MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Wednesday, February 25, 2026 • 4:00 p.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. Lisa Shepherd
Rep. Mark A. Strong

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 Elison called the meeting to order at 4:22 p.m.
MOTION:Rep. Dailey-Provost moved to approve the minutes from February 24, 2026.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
1.S.B. 238 Property Tax Adjustments (Wilson, C.)
Sen. Wilson presented the bill with assistance from Joshua Nielsen, Director Property Tax, Utah State Tax Commission.
Todd Hauber, Business Administrator, Granite School District, spoke in favor of the bill.
Cameron Diehl, Executive Director, Utah League of Cities and Towns, spoke in favor of the bill.
MOTION:Rep. Christofferson moved to pass SB0238 out favorably.The motion passed with a vote of 9-0-2.
Yeas - 9Nays- 0Abs- 2
Rep. S. Barlow
Rep. K. Christofferson
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
Rep. S. Eliason
2.S.B. 237 Driver License Division and Motor Vehicle Division Consolidation Amendments (Harper, W.)
Sen. Harper presented the bill.
MOTION:Rep. Christofferson moved to pass SB0237 out favorably.The motion passed with a vote of 9-0-2.
Yeas - 9Nays- 0Abs- 2
Rep. S. Barlow
Rep. K. Christofferson
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
Rep. S. Eliason
3.3rd Sub. S.B. 73 Online Age Verification Amendments(Musselman, C.R.)
Sen. Musselman presented the bill with assistance from Katie Hass, Director, Utah Division of Consumer Protection.
MOTION:Rep. Eliason moved to pass SB0073S03 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. M. Strong
Rep. J. Dailey-Provost
Rep. H. Nguyen
Rep. L. Shepherd
MOTION:Rep. Eliason moved to saunter at 5:03 p.m.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. M. Strong
Rep. J. Dailey-Provost
Rep. H. Nguyen
Rep. L. Shepherd
MOTION:Rep. Eliason moved to cease to saunter at 5:10 p.m.The motion passed with a vote of 7-0-4.
Yeas - 7Nays- 0Abs- 4
Rep. S. Barlow
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Elison
Rep. J. Kyle
Rep. C. Okerlund
Rep. M. Strong
Rep. J. Dailey-Provost
Rep. J. Koford
Rep. H. Nguyen
Rep. L. Shepherd
4.3rd Sub. S.B. 190 3rd Sub. S.B. 190 Trailer Registration Amendments(Brammer, B.)
Rep. Eliason presented the bill.
MOTION:Rep. Strong moved to pass SB0190S03 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. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. M. Strong
Rep. J. Dailey-Provost
Rep. J. Koford
Rep. L. Shepherd
MOTION:Rep. Strong moved to adjourn.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. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. M. Strong
Rep. J. Dailey-Provost
Rep. J. Koford
Rep. L. Shepherd
Chair Elison adjourned the meeting at 5:16 p.m.
NOTE: H.B. 0586 was not discussed in the meeting.