MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Wednesday, February 19, 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.

Chair Eliason called the meeting to order at 8:04 a.m.
MOTION:Rep. Elison moved to approve the February 14, 2025 minutes.The motion passed with a vote of 7-0-4.
Yeas - 7Nays- 0Abs- 4
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. S. Barlow
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. J. Kyle
1.1st Sub. H.B. 284 International Money Transmission Amendments (Gricius, S.)
Rep. Gricius presented the bill.
Shelly Teuscher, American Express, spoke in favor of the bill.
Chris Bleak, Utah Bankers Association, spoke to the bill.
Rusty Cannon, Utah Credit Union Association, spoke in favor of the bill.
Ashley Hayek, President, America First Works, spoke in favor of the bill.
Adam Fleisher, Money Services Roundtable, spoke in opposition to the bill.
Kathy Tomasofsky, Director, Money Service Business Association, spoke in opposition to the bill.
MOTION:Rep. Koford moved to replace 1st Substitute H.B. 284 with 2nd Substitute H.B. 284.The motion passed with a vote of 9-0-2.
Yeas - 9Nays- 0Abs- 2
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. S. Barlow
Rep. J. Elison
MOTION:Rep. Koford moved to pass 2nd Substitute H.B. 284 out favorably.The motion passed with a vote of 7-2-2.
Yeas - 7Nays- 2Abs- 2
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Koford
Rep. J. Kyle
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. J. Dailey-Provost
Rep. H. Nguyen
Rep. S. Barlow
Rep. J. Elison
2.H.B. 316 Child Tax Credit Amendments (Strong, M.A.)
HB0316 Handout
Rep. Strong presented the bill.
Aimee Winder Newton, Director, Utah Office of Families, spoke in favor of the bill.
Kory Holdaway, Utah Private Childcare Association, spoke in favor of the bill.
Mckell Benett, Mormon Women for Ethical Government, spoke in favor of the bill.
Billy Hesterman, President, Utah Taxpayers Association, spoke in opposition to the bill.
MOTION:Rep. Kyle moved to pass H.B. 316 out favorably.The motion passed with a vote of 5-3-3.
Yeas - 5Nays- 3Abs- 3
Rep. S. Barlow
Rep. S. Eliason
Rep. J. Kyle
Rep. C. Okerlund
Rep. M. Strong
Rep. K. Christofferson
Rep. J. Koford
Rep. L. Shepherd
Rep. J. Dailey-Provost
Rep. J. Elison
Rep. H. Nguyen
3.H.B. 389 Child Care Business Tax Credit (Thompson, J.)
Rep. Thompson presented the bill.
Billy Hesterman, President, Utah Taxpayers Association, spoke in opposition to the bill.
Audry Wood, Utah Private Childcare Association, spoke in favor of the bill.
Lucy Andre, Chief of Staff, Stadler US, spoke in favor of the bill.
Mary Catherine Perry, VP Public Policy, Salt Lake Chamber, spoke in favor of the bill.
Elizabeth Garbe, VP Public Policy, UWSL, spoke in favor of the bill.
MOTION:Rep. Okerlund moved to replace H.B. 389 with 1st Substitute H.B. 389.The motion passed with a vote of 9-0-2.
Yeas - 9Nays- 0Abs- 2
Rep. S. Barlow
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. J. Dailey-Provost
Rep. J. Elison
MOTION:Chair Eliason moved to pass 1st Substitute H.B. 389 out favorably.
SUBSTITUTE MOTION:Rep. Kyle moved to hold 1st Substitute H.B. 389.The substitute motion passed with a vote of 9-1-1.
Yeas - 9Nays- 1Abs- 1
Rep. S. Barlow
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Koford
Rep. J. Kyle
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. H. Nguyen
Rep. J. Elison
4.H.B. 110 Minimum Basic Tax Rate Reduction (Auxier, T.)
HB0110 Presentation
Rep. Auxier presented the bill.
Billy Hesterman, President, Utah Taxpayers Association, spoke in favor of the bill.
Christy Giblon, President, Provo Education Association, spoke in opposition to the bill.
Howard Stephenson, resident, spoke in favor of the bill.
Leah Hansen, resident, spoke in favor of the bill.
David Kyle, Utah Eagle Forum, spoke in favor of the bill.
Diane Livingston, Worldwide Organization for Women, spoke in favor of the bill.
MOTION:Rep. Christofferson moved to replace H.B. 110 with 2nd Substitute H.B. 110.The motion passed with a vote of 11-0-0.
Yeas - 11Nays- 0Abs- 0
Rep. S. Barlow
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
MOTION:Rep. Christofferson moved to pass 2nd Substitute H.B. 110 out favorably.The motion passed with a vote of 7-4-0.
Yeas - 7Nays- 4Abs- 0
Rep. S. Barlow
Rep. K. Christofferson
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. L. Shepherd
Rep. M. Strong
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. H. Nguyen
Rep. C. Okerlund
MOTION:Rep. Kyle moved to adjourn.The motion passed with a vote of 11-0-0.
Yeas - 11Nays- 0Abs- 0
Rep. S. Barlow
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
Chair Eliason adjourned the meeting at 9:53 a.m.
NOTE: H.B. 0428 was not discussed in the meeting.