MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Friday, February 27, 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. 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.

Acting Chair Christofferson called the meeting to order at 8:05 a.m.
MOTION:Rep. Barlow moved to approve the minutes from February 25, 2026.The motion passed with a vote of 7-0-4.
Yeas - 7Nays- 0Abs- 4
Rep. S. Barlow
Rep. K. Christofferson
Rep. J. Elison
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Koford
Rep. M. Strong
1.2nd Sub. H.B. 185 2nd Sub. H.B. 185 Carbon Credit Amendments(Shelley, T.)
Rep. Shelley presented the bill with assistance from Marlo Oaks, State Treasurer, Utah Office of the State Treasurer.
Chair Eliason assumed the chair.
Terry Camp, Vice President of Public Policy, Utah Farm Bureau Federation, spoke to the bill.
Dale Lamborn, President, Three Creeks Grazing Limited Liability Company, spoke to the bill.
Joel Ferry, Executive Director, Utah Department of Natural Resources, spoke to the bill.
MOTION:Rep. Koford moved to replace HB0185S02 with HB0185S03.The motion passed with a vote of 11-0-0.
Yeas - 11Nays- 0Abs- 0
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. Christofferson moved to pass HB0185S03 out favorably.The motion passed with a vote of 8-3-0.
Yeas - 8Nays- 3Abs- 0
Rep. S. Barlow
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. L. Shepherd
Rep. M. Strong
Rep. J. Dailey-Provost
Rep. H. Nguyen
Rep. C. Okerlund
Rep. Koford raised a point of order.
MOTION:Rep. Christofferson moved to adjourn.The motion passed with a vote of 11-0-0.
Yeas - 11Nays- 0Abs- 0
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
Chair Eliason adjourned the meeting at 9:45 a.m.