MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Monday, March 2, 2026 • 4:00 p.m. • 445 State Capitol


Members Present:
Rep. Steve Eliason, Chair
Rep. Joseph Elison, Vice Chair
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

Members Absent:
Rep. Stewart E. Barlow

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.
Vice Chair Elison called the meeting to order at 4:11 p.m.
MOTION:Rep. Eliason moved to approve the minutes from February 27, 2026.The motion passed with a vote of 7-0-4.
Yeas - 7Nays- 0Abs- 4
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. S. Barlow
Rep. J. Dailey-Provost
Rep. L. Shepherd
Rep. M. Strong
1.3rd Sub. S.B. 206 Tax Amendments(Harper, W.)
Sen. Harper presented the bill with assistance from Brandy Grace, CEO, Utah Association of Counties.
MOTION:Rep. Christofferson moved to amend SB0206S03 with Amendment #1.The motion passed with a vote of 9-0-2.
Amendment 1

1 .        Line 477 through 487 :  Line 477 through 487
477478479480481482483484 485486487

2 .        Line 1520 through 1532 :  Line 1520 through 1532
1520152115221523152415251526152715281529153015311532

3 .        Line 1544 through 1560 :  Line 1544 through 1560
15441545154615471548154915501551155215531554155515561557155815591560

4 .        Line 1569 through 1577 :  Line 1569 through 1577
156915701571157215731574157515761577

5 .        Line 1583 through 1588 :  Line 1583 through 1588
158315841585158615871588

6 .        Line 1589 through 1597 :  Line 1589 through 1597
158915901591159215931594 159515961597

7 .        Line 1600 through 1607 :  Line 1600 through 1607
16001601160216031604160516061607

8 .        Line 1615 through 1620 :  Line 1615 through 1620
161516161617161816191620

9 .        Line 1621 through 1627 :  Line 1621 through 1627
1621162216231624162516261627

10 .        Line 1628 through 1636 :  Line 1628 through 1636
162816291630163116321633163416351636

11 .        Line 1641 through 1644 :  Line 1641 through 1644
1641164216431644

12 .        Line 1655 through 1662 :  Line 1655 through 1662
16551656165716581659166016611662

13 .        Line 1673 through 1678 :  Line 1673 through 1678
167316741675167616771678

14 .        Line 1679 through 1685 :  Line 1679 through 1685
1679168016811682168316841685

15 .        Line 1691 through 1700 :  Line 1691 through 1700
1691169216931694169516961697169816991700

16 .        Line 1701 through 1707 :  Line 1701 through 1707
1701170217031704170517061707

17 .        Line 1709 through 1714 :  Line 1709 through 1714
170917101711171217131714

18 .        Line 1837 through 1845 :  Line 1837 through 1845
183718381839184018411842184318441845
Yeas - 9Nays- 0Abs- 2
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. S. Barlow
Rep. S. Eliason
MOTION:Rep. Christofferson moved to pass SB0206S03 out favorably.The motion passed with a vote of 9-0-2.
Yeas - 9Nays- 0Abs- 2
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. S. Barlow
Rep. S. Eliason
2.1st Sub. S.B. 236 Property Tax Exemption Process Amendments(Grover, K.)
Rep. Shallenberger presented the bill with assistance from Richard Jaussi, Chief Deputy Auditor, Salt Lake County.
MOTION:Rep. Shepherd moved to pass SB0236S01 out favorably.The motion passed with a vote of 9-0-2.
Yeas - 9Nays- 0Abs- 2
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. S. Barlow
Rep. S. Eliason
3.S.B. 276 Veteran Organization Amendments(Millner, A.)
Sen. Millner presented the bill.
MOTION:Rep. Nguyen moved to pass SB0276 out favorably.The motion passed with a vote of 9-0-2.
Yeas - 9Nays- 0Abs- 2
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. S. Barlow
Rep. S. Eliason
MOTION:Rep. Koford moved to saunter.The motion passed with a vote of 8-0-3.
Yeas - 8Nays- 0Abs- 3
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. J. Elison
Rep. J. Koford
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. S. Barlow
Rep. S. Eliason
Rep. J. Kyle
MOTION:Rep. Koford moved to cease to saunter.The motion passed with a vote of 10-0-1.
Yeas - 10Nays- 0Abs- 1
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
Rep. S. Barlow
4.S.B. 60 Income Tax Rate Amendments (McCay, D.)
Rep. Eliason presented the bill.
Billy Hesterman, President, Utah Taxpayers Association, spoke in favor of the bill.
Moe Hickey, Executive Director, Voices for Utah Children, spoke in opposition to the bill.
MOTION:Rep. Christofferson moved to pass SB0060 out favorably.The motion passed with a vote of 8-2-1.
Yeas - 8Nays- 2Abs- 1
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. J. Dailey-Provost
Rep. H. Nguyen
Rep. S. Barlow
MOTION:Rep. Dailey-Provost moved to adjourn.The motion passed with a vote of 10-0-1.
Yeas - 10Nays- 0Abs- 1
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
Rep. S. Barlow
Chair Elison adjourned the meeting at 4:59 p.m.