MINUTES OF THE
SENATE REVENUE AND TAXATION STANDING COMMITTEE
Wednesday, January 24, 2024 • 2:10 p.m. • 210 Senate Building


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

Staff Present:
Chris Stitt, Policy Analyst
Jackson Lewis, Committee Secretary

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

Chair McCay called the meeting to order.
MOTION:Senator Fillmore moved to adopt the minutes of the January 18, 2024 meeting.
1.S.B. 58 Property Tax Administration Amendments (Grover, K.)
MOTION:Sen. Wilson moved to replace S.B. 58 with 2nd Substitute S.B. 58.The motion passed with a vote of 5-0-3.
Yeas - 5Nays- 0Abs- 3
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Sen. C. Bramble
Sen. K. Cullimore
Sen. W. Harper
Senator Keith Grover presented the bill with the assistance of a Richard Youssi.
Paul Smith, Rental Housing Association, spoke in favor of the bill.
John Ulibarri, Weber County Assessor, spoke in favor of the bill.
MOTION:Sen. Ipson moved to pass 2nd Substitute S.B. 58 out favorably.The motion passed with a vote of 8-0-0.
Yeas - 8Nays- 0Abs- 0
Sen. C. Bramble
Sen. K. Cullimore
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
2.S.B. 100 Local Referenda Amendments (Balderree, H.)
MOTION:Sen. Fillmore moved to replace S.B. 100 with 1st Substitute S.B. 100.The motion passed with a vote of 8-0-0.
Yeas - 8Nays- 0Abs- 0
Sen. C. Bramble
Sen. K. Cullimore
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Senator Heidi Balderree presented the bill.
Rusty Cannon, Utah Taxpayers Association, spoke in favor of the bill.
MOTION:Sen. Escamilla moved to pass 1st Substitute S.B. 100 out favorably.The motion passed with a vote of 8-0-0.
Yeas - 8Nays- 0Abs- 0
Sen. C. Bramble
Sen. K. Cullimore
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
3.S.B. 133 Electronic Cigarette and Other Nicotine Product Amendments (Bramble, C.)
MOTION:Sen. Bramble moved to amend S.B. 133 with Amendment #1.The motion passed with a vote of 8-0-0.
Amendment 1
S.B. 133
1 .        Page 10, Lines 284 through 285 :  Page 10, Lines 284 through 285
284                 (b) The penalty is in an amount equal to the tax that is due under Section { 59-14-805 } 59-14-804 on
285         the electronic cigarette product or the nicotine product.

Yeas - 8Nays- 0Abs- 0
Sen. C. Bramble
Sen. K. Cullimore
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Senator Bramble presented the bill.
MOTION:Sen. Bramble moved to pass S.B. 133 out favorably.The motion passed with a vote of 8-0-0.
Yeas - 8Nays- 0Abs- 0
Sen. C. Bramble
Sen. K. Cullimore
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
4.S.B. 69 Income Tax Amendments (Wilson, C.)
Senator Wilson presented the bill.
Jay Blain, Utah Education Association, spoke in opposition to the bill.
Rusty Cannon, Utah Taxpayers Association, spoke to the bill.
Stefanie Jones of the Community Action Partnership of Utah spoke in opposition of the bill.
MOTION:Sen. Wilson moved to pass S.B. 69 out favorably.The motion passed with a vote of 7-1-0.
Yeas - 7Nays- 1Abs- 0
Sen. C. Bramble
Sen. K. Cullimore
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Sen. L. Escamilla
5.S.B. 87 Motor Vehicle Rental Tax Amendments (Wilson, C.)
Senator Wilson presented the bill.
Ed Faller, Enterprise Rent-A-Car, spoke in opposition to the bill.
Mike Taylor, Budget Rent-A-Car, spoke in opposition to the bill.
Leif Elder, Utah Department of Transportation, spoke in support of the bill.
Leah Hansen, citizen, spoke in opposition to the bill.
Rusty Cannon, Utah Taxpayers Association, spoke in opposition to the bill.
MOTION:Sen. Wilson moved to hold S.B. 87.The motion passed with a vote of 8-0-0.
Yeas - 8Nays- 0Abs- 0
Sen. C. Bramble
Sen. K. Cullimore
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
6.H.B. 17 Sales and Use Tax Revisions (Eliason, S.)
Representative Steve Eliason presented the bill with the assistance of Rebecca Rockwell, Commissioner, Utah Tax Commission
MOTION:Sen. Bramble moved to pass H.B. 17 out favorably.The motion passed with a vote of 6-0-2.
Yeas - 6Nays- 0Abs- 2
Sen. C. Bramble
Sen. K. Cullimore
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. McCay
Sen. C. Wilson
Sen. W. Harper
Sen. D. Ipson
7.H.B. 34 Tax Refund Claim Amendments (Eliason, S.)
Representative Steve Eliason presented the bill with the assistance of Rebecca Rockwell, Commissioner, Utah Tax Commission
MOTION:Sen. Bramble moved to pass H.B. 34 out favorably.The motion passed with a vote of 4-0-4.
Yeas - 4Nays- 0Abs- 4
Sen. C. Bramble
Sen. L. Fillmore
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. L. Escamilla
Sen. W. Harper
Sen. D. Ipson
8.H.B. 33 Cigarette and Tobacco Tax and Licensing Act Amendments (Elison, J.)
Rep. Eliason presented the bill.
MOTION:Sen. Bramble moved to replace H.B. 33 with 1st Substitute H.B. 33.The motion passed with a vote of 5-0-3.
Yeas - 5Nays- 0Abs- 3
Sen. C. Bramble
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. W. Harper
Sen. D. Ipson
MOTION:Sen. Bramble moved to pass 1st Substitute H.B. 33 out favorably.The motion passed with a vote of 5-0-3.
Yeas - 5Nays- 0Abs- 3
Sen. C. Bramble
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. W. Harper
Sen. D. Ipson
9.H.B. 66 Property Tax Relief Amendments (Lyman, P.)
Representative Phil Lyman presented the bill.
Burt Harvey, Property Tax Administrator, Utah County, spoke in support of the bill.
MOTION:Sen. Bramble moved to pass H.B. 66 out favorably.The motion passed with a vote of 5-0-3.
Yeas - 5Nays- 0Abs- 3
Sen. C. Bramble
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. W. Harper
Sen. D. Ipson
10.H.B. 32 Short-term Rental Modifications (Barlow, S.)
Representative Stewart Barlow presented the bill.
MOTION:Sen. Fillmore moved to pass H.B. 32 out favorably.The motion passed with a vote of 4-0-4.
Yeas - 4Nays- 0Abs- 4
Sen. C. Bramble
Sen. L. Fillmore
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. L. Escamilla
Sen. W. Harper
Sen. D. Ipson
MOTION:Sen. Bramble moved to adjourn.The motion passed with a vote of 4-0-4.
Yeas - 4Nays- 0Abs- 4
Sen. C. Bramble
Sen. L. Fillmore
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. L. Escamilla
Sen. W. Harper
Sen. D. Ipson
Chair McCay adjourned the meeting.