MINUTES OF THE
SENATE REVENUE AND TAXATION STANDING COMMITTEE
Monday, March 3, 2025 • 8:10 a.m. • 210 Senate Building


Members Present:
Sen. Daniel McCay, Chair
Sen. Brady Brammer
Sen. Kirk A. Cullimore
Sen. Luz Escamilla
Sen. Lincoln Fillmore
Sen. Wayne A. Harper
Sen. Chris H. Wilson

Staff Present:
Alex R. Janak, Managing Policy Analyst
Carter Rojecki, Committee Secretary

Note: A copy of related materials and an audio recording of the meeting can be found at www.le.utah.gov.
Chair McCay called the meeting to order at 8:18 AM.
MOTION:Sen. Harper moved to approve the minutes of February 27th, 2025.The motion passed with a vote of 2-0-5.
Yeas - 2Nays- 0Abs- 5
Sen. W. Harper
Sen. D. McCay
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Escamilla
Sen. L. Fillmore
Sen. C. Wilson
1.S.B. 328 Alcohol Amendments (Stevenson, J.)
Sen. Jerry Stevenson introduced the bill.
Susannah Burt, Utah Prevention Coalition Association, spoke to the bill.
Karson Eilers, Utah League of Cities and towns, spoke to the bill.
Steve Handy, Alcohol Commission, Utah Department of Alcohol and Beverage Services, spoke to the bill.
Steve Barth, SB Strategies, spoke to the bill.
Jacey Skinner, Point of the Mountain State Land Authority, spoke to the bill.
Gary Thorup, Utah Petroleum Marketers and Retailers Association, spoke to the bill.
Tiffany Clason, Executive Director, Utah Department of Alcohol and Beverage Services, spoke to the bill.
Lynne Ward, Japanese Church of Christ, spoke to the bill.
MOTION:Sen. Escamilla moved to replace S.B. 328 with 1st Substitute S.B. 328.The motion passed with a vote of 6-0-1.
Yeas - 6Nays- 0Abs- 1
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
SUBSTITUTE MOTION:Sen. Fillmore moved to replace S.B. 328 with 2nd Substitute S.B. 328.The substitute motion failed with a vote of 3-3-1.
Yeas - 3Nays- 3Abs- 1
Sen. L. Fillmore
Sen. D. McCay
Sen. C. Wilson
Sen. B. Brammer
Sen. L. Escamilla
Sen. W. Harper
Sen. K. Cullimore
MOTION:Sen. Escamilla moved to pass 1st Substitute S.B. 328 out favorably.The motion passed with a vote of 6-0-1.
Yeas - 6Nays- 0Abs- 1
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
2.S.B. 71 Social Security Tax Revisions (Harper, W.)
Sen. Harper introduced the bill.
MOTION:Chair McCay moved to replace S.B. 71 with 1st Substitute S.B. 71.The motion failed with a vote of 2-3-2.
Yeas - 2Nays- 3Abs- 2
Sen. L. Fillmore
Sen. D. McCay
Sen. L. Escamilla
Sen. W. Harper
Sen. C. Wilson
Sen. B. Brammer
Sen. K. Cullimore
Joe Hirobayashi, AARP Utah, spoke in favor of the bill.
Kory Holdaway, Utah Public Employees Association, spoke in favor of the bill.
MOTION:Sen. Wilson moved to pass S.B. 71 out favorably.The motion passed with a vote of 4-2-1.
Yeas - 4Nays- 2Abs- 1
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. C. Wilson
Sen. B. Brammer
Sen. D. McCay
Sen. K. Cullimore
3.4th Sub. H.B. 324 Special Group License Plate Amendments (Peterson, V.)
Rep. Val Peterson introduced the bill.
MOTION:Sen. Brammer moved to pass 4th Substitute H.B. 324 out favorably.The motion passed with a vote of 6-0-1.
Yeas - 6Nays- 0Abs- 1
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
4.S.B. 329 Deferred Deposit Lending Modifications (Pitcher, S.)
Sen. Stephanie Pitcher introduced the bill.
MOTION:Sen. Brammer moved to amend S.B. 329 with Amendment #1.The motion passed with a vote of 6-0-1.
Amendment 1

1 .        Line 7 through 9 :  Line 7 through 9
789

2 .        Line 41 through 43 :  Line 41 through 43
414243

3 .        Line 71 through 73 :  Line 71 through 73
717273

4 .        Line 114 through 117 :  Line 114 through 117
114115116117
Yeas - 6Nays- 0Abs- 1
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Cort Walker, Utah Consumer Lending Association, spoke in favor of the bill.
MOTION:Sen. Escamilla moved to pass S.B. 329 out favorably.The motion failed with a vote of 3-3-1.
Yeas - 3Nays- 3Abs- 1
Sen. L. Escamilla
Sen. W. Harper
Sen. C. Wilson
Sen. B. Brammer
Sen. L. Fillmore
Sen. D. McCay
Sen. K. Cullimore
5.2nd Sub. H.B. 110 Combined Basic Tax Rate Reduction (Auxier, T.)
Rep. Tiara Auxier introduced the bill, including a handout and a PowerPoint.
HB110 Handout
Billy Hesterman, Utah Taxpayers Association, spoke in favor of the bill.
MOTION:Sen. Brammer moved to pass 2nd Substitute H.B. 110 out favorably.The motion passed with a vote of 4-1-2.
Yeas - 4Nays- 1Abs- 2
Sen. B. Brammer
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. L. Escamilla
Sen. K. Cullimore
Sen. C. Wilson
6.1st Sub. H.B. 428 Property Tax Changes (Koford, J.)
Rep. Jill Koford introduced the bill.
MOTION:Sen. Harper moved to pass 1st Substitute H.B. 428 out favorably.The motion passed with a vote of 3-0-4.
Yeas - 3Nays- 0Abs- 4
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Escamilla
Sen. C. Wilson
7.1st Sub. H.B. 464 State Sovereignty Fund (Elison, J.)
Rep. Joseph Elison introduced the bill.
MOTION:Sen. Harper moved to pass 1st Substitute H.B. 464 out favorably.The motion passed with a vote of 4-0-3.
Yeas - 4Nays- 0Abs- 3
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. B. Brammer
Sen. K. Cullimore
Sen. C. Wilson
8.2nd Sub. H.B. 143 Firearm Safety Incentives (MacPherson, M.)
Rep. Matt MacPherson introduced the bill.
Clark Aposhian, Utah Shooting Sports Council, spoke in favor of the bill.
MOTION:Sen. McCay moved to pass 2nd Substitute H.B. 143 out favorably.The motion failed with a vote of 1-2-4.
Yeas - 1Nays- 2Abs- 4
Sen. D. McCay
Sen. L. Fillmore
Sen. W. Harper
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Escamilla
Sen. C. Wilson
9.1st Sub. H.B. 476 Tax Return Donation Amendments (MacPherson, M.)
Rep. MacPherson introduced the bill.
Billy Hesterman, Utah Taxpayers Association, spoke in favor of the bill.
MOTION:Sen. Harper moved to pass 1st Substitute H.B. 476 out favorably.The motion passed with a vote of 4-0-3.
Yeas - 4Nays- 0Abs- 3
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. B. Brammer
Sen. K. Cullimore
Sen. C. Wilson
MOTION:Sen. Harper moved to adjourn.The motion passed with a vote of 3-0-4.
Yeas - 3Nays- 0Abs- 4
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Escamilla
Sen. C. Wilson
Chair McCay adjourned the meeting at 9:55 AM.
NOTE: S.B. 0342 was not discussed in the meeting.