MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Wednesday, February 14, 2024 • 4:00 p.m. • 445 State Capitol


Members Present:
Rep. Steve Eliason, Chair
Rep. Bridger Bolinder, Vice Chair
Rep. Stewart E. Barlow
Rep. Joel K. Briscoe
Rep. Kay J. Christofferson
Rep. Jason B. Kyle
Rep. Phil Lyman
Rep. Doug Owens
Rep. Casey Snider
Rep. Keven J. Stratton
Rep. Mark A. Strong

Members Absent:
Rep. Jefferson Moss
Rep. Robert M. Spendlove

Staff Present:
Chris Stitt, Policy Analyst
Reese Boardman, Committee Secretary

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

Chair Bolinder called the meeting to order at 4:12 p.m. of February 14, 2024.
MOTION:Rep. Owens moved to approve the February 13, 2024 minutes.The motion passed with a vote of 7-0-6.
Yeas - 7Nays- 0Abs- 6
Rep. B. Bolinder
Rep. J. Briscoe
Rep. K. Christofferson
Rep. J. Kyle
Rep. P. Lyman
Rep. D. Owens
Rep. M. Strong
Rep. S. Barlow
Rep. S. Eliason
Rep. J. Moss
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
1.H.B. 232 Outdoor Recreation Impacts Fund (Stenquist, J.)
Rep. Stenquist presented the bill.
Jason Curry, Director, Utah Division of Outdoor Recreation, spoke in favor of the bill.
Brandy Grace, CEO, Utah Association of Counties, spoke in favor of the bill.
MOTION:Rep. Lyman moved to replace H.B. 232 with 1st Substitute H.B. 232.The motion passed with a vote of 9-0-4.
Yeas - 9Nays- 0Abs- 4
Rep. S. Barlow
Rep. B. Bolinder
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. P. Lyman
Rep. D. Owens
Rep. M. Strong
Rep. J. Moss
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
MOTION:Rep. Lyman moved to pass 1st Substitute H.B. 232 out favorably.The motion passed with a vote of 8-0-5.
Yeas - 8Nays- 0Abs- 5
Rep. S. Barlow
Rep. B. Bolinder
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. P. Lyman
Rep. D. Owens
Rep. M. Strong
Rep. J. Briscoe
Rep. J. Moss
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
2.H.B. 236 Sales and Use Tax Modifications (Stenquist, J.)
Rep. Stenquist presented the bill.
Rusty Cannon, President Utah Taxpayers Association, spoke in favor of the bill.
MOTION:Rep. Christofferson moved to replace H.B. 236 with 1st Substitute H.B. 236.The motion passed with a vote of 9-0-4.
Yeas - 9Nays- 0Abs- 4
Rep. S. Barlow
Rep. B. Bolinder
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. P. Lyman
Rep. D. Owens
Rep. K. Stratton
Rep. M. Strong
Rep. J. Briscoe
Rep. J. Moss
Rep. C. Snider
Rep. R. Spendlove
MOTION:Rep. Kyle moved to pass 1st Substitute H.B. 236 out favorably.The motion passed with a vote of 9-0-4.
Yeas - 9Nays- 0Abs- 4
Rep. S. Barlow
Rep. B. Bolinder
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. P. Lyman
Rep. D. Owens
Rep. K. Stratton
Rep. M. Strong
Rep. J. Briscoe
Rep. J. Moss
Rep. C. Snider
Rep. R. Spendlove
3.H.B. 442 Local Option Sales Tax Amendments (Elison, J.)
Rep. Elison presented the bill with assistance from Joe Decker, Shawn Guzman, Bill Hoster.
Joe Decker, Fire Chief, Hurricane Valley Fire Special Services District, spoke in assistance to the bill.
Shawn Guzman, City Attorney, City of St. George, spoke in assistance to the bill.
Jordan Hess, Washington City, spoke in favor of the bill.
Victor Iverson, Washington County Commissioner, spoke in favor of the bill.
Heather Anderson, Utah Association of Special Districts, spoke in favor of the bill.
Andrew Parker, Fire Chief, Santa Clara - Ivins Fire & Rescue, spoke in favor of the bill.
Lance Hayne, Santa Clara City, spoke in favor of the bill.
MOTION:Chair Eliason moved to pass H.B. 442 out favorably.The motion passed with a vote of 9-0-4.
Yeas - 9Nays- 0Abs- 4
Rep. S. Barlow
Rep. B. Bolinder
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. P. Lyman
Rep. D. Owens
Rep. K. Stratton
Rep. M. Strong
