MINUTES OF THE
SENATE REVENUE AND TAXATION STANDING COMMITTEE
Monday, March 2, 2026 • 7:30 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
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.

MOTION:Sen. Wilson moved to approve the minutes from February 26, 2026.The motion passed with a vote of 5-0-2.
Yeas - 5Nays- 0Abs- 2
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Fillmore
Sen. D. McCay
Sen. C. Wilson
Sen. L. Escamilla
Sen. W. Harper
1.S.B. 231 Energy User Property Tax Amendments(Sandall, S.)
Sen. Scott Sandall presented the bill.
MOTION:Sen. Wilson moved to replace SB0231 with SB0231S01.The motion passed with a vote of 6-0-1.
Yeas - 6Nays- 0Abs- 1
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. L. Escamilla
MOTION:Sen. Wilson moved to pass SB0231S01 out favorably.The motion passed with a vote of 6-0-1.
Yeas - 6Nays- 0Abs- 1
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. L. Escamilla
Sen. Brammer assumed the chair.
2.S.J.R. 18 Proposal to Amend Utah Constitution - Legislative Duties(McCay, D.)
Chair McCay presented the bill.
Seth Stewart, resident, spoke to the bill.
MOTION:Sen. McCay moved to move to the next agenda item.The motion passed with a vote of 7-0-0.
Yeas - 7Nays- 0Abs- 0
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Chair McCay resumed the chair.
3.1st Sub. H.B. 431 Wildlife Crossing Amendments(Chew, S.)
HB0431S01 Handout
Rep. Scott Chew presented the bill with the assistance of Isobel Lingenfelter, Conservation Director, Utah Wildlife Federation (UWF).
Lisa Wilson, Deputy Director, Utah Department of Transportation (UDOT), spoke to the bill.
Chair McCay called the meeting to order at 7:37 AM.
Sierra Nelson, Executive Director, Utah Wool Growers Association, and Vice Chair of the Utah Sportsman Caucus, spoke in favor of the bill.
MOTION:Sen. Brammer moved to hold HB0431S01.The motion passed with a vote of 5-2-0.
Yeas - 5Nays- 2Abs- 0
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. L. Escamilla
Sen. C. Wilson
4.1st Sub. H.B. 537 Olympic Ticket Sales Tax Exemption(Hawkins, J.)
Rep. Jon Hawkins presented the bill.
MOTION:Sen. Escamilla moved to pass HB0537S01 out favorably.The motion passed with a vote of 7-0-0.
Yeas - 7Nays- 0Abs- 0
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
MOTION:Chair McCay moved to place HB0537S01 on the Consent Calendar.The motion passed with a vote of 7-0-0.
Yeas - 7Nays- 0Abs- 0
Sen. B. Brammer
Sen. K. Cullimore
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
5.S.B. 316 Public Employee Attorney Fee Recovery Amendments(Pitcher, S.)
Sen. Stephanie Pitcher presented the bill with the assistance of Lindsay Jarvis, Attorney.
MOTION:Sen. Brammer moved to pass SB0316 out favorably.The motion passed with a vote of 6-0-1.
Yeas - 6Nays- 0Abs- 1
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
6.1st Sub. H.B. 447 Tobacco Amendments(Burton, J.)
Rep. Jefferson Burton presented the bill.
Dalane England, resident, spoke in favor of the bill.
MOTION:Sen. Wilson moved to pass HB0447S01 out favorably.The motion passed with a vote of 5-0-2.
Yeas - 5Nays- 0Abs- 2
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. W. Harper
7.1st Sub. H.B. 565 City Library Property Tax Amendments(Stoddard, A.)
Rep. Andrew Stoddard presented the bill.
MOTION:Sen. Brammer moved to replace HB0565S01 with HB0565S02.The motion passed with a vote of 5-0-2.
Yeas - 5Nays- 0Abs- 2
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. W. Harper
Billy Hesterman, President, Utah Taxpayers Association, spoke in favor of the bill.
Richard Jaussi, Chief Deputy Auditor, Salt Lake County, spoke in favor of the bill.
MOTION:Sen. Brammer moved to pass HB0565S02 out favorably.The motion passed with a vote of 5-0-2.
Yeas - 5Nays- 0Abs- 2
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. W. Harper
MOTION:Sen. Brammer moved to place HB0565S02 on the Consent Calendar.The motion passed with a vote of 5-0-2.
Yeas - 5Nays- 0Abs- 2
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. W. Harper
8.1st Sub. H.B. 514 Utah Energy Council Amendments(Walter, N.)
Rep. Neil Walter presented the bill.
Thom Carter, Vice President of Government Affairs, Rock Mountain Power, spoke to the bill.
MOTION:Sen. Wilson moved to pass HB0514S01 out favorably.The motion passed with a vote of 5-0-2.
