MINUTES OF THE
SENATE REVENUE AND TAXATION STANDING COMMITTEE
Wednesday, March 4, 2026 • 1:30 p.m. • 210 Senate Building


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

Members Absent:
Sen. Kirk A. Cullimore

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.

Acting Chair Harper called the meeting to order at 1:37 PM.
1.1st Sub. H.B. 521 Public Education Economic Stabilization Restricted Account Amendments(Walter, N.)
Rep. Neil Walter presented the bill.
HB521 Handout
MOTION:Sen. Brammer moved to move to the next agenda item.The motion passed with a vote of 4-0-3.
Yeas - 4Nays- 0Abs- 3
Sen. B. Brammer
Sen. L. Fillmore
Sen. W. Harper
Sen. C. Wilson
Sen. K. Cullimore
Sen. L. Escamilla
Sen. D. McCay
2.4th Sub. H.B. 185 Carbon Credit Amendments(Shelley, T.)
Rep. Troy Shelley presented the bill with the assistance of Marlo Oaks, State Treasurer, Utah State Treasury.
MOTION:Sen. Fillmore moved to pass HB0185S04 out favorably.The motion passed with a vote of 4-0-3.
Yeas - 4Nays- 0Abs- 3
Sen. B. Brammer
Sen. L. Fillmore
Sen. W. Harper
Sen. C. Wilson
Sen. K. Cullimore
Sen. L. Escamilla
Sen. D. McCay
3.H.B. 235 Income Tax Revisions(Christofferson, K.)
Rep. Kay Christofferson presented the bill.
Billy Hesterman, President, Utah Taxpayers Association, spoke in favor of the bill.
MOTION:Sen. Wilson moved to pass HB0235 out favorably.The motion passed with a vote of 4-0-3.
Yeas - 4Nays- 0Abs- 3
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. C. Wilson
Sen. B. Brammer
Sen. K. Cullimore
Sen. D. McCay
4.H.B. 365 Taxation Notification Requirements(Peterson, T.)
Rep. Thomas Peterson presented the bill.
MOTION:Sen. Wilson moved to replace HB0365 with HB0365S01.The motion passed with a vote of 4-0-3.
Yeas - 4Nays- 0Abs- 3
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. C. Wilson
Sen. B. Brammer
Sen. K. Cullimore
Sen. D. McCay
Karson Eilers, Policy Director, Utah League of City and Towns, spoke in favor of the bill.
Billy Hesterman, President, Utah Taxpayers Association, spoke in favor of the bill.
MOTION:Sen. Wilson moved to pass HB0365S01 out favorably.The motion passed with a vote of 5-0-2.
Yeas - 5Nays- 0Abs- 2
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. B. Brammer
Sen. K. Cullimore
Chair McCay assumed the chair.
5.3rd Sub. H.B. 329 State Employee Maternity and Leave Amendments(Defay, A.)
HB329 Handout
Rep. Ariel Defay presented the bill with the assistance of Emily Bell-McCormick, President, The Policy Project.
Sandi Snowden, resident, spoke in favor of the bill.
Lori Cartwright, Utah State Director, Mormon Women for Ethical Government, spoke in favor of the bill.
Aimee Winder-Newton, Director of the Utah Office of Families, Governor's Office, spoke in favor of the bill.
Kory Holdaway, Lobbyist, Utah Public Employee Association, spoke in favor of the bill.
Rachel Stone, resident, spoke in favor of the bill.
Mathew Morriss, resident, spoke in the favor of the bill.
MOTION:Sen. Wilson moved to pass HB0329S03 out favorably.The motion passed with a vote of 5-0-2.
Yeas - 5Nays- 0Abs- 2
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. B. Brammer
Sen. K. Cullimore
6.1st Sub. H.B. 431 Wildlife Crossing Amendments(Chew, S.)
Rep. Scott Chew presented the bill.
MOTION:Sen. Wilson moved to pass HB0431S01 out favorably.The motion passed with a vote of 3-1-3.
Yeas - 3Nays- 1Abs- 3
Sen. L. Fillmore
Sen. D. McCay
Sen. C. Wilson
Sen. L. Escamilla
Sen. B. Brammer
Sen. K. Cullimore
Sen. W. Harper
7.1st Sub. H.B. 575 Fuel Tax and Supply Amendments(Roberts, C.)
Rep. Calvin Roberts presented the bill.
MOTION:Sen. Harper moved to pass HB0575S01 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
MOTION:Sen. Harper moved to adjourn.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
Chair McCay adjourned the meeting at 2:20 PM.