MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Thursday, February 20, 2025 • 4:00 p.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 4:14 p.m.
MOTION:Rep. Okerlund moved to approve the February 19, 2025 minutes.The motion passed with a vote of 6-0-5.
Yeas - 6Nays- 0Abs- 5
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Koford
Rep. H. Nguyen
Rep. C. Okerlund
Rep. M. Strong
Rep. S. Barlow
Rep. J. Dailey-Provost
Rep. J. Elison
Rep. J. Kyle
Rep. L. Shepherd
1.H.B. 428 Property Tax Changes (Koford, J.)
Rep. Koford presented the bill.
Billy Hesterman, President, Utah Taxpayers Association, spoke in favor of the bill.
MOTION:Rep. Elison moved to replace H.B. 428 with 1st Substitute H.B. 428.The motion passed with a vote of 10-0-1.
Yeas - 10Nays- 0Abs- 1
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. M. Strong
Rep. L. Shepherd
MOTION:Rep. Elison moved to pass 1st Substitute H.B. 428 out favorably.The motion passed with a vote of 10-0-1.
Yeas - 10Nays- 0Abs- 1
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. M. Strong
Rep. L. Shepherd
2.1st Sub. H.B. 389 Child Care Business Tax Credit (Thompson, J.)
Rep. Thompson presented the bill.
MOTION:Rep. Dailey-Provost moved to amend 1st Substitute H.B. 389 with Amendment #1.The motion passed with a vote of 11-0-0.
Amendment 1

1 .        Line 28 through 35 :  Line 28 through 35
2829303132333435

2 .        Line 49 through 55 :  Line 49 through 55
49505152535455

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. Dailey-Provost moved to pass 1st Substitute H.B. 389 out favorably.The motion passed with a vote of 8-3-0.
Yeas - 8Nays- 3Abs- 0
Rep. S. Barlow
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. K. Christofferson
Rep. L. Shepherd
Rep. M. Strong
3.H.B. 506 Unclaimed Property Amendments (Shelley, T.)
Rep. Shelley along with Marlo Oaks, State Treasurer, presented the bill.
MOTION:Rep. Koford moved to pass H.B. 506 out favorably.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. Okerlund moved to place H.B. 506 on the Consent Calendar.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
4.H.B. 476 Tax Return Donation Amendments (MacPherson, M.)
Rep. MacPherson presented the bill.
MOTION:Rep. Christofferson moved to replace H.B. 476 with 1st Substitute H.B. 476.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 1st Substitute H.B. 476 out favorably.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
5.H.B. 464 State Sovereignty Fund (Elison, J.)
Rep. Elison along with Marlo Oaks, State Treasurer, presented the bill.
MOTION:Rep. Koford moved to replace H.B. 464 with 1st Substitute H.B. 464.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. Koford moved to pass 1st Substitute H.B. 464 out favorably.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
6.H.B. 489 Eyewear Sales Tax Amendments (Maloy, A. Cory)
Sen. Maloy, A. Cory along with Mark Taylor, Utah Optometric Assocation presented the bill.
Billy Hesterman, President, Utah Taxpayers Association, spoke in favor of the bill.
Weston Barney, Utah Optometric Assocation, spoke in favor of the bill.
Kaelen Franson, Utah Optometric Association, spoke in favor of the bill.
MOTION:Rep. Shepherd moved to pass H.B. 489 out favorably.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. Shepherd 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 5:36 p.m.