. Kay J. Christofferson
Rep. Marsha Judkins
Rep. Phil Lyman
Rep. Jefferson Moss
Rep. Doug Owens
Rep. Casey Snider
Rep. Keven J. Stratton
Rep. Mark A. Strong

Members Absent:
Rep. Robert M. Spendlove

Staff Present:
Chris Stitt, Policy Analyst
Makelle Wininger, Committee Secretary

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

Chair Eliason called the meeting to order at 4:09 p.m.
1.2nd Sub. S.B. 223 Charitable Contribution Amendments (Escamilla, L.)
Sen. Luz Escamilla presented the bill and responded to questions from the committee.
Jill Bennett, Chief Executive Officer (CEO), Utah Nonprofits Association; spoke in favor of the bill.
Crystal Young, Executive Director, Utah Cultural Alliance; spoke in favor of the bill.
MOTION:Rep. Briscoe moved to pass 2nd Substitute S.B. 223 out favorably.The motion passed with a vote of 7-2-4.
Yeas - 7Nays- 2Abs- 4
Rep. S. Barlow
Rep. J. Briscoe
Rep. S. Eliason
Rep. P. Lyman
Rep. D. Owens
Rep. K. Stratton
Rep. M. Strong
Rep. B. Brammer
Rep. K. Christofferson
Rep. M. Judkins
Rep. J. Moss
Rep. C. Snider
Rep. R. Spendlove
2.2nd Sub. S.B. 228 Property Amendments (McCay, D.)
Sen. Daniel McCay presented the bill and responded to questions from the committee.
Burt Harvey, Property Tax Administrator, Utah County; spoke in favor of the bill.
Thomas Hatch, private citizen; commented on the bill.
Lloyd Allen, Retired Commercial Realtor; commented on the bill.
Rep. Brammer assumed the chair at 4:55 p.m.
Chris Kyler, CEO and General Counsel, Utah Association of Realtors (UAR); commented on the bill.
Cort Ashton, Legislative Chairman, Utah Land Title Association; commented on the bill.
Lew Cramer, CEO, Colliers International Real Estate; commented on the bill.
Jake Parkinson, Utah Assessors Association, Tooele County; spoke in favor of the bill.
MOTION:Rep. Stratton moved to go to the next item on the agenda.
SUBSTITUTE MOTION:Chair Eliason moved to pass 2nd Substitute S.B. 228 out favorably.The substitute motion passed with a vote of 8-2-3.
Yeas - 8Nays- 2Abs- 3
Rep. S. Barlow
Rep. B. Brammer
Rep. J. Briscoe
Rep. S. Eliason
Rep. M. Judkins
Rep. P. Lyman
Rep. D. Owens
Rep. M. Strong
Rep. K. Christofferson
Rep. K. Stratton
Rep. J. Moss
Rep. C. Snider
Rep. R. Spendlove
Chair Eliason assumed the chair at 5:22 p.m.
3.1st Sub. S.J.R. 1 Proposal to Amend Utah Constitution - Revenue and Taxation (McCay, D.)
Sen. McCay presented the bill.
Cate Klundt, Government Affairs Director, UAR; spoke in favor of the bill.
MOTION:Rep. Strong moved to pass 1st Substitute S.J.R. 1 out favorably.The motion passed with a vote of 9-1-3.
Yeas - 9Nays- 1Abs- 3
Rep. S. Barlow
Rep. B. Brammer
Rep. K. Christofferson
Rep. S. Eliason
Rep. M. Judkins
Rep. P. Lyman
Rep. D. Owens
Rep. K. Stratton
Rep. M. Strong
Rep. J. Briscoe
Rep. J. Moss
Rep. C. Snider
Rep. R. Spendlove
4.2nd Sub. S.B. 107 Oil and Gas Severance Tax Amendments (Winterton, R.)
Sen. Winterton presented the bill with the assistance of Rikki Hrenko-Browning, President, Utah Petroleum Association. They responded to questions from the committee.
SB107 UPA Handout
Rep. Brammer assumed the chair at 5:35 p.m.
Chair Eliason resumed the chair at 5:37 p.m.
J. Michael Hansen, Chair, Nine Mile Canyon Coalition; commented on the bill.
MOTION:Rep. Christofferson moved to replace 2nd Substitute S.B. 107 with 3rd Substitute S.B. 107.The motion passed with a vote of 12-0-1.
Yeas - 12Nays- 0Abs- 1
Rep. S. Barlow
Rep. B. Brammer
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. M. Judkins
Rep. P. Lyman
Rep. J. Moss
Rep. D. Owens
Rep. C. Snider
Rep. K. Stratton
Rep. M. Strong
Rep. R. Spendlove
MOTION:Rep. Christofferson moved to pass 3rd Substitute S.B. 107 out favorably.The motion passed with a vote of 8-4-1.
Yeas - 8Nays- 4Abs- 1
Rep. S. Barlow
Rep. B. Brammer
Rep. K. Christofferson
Rep. M. Judkins
Rep. P. Lyman
Rep. J. Moss
Rep. K. Stratton
Rep. M. Strong
Rep. J. Briscoe
Rep. S. Eliason
Rep. D. Owens
Rep. C. Snider
Rep. R. Spendlove
5.1st Sub. S.B. 235 Tax Amendments (Bramble, C.)
Sen. Curtis Bramble presented the bill and responded to questions from the committee.
MOTION:Rep. Stratton moved to replace 1st Substitute S.B. 235 with 3rd Substitute S.B. 235.The motion passed with a vote of 12-0-1.
Yeas - 12Nays- 0Abs- 1
Rep. S. Barlow
Rep. B. Brammer
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. M. Judkins
Rep. P. Lyman
Rep. J. Moss
Rep. D. Owens
Rep. C. Snider
Rep. K. Stratton
Rep. M. Strong
Rep. R. Spendlove
MOTION:Rep. Stratton moved to pass 3rd Substitute S.B. 235 out favorably.The motion passed with a vote of 9-3-1.
Yeas - 9Nays- 3Abs- 1
Rep. S. Barlow
Rep. B. Brammer
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. M. Judkins
Rep. P. Lyman
Rep. K. Stratton
Rep. M. Strong
Rep. J. Moss
Rep. D. Owens
Rep. C. Snider
Rep. R. Spendlove
MOTION:Rep. Stratton moved to adjourn.The motion passed with a vote of 12-0-1.
Yeas - 12Nays- 0Abs- 1
Rep. S. Barlow
Rep. B. Brammer
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. M. Judkins
Rep. P. Lyman
Rep. J. Moss
Rep. D. Owens
Rep. C. Snider
Rep. K. Stratton
Rep. M. Strong
Rep. R. Spendlove
Chair Eliason adjourned the meeting at 6:07 p.m.