Idaho 2026 Regular Session

Agenda Feb 9th, 2026

Key Moments

  • Richard Cheatum — Representative Cheatham is recognized and then asks how the exemption would be certified and whether an existing process is already in place.
  • Jerald Raymond — Representative Raymond is recognized and moves to introduce RS 33219. After a brief misidentification in the transcript, the chair returns to Raymond for comment on the motion, and Raymond responds with a lighthearted remark about returning to his homestead on March 27th.
  • Britt Raybould — Representative Birch asks whether intent to return is enough to qualify for the exemption.
  • Britt Raybould — Representative Birch asks about consequences if the person does not return after indicating intent to do so.
  • Britt Raybould — Representative Birch says she will support the motion and may ask more questions later.
  • Britt Raybould — Representative Birch jokes about whether Representative Raymond is currently on a mission.
  • Britt Raybould — Asked for confirmation that the committee was on the rule docket and moved to approve docket 3501-2-2-2501.
  • Chris Bruce — Representative Chris Bruce introduces himself and presents RS 33148, explaining that it originated from last year’s House Bill 315. He outlines the bill’s changes, including narrowing the sales tax exemption to equipment, removing construction materials, and preventing stacking of the sales tax exemption with a property tax exemption. He then notes that his co-sponsor can address questions as well, and the discussion closes with brief acknowledgments and thanks as the committee moves on.
  • Doug Okuniewicz — Lori Den Hartog is introduced as the co-sponsor and available to answer questions on RS 33148. She then speaks about her long involvement with the issue, noting that she had originally opposed it for many years before eventually supporting passage, and explains that implementation has revealed areas where the code could be improved. She is again referenced as available for questions, and the discussion concludes with thanks to her after the motion passes.
  • John Shirts — Made the motion to introduce RS 33148.
  • John Shirts — His motion prompted the chair to reopen questions before debate.
  • John Shirts — Referenced as Vice Chair Weber, who would conduct the hearing; this appears to be a transcription error and likely refers to a different member not in the list.
  • John Gannon — John Gannon supported the proposal as a matter of tax fairness, arguing that people should pay their fair share to support government services. He added that broader taxation could make it possible to reduce income tax rates, and he closed by expressing support for bringing the measure forward.
  • Philip Johnson — Identified himself as with the Idaho State Tax Commission and said he emailed answers to prior questions about the rule changes.
  • Lauren Schmeisser — Identified as the person expected to provide an update on rules from D.F.M.
  • Lauren Smizer — Lauren Smizer, from the Division of Financial Management and the governor's office, introduced herself and began clarifying the rulemaking initiation buckets, then concluded her clarification and indicated she was available to answer questions.
  • Vito Barbieri — Representative Barbieri was referenced in connection with questions about the ZBR review schedule, and the discussion continued by noting that he was absent from the meeting but had spoken with the speaker after the previous committee meeting, leaving them apparently aligned on the issue.
  • Mike Moyle — Chairman Cannon is addressed as the chair during the motion to approve docket number 3501-2-2-2501, and shortly afterward he returns to the chair to thank Vice Chair Weber and the committee for their work, noting that the day's business is complete.
  • Kyle Harris — Presided over the vote on the docket and reported that the docket was approved.
  • Douglas Pickett — Representative Doug Pickett introduces himself and presents RS 33219, explaining its purpose and responding to committee questions. He clarifies that county assessors or staff would verify a person's status and activities, confirms that the standard is whether the person intends to return, states that the bill does not change the current annual application process, and notes that renting out the home would still be allowed under existing code. The exchange concludes with Pickett being thanked and excused.