Idaho 2026 Regular Session

Agenda Mar 3rd, 2026

House Revenue and Taxation Committee

Key Moments

  • John Shirts — Acknowledged for the motion on approving the minutes.
  • Charlie Shepherd — Likely intended as the chair asking for a motion; transcript says 'Representative Scherz,' which appears to be a transcription error.
  • Charlie Shepherd — The chair asked whether the bill applies to existing projects already built.
  • Senator Den Hartog — Senator Den Hartog was introduced as the witness on the data center tax exemption proposal and testified that the bill was meant to establish clear future ground rules without targeting any specific future project. She clarified that it should not affect a project already under construction because the current sales tax exemption covers both server equipment and construction, so an immediate effective date could impact an existing project. The exchange then concluded with the committee thanking her and inviting her to take a seat.
  • Britt Raybould — Called on by the chair for questions.
  • John Gannon — John Gannon first had no question at that point in the hearing, then spoke in support of the proposal, describing it as a big step forward for property tax fairness and for fairness in the tax system more generally.
  • Richard Cheatum — Raised a question about the rapid implementation date and whether the bill targets a specific project.