MINUTES OF THE
SENATE REVENUE AND TAXATION STANDING COMMITTEE
Thursday, February 5, 2026 • 3:40 p.m. • 210 Senate Building


Members Present:
Sen. Daniel McCay, Chair
Sen. Brady Brammer
Sen. Kirk A. Cullimore
Sen. Lincoln Fillmore
Sen. Wayne A. Harper
Sen. Chris H. Wilson
Members Absent:
Sen. Luz Escamilla

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 3:57 PM.
MOTION:Sen. Wilson moved to approve the minutes from February 2, 2026.The motion passed with a vote of 3-0-4.
Yeas - 3Nays- 0Abs- 4
Sen. K. Cullimore
Sen. D. McCay
Sen. C. Wilson
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
1.S.B. 236 Property Tax Exemption Process Amendments(Grover, K.)
Sen. Keith Grover presented the bill with the assistance of Richard Jaussi, Chief Deputy, Salt Lake County.
MOTION:Sen. Wilson moved to replace SB0236 with SB0236S01.The motion passed with a vote of 5-0-2.
Yeas - 5Nays- 0Abs- 2
Sen. B. Brammer
Sen. K. Cullimore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. L. Escamilla
Sen. L. Fillmore
MOTION:Sen. Wilson moved to pass SB0236S01 out favorably.The motion passed with a vote of 5-0-2.
Yeas - 5Nays- 0Abs- 2
Sen. B. Brammer
Sen. K. Cullimore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. L. Escamilla
Sen. L. Fillmore
2.S.B. 73 Online Age Verification Amendments(Musselman, C.R.)
Sen. Calvin Musselman presented the bill.
MOTION:Sen. Brammer moved to replace SB0073 with SB0073S01.The motion passed with a vote of 6-0-1.
Yeas - 6Nays- 0Abs- 1
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. L. Escamilla
MOTION:Sen. Brammer moved to amend SB0073S01 with Amendment #1.The motion passed with a vote of 6-0-1.
Amendment 1

1 .        Line 721 :  Line 721
721722723

2 .        Line 751 through 756 :  Line 751 through 756
751752753 754755756

3 .        Line 757 through 768 :  Line 757 through 768
757758759760761762763764765766767768

4 .        Line 776 through 783 :  Line 776 through 783
776777778779780781782783

5 .        Line 785 through 793 :  Line 785 through 793
785786787788789790791792793

6 .        Line 799 through 807 :  Line 799 through 807
799800801802803804805806807
Yeas - 6Nays- 0Abs- 1
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. L. Escamilla
John Valentine, Commissioner, Utah State Tax Commission, spoke in favor of the bill.
Corinne Johnson, Child First Policy Center, spoke in favor of the bill.
Katie Hass, Director, Utah Division of Consumer Protection, spoke to the bill.
MOTION:Sen. Harper moved to pass SB0073S01 out favorably.The motion passed with a vote of 4-0-3.
Yeas - 4Nays- 0Abs- 3
Sen. B. Brammer
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. L. Escamilla
Sen. L. Fillmore
3.1st Sub. H.B. 40 Utah Construction Trades Licensing Act Amendments(Peterson, T.)
Rep. Thomas Peterson presented the bill.
MOTION:Sen. Wilson moved to pass HB0040S01 out favorably.The motion passed with a vote of 5-0-2.
Yeas - 5Nays- 0Abs- 2
Sen. B. Brammer
Sen. K. Cullimore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. L. Escamilla
Sen. L. Fillmore
4.2nd Sub. H.B. 46 Taxpayer Information Sharing Amendments(Shelley, T.)
Rep. Troy Shelley presented the bill.
MOTION:Sen. Wilson moved to pass HB0046S02 out favorably.The motion passed with a vote of 6-0-1.
Yeas - 6Nays- 0Abs- 1
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. L. Escamilla
5.S.B. 238 Property Tax Adjustments(Wilson, C.)
Sen. Wilson presented the bill.
John Valentine, Commissioner, Utah State Tax Commission, provided additional information.
Jennifer Partridge, Vice President, Utah School Board Association, spoke to the bill.
MOTION:Sen. Harper moved to pass SB0238 out favorably.The motion passed with a vote of 6-0-1.
Yeas - 6Nays- 0Abs- 1
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. L. Escamilla
6.S.B. 237 Driver License Division and Motor Vehicle Division Consolidation Amendments(Harper, W.)
Sen. Wayne Harper presented the bill.
MOTION:Sen. Harper moved to pass SB0237 out favorably.The motion passed with a vote of 4-0-3.
Yeas - 4Nays- 0Abs- 3
Sen. B. Brammer
Sen. K. Cullimore
Sen. W. Harper
Sen. D. McCay
Sen. L. Escamilla
Sen. L. Fillmore
Sen. C. Wilson
7.2nd Sub. H.B. 392 District Court Amendments(MacPherson, M.)
Rep. Matt MacPherson presented the bill.
Michael Drechsel, Assistant State Court Administrator, Administrative Office of the Courts, spoke to the bill.
Diane Wanamaker, Advocacy Committee, Mormon Women for Ethical Government, spoke in opposition of the bill.
Linda Smith, Attorney and Retired Law Professor, spoke to the bill.
Maribeth LeHoux, Attorney and General Council, Utah State Bar Association, spoke to the bill.
Merry Gravett, resident, spoke to the bill.
Seth Stewart, resident, spoke in opposition of the bill.
Brigham Brown, resident, spoke in opposition of the bill.
MOTION:Sen. Brammer moved to pass HB0392S02 out favorably.The motion passed with a vote of 4-1-2.
Yeas - 4Nays- 1Abs- 2
Sen. B. Brammer
Sen. K. Cullimore
Sen. D. McCay
Sen. C. Wilson
Sen. W. Harper
Sen. L. Escamilla
Sen. L. Fillmore
MOTION:Sen. Harper moved to adjourn at 5:50 PM.The motion passed with a vote of 5-0-2.
Yeas - 5Nays- 0Abs- 2
Sen. B. Brammer
Sen. K. Cullimore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. L. Escamilla
Sen. L. Fillmore