David Cannon — The chair is addressed by name while introducing the first item.
David Cannon — The chair recognizes Representative Barbieri and the sponsor.
David Cannon — The sponsor addresses Chairman Cannon in response.
John Shirts — Moves to approve the minutes for the last meeting.
John Shirts — Votes no in the roll call.
Jason Monks — The chair calls on Representative Monks after a brief correction in the floor recognition.
Jason Monks — Makes the motion to introduce RS 33462 and send it to second reading.
Jason Monks — Called during the roll call; vote not captured in the transcript excerpt.
Jason Monks — Votes no in the roll call.
Cornel Rasor — The chair appears to correct a mistaken recognition to Representative Rasor.
Cornel Rasor — Votes no in the roll call.
Cornel Rasor — The transcript repeatedly appears to misrecognize a member as 'Representative Birch,' and each mention is flagged as questionable/uncertain rather than as a distinct substantive discussion.
Steve Berch — Raises a question about whether the material is in OneDrive.
Steve Berch — Supports the motion but expresses concern about bills that may impact the general fund and wants to understand the issue better.
Steve Berch — Reiterates concern about depleting the general fund, but says he will support the motion.
Steve Berch — Moves a substitute motion to approve the RS but bring it back to committee for further debate before second reading.
Steve Berch — Votes yes in the roll call.
Vito Barbieri — Asks Representative Pickett to explain how the proposal does not impact the general fund.
Vito Barbieri — Votes yes in the roll call.
Vito Barbieri — Recorded as voting nay on the motion to introduce RS 33462 and send it to the second reading calendar.
Vito Barbieri — Representative Barbieri asked who has the authority to choose the audit level or make the audit-related choice: the taxpayer or the taxing entity.
Richard Cheatum — Asks whether this portion has a sunset clause.
Richard Cheatum — The sponsor responds directly to Representative Cheatham's question.
Richard Cheatum — Called during the roll call; the transcript appears to capture a yes vote, though the audio text is imperfect.
Richard Cheatum — The transcript says 'Representative Birch,' which appears to be a transcription error for Representative Berch; recorded as voting nay.
Richard Cheatum — The transcript says 'Representative Cheatham,' which appears to be a transcription error for Representative Cheatum; he is called on for questions.
Richard Cheatum — Asked whether the state tax exemption depends on federal IRS tax exemption.
Richard Cheatum — The transcript says 'Representative Birch,' which appears to be a transcription error for Representative Berch; he comments on future consideration and supports the motion.
Richard Cheatum — The transcript says 'Representative Birch,' which appears to be a transcription error for Representative Berch; he warned about extending similar exemptions and 'picking winners and losers.'
Richard Cheatum — The transcript says 'Representative Birch,' which appears to be a transcription error for Representative Berch; thanked by the chair.
Richard Cheatum — The transcript says 'Representative Birch,' which appears to be a transcription error for Representative Berch; he asks a follow-up question.
Richard Cheatum — The transcript says 'Representative Birch,' which appears to be a transcription error for Representative Berch; he asked whether the audit becomes less granular and about data on current audit errors.
Richard Cheatum — The transcript says 'Representative Birch,' which appears to be a transcription error for Representative Berch; he asked for data on whether more granular audits found errors.
Richard Cheatum — Asked whether the audit process works across state lines and whether different states could handle it differently.
Richard Cheatum — Was the member asking about interstate application of the audit process.
Richard Cheatum — Asked whether a K-1 issued in another state would be handled by the Idaho Tax Commission when filing Idaho taxes.
Richard Cheatum — Made the motion to introduce RS 33398.
Jon Weber — Called during the roll call; vote not captured in the transcript excerpt.
Charlie Shepherd — Votes yes in the roll call.
Charlie Shepherd — Recorded as voting nay on the motion to introduce RS 33462 and send it to the second reading calendar.
Jeff Cornilles — Jeff Cornilles is called during roll call, then introduced as the representative for District 12 and the presenter of RS 3302. He explains the measure, says the committee will continue working on it over the summer, answers questions about the need for federal tax exemption before a state exemption can apply, agrees to provide requested information, and is finally asked to rejoin the committee after questions conclude.
Jeff Ehlers — Votes no in the roll call.
Jeff Ehlers — Representative Jeff Ehlers presented RS 33398, explaining that it would improve audit efficiency for partnerships and other pass-through entities by allowing Idaho’s Tax Commission to audit at the partnership level rather than auditing each partner individually. He noted the proposal follows the federal model, applies automatically to partnerships with 100 or more partners, and allows smaller partnerships to opt in or out. In response to committee questions, he clarified that audit results would flow through to partners via K-1s or other adjustments, said he would look into federal data and cross-state implementation details, and confirmed his understanding that the proposal directs how Idaho audits Idaho taxpayers. The discussion then moved toward a motion and he was asked to return to the table.
Jerald Raymond — Representative Jerald Raymond is called on for further questions, then asks for a motion and moves to introduce RS 3302.
Jerald Raymond — The transcript contains two close-together references to the same likely misrecognized member name, 'Representative Breaer,' both attributed to Jerald Raymond. The mentions appear to be part of a single continuous discussion or reference without any clear change in topic.
Ted Hill — Votes no in the roll call.
Britt Raybould — Votes no in the roll call.
Britt Raybould — Representative Britt Raybould moved to introduce RS 33417C1.
John Gannon — Votes no in the roll call.
Representative Pickett — Thanked for presenting RS 33462 and leaving the committee.