MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Friday, February 13, 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.
Vice Chair Elison called the meeting to order at 2:09 p.m.
MOTION:Rep. Strong moved to approve the minutes from February 12, 2026.The motion passed with a vote of 6-0-5.
Yeas - 6Nays- 0Abs- 5
Rep. J. Elison
Rep. J. Koford
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. S. Barlow
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Kyle
1.H.B. 337 Nicotine Product Tax Amendments (Clancy, T.)
Rep. Clancy presented the bill with assistance from Art Brown and Paul Ray.
1a - HB0337S1 Nicotine Product Tax Amendments Presentation
1b - HB0337S1 Nicotine Product Tax Amendments Presentation
Dave Davis, President, Utah Retail Merchant Association, spoke in opposition to the bill.
Billy Hesterman, Utah Taxpayers Association, spoke in opposition of the bill.
Brandon Forsyth, Director, Utah Department of Agriculture and Food, spoke in favor of the bill.
James Curry, Philip Morris International's US Businesses Corporate Services Incorporated, spoke in opposition to the bill.
Public Handout
Kelly Hoskins, resident, spoke in favor of the bill.
John Kennedy, resident, spoke in favor of the bill.
Walter Plum, President, Drug Safe Utah, spoke in favor of the bill.
Gale Ezekiel, Utah Eagle Forum, spoke in favor of the bill.
Brook Carlisle, Government Relations Society, American Cancer Society, spoke in favor of the bill.
Jeff Willett, Director, Progressive Policy Institute, spoke in opposition of the bill.
Doug Ball, Manager, Jackson Food Stores, spoke in opposition of the bill.
Ella Paligo, Student Body President, BYU, spoke in favor of the bill.
Beau Maxon, resident, spoke to the bill.
Scott Howell, resident, spoke in favor of the bill.
Jeff Stier, Senior Fellow, Taxpayers Protection Alliance, spoke to the bill.
MOTION:Rep. Dailey-Provost moved to replace HB0337 with HB0337S01.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. Dailey-Provost moved to pass HB0337S01 out favorably.The motion passed with a vote of 9-2-0.
Yeas - 9Nays- 2Abs- 0
Rep. S. Barlow
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Elison
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. J. Koford
Rep. M. Strong
SUBSTITUTE MOTION:Rep. Koford moved to hold HB0337S01.The substitute motion failed with a vote of 3-8-0.
Yeas - 3Nays- 8Abs- 0
Rep. S. Barlow
Rep. J. Koford
Rep. M. Strong
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Elison
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
2.H.B. 447 Tobacco Amendments (Burton, J.)
Rep. Burton presented the bill.
MOTION:Rep. Nguyen moved to replace HB0447 with HB0447S01.The motion passed with a vote of 9-0-2.
Yeas - 9Nays- 0Abs- 2
Rep. S. Barlow
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. M. Strong
Rep. J. Dailey-Provost
Rep. L. Shepherd
MOTION:Rep. Nguyen moved to amend HB0447S01 with Amendment #1.The motion passed with a vote of 10-0-1.
Amendment 1

1 .        Line 234 through 241 :  Line 234 through 241
234235236237238 239240241

2 .        Line 259 through 265 :  Line 259 through 265
259260261262263264265
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. M. Strong
Rep. L. Shepherd
MOTION:Rep. Elison moved to pass HB0447S01 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
3.H.B. 365 Taxation Notification Requirements (Peterson, T.)
Rep. Peterson presented the bill.
Billy Hesterman, spoke in favor of the bill.
Todd Hauber, Business Administrator, Granite Schools District, spoke in favor of the bill.
Molly Wheeler, Utah League of Cities and Towns, spoke in favor of the bill.
MOTION:Rep. Elison moved to amend HB0365 with Amendment #1.The motion passed with a vote of 11-0-0.
Amendment 1

1 .        Line 255 through 261 :  Line 255 through 261
255256257258259260261
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. Elison moved to hold HB0365.The motion failed with a vote of 5-6-0.
Yeas - 5Nays- 6Abs- 0
Rep. S. Barlow
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Elison
Rep. M. Strong
Rep. J. Dailey-Provost
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
MOTION:Rep. Christofferson moved to pass HB0365 out favorably.The motion passed with a vote of 10-1-0.
Yeas - 10Nays- 1Abs- 0
Rep. S. Barlow
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. S. Eliason
4.H.B. 362 Tax Payments with Gold (Ivory, K.)
Rep. Ivory presented the bill with assistance from Marlo Oaks, State Treasurer, Utah Office of the State Treasurer, and Brian Somers, Utah Mining Association.
Mary An Christensen, Executive Director, Utah Legislative Watch spoke in favor of the bill.
Trevor Dyches, resident, spoke in favor of the bill.
MOTION:Rep. Dailey-Provost moved to replace HB0362 with HB0362S01.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. M. Strong
Rep. L. Shepherd
MOTION:Rep. Dailey-Provost moved to pass HB0362S01 out favorably.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. M. Strong
Rep. L. Shepherd
MOTION:Rep. Elison moved to adjourn.The motion passed with a vote of 9-1-1.
Yeas - 9Nays- 1Abs- 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. M. Strong
Rep. K. Christofferson
Rep. L. Shepherd
Chair Eliason adjourned the meeting at 4:37 p.m.
NOTE: H.B. 0124, H.B. 0496 were not discussed in the meeting.