Steve Berch — Steve Berch asks a series of brief, slide-based questions during the hearing: whether JFAC has discussed increasing revenue to cover the gap shown on slide three, whether the figures on slide four are adjusted for inflation, and for additional detail on slide five regarding sales tax exemptions. The exchange concludes with the chair thanking him for the follow-up questions.
Steve Berch — Was cited as having asked about sales tax distributions.
David Cannon — The chair is addressed as 'Mr. Chairman' while managing the discussion.
David Cannon — Directs Mr. Bybee to continue the presentation and hold questions until the end.
David Cannon — Affirms the clarification and directs Mr. Bybee to continue, with questions to follow at the end.
David Cannon — Addressed as Chairman.
David Cannon — Addressed as Chairman.
David Cannon — Addressed as Chairman.
David Cannon — Addressed as Mr. Chairman.
David Cannon — Addressed as Mr. Chairman.
David Cannon — Addressed as Mr. Chairman while moving the presentation forward.
David Cannon — As Chairman, indicated the committee would not debate the issue further at that time.
David Cannon — Addressed as Mr. Chairman.
John Gannon — John Gannon thanks Mr. Bybee and raises concern that contracts and other program costs are repeatedly increasing after being let, potentially driving budget growth across areas like ITD and health insurance. He asks how much these cost increases are contributing to the budget and suggests they may warrant closer scrutiny.
John Gannon — John Gannon raised the issue of bonus depreciation, noting it might be better addressed by Representative Ehlers, and then asked for an explanation of what bonus depreciation is and whether it could be added back in.
John Gannon — Representative John Gannon was mentioned as one of the legislators asking for certain sales tax distributions, alongside Representative Birch/Berch.
Vito Barbieri — Vito Barbieri asks for clarification on the overtime tax provision, confirming that if he is paid $1.50 per hour for overtime, only the 50-cent overtime premium—not the full overtime wage—is exempt from income tax.
Charlie Shepherd — Charlie Shepherd interrupted the presentation to ask a brief question about the car loan interest deduction, then followed up with a question about the tips deduction, specifically whether it starts at minimum wage or applies to all tips. The discussion then moved into answering his question.
Jerald Raymond — Mr. Bybee is being interrupted again in the presentation context; no direct Raymond mention here.
Mr. Bybee — Explained that tipped wages make up the difference between a lower hourly wage and total pay, but said the exact rule is unclear.
Mr. Bybee — The presenter is being asked to clarify the tips issue further.
Mr. Bybee — Described as the JFAC budget expert rather than the tax expert.
Mr. Bybee — Introduced the next major topic: full expensing of domestic research and experimentation.
Mr. Bybee — The speaker is asking Mr. Bybee to explain the budget impact range for research and experimentation expensing.
Mr. Bybee — Was asked to continue his presentation after the brief debate.
Mr. Bybee — Agreed to provide the requested chart to the committee.
Mr. Bybee — Said he would be happy to provide the additional information requested.
Mr. Bybee — Was assisting by pulling up the website for the presentation.
Mr. Bybee — Was operating the computer to display the Legislative Services website.
Mr. Bybee — Referenced as having shown a similar chart earlier.
Jeff Ehlers — Jeff Ehlers first offered to clarify the committee’s discussion of tips, explaining that tips are defined by the employer and must be listed separately on the W-2. A few minutes later, he was identified as the appropriate person to address a separate tax question about bonus depreciation, and he explained that bonus depreciation was not included in the Tax Commission’s estimates, citing possible revenue impacts ranging from about $400 million to $1 billion.
Britt Raybould — Likely the intended speaker; offered to discuss why she disagrees with the Tax Commission's no-impact analysis when the tax conformity bill comes up.
Jason Monks — Jason Monks asked whether the 22-year history percentages shown in the presentation include transfers or whether transfers are separate. He then followed up by asking if there is a chart showing true growth that includes all transfers across the budget categories, and if not, requested one for the future.
Keith / Mr. Bybee — The question is directed to Keith, identified in context as Mr. Bybee.
Mr. Chris LaHosett — Was invited to approach the podium and give a presentation.
Christopher LaHocet / Mr. LaHosett — Introduced himself as a budget and policy analyst with the Legislative Services Office and began his presentation.
Mr. LaHosett — Concluded his prepared presentation and offered to answer questions.