MINUTES OF THE
SENATE REVENUE AND TAXATION STANDING COMMITTEE
Wednesday, January 28, 2026 • 2:00 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
Sen. Chris H. Wilson

Staff Present:
Megan L. Bolin, Senior Policy Analyst
Michele Miller, 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 2:11 PM
MOTION:Sen. Fillmore moved to approve the minutes from Feb. 24, 2025, and Jan. 23, 2026.The motion passed with a vote of 3-0-4.
Yeas - 3Nays- 0Abs- 4
Sen. L. Fillmore
Sen. D. McCay
Sen. C. Wilson
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Escamilla
Sen. W. Harper
1.S.B. 112 Utah Exemptions Act Modifications(Weiler, T.)
Sen. Todd Weiler presented the bill with Joel Marker, former Utah district bankruptcy judge.
Rusty Cannon, President, American's Credit Union Association, spoke in opposition to the bill.
MOTION:Sen. Wilson moved to replace SB0112 with SB0112S01.The motion passed with a vote of 3-0-4.
Yeas - 3Nays- 0Abs- 4
Sen. L. Escamilla
Sen. D. McCay
Sen. C. Wilson
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Fillmore
Sen. W. Harper
MOTION:Sen. Wilson moved to pass SB0112S01 out favorably.The motion passed with a vote of 3-0-4.
Yeas - 3Nays- 0Abs- 4
Sen. L. Escamilla
Sen. D. McCay
Sen. C. Wilson
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Fillmore
Sen. W. Harper
2.SB0162 - Online Sales Tax Amendments
Sen. Wilson presented the bill.
Jason Gardner, Deputy Director, Utah Tax Commission, spoke in favor of the bill.
Steve Young, tax attorney, spoke in favor of the bill.
MOTION:Sen. Wilson moved to pass SB0162 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. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. W. Harper
3.S.C.R. 7 Concurrent Resolution on State Innovation for Transition from Government Benefits to Self-reliance(Wilson, C.)
Sen. Wilson presented the bill with the assistance of Nic Dunn, Vice President of Strategy and Senior Fellow, Sutherland Institute.
Brent Hutchison, resident, spoke in favor of the bill.
MOTION:Sen. Brammer moved to pass SCR007 out favorably.The motion passed with a vote of 4-0-3.
Yeas - 4Nays- 0Abs- 3
Sen. B. Brammer
Sen. L. Fillmore
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. L. Escamilla
Sen. W. Harper
4.H.B. 11 Dyed Diesel Fuel Search Amendments(Gricius, S.)
Rep. Stephanie Gricius presented the bill.
MOTION:Sen. Brammer moved to pass HB0011 out favorably.The motion passed with a vote of 4-0-3.
Yeas - 4Nays- 0Abs- 3
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. McCay
Sen. K. Cullimore
Sen. W. Harper
Sen. C. Wilson
5.1st Sub. H.B. 47 Vehicle Registration and Insurance Amendments(Kyle, J.)
Rep. Jason Kyle presented the bill.
Terry Camp, Vice President of Public Policy, Utah Farm Bureau Federation, spoke in favor of the bill.
Shawn Taylor, resident, spoke in favor of the bill.
MOTION:Sen. Brammer moved to pass HB0047S01 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
6.S.B. 65 Minimum Basic Tax Rate Amendments(Fillmore, L.)
Sen. Fillmore presented the bill.
Tina Cannon, Utah State Auditor, spoke in opposition to the bill.
Jennifer Partridge, Vice President, Utah School Boards Association, spoke in opposition to the bill.
MOTION:Sen. Fillmore moved to pass SB0065 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
7.S.B. 116 Income Tax Rate Modifications(Fillmore, L.)
MOTION:Sen. Fillmore moved to replace SB0116 with SB0116S01.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
Sen. Fillmore presented the bill.
Jen Brown, President, Utah Citizens for the Constitution, spoke in favor of the bill.
Billy Hesterman, President, Utah Taxpayers Association, spoke in favor of the bill.
MOTION:Sen. Fillmore moved to pass SB0116S01 out favorably.The motion passed with a vote of 3-2-2.
Yeas - 3Nays- 2Abs- 2
Sen. B. Brammer
Sen. L. Fillmore
Sen. D. McCay
Sen. L. Escamilla
Sen. W. Harper
Sen. K. Cullimore
Sen. C. Wilson
Sen. Fillmore assumed the chair.
8.S.B. 60 Income Tax Rate Amendments(McCay, D.)
Sen. McCay presented the bill.
Billy Hesterman, President, Utah Taxpayers Association, spoke in favor of the bill.
Kelci Starks, resident, spoke in opposition to the bill.
Jerry Schmidt, resident, spoke in opposition to the bill.
Brent Hutchison, resistant, spoke in opposition to the bill.
Stefanie Jones, resident, spoke in opposition to the bill.
MOTION:Sen. McCay moved to pass SB0060 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
9.S.B. 78 Property Tax Relief Amendments(McCay, D.)
4. S.B.78 Handout
MOTION:Sen. McCay moved to replace SB0078 with SB0078S01.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
Sen. McCay presented the bill.
Steve Erickson, Crossroads Wisdom Center, spoke in opposition to the bill.
Chris Kauffman, Grand County Treasurer, spoke in favor to the bill.
Jerry Schmidt, resident, spoke in opposition to the bill.
Tim Funk, resident, spoke in opposition to the bill.
Zoe Newmann, Project Manager, Utah Housing Coalition, spoke in opposition to the bill.
MOTION:Sen. McCay moved to pass SB0078S01 out favorably.The motion passed with a vote of 5-1-1.
Yeas - 5Nays- 1Abs- 1
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. L. Escamilla
Sen. C. Wilson
10.S.B. 97 Property Tax Rate Amendments(McCay, D.)
MOTION:Sen. McCay moved to replace SB0097 with SB0097S01.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
Sen. McCay presented the bill.
Sen. Harper assumed the chair.
Cameron Diehl, President, Utah League of Cities and Towns, spoke in opposition of the bill.
MOTION:Sen. McCay moved to pass SB0097S01 out favorably.The motion passed with a vote of 3-2-2.
Yeas - 3Nays- 2Abs- 2
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. B. Brammer
Sen. L. Escamilla
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 Harper adjourned the meeting at 4:59 PM.