MINUTES OF THE
SENATE REVENUE AND TAXATION STANDING COMMITTEE
Tuesday, February 17, 2026 • 4:00 p.m. • 210 Senate Building


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

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 4:22 PM.
MOTION:Sen. Brammer moved to approve the minutes for February 13, 2026.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
1.S.B. 287 Targeted Advertising Tax(McKell, M.)
Sen. Michael McKell presented the bill with the assistance of Jason Gardner, Deputy Director, Utah State Tax Commission (USTC).
Billy Hesterman, President, Utah Taxpayers Association, spoke in opposition to the bill.
Deb Peters, Consultant, Americans for Digital Opportunity, spoke in opposition of the bill.
2026-2-17 ADO - SB 287 Opposition Letter with ANA economic impact
Dina Alexander, parent, Child First Policy Center, spoke in favor of the bill.
John Valentine, Commissioner, Utah Tax Commission, spoke to the bill.
Dylan Waits, member, Council on State Taxation, spoke in opposition to the bill.
Caden Rosenbaum, member, Libertas Institute, spoke in opposition to the bill.
MOTION:Sen. Escamilla moved to pass SB0287 out favorably.The motion passed with a vote of 4-2-1.
Yeas - 4Nays- 2Abs- 1
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Escamilla
Sen. C. Wilson
Sen. W. Harper
Sen. D. McCay
Sen. L. Fillmore
2.S.B. 279 State Homeless Campus Neighbor Tax Credit(Escamilla, L.)
Sen. Escamilla presented the bill.
MOTION:Sen. Escamilla moved to amend SB0279 with Amendment #1.The motion passed with a vote of 6-0-1.
Amendment 1

1 .        Line 21 through 30 :  Line 21 through 30
21222324 252627 282930

2 .        Line 33 through 39 :  Line 33 through 39
33343536373839

3 .        Line 47 through 56 :  Line 47 through 56
47484950 515253 545556

4 .        Line 62 through 68 :  Line 62 through 68
62636465666768
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
MOTION:Sen. Harper moved to pass SB0279 out favorably.The motion failed with a vote of 3-3-1.
Yeas - 3Nays- 3Abs- 1
Sen. L. Escamilla
Sen. W. Harper
Sen. D. McCay
Sen. B. Brammer
Sen. K. Cullimore
Sen. C. Wilson
Sen. L. Fillmore
3.1st Sub. H.B. 236 1st Sub. H.B. 236 Truth in Taxation Amendments(Peterson, K.)
Rep. Karen Peterson presented the bill.
Billy Hesterman, President, Utah Taxpayers Association, spoke in favor of the bill.
Mary Catherine Perry, Vice President of Public Policy and Government Affairs, Utah Chamber, spoke in favor of the bill.
MOTION:Sen. Brammer moved to pass HB0236S01 out favorably.The motion passed with a vote of 5-0-2.
Yeas - 5Nays- 0Abs- 2
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Escamilla
Sen. D. McCay
Sen. C. Wilson
Sen. L. Fillmore
Sen. W. Harper
4.1st Sub. H.B. 56 Vehicle Registration Amendments(Hall, K.)
Rep. Katy Hall presented the bill.
Carlos Braceras, Executive Director, Department of Transportation (UDOT), spoke to the bill.
MOTION:Sen. Escamilla moved to pass HB0056S01 out favorably.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. D. McCay
Sen. L. Fillmore
Sen. C. Wilson
5.H.B. 99 Eyewear Sales Tax Amendments(Maloy, A. Cory)
Rep. Cory Maloy presented the bill with the assistance of Mark Taylor, Executive Director, Utah Optometric Association.
MOTION:Sen. Brammer moved to pass HB0099 out favorably.The motion passed with a vote of 4-0-3.
Yeas - 4Nays- 0Abs- 3
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Escamilla
Sen. D. McCay
Sen. L. Fillmore
Sen. W. Harper
Sen. C. Wilson
6.1st Sub. H.B. 148 Tax Return Donation Amendments(MacPherson, M.)
Rep. Matt MacPherson presented the bill.
MOTION:Sen. Escamilla moved to pass HB0148S01 out favorably.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. D. McCay
Sen. L. Fillmore
Sen. C. Wilson
MOTION:Sen. Escamilla 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. D. McCay
Sen. L. Fillmore
Sen. C. Wilson
Chair McCay adjourned the meeting at 5:54 PM.
NOTE: S.B. 0289 was not discussed in the meeting.