MINUTES OF THE
SENATE REVENUE AND TAXATION STANDING COMMITTEE
Tuesday, March 4, 2025 • 4:00 p.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

Members Absent:
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 4:04 PM.
MOTION:Sen. Harper moved to approve the minutes of March 3rd, 2025.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
1.3rd Sub. H.B. 106 Income Tax Revisions (Christofferson, K.)
Rep. Kay Christofferson introduced the bill.
Elizabeth Hutchings, Alliance for a Better Utah, spoke to the bill.
MOTION:Sen. Harper moved to replace 3rd Substitute H.B. 106 with 4th Substitute H.B. 106.The motion passed with a vote of 4-0-3.
Yeas - 4Nays- 0Abs- 3
Sen. B. Brammer
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. K. Cullimore
Sen. L. Escamilla
Sen. C. Wilson
MOTION:Sen. Harper moved to pass 4th Substitute H.B. 106 out favorably.The motion passed with a vote of 4-0-3.
Yeas - 4Nays- 0Abs- 3
Sen. B. Brammer
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. K. Cullimore
Sen. L. Escamilla
Sen. C. Wilson
2.H.J.R. 10 Proposal to Amend Utah Constitution - Publication Amendments (Loubet, A.)
Rep. Anthony Loubet introduced the bill.
Elizabeth Hutchings, Alliance for a Better Utah, spoke to the bill.
MOTION:Sen. Harper moved to pass H.J.R. 10 out favorably.The motion passed with a vote of 4-0-3.
Yeas - 4Nays- 0Abs- 3
Sen. B. Brammer
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. K. Cullimore
Sen. L. Escamilla
Sen. C. Wilson
3.H.B. 481 Ballot Proposition Requirements (Loubet, A.)
Rep. Loubet introduced the bill.
MOTION:Sen. Harper moved to pass H.B. 481 out favorably.The motion passed with a vote of 5-0-2.
Yeas - 5Nays- 0Abs- 2
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. K. Cullimore
Sen. C. Wilson
4.3rd Sub. H.B. 295 Municipal Services Fees and Political Subdivision Lien Amendments (Cutler, P.)
Rep. Paul Cutler introduced the bill, with the assistance of Mike Winder, Millcreek City Manager.
Justin Lee, Utah League of Cities and Towns, spoke in favor of the bill.
MOTION:Sen. Escamilla moved to pass 3rd Substitute H.B. 295 out favorably.The motion passed with a vote of 5-0-2.
Yeas - 5Nays- 0Abs- 2
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. K. Cullimore
Sen. C. Wilson
5.2nd Sub. H.B. 355 Mining and Critical Infrastructure Materials Amendments (Snider, C.)
Rep. Casey Snider introduced the bill, with the assistance of Justin Stewart, Salt Lake County.
Kendal Thomas, Tooele County, spoke in opposition of the bill.
Joe MacAllister spoke in favor of the bill.
Angie Parkin spoke to the bill.
Scott Hunter spoke in opposition of the bill.
MOTION:Sen. Harper moved to replace 2nd Substitute H.B. 355 with 3rd Substitute H.B. 355.The motion passed with a vote of 4-0-3.
Yeas - 4Nays- 0Abs- 3
Sen. B. Brammer
Sen. L. Escamilla
Sen. W. Harper
Sen. D. McCay
Sen. K. Cullimore
Sen. L. Fillmore
Sen. C. Wilson
MOTION:Chair McCay moved to pass 3rd Substitute H.B. 355 out favorably.The motion passed with a vote of 4-1-2.
Yeas - 4Nays- 1Abs- 2
Sen. B. Brammer
Sen. K. Cullimore
Sen. W. Harper
Sen. D. McCay
Sen. L. Escamilla
Sen. L. Fillmore
Sen. C. Wilson
6.1st Sub. H.B. 378 Department of Natural Resources Funding Amendments (Snider, C.)
Rep. Snider introduced the bill, with the assistance of Riley Peck, Director, Utah Division of Wildlife Resources.
Matt Anderson, Utah Sportsman's Caucus, spoke in favor of the bill.
Brian Somers, Utah Mining Association, spoke in favor of the bill.
Theresa Foxley, rPlus Energies, spoke to the bill.
Ricky Hrenko-Browning, Utah Petroleum Association, spoke to the bill.
Brandy Grace, Utah Association of Counties, spoke to the bill.
Sierra Nelson, Utah Wool Growers Association, spoke in favor of the bill.
MOTION:Sen. Harper moved to replace 1st Substitute H.B. 378 with 2nd Substitute H.B. 378.The motion passed with a vote of 3-0-4.
Yeas - 3Nays- 0Abs- 4
Sen. L. Escamilla
Sen. W. Harper
Sen. D. McCay
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Fillmore
Sen. C. Wilson
MOTION:Sen. Harper moved to pass 2nd Substitute H.B. 378 out favorably.The motion passed with a vote of 2-1-4.
Yeas - 2Nays- 1Abs- 4
Sen. L. Escamilla
Sen. W. Harper
Sen. D. McCay
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Fillmore
Sen. C. Wilson
7.1st Sub. H.B. 293 Vehicle Sales Tax Amendments (Teuscher, J.)
Rep. Jordan Teuscher introduced the bill, including a handout.
HB 293 Summary
MOTION:Sen. Escamilla moved to pass 1st Substitute H.B. 293 out favorably.The motion passed with a vote of 2-1-4.
Yeas - 2Nays- 1Abs- 4
Sen. L. Escamilla
Sen. D. McCay
Sen. W. Harper
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Fillmore
Sen. C. Wilson
8.H.B. 502 Transportation and Infrastructure Funding Amendments (Teuscher, J.)
Rep. Teuscher introduced the bill.
MOTION:Sen. Harper moved to replace H.B. 502 with 2nd Substitute H.B. 502.The motion passed with a vote of 6-0-1.
Yeas - 6Nays- 0Abs- 1
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
MOTION:Sen. Escamilla moved to amend 2nd Substitute H.B. 502 with Amendment #1.The motion passed with a vote of 6-0-1.
Amendment 1

