MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Thursday, January 29, 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 Eliason called the meeting to order at 2:08 p.m.
MOTION:Rep. Okerlund moved to approve the minutes.The motion passed with a vote of 8-0-3.
Yeas - 8Nays- 0Abs- 3
Rep. S. Barlow
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. K. Christofferson
Rep. J. Elison
Rep. J. Koford
1.HB0141 - International Money Transmission Amendments
Rep. Gricius presented the bill.
Judith Rosenberg, Deputy Director, American Fintech Council, spoke in opposition of the bill.
Kathy Tomasofsky, Executive Director, Money Service Business Association, spoke in opposition of the bill.
Moe Hickey, Executive Director, Voices for Utah Children, spoke in opposition of the bill.
MOTION:Rep. Shepherd moved to replace HB0141 with HB0141S01.The motion passed with a vote of 10-0-1.
Yeas - 10Nays- 0Abs- 1
Rep. S. Barlow
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
Rep. K. Christofferson
MOTION:Rep. Shepherd moved to pass HB0141S01 out favorably.The motion passed with a vote of 8-2-1.
Yeas - 8Nays- 2Abs- 1
Rep. S. Barlow
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. J. Dailey-Provost
Rep. H. Nguyen
Rep. K. Christofferson
2.HB0236 - Truth in Taxation Amendments
Rep. Peterson presented the bill.
3a. Handout
Billy Hesterman, President, Utah Taxpayers Association, spoke in favor of the bill.
Mary Catherine Perry, Executive Vice President, Salt Lake Chamber, spoke in favor of the bill.
Justin Lee, Deputy Director, Utah League of Cities and Towns, spoke to the bill.
Kristen Hogan, resident, spoke in favor of the bill.
Joy Peters, resident, spoke in favor of the bill.
MOTION:Rep. Kyle moved to pass HB0236 out favorably.The motion passed with a vote of 10-0-1.
Yeas - 10Nays- 0Abs- 1
Rep. S. Barlow
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
Rep. K. Christofferson
3.HB0300 - School District Taxation Amendments
Rep. Kyle presented the bill.
Ben Horsley, Superintendent, Granite School District, spoke in favor of the bill.
MOTION:Rep. Koford moved to pass HB0300 out favorably.The motion passed with a vote of 10-0-1.
Yeas - 10Nays- 0Abs- 1
Rep. S. Barlow
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
Rep. K. Christofferson
4.1st Sub. H.B. 195 Precious Metals Amendments(Ivory, K.)
Rep. Ivory presented the bill with the assistance of Marlo Oaks, Utah State Treasurer.
5a. Handout
Benjamin Shaffer, resident, spoke in favor of the bill.
Mike Carter, resident, spoke in favor of the bill.
Gayle Ruzicka, Utah Eagle Forum, spoke in favor of the bill.
Dalane England, United Women's Forum, spoke in favor of the bill.
Mary Ann Christensen, Utah Legislative Watch, spoke in favor of the bill.
MOTION:Rep. Strong moved to pass HB0195S01 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
5.SB0016 - Tax Credit Review Process Amendments
Sen. McCay presented the bill.
MOTION:Rep. Dailey-Provost moved to pass SB0016 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
6.HB0170 - School Board Referendum Amendments
Rep. Shipp presented the bill.
Billy Hesterman spoke in favor of the bill.
Todd Hauber, Business Administrator, Granite School District, spoke to the bill.
Justin Lee, spoke to the bill.
MOTION:Rep. Christofferson moved to hold HB0170.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. L. Shepherd
Rep. M. Strong
7.HB0282S01 - Transportation Earmark Amendments
Rep. Dailey-Provost presented the bill.
MOTION:Rep. Christofferson moved to amend HB0282S01 with Amendment #1.
MOTION:Rep. Christofferson withdrew the motion.
MOTION:Rep. Kyle moved to go to the next item on the agenda.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
8.1st Sub. H.B. 229 Restricted Account Modifications(Dailey-Provost, J.)
Rep. Dailey-Provost presented the bill.
MOTION:Rep. Elison moved to replace HB0229S01 with HB0229S02.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. Nguyen moved to pass HB0229S02 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 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
Chair Eliason adjourned the meeting at 3:48 p.m.
NOTE: H.B. 0325 was not discussed in the meeting.