MINUTES OF THE
SENATE REVENUE AND TAXATION STANDING COMMITTEE
Wednesday, February 25, 2026 • 8:00 a.m. • 210 Senate Building


Members Present:
Sen. Daniel McCay, Chair
Sen. Brady Brammer
Sen. Luz Escamilla
Sen. Lincoln Fillmore
Sen. Wayne A. Harper

Members Absent:
Sen. Kirk A. Cullimore
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 8:36 AM.
MOTION:Chair McCay moved to approve the minutes for February 23, 2026.The motion passed with a vote of 3-0-4.
Yeas - 3Nays- 0Abs- 4
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. McCay
Sen. B. Brammer
Sen. K. Cullimore
Sen. W. Harper
Sen. C. Wilson
1.2nd Sub. H.B. 170 School Board Referendum Amendments(Shipp, R.P.)
Rep. Rex Shipp presented the bill.
Billy Hesterman, President, Utah Taxpayers Association, spoke in favor of the bill.
Todd Hauber, Business Administrator for Granite School District and Legislative Liaison for Utah Association of School Business Officials (UASBO), spoke in opposition of the bill.
Gayle Ruzicka, President, Utah Eagle Forum, spoke in favor of the bill.
MOTION:Sen. Harper moved to pass HB0170S02 out favorably.The motion passed with a vote of 3-1-3.
Yeas - 3Nays- 1Abs- 3
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. L. Escamilla
Sen. B. Brammer
Sen. K. Cullimore
Sen. C. Wilson
2.S.B. 187 Renter Credit Reporting Amendments(Pitcher, S.)
Sen. Stephanie Pitcher presented the bill with the assistance of Daniel Nackerman, President, Housing Authority of Salt Lake City.
MOTION:Sen. Harper moved to replace SB0187 with SB0187S01.The motion passed with a vote of 4-0-3.
Yeas - 4Nays- 0Abs- 3
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. B. Brammer
Sen. K. Cullimore
Sen. C. Wilson
Justin Allen, Lobbyist, Rental Housing Association, spoke in favor of the bill.
Al Bingham, Author, Credit Expert and Media Consultant, spoke to the bill.
MOTION:Sen. Harper moved to amend SB0187S01 with Amendment #1.The motion passed with a vote of 4-0-3.
Amendment 1

1 .        Line 38 through 44 :  Line 38 through 44
38394041424344
Yeas - 4Nays- 0Abs- 3
Sen. B. Brammer
Sen. L. Escamilla
Sen. W. Harper
Sen. D. McCay
Sen. K. Cullimore
Sen. L. Fillmore
Sen. C. Wilson
MOTION:Sen. Escamilla moved to pass SB0187S01 as amended out favorably.The motion failed with a vote of 2-2-3.
Yeas - 2Nays- 2Abs- 3
Sen. L. Escamilla
Sen. D. McCay
Sen. B. Brammer
Sen. W. Harper
Sen. K. Cullimore
Sen. L. Fillmore
Sen. C. Wilson
3.S.B. 193 State Legal Holiday Amendments(Stratton, K.)
Sen. Keven Stratton presented the bill.
Gayle Ruzicka, President, Utah Eagle Forum, spoke in favor of the bill.
Lani Hilton, resident, spoke in favor of the bill.
Mike Bell, South Mountain Community Church, spoke in favor of the bill.
MOTION:Sen. Brammer moved to replace SB0193 with SB0193S01.The motion passed with a vote of 3-1-3.
Yeas - 3Nays- 1Abs- 3
Sen. B. Brammer
Sen. L. Escamilla
Sen. D. McCay
Sen. L. Fillmore
Sen. K. Cullimore
Sen. W. Harper
Sen. C. Wilson
MOTION:Sen. Brammer moved to pass SB0193S01 out favorably.The motion passed with a vote of 3-1-3.
Yeas - 3Nays- 1Abs- 3
Sen. B. Brammer
Sen. L. Escamilla
Sen. D. McCay
Sen. L. Fillmore
Sen. K. Cullimore
Sen. W. Harper
Sen. C. Wilson
4.H.B. 519 Unclaimed Property Modifications(Teuscher, J.)
MOTION:Sen. Brammer moved to replace HB0519 with HB0519S01.The motion passed with a vote of 5-0-2.
Yeas - 5Nays- 0Abs- 2
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. K. Cullimore
Sen. C. Wilson
Rep. Jordan Teuscher presented the bill with the assistance of Marlo Oaks, Utah State Treasurer.
HB519 Unclaimed Property Modifications
Seth Stewart, resident, spoke to the bill.
MOTION:Sen. Harper moved to pass HB0519S01 out favorably.The motion passed with a vote of 4-0-3.
Yeas - 4Nays- 0Abs- 3
Sen. B. Brammer
Sen. L. Escamilla
Sen. W. Harper
Sen. D. McCay
Sen. K. Cullimore
Sen. L. Fillmore
Sen. C. Wilson
MOTION:Sen. Harper moved to place HB0519S01 on the Consent Calendar.The motion passed with a vote of 3-0-4.
Yeas - 3Nays- 0Abs- 4
Sen. L. Escamilla
Sen. W. Harper
Sen. D. McCay
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Fillmore
Sen. C. Wilson
5.H.B. 153 Law Enforcement Officer Employment Amendments(Gwynn, M.)
Rep. Matthew Gwynn presented the bill.
Kory Holdaway, Utah Public Employees Association (UPEA) Lobbyist, spoke to the bill.
Brian Gwilliam, Police Chief, Lone Peak Police Department, spoke in favor of the bill.
Nate Mutter, Chair, Law Enforcement Legislative Committee, spoke in favor of the bill.
MOTION:Sen. Harper moved to pass HB0153 out favorably.The motion passed with a vote of 4-0-3.
Yeas - 4Nays- 0Abs- 3
Sen. B. Brammer
Sen. L. Escamilla
Sen. W. Harper
Sen. D. McCay
Sen. K. Cullimore
Sen. L. Fillmore
Sen. C. Wilson
6.2nd Sub. H.B. 190 Child Care Business Tax Credit(Thompson, J.)
Rep. Jason Thompson presented the bill with the assistance of Emily Bell McCormick, President, The Policy Project; additionally, Sen. Heidi Balderree addressed the bill.
HB190 Committee Presentation
HB190 Handout
Vess Pearson, Founder, Aptive Environmental, spoke in favor of the bill.
Sheri Terry, resident, Mormon Women for Ethical Government, spoke in favor of the bill.
Kory Holdaway, Lobbyist, Utah Private Childcare Association, spoke in favor of the bill.
Melanie Call, resident, spoke in favor of the bill.
Jennifer Stout, Policy Analyst, Voices for Utah Children, spoke in favor of the bill.
MOTION:Sen. Escamilla moved to pass HB0190S02 out favorably.The motion passed with a vote of 3-1-3.
Yeas - 3Nays- 1Abs- 3
Sen. B. Brammer
Sen. L. Escamilla
Sen. W. Harper
Sen. D. McCay
Sen. K. Cullimore
Sen. L. Fillmore
Sen. C. Wilson
MOTION:Sen. Escamilla moved to adjourn.The motion passed with a vote of 4-0-3.
Yeas - 4Nays- 0Abs- 3
Sen. B. Brammer
Sen. L. Escamilla
Sen. W. Harper
Sen. D. McCay
Sen. K. Cullimore
Sen. L. Fillmore
Sen. C. Wilson
Chair McCay adjourned the meeting at 9:59 AM.
NOTE: S.B. 0315 was not discussed in the meeting.