Richard Cheatum — Called during the roll call; response is cut off.
Richard Cheatum — Recorded as voting nay on the motion; likely a transcription error for Representative Birch.
Richard Cheatum — The chair calls on Representative Cheatham for questions.
Richard Cheatum — Asks whether the state tax exemption depends on federal IRS tax exemption.
Richard Cheatum — The chair calls for further questions of the sponsor, then Representative Birch responds.
Richard Cheatum — The chair addresses Representative Birch's comments and offers Representative Cornilles a chance to respond.
Richard Cheatum — Representative Birch said he supported the motion, but his support depended on data showing that reducing audit granularity would not weaken scrutiny or cause the state to miss revenue that is legally due. He emphasized that if the change is simply about efficiency and does not reduce recovered revenue, he would be comfortable supporting it. The final mention was a brief address to him before the vote.
Barbara Ehardt — Echoes concerns about general fund impact and asks for clarification from Representative Pickett.
Barbara Ehardt — Addressed by the sponsor in response to questions.
Barbara Ehardt — Votes yes in the roll call.
Barbara Ehardt — Not mentioned directly in the vote, but the transcript appears to contain a transcription error in the phrase 'Mr. De Nays.'
Barbara Ehardt — Asks whether the choice of audit level belongs to the taxpayer or the taxing entities.
Charlie Shepherd — Representative Shepherd is recorded in the roll call voting process, with one mention indicating a yes vote and a later mention recording the member as voting nay on the motion.
Joe Alfieri — Called during the roll call and votes no.
Jerald Raymond — Representative Raymond is first recorded voting no in the roll call, and shortly afterward is recognized by the chair for further questions before responding, 'For a motion, Mr. Chairman.'
Heather Scott — Recorded as voting nay on the motion.
Jeff Cornilles — Representative Jeff Cornilles introduces himself as the representative for District 12 in Nampa and presents RS 3302. During the discussion, he explains that an organization must first obtain federal tax exemption before qualifying for the state exemption, and he agrees to provide the requested information. After a vote, the chair asks him to rejoin the meeting.
Jeff Ehlers — Representative Jeff Ehlers introduces himself and RS 33398, then answers committee questions about how the proposal works. He explains that the option applies to partnerships/taxpayers, that smaller partnerships can use a form to opt out, and that the audit occurs at the partnership level with results flowing through to partners via K-1s or other tax adjustments. He says he will look into additional data, notes the approach mirrors the federal model, and clarifies that it would apply to Idaho taxpayers audited by the Tax Commission. He then confirms that understanding and yields for a motion, later being asked to return to the table before the committee vote.
Edward Hill — Asked whether the audit process would work across state lines and whether other states' handling would affect Idaho.
Edward Hill — Asked about interstate application of the process.
Edward Hill — Asked whether a K-1 issued in another state would be handled by the Idaho Tax Commission when filing Idaho taxes.
Edward Hill — Moved to introduce RS 33398.
Mike Moyle — Chairman Cannon is mentioned throughout a continuous exchange with Representative Cheatham, covering questioning and responses within the same discussion.
Michael Veile — Representative Ben Furman was welcomed to the committee and introduced himself as the sponsor of RS 33417C1, representing District 30. He explained that the bill makes a limited change affecting a few rural school districts by adjusting how geothermal and windmill tax revenue is distributed, without affecting solar. He noted that some districts no longer have a levy rate because their levies are paid off, so the bill would use the county levy rate for distribution unless a district has a supplemental levy, in which case that rate would apply. He concluded by asking the committee to introduce the measure so it could receive a full hearing, and was thanked for joining after the vote.
Britt Raybould — During the discussion, a brief aside noted Representative Raybould’s reaction to the sponsor’s explanation, and then Representative Raybould moved to introduce RS 33417C1.
John Shirts — Representative Shirts responds to the chair and moves to approve the meeting minutes, specifying that the motion is to approve the minutes from February 13th, 2026.
Douglas Pickett — Representative Pickett introduces himself and presents RS 33462, then asks that it be moved to second reading. Committee members ask follow-up questions about how the proposal avoids impacting the general fund and whether it includes a sunset clause. Pickett explains that the measure relates to a federal tax credit and Idaho is only establishing the framework to participate, and he says he will find out the answer about the sunset clause. The exchange concludes with thanks to the committee after the presentation.
David Cannon — The chair is addressed as Chairman Cannon.
David Cannon — Addressed by the sponsor.
Jason Monks — Representative Monks is called on after the sponsor’s presentation, then moves to introduce RS 33462 and send it to second reading. Later in the meeting, Monks is included in the roll call and votes no.
Richard Cheatum — Asks whether the RS is available in OneDrive.
Richard Cheatum — Asks about whether the federal provision has a sunset clause.
Richard Cheatum — Asks whether this portion of the One Big Beautiful Bill has a sunset clause.