Doug Ricks — The chair is presiding over the vote on the motion to send the matter to print.
Doug Ricks — The chair calls for the vote on the motion to send the matter to print and asks whether anyone wants to be recorded with nays.
Doug Ricks — The chair announces a procedural change to move to minutes approval before returning to administrative rules.
Doug Ricks — The chair states the motion and calls for a vote on the January 20th minutes.
Doug Ricks — The chair states the motion and calls for a vote on the January 22nd minutes.
Doug Ricks — The chair announces the minutes are approved and transitions to administrative rules.
Doug Ricks — The acting chairman is addressed during the question period.
Doug Ricks — The chairman is asking whether the red text is the hyperlink and then opens the floor for more questions.
Doug Ricks — Addressed as Mr. Chairman / Mr. Chair in the discussion.
Doug Ricks — Addressed by Mr. Johnson as Chairman Ricks while asking about examples and hyperlinks.
Doug Ricks — Confirmed he was referring to the examples that were taken out and moved to hyperlinks.
Doug Ricks — Noted that multiple examples appear to have been moved and asked for confirmation.
Doug Ricks — Suggested using a different color for hyperlinks in future rule drafts to make them easier to distinguish.
Doug Ricks — Said the committee needs the rules to be simple and suggested a different hyperlink color.
Doug Ricks — Commented that another entity's rule would need to change and that the committee would follow up.
Doug Ricks — Noted as having one more item for the committee after the agenda was said to be finished.
Kelly Anthon — Senator Kelly Anthon is thanked after the vote, then is addressed in a follow-up exchange about the bill. He asks whether there are any substantive changes beyond reorganization, examples, and language edits, and the discussion continues as the response is given.
Ben Adams — Senator Adams is recognized in connection with the minutes approval item.
Ben Adams — Senator Adams moves to approve the minutes for January 20th, 2026.
Ben Adams — Senator Adams is identified as vice chair and is handed the gavel for the administrative rules portion.
Ben Adams — The chair is addressed while Johnson responds to Senator Groh's question.
Ben Adams — The chair is asking for clarification on where to find the hyperlink reference.
Ben Adams — The chair is addressed during the question.
Ben Adams — The chair is addressed while Johnson answers.
Ben Adams — The vice chair is addressed during Senator Taylor's comment.
Ben Adams — Referenced as having participated in a pre-meeting with Mr. Johnson.
Ben Adams — Addressed by Mr. Johnson as Chairman Adams.
Aaron Yost — Aaron Yost is named as one of the State Tax Commission representatives expected to address the rule.
Philip Johnson — Philip Johnson of the Idaho State Tax Commission presents docket 3-0102-2501 as part of a zero-based rules rewrite. He explains that restrictive language and restatements of code were removed, examples were eliminated or incorporated into the text, and the rules were rewritten to be easier for taxpayers to understand and comply with. He notes the rewrite reduced the rules by about 46%, or roughly 33,800 words. In response to questions, he says hyperlinks will be embedded in the rule sections to direct users to sales and use tax examples, confirms the added red text is the hyperlink, and clarifies that the only potentially substantive change is the removal of code restatements, leaving taxpayers to rely on Idaho statutes. He also says the work began in June 2023 and involved coordination with prior staff familiar with the rulemaking process.
Mr. Johnson — The committee thanked Mr. Johnson for his work and asked about how examples on page 10 would be handled. Mr. Johnson explained that removed examples would be moved into hyperlinks, specifically appearing on page 13, subsection 7, and noted that the Office of Administrative Rules requires added text to be shown in red and underlined. The exchange ended with appreciation for the work done on the rules.
Alison Rabe — Likely misrecognized as 'Senator Den Hartog' in the seconding line; the transcript is uncertain here.
Ron Taylor — Echoed concerns and thanked Senator Foreman.
Ron Taylor — Senator Taylor is identified as seconding the motion on the minutes.
Ron Taylor — Senator Taylor says the hyperlink example was very helpful and easy to follow.
Ron Taylor — Senator Taylor says the hyperlink example was very useful and then asks about the amount of time spent on the rule change.
Ron Taylor — Moved to approve docket number 35-0101-2-2501.
C. Grow — The discussion centers on Senator Grow’s questions and concerns about proposed rule changes that would remove examples from the administrative rules. He notes that examples are helpful for CPAs and worries that moving them elsewhere could make the rules less user-friendly for practitioners who bill by time and would have to leave their work to find guidance. Earlier references to Chairman Grow indicate his office helped coordinate the legislation and that he was being addressed in the course of the bill discussion.
Treg Bernt — Senator Bernt is mentioned in a short procedural sequence: he seconds a motion to print, is referenced by name in the January 22nd minutes item despite transcription variations, and then states that the January 22nd, 2026 minutes are in order and moves their approval.