MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Monday, January 26, 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
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 at 2:09 pm.
MOTION:Rep. Barlow moved to approve the minutes of January 21, 2026.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. M. Strong
Rep. S. Eliason
Rep. L. Shepherd
1.HB0056 - Vehicle Registration Amendments
Rep. Hall presented the bill.
1a. HB0056 Vehicle Registration Amendments Handout
Jason Gardner, Deputy Director, Tax Commission, spoke to the bill.
Leif Elder, Director of Policy and Affairs, UDOT, spoke to the bill.
MOTION:Rep. Strong moved to replace HB0056 with HB0056S01.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
MOTION:Rep. Strong moved to pass HB0056S01 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
MOTION:Chair Elison moved to saunter at 2:23 pm.
MOTION:Chair Elison moved to cease to saunter at 2:28 pm.
2.HB0148 - Tax Return Donation Amendments
Rep. MacPherson presented the bill.
MOTION:Rep. Dailey-Provost moved to replace HB0148 with HB0148S01.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
MOTION:Rep. Dailey-Provost moved to pass HB0148S01 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
3.1st Sub. H.B. 107 Vehicle Sales Tax Amendments(Teuscher, J.)
Rep. Teuscher presented the bill.
3a. HB0107 Substitute 2 Vehicle Sales Tax Amendments Flyer
Leif Elder, spoke to the bill.
MOTION:Rep. Dailey-Provost moved to move to next agenda item.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. M. Strong
Rep. S. Eliason
Rep. L. Shepherd
4.HB0099 - Eyewear Sales Tax Amendments
Rep. Maloy presented the bill with the assistance of Mark Taylor, Director, UOA.
Kaeleen Franson, resident, spoke in favor of the bill.
Ross Chatwin, resident, spoke in favor of the bill.
MOTION:Rep. Nguyen moved to pass HB0099 out favorably.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
MOTION:Rep. Strong moved to adjourn.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
Chair Elison adjourned the meeting at 3:19 pm.