MINUTES OF THE
SENATE REVENUE AND TAXATION STANDING COMMITTEE
Monday, February 3, 2025 • 2:00 p.m. • 210 Senate Building


Members Present:
Sen. Daniel McCay, Chair
Sen. Brady Brammer
Sen. Kirk A. Cullimore
Sen. Luz Escamilla
Sen. Lincoln Fillmore
Sen. Wayne A. Harper
Sen. Chris H. Wilson

Staff Present:
Alex R. Janak, Managing Policy Analyst
Carter Rojecki, 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 at 2:14 PM.
MOTION:Sen. Fillmore moved to approve the minutes.The motion passed with a vote of 5-0-2.
Yeas - 5Nays- 0Abs- 2
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. B. Brammer
Sen. K. Cullimore
1.S.B. 91 Restaurant Tax Revisions (Fillmore, L.)
Sen. Fillmore introduced the bill, with a PowerPoint.
Fair Taxes on Food Powerpoint
Billy Hesterman, Utah Taxpayers Association, spoke in favor of the bill.
Dave Davis, President and Chief Legal Officer, Utah Food Industries Association, spoke in opposition of the bill.
Melva Sine, President, Utah Restaurant Association, spoke in favor of the bill.
Kaye Sanderson, resident, spoke in opposition of the bill.
MOTION:Sen. Fillmore moved to replace S.B. 91 with 1st Substitute S.B. 91.The motion passed with a vote of 5-0-2.
Yeas - 5Nays- 0Abs- 2
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. B. Brammer
Sen. K. Cullimore
MOTION:Sen. Fillmore moved to pass 1st Substitute S.B. 91 out favorably.The motion passed with a vote of 5-0-2.
Yeas - 5Nays- 0Abs- 2
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. B. Brammer
Sen. K. Cullimore
2.S.B. 165 Municipal Broadband Service Amendments (Fillmore, L.)
Sen. Fillmore introduced the bill.
Billy Hesterman, Utah Taxpayers Association, spoke in favor of the bill.
Alexis Ence, Vice President, Washington County Republican Women, spoke in favor of the bill.
Greg Hughes, NoGovInternet.com, spoke in favor of the bill.
Jared Tingey, Legal Director, Utah League of Cities and Towns, spoke in opposition of the bill.
Gary Hill, City Manager, Bountiful City, spoke in opposition of the bill.
Seth Barrons, City Manager, Spanish Fork City, spoke in opposition of the bill.
Kate Bradshaw, Bountiful City Counsel, spoke in opposition of the bill.
Roger Timmerman, Executive Director, Utopia Fiber, spoke to the bill.
MOTION:Sen. Fillmore moved to pass S.B. 165 out favorably.The motion passed with a vote of 5-0-2.
Yeas - 5Nays- 0Abs- 2
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. B. Brammer
Sen. K. Cullimore
Sen. Fillmore assumed the chair.
3.S.B. 197 Property Tax Amendments (McCay, D.)
Sen. McCay introduced the bill.
Joe Hirabayashi, Associate State Director, AARP Utah, spoke to the bill.
Steve Erickson, Crossroads Urban Center, Utah Chapter of National Association of Housing and Redevelopment Officials, spoke in opposition of the bill.
Jerry Schmidt, resident, spoke in opposition of the bill.
Timothy Funk, resident, spoke in opposition of the bill.
Zoe Newmann, Utah Housing Coalition, spoke in opposition of the bill.
MOTION:Sen. McCay moved to pass S.B. 197 out favorably.The motion passed with a vote of 4-2-1.
Yeas - 4Nays- 2Abs- 1
Sen. K. Cullimore
Sen. L. Fillmore
Sen. D. McCay
Sen. C. Wilson
Sen. L. Escamilla
Sen. W. Harper
Sen. B. Brammer
4.H.B. 20 Property Tax Code Recodification (Welton, D.)
Rep. Douglas Welton introduced the bill, with the assistance of Burt Harvey, Utah County Auditors Office.
MOTION:Acting Chair Fillmore moved to replace H.B. 20 with 2nd Substitute H.B. 20.The motion passed with a vote of 3-0-4.
Yeas - 3Nays- 0Abs- 4
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. B. Brammer
Sen. K. Cullimore
Sen. D. McCay
Sen. C. Wilson
MOTION:Sen. Harper moved to pass 2nd Substitute H.B. 20 out favorably.The motion passed with a vote of 3-0-4.
Yeas - 3Nays- 0Abs- 4
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. B. Brammer
Sen. K. Cullimore
Sen. D. McCay
Sen. C. Wilson
5.H.B. 60 State Income Tax Amendments (Eliason, S.)
Rep. Steve Eliason introduced the bill.
Sen. McCay resumed the chair.
MOTION:Chair McCay moved to replace H.B. 60 with 3rd Substitute H.B. 60.The motion passed with a vote of 4-0-3.
Yeas - 4Nays- 0Abs- 3
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. B. Brammer
Sen. K. Cullimore
Sen. C. Wilson
Harry Hanson, Deputy Director, Utah Office of Energy Development, spoke to the bill.
MOTION:Sen. Harper moved to pass 3rd Substitute H.B. 60 out favorably.The motion passed with a vote of 5-0-2.
Yeas - 5Nays- 0Abs- 2
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. K. Cullimore
Sen. C. Wilson
6.H.B. 62 Property Tax Act Modifications (Eliason, S.)
Rep. Eliason summarized the bill.
MOTION:Sen. Fillmore moved to pass H.B. 62 out favorably.The motion passed with a vote of 4-0-3.
Yeas - 4Nays- 0Abs- 3
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. McCay
Sen. K. Cullimore
Sen. W. Harper
Sen. C. Wilson
7.1st Sub. H.B. 61 Tax Withholding Amendments (Bolinder, B.)
Sen. Fillmore assumed the chair.
Rep. Bridger Bolinder introduced the bill.
MOTION:Sen. Escamilla moved to pass 1st Substitute H.B. 61 out favorably.The motion passed with a vote of 3-0-4.
Yeas - 3Nays- 0Abs- 4
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. K. Cullimore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. McCay resumed the chair.
8.H.B. 67 Precious Metals Investment and Administration Amendments (Ivory, K.)
Rep. Ken Ivory introduced the bill, with the assistance of Marlo Oakes, Utah State Treasurer.
MOTION:Sen. Escamilla moved to pass H.B. 67 out favorably.The motion passed with a vote of 4-0-3.
Yeas - 4Nays- 0Abs- 3
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. McCay
Sen. K. Cullimore
Sen. W. Harper
Sen. C. Wilson
MOTION:Sen. Escamilla moved to adjourn.The motion passed with a vote of 4-0-3.
Yeas - 4Nays- 0Abs- 3
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. McCay
Sen. K. Cullimore
Sen. W. Harper
Sen. C. Wilson
Chair McCay adjourned the meeting at 3:50 PM.