Yeas - 5Nays- 0Abs- 2
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. W. Harper
9.H.B. 489 Water Infrastructure Amendments(Peterson, T.)
Rep. Thomas Peterson presented the bill with the assistance of Candice Hasenyager, Director, Utah Division of Water Quality.
Soren Simonsen, Executive Director, Jordan River Commission, spoke to the bill.
Taz Biesinger, Lobbyist, Utah Home Builders Association, spoke in favor of the bill.
Justin Lee, Deputy Director, Utah League of Cities and Towns, spoke to the bill.
MOTION:Sen. Wilson moved to pass HB0489 out favorably.The motion passed with a vote of 5-0-2.
Yeas - 5Nays- 0Abs- 2
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. W. Harper
10.H.B. 567 Outdoor Recreational Infrastructure Grant Program Amendments(Peterson, T.)
Rep. Thomas Peterson presented the bill.
Soren Simonsen, Executive Director, Jordan River Commission, spoke in favor of the bill.
MOTION:Sen. Brammer moved to pass HB0567 out favorably.The motion passed with a vote of 4-0-3.
Yeas - 4Nays- 0Abs- 3
Sen. B. Brammer
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. McCay
Sen. K. Cullimore
Sen. W. Harper
Sen. C. Wilson
11.1st Sub. H.B. 575 Fuel Tax and Supply Amendments(Roberts, C.)
Rep. Calvin Roberts presented the bill.
MOTION:Sen. Brammer moved to pass HB0575S01 out favorably.The motion failed with a vote of 1-2-4.
Yeas - 1Nays- 2Abs- 4
Sen. B. Brammer
Sen. L. Fillmore
Sen. D. McCay
Sen. K. Cullimore
Sen. L. Escamilla
Sen. W. Harper
Sen. C. Wilson
12.1st Sub. H.B. 249 Federal Funds Modifications(Roberts, C.)
Rep. Calvin Roberts presented the bill.
MOTION:Sen. Brammer moved to pass HB0249S01 out favorably.The motion passed with a vote of 3-0-4.
Yeas - 3Nays- 0Abs- 4
Sen. B. Brammer
Sen. L. Fillmore
Sen. D. McCay
Sen. K. Cullimore
Sen. L. Escamilla
Sen. W. Harper
Sen. C. Wilson
13.1st Sub. H.B. 362 Tax Payments with Gold(Ivory, K.)
Rep. Ken Ivory presented the bill with the assistance of Brian Somers, President, Utah Miners Association.
MOTION:Chair McCay moved to pass HB0362S01 out favorably.The motion failed with a vote of 1-2-4.
Yeas - 1Nays- 2Abs- 4
Sen. D. McCay
Sen. B. Brammer
Sen. L. Fillmore
Sen. K. Cullimore
Sen. L. Escamilla
Sen. W. Harper
Sen. C. Wilson
14.H.B. 546 Public Lands Duty of Care Amendments(Ivory, K.)
Rep. Ken Ivory presented the bill.
Abbie Nistler, resident, spoke in opposition to the bill.
MOTION:Sen. Brammer moved to pass HB0546 out favorably.The motion passed with a vote of 3-0-4.
Yeas - 3Nays- 0Abs- 4
Sen. B. Brammer
Sen. L. Fillmore
Sen. D. McCay
Sen. K. Cullimore
Sen. L. Escamilla
Sen. W. Harper
Sen. C. Wilson
15.H.J.R. 18 Joint Resolution Urging Congress to Eliminate Marriage Penalties(Ballard, M.G.)
Rep. Melissa Ballard presented the bill.
MOTION:Sen. Brammer moved to pass HJR018 out favorably.The motion passed with a vote of 3-0-4.
Yeas - 3Nays- 0Abs- 4
Sen. B. Brammer
Sen. L. Fillmore
Sen. D. McCay
Sen. K. Cullimore
Sen. L. Escamilla
Sen. W. Harper
Sen. C. Wilson
MOTION:Sen. Brammer moved to place HJR018 on the Consent Calendar.The motion passed with a vote of 3-0-4.
Yeas - 3Nays- 0Abs- 4
Sen. B. Brammer
Sen. L. Fillmore
Sen. D. McCay
Sen. K. Cullimore
Sen. L. Escamilla
Sen. W. Harper
Sen. C. Wilson
MOTION:Sen. Brammer moved to adjourn.The motion passed with a vote of 3-0-4.
Yeas - 3Nays- 0Abs- 4
Sen. B. Brammer
Sen. L. Fillmore
Sen. D. McCay
Sen. K. Cullimore
Sen. L. Escamilla
Sen. W. Harper
Sen. C. Wilson
Chair McCay adjourned the meeting at 9:58 AM.