MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Tuesday, February 24, 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. Mark A. Strong

Members Absent:
Rep. Lisa Shepherd

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 8:03 a.m.
1.S.C.R. 7 Concurrent Resolution on State Innovation for Transition from Government Benefits to Self-reliance(Wilson, C.)
Sen. Wilson presented the bill with assistance from Nic Dunn, Vice President of Strategy, Sutherland Institute.
MOTION:Rep. Elison moved to pass SCR007 out favorably.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. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
MOTION:Rep. Elison moved to approve the minutes from February 19, 2026.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. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
2.H.B. 115 Motor Vehicle Sales Tax Amendments (Peterson, T.)
Rep. Peterson presented the bill.
MOTION:Rep. Koford moved to amend HB0115 with Amendment #1.The motion passed with a vote of 9-0-2.
Amendment 1

1 .        Line 861 through 865 :  Line 861 through 865
861862863864865
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. Koford moved to amend HB0115 with Amendment #2.The motion passed with a vote of 9-0-2.
Amendment 2

1 .        Line 6 through 12 :  Line 6 through 12
6789101112

2 .        Line 862 through 865 :  Line 862 through 865
862863864865
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. Elison moved to pass HB0115 out favorably.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
3.H.J.R. 18 Joint Resolution Urging Congress to Eliminate Marriage Penalties (Ballard, M.G.)
Rep. Ballard presented the bill.
2a - HJR018 Joint Resolution Urging Congress to Eliminate Marriage Penalties Digital Handout.
MOTION:Rep. Elison moved to pass HJR018 out favorably.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. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. M. Strong
Rep. J. Koford
Rep. L. Shepherd
MOTION:Rep. Elison moved to saunter at 8:29 a.m.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. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. M. Strong
Rep. J. Koford
Rep. L. Shepherd
MOTION:Rep. Dailey-Provost moved to cease to saunter at 8:33 a.m.The motion passed with a vote of 7-0-4.
Yeas - 7Nays- 0Abs- 4
Rep. S. Barlow
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Elison
Rep. J. Kyle
Rep. H. Nguyen
Rep. J. Koford
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
4.H.B. 565 City Library Property Tax Amendments(Stoddard, A.)
Rep. Stoddard presented the bill.
Richard Jaussi, Chief Deputy Auditor, Salt Lake County, spoke in favor of the bill.
Billy Hesterman, Tax Payers Association, spoke in favor of the bill.
Kory Holdaway, Government Affairs, Murray City, spoke in favor of the bill.
MOTION:Rep. Dailey-Provost moved to replace HB0565 with HB0565S01.The motion passed with a vote of 8-0-3.
Yeas - 8Nays- 0Abs- 3
Rep. S. Barlow
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Elison
Rep. J. Kyle
Rep. H. Nguyen
Rep. M. Strong
Rep. J. Koford
Rep. C. Okerlund
Rep. L. Shepherd
MOTION:Rep. Dailey-Provost moved to pass HB0565S01 out favorably.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. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. M. Strong
Rep. J. Koford
Rep. L. Shepherd
MOTION:Rep. Dailey-Provost moved to place HB0565S01 on the Consent Calendar.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. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. M. Strong
Rep. J. Koford
Rep. L. Shepherd
5.2nd Sub. S.B. 155 Unclaimed Property Amendments (Weiler, T.)
Sen. Weiler presented the bill with assistance from Marlo Oaks, State Treasurer.
MOTION:Rep. Dailey-Provost moved to pass SB0155S02 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 place SB0155S02 on the Consent Calendar.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 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
Chair Eliason adjourned the meeting at 8:47 a.m.