MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Thursday, February 13, 2025 • 8:00 a.m. • 445 State Capitol


Members Present:
Rep. Steve Eliason, Chair
Rep. Joseph Elison, Vice Chair
Rep. Stewart E. Barlow
Rep. Kay J. Christofferson
Rep. Jennifer Dailey-Provost
Rep. Jill Koford
Rep. Jason B. Kyle
Rep. Hoang Nguyen
Rep. Clinton D. Okerlund
Rep. Lisa Shepherd
Rep. Mark A. Strong

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.
Vice Chair Elison called the meeting to order at 8:02 a.m.
MOTION:Rep. Eliason moved to approve the minutes.The motion passed with a vote of 6-0-5.
Yeas - 6Nays- 0Abs- 5
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. H. Nguyen
Rep. M. Strong
Rep. S. Barlow
Rep. J. Dailey-Provost
Rep. J. Kyle
Rep. C. Okerlund
Rep. L. Shepherd
1.S.B. 151 Income Tax Contributions Amendments (Ipson, D.)
Sen. Ipson presented the bill.
MOTION:Rep. Eliason moved to replace S.B. 151 with 1st Substitute S.B. 151.The motion passed with a vote of 7-0-4.
Yeas - 7Nays- 0Abs- 4
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. H. Nguyen
Rep. M. Strong
Rep. S. Barlow
Rep. J. Kyle
Rep. C. Okerlund
Rep. L. Shepherd
MOTION:Rep. Christofferson moved to pass 1st Substitute S.B. 151 out favorably.The motion passed with a vote of 7-0-4.
Yeas - 7Nays- 0Abs- 4
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. H. Nguyen
Rep. M. Strong
Rep. S. Barlow
Rep. J. Kyle
Rep. C. Okerlund
Rep. L. Shepherd
MOTION:Rep. Eliason moved to place 1st Substitute S.B. 151 on the Consent Calendar.The motion passed with a vote of 8-0-3.
Yeas - 8Nays- 0Abs- 3
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. H. Nguyen
Rep. L. Shepherd
Rep. M. Strong
Rep. S. Barlow
Rep. J. Kyle
Rep. C. Okerlund
2.H.B. 350 District Energy Amendments (Peterson, V.)
Rep. Peterson along with Jason Owen, Director, Energy Development, Corix, presented the bill.
Rob Jolley, Flagship Homes, spoke in favor of the bill.
Jeff Hartley, spoke in favor of the bill.
MOTION:Rep. Koford moved to pass H.B. 350 out favorably.The motion passed with a vote of 7-3-1.
Yeas - 7Nays- 3Abs- 1
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. K. Christofferson
Rep. J. Elison
Rep. M. Strong
Rep. S. Barlow
3.2nd Sub. H.B. 162 Transportation Funding Amendments (Shipp, R.P.)
Rep. Shipp presented the bill.
MOTION:Rep. Christofferson moved to amend 2nd Substitute H.B. 162 with Amendment #1.The motion passed with a vote of 9-0-2.
Amendment 1

1 .        Line 9 through 12 :  Line 9 through 12
9101112

2 .        Line 47 through 54 :  Line 47 through 54
474849505152 5354
Yeas - 9Nays- 0Abs- 2
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. S. Barlow
Rep. S. Eliason
MOTION:Rep. Christofferson moved to pass 2nd Substitute H.B. 162 out favorably.The motion passed with a vote of 10-0-1.
Yeas - 10Nays- 0Abs- 1
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. S. Barlow
4.H.B. 293 Vehicle Sales Tax Amendments (Teuscher, J.)
Rep. Teuscher presented the bill.
HB0293 Handout
MOTION:Rep. Kyle moved to replace H.B. 293 with 1st Substitute H.B. 293.The motion passed with a vote of 10-0-1.
Yeas - 10Nays- 0Abs- 1
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. S. Barlow
MOTION:Rep. Kyle moved to pass 1st Substitute H.B. 293 out favorably.The motion passed with a vote of 10-0-1.
Yeas - 10Nays- 0Abs- 1
Rep. S. Barlow
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. J. Dailey-Provost
5.S.B. 37 Minimum Basic Tax Rate Amendments (Fillmore, L.)
Sen. Fillmore along with Scott Jones, Deputy Superintendent of Operations, USBE, presented the bill.
Lexi Cunningham, Executive Director, USBA/USSA, spoke in opposition to the bill.
Amber Davis, resident, spoke in opposition to the bill.
France Barral, Utah PTA, spoke in opposition to the bill.
Linda Hanks, Board Member, Juab School District, spoke in opposition to the bill.
Todd Harper, Business Administrator, Granite School District, spoke in opposition to the bill.
Mike Evans, President, Utah School Employees Association, spoke in opposition to the bill.
Kodey Hughes, Vice President, School Superintendent Association, spoke in opposition to the bill.
Neil Stevens, Business Administrator, Box County, spoke in opposition to the bill.
MOTION:Rep. Eliason moved to amend S.B. 37 with Amendment #3.The motion passed with a vote of 10-0-1.
Amendment 3

1 .        Line 302 through 306 :  Line 302 through 306
302303 304 305306
Yeas - 10Nays- 0Abs- 1
Rep. S. Barlow
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. J. Dailey-Provost
MOTION:Rep. Strong moved to pass S.B. 37 out favorably.The motion passed with a vote of 10-0-1.
Yeas - 10Nays- 0Abs- 1
Rep. S. Barlow
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. J. Dailey-Provost
6.S.B. 47 Sales and Use Tax Remittance Amendments (Harper, W.)
Sen. Harper presented the bill.
Rebecca Rockwell, Commissioner, Utah State Tax Commission, spoke in favor of the bill.
MOTION:Rep. Okerlund moved to pass S.B. 47 out favorably.The motion passed with a vote of 10-0-1.
Yeas - 10Nays- 0Abs- 1
Rep. S. Barlow
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. J. Dailey-Provost
MOTION:Rep. Eliason moved to adjourn.The motion passed with a vote of 10-0-1.
Yeas - 10Nays- 0Abs- 1
Rep. S. Barlow
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. J. Dailey-Provost
Vice Chair Elison adjourned the meeting at 9:52 a.m.