MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Thursday, February 12, 2026 • 8:00 a.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

Members Absent:
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.

Vice Chair Elison called the meeting to order at 8:09 a.m.
MOTION:Rep. Shepherd moved to approve the minutes from February 6, 2026.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. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. K. Christofferson
Rep. J. Kyle
Rep. M. Strong
1.H.B. 423 DUI Offense Amendments(Eliason, S.)
Rep. Eliason presented the bill with assistance from Beau Mason, Director, Department of Public Safety, Brett Robinson, Chief Policy Advisor, Salt Lake County District Attorney's Office, Glendene Mitchell, resident, Bradley Orman, resident, and Art Brown, resident.
3a - HB0423 - DUI Offense Amendments Handout
Ryan Robertson, Policy Director, State Wide Association of Prosecutors, spoke in favor of the bill.
Steve Burton, Utah Defense Attorney Association, spoke to the bill.
Jeremy Mitchell, resident, spoke in favor of the bill.
MOTION:Rep. Dailey-Provost moved to replace HB0423 with HB0423S01.The motion passed with a vote of 9-0-2.
Yeas - 9Nays- 0Abs- 2
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. K. Christofferson
Rep. M. Strong
MOTION:Rep. Dailey-Provost moved to pass HB0423S01 out favorably.The motion passed with a vote of 9-0-2.
Yeas - 9Nays- 0Abs- 2
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. K. Christofferson
Rep. M. Strong
2.1st Sub. H.B. 228 Vehicle Sales Amendments(Teuscher, J.)
Rep. Teuscher presented the bill.
1a - HB0228S02 - Vehicle Sales Amendments
MOTION:Rep. Shepherd moved to replace HB0228S01 with HB0228S02.The motion passed with a vote of 7-0-4.
Yeas - 7Nays- 0Abs- 4
Rep. J. Dailey-Provost
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. S. Barlow
Rep. K. Christofferson
Rep. S. Eliason
Rep. M. Strong
MOTION:Rep. Shepherd moved to pass HB0228S02 out favorably.The motion passed with a vote of 7-0-4.
Yeas - 7Nays- 0Abs- 4
Rep. J. Dailey-Provost
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. S. Barlow
Rep. K. Christofferson
Rep. S. Eliason
Rep. M. Strong
3.2nd Sub. H.B. 185 Carbon Credit Amendments(Shelley, T.)
Rep. Shelly presented the bill with assistance from Marlo Oaks, State Treasurer, Utah Office of State Treasurer.
2a - HB0185S02 Carbon Credit Amendments Presentation
Kelly Pehrson, Commissioner, Utah Department of Agriculture and Food, spoke in opposition of the bill.
Terry Camp, Vice President of Public Policy, Utah Farm Bureau Federation, spoke in opposition of the bill.
Tammy Pearson, Commissioner, Beaver County, spoke in opposition of the bill.
Sierra Neilson, Executive Director, Utah Wool Growers Association, spoke in opposition of the bill.
Dave Freiss, resident, spoke in opposition of the bill.
Joel Ferry, Executive Director, Utah Department of Natural Resources, spoke in opposition of the bill.
Tom Carter, Vice President, Rocky Mountain Power, spoke to the bill.
Brandon Yardley, Commissioner, Beaver County, spoke in opposition to the bill.
Taylor Payne, Regional Coordinator, Utah Department of Agriculture and Food, spoke in opposition of the bill.
Dale Lamborn, President, Three Creeks Grazing, LLC, spoke in opposition of the bill.
MOTION:Rep. Christofferson moved to amend HB0185S02 with Amendment #1.The motion passed with a vote of 7-0-4.
Amendment 1

1 .        Line 139 through 143 :  Line 139 through 143
139140141142143

Yeas - 7Nays- 0Abs- 4
Rep. S. Barlow
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. J. Elison
Rep. J. Koford
Rep. H. Nguyen
Rep. L. Shepherd
Rep. S. Eliason
Rep. J. Kyle
Rep. C. Okerlund
Rep. M. Strong
MOTION:Rep. Christofferson moved to hold HB0185S02.The motion passed with a vote of 9-0-2.
Yeas - 9Nays- 0Abs- 2
Rep. S. Barlow
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. J. Kyle
Rep. M. Strong
SUBSTITUTE MOTION:Rep. Dailey-Provost moved to table HB0185S02.
SUBSTITUTE MOTION:Rep. Dailey-Provost withdrew the motion.
MOTION:Rep. Eliason moved to adjourn.The motion passed with a vote of 9-0-2.
Yeas - 9Nays- 0Abs- 2
Rep. S. Barlow
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. J. Kyle
Rep. M. Strong
Vice Chair Elison adjourned the meeting at 9:49 a.m.
NOTE: H.B. 0337 was not discussed in the meeting.