MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Wednesday, January 21, 2026 • 2:00 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, Managing Policy Analyst
Alyssa Castor, Administrative Assistant
Calvin Cruz, 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.
MOTION:Rep. Barlow moved to approve the minutes of March 3, 2025The 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. L. Shepherd
Rep. M. Strong
Rep. C. Okerlund
1.HB0046S01 - Taxpayer Information Sharing Amendments
Rep. Shelley presented the bill.
MOTION:Rep. Dailey-Provost moved to replace HB0046S01 with HB0046S02.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. Dailey-Provost moved to pass HB0046S02 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
2.H.B. 77 Tax Modifications(Eliason, S.)
Rep. Eliason presented the bill with assistance from John Valentine, Chairman of the Utah State Tax Commission
MOTION:Rep. Dailey-Provost moved to pass HB0077 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. Dailey-Provost moved to adjourn.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