1 .        Line 207 through 211 :  Line 207 through 211
207208209210 211

Yeas - 6Nays- 0Abs- 1
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
MOTION:Sen. Harper moved to pass 2nd Substitute H.B. 502 out favorably.The motion passed with a vote of 6-0-1.
Yeas - 6Nays- 0Abs- 1
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
9.H.B. 545 School District Governance Agreements (Peterson, K.)
Rep. Peterson introduced the bill.
Brad Williams spoke in favor of the bill.
Whitney Foley spoke in favor of the bill.
MOTION:Sen. Brammer moved to pass H.B. 545 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
10.H.B. 489 Eyewear Sales Tax Amendments (Maloy, A. Cory)
Rep. Cory Maloy introduced the bill.
Mark Taylor, Utah Optometry Association, spoke in favor of the bill.
Billy Hesterman, Utah Taxpayers Association, spoke in favor of the bill.
MOTION:Sen. Brammer moved to pass H.B. 489 out favorably.The motion passed with a vote of 5-0-2.
Yeas - 5Nays- 0Abs- 2
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. K. Cullimore
Sen. C. Wilson
11.2nd Sub. H.B. 320 Municipal Ordinance Amendments (Shepherd, L.)
Rep. Lisa Sheppard introduced the bill, including a handout.
HB 320 Bill Summary
Justin Lee, Utah League of Cities and Towns, spoke in favor of the bill.
MOTION:Sen. Harper moved to pass 2nd Substitute H.B. 320 out favorably.The motion failed with a vote of 2-4-1.
Yeas - 2Nays- 4Abs- 1
Sen. L. Escamilla
Sen. W. Harper
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Fillmore
Sen. D. McCay
Sen. C. Wilson
12.1st Sub. H.B. 513 Utah Commission for Earthquake Preparedness (Peterson, T.)
Rep. Peterson introduced the bill.
MOTION:Sen. Escamilla moved to pass 1st Substitute H.B. 513 out favorably.
MOTION:Sen. Escamilla moved to replace 1st Substitute H.B. 513 with 2nd Substitute H.B. 513.The motion passed with a vote of 5-0-2.
Yeas - 5Nays- 0Abs- 2
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. K. Cullimore
Sen. C. Wilson
MOTION:Sen. Escamilla moved to pass 2nd Substitute H.B. 513 out favorably.The motion failed with a vote of 1-4-2.
Yeas - 1Nays- 4Abs- 2
Sen. L. Escamilla
Sen. B. Brammer
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. K. Cullimore
Sen. C. Wilson
13.H.B. 15 Murdered and Missing Indigenous Relatives Task Force Amendments (Romero, A.)
Rep. Romero introduced the bill, with the assistance of Sen. David Hinkins.
MOTION:Sen. Brammer moved to pass H.B. 15 out favorably.The motion passed with a vote of 4-1-2.
Yeas - 4Nays- 1Abs- 2
Sen. B. Brammer
Sen. L. Escamilla
Sen. W. Harper
Sen. D. McCay
Sen. L. Fillmore
Sen. K. Cullimore
Sen. C. Wilson
MOTION:Sen. Escamilla moved to adjourn.The motion passed with a vote of 5-0-2.
Yeas - 5Nays- 0Abs- 2
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. K. Cullimore
Sen. C. Wilson
Chair McCay adjourned the meeting at 6:06 PM.