MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Friday, February 28, 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 8:06 a.m.
MOTION:Rep. Strong moved to approve the February 25, 2025 minutes.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. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. M. Strong
Rep. J. Dailey-Provost
Rep. L. Shepherd
1.H.B. 553 State Grant Process Amendments (Peterson, V.)
Rep. Peterson presented the bill.
MOTION:Rep. Christofferson moved to pass H.B. 553 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.S.B. 40 Sales and Use Tax Act Amendments (McCay, D.)
Sen. McCay presented the bill.
MOTION:Rep. Koford moved to replace S.B. 40 with 1st Substitute S.B. 40.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. Koford moved to pass 1st Substitute S.B. 40 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. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. S. Eliason
3.1st Sub. S.B. 197 Property Tax Amendments (McCay, D.)
SB0197 Handout
Sen. McCay presented the bill.
Steve Waldrip, Senior Advisor, Housing Strategy and Innovation for Utah, spoke in favor of the bill.
Phil Conder, Chief Deputy Treasurer, Davis County, spoke in opposition to the bill.
Joe Hirabayashi, Associate State Director, AARP, spoke in opposition to the bill.
Elizabath Hutchings, resident, spoke in opposition to the bill.
Zoey Newmann, Project Manager, Utah Housing Coalition, spoke in opposition to the bill.
Burt Harvey, Division Manager, Public Services and Tax Administration, Utah County, spoke in opposition to the bill.
Steve Erickson, Crossroads Urban Center, Utah NAHRO, spoke in opposition to the bill.
Jerry Schmidt, resident, spoke in opposition to the bill.
Tim Funk, resident, spoke in opposition to the bill.
Luke Searle, resident, spoke in opposition to the bill.
Lucas Little, resident, spoke in opposition to the bill
MOTION:Rep. Kyle moved to replace 1st Substitute S.B. 197 with 2nd Substitute S.B. 197.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. Kyle moved to pass 2nd Substitute S.B. 197 out favorably.The motion passed with a vote of 7-3-1.
Yeas - 7Nays- 3Abs- 1
Rep. S. Barlow
Rep. K. Christofferson
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. C. Okerlund
Rep. M. Strong
Rep. J. Dailey-Provost
Rep. H. Nguyen
Rep. L. Shepherd
Rep. S. Eliason
SUBSTITUTE MOTION:Rep. Shepherd moved to hold 2nd Substitute S.B. 197.The substitute motion failed with a vote of 3-7-1.
Yeas - 3Nays- 7Abs- 1
Rep. J. Dailey-Provost
Rep. H. Nguyen
Rep. L. Shepherd
Rep. S. Barlow
Rep. K. Christofferson
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. C. Okerlund
Rep. M. Strong
Rep. S. Eliason
4.S.B. 213 Sales and Use Tax Modifications (Harper, W.)
Sen. Harper presented the bill.
Nate Walkingshaw, CEO, Torus, spoke in favor of the bill.
Billy Hesterman, President, Utah Taxpayers Association, spoke in favor of the bill.
MOTION:Rep. Dailey-Provost moved to pass S.B. 213 out favorably.The motion passed with a vote of 9-0-2.
Yeas - 9Nays- 0Abs- 2
Rep. S. Barlow
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. K. Christofferson
Rep. S. Eliason
5.S.B. 261 Tourism Related Tax Reporting Amendments (Brammer, B.)
Sen. Brammer presented the bill.
MOTION:Rep. Strong moved to pass S.B. 261 out favorably.The motion passed with a vote of 9-0-2.
Yeas - 9Nays- 0Abs- 2
Rep. S. Barlow
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. K. Christofferson
Rep. S. Eliason
6.1st Sub. S.B. 219 Financial Institution Tax Amendments (McKell, M.)
Sen. McKell along with Steve Young, Attorney, Utah Bankers Association, presented the bill.
Billy Hesterman, President, Utah Taxpayers Association, spoke in favor of the bill.
MOTION:Rep. Koford moved to pass 1st Substitute S.B. 219 out favorably.The motion passed with a vote of 9-0-2.
Yeas - 9Nays- 0Abs- 2
Rep. S. Barlow
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. K. Christofferson
Rep. S. Eliason
MOTION:Rep. Strong moved to adjourn.The motion passed with a vote of 9-0-2.
Yeas - 9Nays- 0Abs- 2
Rep. S. Barlow
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. K. Christofferson
Rep. S. Eliason
Chair Elison adjourned the meeting at 9:52 a.m.
NOTE: H.B. 0528 was not discussed in the meeting.