Jeff Ehlers — The chair indicates waiting for Representative Ehlers before proceeding to the vote.
Richard Cheatum — Representative Cheatham asked whether the bill would operate across state lines and how it would affect partnership/K-1 treatment from another state. The response explained that the bill would allow Idaho to treat partnerships in a particular way, and Cheatham then followed up with another question in the same discussion.
Mr. Jacobs-Wigert — Identified as the past president of the Idaho Society of CPAs and offered to explain the bill in detail.
Vito Barbieri — Representative Vito Barbieri asked whether limited partners would be affected by the same audit process, expressing concern that the issue was beyond his expertise. In response, Mr. McClure clarified that all pass-through entities are included, including limited partnerships, partnerships, LLCs, and subchapter S corporations.
Mr. McClure — Mr. McClure responded to Representative Barbieri’s question by explaining that the bill applies broadly to all pass-through entities, including limited partnerships, partnerships, LLCs, and S corporations. His testimony then concluded, and the committee moved on to the next witness.
Jacob Swigart — Jacob Swigart was introduced as a witness on House Bill 733, then identified himself as a District 14 resident and partner at a local CPA firm in Eagle. He continued by explaining why he supports the bill, concluding his remarks, and later confirmed that the partnership-level audit and appeals process remains unchanged.
James Holtzclaw — No direct mention by name; none identified.
Charlie Shepherd — Representative Charlie Shepherd asked whether the partnership could contest the Tax Commission’s determination on behalf of everyone, and the chairman confirmed that it could.
John Shirts — Representative John Shirts made the motion on House Bill 733, moving to send the bill to the floor with a due pass recommendation.
James Woodward — Senator Taves is welcomed to present RS 33066 to the committee.
Jeff Ehlers — Representative Jeff Ehlers was introduced and came to the podium to present House Bill 733. He identified himself as Representative Jeff Ehlers of District 21 in Meridian and explained that the bill was intended to reduce audit burdens for partnerships. Later in the same discussion, he briefly noted that he may need to defer on an interstate-related question.