MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Tuesday, February 25, 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 Elison called the meeting to order at 8:04 a.m.
MOTION:Rep. Barlow moved to approve the February 20, 2025 minutes.The motion passed with a vote of 6-0-5.
Yeas - 6Nays- 0Abs- 5
Rep. S. Barlow
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. L. Shepherd
Rep. M. Strong
1.1st Sub. S.B. 202 Property Tax Revisions (Wilson, C.)
Sen. Wilson presented the bill.
Brandy Grace, CEO, Utah Association of Counties, spoke in favor of the bill.
William Quapp, resident, spoke in favor of the bill.
MOTION:Rep. Koford moved to replace 1st Substitute S.B. 202 with 2nd Substitute S.B. 202.The motion passed with a vote of 9-0-2.
Yeas - 9Nays- 0Abs- 2
Rep. S. Barlow
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. S. Eliason
Rep. M. Strong
MOTION:Rep. Koford moved to pass 2nd Substitute S.B. 202 out favorably.The motion passed with a vote of 9-0-2.
Yeas - 9Nays- 0Abs- 2
Rep. S. Barlow
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. S. Eliason
Rep. M. Strong
2.H.B. 106 Income Tax Revisions (Christofferson, K.)
Rep. Christofferson presented the bill.
Kory Holdaway, Utah Public Employees Association, spoke to the bill.
Chase Thomas, Policy Advisor, Alliance for a Better Utah, spoke in opposition to the bill.
Billy Hesterman, President, Utah Taxpayers Association, spoke in favor of the bill.
Moe Hickey, Director, Voices for Utah Children, spoke in opposition to the bill.
MOTION:Rep. Okerlund moved to replace H.B. 106 with 1st Substitute H.B. 106.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. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. S. Eliason
MOTION:Rep. Okerlund moved to pass 1st Substitute H.B. 106 out favorably.The motion passed with a vote of 8-2-1.
Yeas - 8Nays- 2Abs- 1
Rep. S. Barlow
Rep. K. Christofferson
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. J. Dailey-Provost
Rep. H. Nguyen
Rep. S. Eliason
SUBSTITUTE MOTION:Rep. Dailey-Provost moved to hold 1st Substitute H.B. 106.The substitute motion failed with a vote of 3-7-1.
Yeas - 3Nays- 7Abs- 1
Rep. S. Barlow
Rep. J. Dailey-Provost
Rep. H. Nguyen
Rep. K. Christofferson
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. S. Eliason
3.H.B. 511 Property Tax Revenue Increase Amendments (Auxier, T.)
Rep. Auxier presented the bill.
Billy Hesterman, President, Utah Taxpayers Association, spoke in favor of the bill.
William Quapp, resident, spoke in favor of the bill.
Burt Harvey, resident, spoke to the bill.
MOTION:Rep. Kyle moved to hold H.B. 511.The motion passed with a vote of 9-0-2.
Yeas - 9Nays- 0Abs- 2
Rep. S. Barlow
Rep. K. Christofferson
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
Rep. S. Eliason
4.1st Sub. S.B. 200 Watercraft Amendments (McCay, D.)
SB0200 Handout
Sen. McCay along with Jason Curry, Director, Utah Department of Natural Resources, presented the bill.
MOTION:Rep. Strong moved to pass 1st Substitute S.B. 200 out favorably.The motion passed with a vote of 8-0-3.
Yeas - 8Nays- 0Abs- 3
Rep. S. Barlow
Rep. K. Christofferson
Rep. J. Elison
Rep. J. Koford
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Kyle
5.S.B. 229 Organ Donor Amendments (Riebe, K.)
Sen. Riebe presented the bill.
MOTION:Rep. Okerlund moved to pass S.B. 229 out favorably.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. Elison
Rep. J. Koford
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. J. Dailey-Provost
Rep. J. Kyle
MOTION:Rep. Nguyen moved to place S.B. 229 on the Consent Calendar.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. Elison
Rep. J. Koford
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. J. Dailey-Provost
Rep. J. Kyle
MOTION:Rep. Eliason moved to adjourn.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. Elison
Rep. J. Koford
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. J. Dailey-Provost
Rep. J. Kyle
Chair Elison adjourned the meeting at 9:20 a.m.