MINUTES OF THE
SENATE REVENUE AND TAXATION STANDING COMMITTEE
Monday, February 23, 2026 • 8:00 a.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

Members Absent:
Sen. Chris H. Wilson

Staff Present:
Chris Stitt, Managing 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 8:10 AM.
MOTION:Sen. Brammer moved to approve the minutes.The motion passed with a vote of 4-1-2.
Yeas - 4Nays- 1Abs- 2
Sen. K. Cullimore
Sen. L. Escamilla
Sen. W. Harper
Sen. D. McCay
Sen. B. Brammer
Sen. L. Fillmore
Sen. C. Wilson
1.S.B. 306 Special Districts Modifications(Cullimore, K. A.)
Sen. Cullimore presented the bill.
Frank Pignanelli, White City Water District, spoke in favor of the bill.
Kory Holdaway, Utah Public Employees Association (UPEA) Lobbyist, spoke in favor of the bill.
MOTION:Sen. Harper moved to pass SB0306 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
2.S.B. 309 Single-family Home Rental Modifications(Johnson, J.)
Sen. John Johnson presented the bill.
Justin Allen, Director, Rental Housing Association of Utah (RHA), spoke in opposition to the bill.
John Valentine, Commissioner, Utah State Tax Commission, spoke to the bill.
Rebecca Rockwell, Commissioner, Utah State Tax Commission, spoke to the bill.
Adrianne Todman, CEO, National Rental Home Council, spoke in opposition to the bill.
MOTION:Sen. Cullimore moved to go to the next item on the agenda.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
3.H.B. 425 Local Government Fees Amendments(Peterson, K.)
Rep. Karen Peterson presented the bill.
Billy Hesterman, President, Utah Taxpayers Association, spoke in favor of the bill.
Cameron Diehl, Executive Director, Utah League of Cities and Towns, spoke in favor to the bill.
Miranda J. Cox, Governor's Affairs, Government Affairs at Wasatch Front Regional Council, spoke in favor of the bill.
MOTION:Sen. Brammer moved to pass HB0425 out favorably.The motion passed with a vote of 3-0-4.
Yeas - 3Nays- 0Abs- 4
Sen. B. Brammer
Sen. L. Escamilla
Sen. D. McCay
Sen. K. Cullimore
Sen. L. Fillmore
Sen. W. Harper
Sen. C. Wilson
4.1st Sub. H.B. 429 Special Districts Amendments(Pierucci, C.)
HB429 Handout2
Rep. Candice Pierucci presented the bill.
Emily Gray, City Council for Holliday City and Board Chair for Wasatch Front Waste and Recycling District (WFWRD), spoke to the bill.
HB429 Handout
Evan Tyrrell, General Manager, WFWRD, spoke to the bill.
Racheal Anderson, Attorney, WFWRD, spoke to the bill.
Lorin Palmer, Mayor, Herriman City, spoke to the bill.
MOTION:Sen. Brammer moved to favorably recommend HB0429S01.The motion passed with a vote of 6-0-1.
Yeas - 6Nays- 0Abs- 1
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
5.H.B. 290 Child Tax Credit Amendments(Miller, T.)
Rep. Tracy Miller presented the bill assisted by Emily Bell McCormick, President, The Policy Project.
HB290 Handout
HB290 Committee Presentation
Lindsay Butrum, resident, spoke in favor of the bill.
Lindsai Schwendiman, resident, spoke in favor of the bill.
MOTION:Sen. Escamilla moved to pass HB0290 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
6.H.B. 300 School District Taxation Amendments(Kyle, J.)
Rep. Jason Kyle presented the bill.
MOTION:Sen. Brammer moved to pass HB0300 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
7.H.B. 263 Heavy Duty Vehicle Amendments(Clancy, T.)
Rep. Tyler Clancy presented the bill.
Carter Norris, resident, spoke in favor of the bill.
Kate Walton, resident, spoke in opposition to the bill.
Douglas Smith, Board Member, Owner-Operator Independent Drivers Association, spoke in opposition to the bill.
MOTION:Sen. Escamilla moved to pass HB0263 out favorably.The motion passed with a vote of 3-2-2.
Yeas - 3Nays- 2Abs- 2
Sen. K. Cullimore
Sen. L. Escamilla
Sen. W. Harper
Sen. B. Brammer
Sen. D. McCay
Sen. L. Fillmore
Sen. C. Wilson
8.1st Sub. H.B. 32 Signature Gathering and Verification Amendments(Cutler, P.)
HB0032 Signature Verification Amendments (1)
MOTION:Sen. Brammer moved to replace HB0032S01 with HB0032S03.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
Rep. Paul Cutler presented the bill.
Kenna Stringam, Elections Coordinator, Utah Lieutenant Governor's office, spoke in favor of the bill.
MOTION:Sen. Harper moved to pass HB0032S03 out favorably.The motion passed with a vote of 4-1-2.
Yeas - 4Nays- 1Abs- 2
Sen. K. Cullimore
Sen. L. Escamilla
Sen. W. Harper
Sen. D. McCay
Sen. B. Brammer
Sen. L. Fillmore
Sen. C. Wilson
MOTION:Sen. Harper 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 meeting at 10:01 AM.