MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Wednesday, February 18, 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. Jill Koford
Rep. Jason B. Kyle
Rep. Hoang Nguyen
Rep. Clinton D. Okerlund
Rep. Lisa Shepherd
Rep. Mark A. Strong

Members Absent:
Rep. Jennifer Dailey-Provost

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 Eliason called the meeting to order at 8:06 a.m.
1.H.B. 513 Attorney General Funding Amendments (Peterson, V.)
Rep. Peterson presented the bill.
MOTION:Rep. Nguyen moved to amend HB0513 with Amendment #1.The motion passed with a vote of 6-0-5.
Amendment 1

1 .        Line 465 through 470 :  Line 465 through 470
465466467468469470

2 .        Line 471 through 475 :  Line 471 through 475
471472473474475

3 .        Line 476 through 482 :  Line 476 through 482
476477478479480481482

Yeas - 6Nays- 0Abs- 5
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Koford
Rep. H. Nguyen
Rep. C. Okerlund
Rep. M. Strong
Rep. S. Barlow
Rep. J. Dailey-Provost
Rep. J. Elison
Rep. J. Kyle
Rep. L. Shepherd
MOTION:Rep. Nguyen moved to pass HB0513 out favorably.The motion passed with a vote of 6-0-5.
Yeas - 6Nays- 0Abs- 5
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Koford
Rep. H. Nguyen
Rep. C. Okerlund
Rep. M. Strong
Rep. S. Barlow
Rep. J. Dailey-Provost
Rep. J. Elison
Rep. J. Kyle
Rep. L. Shepherd
MOTION:Rep. Koford moved to approve the minutes from February 13, 2026.The motion passed with a vote of 6-0-5.
Yeas - 6Nays- 0Abs- 5
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Koford
Rep. H. Nguyen
Rep. C. Okerlund
Rep. M. Strong
Rep. S. Barlow
Rep. J. Dailey-Provost
Rep. J. Elison
Rep. J. Kyle
Rep. L. Shepherd
2.H.B. 496 Forestry and Fire Amendments(Shelley, T.)
Rep. Shelley presented the bill with assistance from Kory Cox, Director of Government Relations, Utah Retirement Systems, Brianne Emery, Deputy Director, Forestry, Fire, State Lands.
MOTION:Rep. Christofferson moved to pass HB0496 out favorably.The motion passed with a vote of 6-1-4.
Yeas - 6Nays- 1Abs- 4
Rep. S. Barlow
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Koford
Rep. H. Nguyen
Rep. C. Okerlund
Rep. M. Strong
Rep. J. Dailey-Provost
Rep. J. Elison
Rep. J. Kyle
Rep. L. Shepherd
3.H.B. 124 Veteran Armed Forces Property Tax Exemption Amendments (Koford, J.)
Rep. Koford presented the bill.
MOTION:Rep. Strong moved to pass HB0124 out favorably.The motion passed with a vote of 6-0-5.
Yeas - 6Nays- 0Abs- 5
Rep. S. Barlow
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Koford
Rep. C. Okerlund
Rep. M. Strong
Rep. J. Dailey-Provost
Rep. J. Elison
Rep. J. Kyle
Rep. H. Nguyen
Rep. L. Shepherd
MOTION:Rep. Strong moved to place HB0124 on the Consent Calendar.The motion passed with a vote of 6-0-5.
Yeas - 6Nays- 0Abs- 5
Rep. S. Barlow
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Koford
Rep. C. Okerlund
Rep. M. Strong
Rep. J. Dailey-Provost
Rep. J. Elison
Rep. J. Kyle
Rep. H. Nguyen
Rep. L. Shepherd
Rep. Christofferson assumed the chair.
4.2nd Sub. H.B. 15 Medicaid Amendments(Eliason, S.)
Rep. Eliason presented the bill with assistance from Stephanie Burdick, Medicaid Coalition.
Vice Chair Elison assumed the chair.
Stephanie Burdick, spoke in favor of the bill.
Patrick Fleming, Chair, Policy Review Committee, spoke in favor of the bill.
Adam Culling, CEO, Odyssey House, spoke in favor of the bill.
Justine Case, Rare Disease Advisory Council, spoke in favor of the bill.
MOTION:Rep. Koford moved to pass HB0015S02 out favorably.The motion passed with a vote of 8-0-3.
Yeas - 8Nays- 0Abs- 3
Rep. S. Barlow
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. C. Okerlund
Rep. L. Shepherd
Rep. J. Dailey-Provost
Rep. H. Nguyen
Rep. M. Strong
Chair Eliason resumed the chair.
5.1st Sub. S.B. 162 Online Sales Tax Amendments(Wilson, C.)
Sen. Wilson presented the bill with assistance from Jason Gardner, Deputy Director, Utah State Tax Commission.
Steve Young, resident, spoke in favor of the bill.
MOTION:Rep. Christofferson moved to pass SB0162S01 out favorably.The motion passed with a vote of 8-0-3.
Yeas - 8Nays- 0Abs- 3
Rep. S. Barlow
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. C. Okerlund
Rep. L. Shepherd
Rep. J. Dailey-Provost
Rep. H. Nguyen
Rep. M. Strong
6.H.B. 575 Fuel Tax and Supply Amendments(Roberts, C.)
Rep. Roberts presented the bill with assistance from Lisa Wilson, Deputy Director, Utah Department of Transportation.
Tim Davis, Executive Director, Department of Environmental Quality, spoke in favor of the bill.
MOTION:Rep. Koford moved to replace HB0575 with HB0575S01.The motion passed with a vote of 10-0-1.
Yeas - 10Nays- 0Abs- 1
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. L. Shepherd
Rep. M. Strong
Rep. J. Dailey-Provost
MOTION:Rep. Koford moved to pass HB0575S01 out favorably.The motion passed with a vote of 10-0-1.
Yeas - 10Nays- 0Abs- 1
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. L. Shepherd
Rep. M. Strong
Rep. J. Dailey-Provost
MOTION:Rep. Koford moved to adjourn.The motion passed with a vote of 10-0-1.
Yeas - 10Nays- 0Abs- 1
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. L. Shepherd
Rep. M. Strong
Rep. J. Dailey-Provost
Chair Eliason adjourned the meeting at 9:17 a.m.