MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Friday, February 6, 2026 • 3:40 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 3:50 p.m.
MOTION:Rep. Christofferson moved to approve the minutes from February 3, 2026.The motion passed with a vote of 7-0-4.
Yeas - 7Nays- 0Abs- 4
Rep. S. Barlow
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. M. Strong
Rep. J. Dailey-Provost
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
1.1st Sub. H.B. 210 1st Sub. H.B. 210 Tax Penalties Amendments(Ballard, M.G.)
Rep. Ballard presented the bill.
1a - HB0210S2 Tax Penalties Amendments Handout
Nic Dunn, Vice President of Strategy, Sutherland Institute, spoke to the bill.
Elizabeth Garbe, Vice President of Public Policy, United Way of Salt Lake, spoke to the bill.
John Valentine, Commissioner, Utah State Tax Commission, spoke to the bill.
Eric Smith, Liberty United, spoke to the bill.
MOTION:Rep. Eliason moved to replace HB0210S01 with HB0210S02.The motion passed with a vote of 8-0-3.
Yeas - 8Nays- 0Abs- 3
Rep. S. Barlow
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. M. Strong
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
MOTION:Rep. Christofferson moved to pass HB0210S02 out favorably.The motion passed with a vote of 7-1-3.
Yeas - 7Nays- 1Abs- 3
Rep. S. Barlow
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. M. Strong
Rep. J. Dailey-Provost
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
2.H.B. 290 Child Tax Credit Amendments(Miller, T.)
Rep. Miller presented the bill with assistance from Emily McCormick, Founder and President, The Policy Project.
2a - HB0290 Child Tax Credit Amendments Presentation
2b - HB0290 Child Tax Credit Amendments Handout
Kaelin Stanley, Mormon Women for Ethical Government, spoke in favor of the bill.
Brooke Gledhill, Chief of Staff, The Policy Project, spoke in favor of the bill.
Jennifer Stout, Voices for Utah Children, spoke in favor of the bill.
Lindsay Butrum, resident, spoke in favor of the bill.
Christa Hinton, The Policy Project, spoke in favor of the bill.
Melanie Call, resident, spoke in favor of the bill.
MOTION:Rep. Strong moved to pass HB0290 out favorably.The motion passed with a vote of 7-1-3.
Yeas - 7Nays- 1Abs- 3
Rep. S. Barlow
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. M. Strong
Rep. K. Christofferson
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
3.S.B. 101 Specialized Product Amendments (Vickers, E.)
Rep. Dailey-Provost presented the bill with assistance from Brandon Forsyth, Utah Department of Agriculture and Food.
MOTION:Rep. Eliason moved to amend SB0101 with Amendment #2.The motion passed with a vote of 8-0-3.
Amendment 2

1 .        Line 1319 through 1326 :  Line 1319 through 1326
1319132013211322 1323132413251326

2 .        Line 1379 :  Line 1379
13791380138113821383138413851386

Yeas - 8Nays- 0Abs- 3
Rep. S. Barlow
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. M. Strong
Rep. K. Christofferson
Rep. C. Okerlund
Rep. L. Shepherd
MOTION:Rep. Eliason moved to pass SB0101 out favorably.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. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. M. Strong
Rep. K. Christofferson
Rep. C. Okerlund
Rep. L. Shepherd
4.S.B. 91 Motor Vehicle Registration Services Amendments (Wilson, C.)
Sen. Wilson presented the bill with assistance from John Valentine, Commissioner, Utah State Tax Commission.
Bill Cox, Commissioner, Rich County, spoke in favor of the bill.
Lee Perry, Commissioner, Box Elder County, spoke in favor of the bill.
MOTION:Rep. Dailey-Provost moved to replace SB0091 with SB0091S01.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. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. M. Strong
Rep. K. Christofferson
Rep. C. Okerlund
Rep. L. Shepherd
MOTION:Rep. Dailey-Provost moved to pass SB0091S01 out favorably.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. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. M. Strong
Rep. K. Christofferson
Rep. C. Okerlund
Rep. L. Shepherd
5.1st Sub. H.B. 190 Child Care Business Tax Credit(Thompson, J.)
Rep. Thompson presented the bill with assistance from Emily McCormick, Founder and President, The Policy Project.
3b - HB0190S02 Child Care Business Tax Credits Handout
3c - HB0190S02 The Policy Project Handouts
3a - HB0190S02 Child Care Business Tax Credits Presentation
Kory Holdaway, Utah Private Childcare Association, spoke in favor of the bill.
Grace Reef, Early Learning Policy Group, spoke in favor of the bill.
Kaelin Stanley, spoke in favor of the bill.
Kristen Schulz, Early Childhood Alliance, spoke in favor of the bill.
Lindsay White, Founder, Little Milk Bar, spoke in favor of the bill.
Melanie Call, resident, spoke in favor of the bill.
Melea Rodgers, resident, spoke in favor of the bill.
MOTION:Rep. Dailey-Provost moved to replace HB0190S01 with HB0190S02.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 pass HB0190S02 out favorably.The motion passed with a vote of 7-4-0.
Yeas - 7Nays- 4Abs- 0
Rep. S. Barlow
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. H. Nguyen
Rep. C. Okerlund
Rep. K. Christofferson
Rep. J. Kyle
Rep. L. Shepherd
Rep. M. Strong
Rep. Kyle raised a point of order.
MOTION:Rep. Eliason 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 Elison adjourned the meeting at 6:11 p.m.