Rep. J. Briscoe
Rep. J. Moss
Rep. C. Snider
Rep. R. Spendlove
MOTION:Rep. Eliason moved to recess.
Rep. Eliason withdrew the motion to recess.
4.H.B. 348 Specie Legal Tender Amendments (Ivory, K.)
Rep. Ivory presented the bill with assistance from Marlo Oaks.
Marlo Oaks, Treasurer, State of Utah, spoke in assistance to the bill.
Kevin Freeman, citizen, presented the bill.
Michael Duke, CEO, DBT Aero, spoke in favor of the bill.
Andres Sosa, citizen, spoke in favor of the bill.
Aaron Gale, citizen, spoke in favor of the bill.
Larry Hilton, General Counsel, United Precious Metals Association, spoke in favor of the bill.
Abraham Day, CEO, United Precious Metals Association, spoke in favor of the bill.
Bob McEntee, citizen, spoke in favor of the bill.
Jen Brown, Presidents, Utah Citizens for the Constitution, spoke in favor of the bill.
MOTION:Rep. Stratton moved to replace H.B. 348 with 1st Substitute H.B. 348.The motion passed with a vote of 10-0-3.
Yeas - 10Nays- 0Abs- 3
Rep. S. Barlow
Rep. B. Bolinder
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. P. Lyman
Rep. D. Owens
Rep. K. Stratton
Rep. M. Strong
Rep. J. Moss
Rep. C. Snider
Rep. R. Spendlove
MOTION:Rep. Christofferson moved to pass 1st Substitute H.B. 348 out favorably.The motion passed with a vote of 8-2-3.
Yeas - 8Nays- 2Abs- 3
Rep. S. Barlow
Rep. B. Bolinder
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. P. Lyman
Rep. K. Stratton
Rep. M. Strong
Rep. J. Briscoe
Rep. D. Owens
Rep. J. Moss
Rep. C. Snider
Rep. R. Spendlove
Rep. Eliason assumed the chair.
5.H.B. 481 Railroad Upgrade Incentives Amendments (Cutler, P.)
Rep. Cutler presented the bill.
Eliza Cowie, Policy Director, O2 Utah, spoke in favor of the bill.
Rusty Cannon, President, Utah Taxpayers Association, spoke in opposition to the bill.
Ashley Miller, Executive Director, Breath Utah, spoke in favor of the bill.
MOTION:Rep. Owens moved to replace H.B. 481 with 1st Substitute H.B. 481.The motion passed with a vote of 9-0-4.
Yeas - 9Nays- 0Abs- 4
Rep. S. Barlow
Rep. B. Bolinder
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. P. Lyman
Rep. D. Owens
Rep. C. Snider
Rep. J. Moss
Rep. R. Spendlove
Rep. K. Stratton
Rep. M. Strong
MOTION:Rep. Owens moved to pass 1st Substitute H.B. 481 out favorably.The motion failed with a vote of 3-6-4.
Yeas - 3Nays- 6Abs- 4
Rep. J. Briscoe
Rep. S. Eliason
Rep. D. Owens
Rep. S. Barlow
Rep. B. Bolinder
Rep. K. Christofferson
Rep. J. Kyle
Rep. P. Lyman
Rep. C. Snider
Rep. J. Moss
Rep. R. Spendlove
Rep. K. Stratton
Rep. M. Strong
6.S.B. 148 Aircraft Property Tax Amendments (Harper, W.)
Sen. Harper presented the bill.
Dave Haymond, President, Utah General Aviation Association, spoke in favor of the bill.
MOTION:Rep. Christofferson moved to replace S.B. 148 with 1st Substitute S.B. 148.The motion passed with a vote of 8-0-5.
Yeas - 8Nays- 0Abs- 5
Rep. S. Barlow
Rep. B. Bolinder
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. P. Lyman
Rep. D. Owens
Rep. C. Snider
Rep. J. Briscoe
Rep. J. Moss
Rep. R. Spendlove
Rep. K. Stratton
Rep. M. Strong
MOTION:Rep. Christofferson moved to pass 1st Substitute S.B. 148 out favorably.The motion passed with a vote of 7-1-5.
Yeas - 7Nays- 1Abs- 5
Rep. S. Barlow
Rep. B. Bolinder
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. P. Lyman
Rep. D. Owens
Rep. C. Snider
Rep. J. Briscoe
Rep. J. Moss
Rep. R. Spendlove
Rep. K. Stratton
Rep. M. Strong
MOTION:Rep. Christofferson moved to adjourn.The motion passed with a vote of 8-0-5.
Yeas - 8Nays- 0Abs- 5
Rep. S. Barlow
Rep. B. Bolinder
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. P. Lyman
Rep. D. Owens
Rep. C. Snider
Rep. J. Briscoe
Rep. J. Moss
Rep. R. Spendlove
Rep. K. Stratton
Rep. M. Strong
Chair Eliason adjourned the meeting.