MINUTES OF THE
SENATE REVENUE AND TAXATION STANDING COMMITTEE
Monday, February 2, 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. Wayne A. Harper
Sen. Chris H. Wilson

Members Absent:
Sen. Lincoln Fillmore

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 2:10 PM.
MOTION:Sen. Harper moved to approve the minutes for January 28, 2026.The motion passed with a vote of 2-0-5.
Yeas - 2Nays- 0Abs- 5
Sen. W. Harper
Sen. D. McCay
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Escamilla
Sen. L. Fillmore
Sen. C. Wilson
1.S.B. 223 Sales and Use Tax Exemptions Modifications(Vickers, E.)
Sen. Evan Vickers presented the bill along with Steve Young, Attorney, Holland and Hart.
MOTION:Sen. Harper moved to pass SB0223 out favorably.The motion passed with a vote of 3-0-4.
Yeas - 3Nays- 0Abs- 4
Sen. K. Cullimore
Sen. W. Harper
Sen. D. McCay
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. C. Wilson
2.S.B. 206 Multicounty Appraisal Trust Amendments(Harper, W.)
Sen. Harper presented the bill along with Brandy Grace, CEO, Utah Association of Counties.
MOTION:Sen. Harper moved to replace SB0206 with SB0206S01.The motion passed with a vote of 3-0-4.
Yeas - 3Nays- 0Abs- 4
Sen. K. Cullimore
Sen. W. Harper
Sen. D. McCay
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. C. Wilson
MOTION:Sen. Harper moved to pass SB0206S01 out favorably.The motion passed with a vote of 3-0-4.
Yeas - 3Nays- 0Abs- 4
Sen. K. Cullimore
Sen. W. Harper
Sen. D. McCay
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. C. Wilson
3.H.B. 77 Tax Modifications(Eliason, S.)
Rep. Steve Eliason presented the bill along with John Valentine, Commissioner, Utah State Tax Commission.
MOTION:Sen. Harper moved to pass HB0077 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. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. L. Fillmore
4.S.B. 208 Vehicle Emission Inspection Program Revisions(Pitcher, S.)
Sen. Stephanie Pitcher presented the bill.
Sen. Brammer assumed the chair.
Bryce Bird, Director, Air Quality of Utah, spoke in favor of the bill.
MOTION:Sen. Escamilla moved to pass SB0208 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. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. L. Fillmore
Chair McCay resumed the chair.
MOTION:Sen. Brammer moved to adjourn.The motion passed with a vote of 5-0-2.
Yeas - 5Nays- 0Abs- 2
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Escamilla
Sen. W. Harper
Sen. C. Wilson
Sen. L. Fillmore
Sen. D. McCay
Chair McCay adjourned the meeting at 2:45 PM.
NOTE: S.B. 0187 was not discussed in the meeting.