Senate Revenue and Taxation Committee - February 17, 2026 [Source] Translate

The meeting began with Senator Dan McKay welcoming attendees and approving the minutes from the previous meeting. The main agenda item was Senate Bill 287, a proposed tax on targeted advertising presented by Senator McKell. He discussed the negative effects of targeted advertising on children and proposed a 4.7% tax on companies earning over $100 million globally or $1 million in Utah, with revenue directed towards children's well-being programs. Senator McKell introduced Jason Gardner for technical questions, and committee members raised concerns about legal implications and compliance with existing tax laws. Public comments included opposition from Billy Hesterman of the Utah Taxpayers Association and Deb Peters from Americans for Digital Opportunity, who argued the tax could harm small businesses. In contrast, child advocate Dina Alexander supported the bill, stating it would benefit community programs for children. Commissioner John Valentine from the Utah State Tax Commission noted that the commission had not taken a position on the bill but was working with the sponsor. The committee discussed the bill further, with Senator Escamilla motioning to recommend it favorably. Senators Cullimore and Wilson expressed concerns but supported the motion for further work. Senator Brammer and Senator Harper voiced significant hesitations regarding the tax structure. The motion passed with a vote of 4 to 2. The committee then discussed Senate Bill 279, which involves a tax credit for neighbors of large homeless service campuses. An amendment clarifying the tax credit's applicability to facilities with over 500 beds was passed unanimously. Discussions included the funding source for the tax credit and the state's responsibility in mitigating the impact of homeless facilities on local communities. The committee debated whether funding should come from income or property tax, with concerns about the impact on education funding. The motion to recommend Senate Bill 279 failed due to a tie vote. Next, the committee addressed House Bill 236, aimed at improving the truth in taxation process. The bill received support for enhancing transparency in budget decisions and was unanimously approved. House Bill 56, concerning vehicle registration amendments, was introduced, allowing online cancellation and prorated refunds. The committee noted a potential $6 million impact on the transportation fund, and the bill was also unanimously approved. House Bill 99 sought to exempt prescription eyeglasses and contact lenses from sales tax, which the committee unanimously supported. Finally, House Bill 148 aimed to establish a school meals debt relief fund, allowing donations through tax returns. The committee discussed challenges related to meal debt and potential funding solutions, ultimately passing the bill unanimously. The meeting concluded with a motion to adjourn, which was approved.