Idaho 2026 Regular Session

Agenda Mar 12th, 2026

House Revenue and Taxation Committee

Key Moments

  • David Cannon — Chairman Cannon is addressed throughout a continuous exchange, including a response that says 'Excuse me chairman canon' and a later reference to 'Mr. Chairman' during the motion and discussion.
  • Jeff Cornilles — Representative Marco Erickson is referenced as someone Barbieri has been working with; the name is uncertain and not in the expected member list.
  • Britt Raybould — Representative Raybould is addressed as the sponsor in the discussion and motion sequence; name appears as a transcription variant.
  • Britt Raybould — Introduces herself as Representative Britt Raybould from District 34 and begins explaining RS 33664.
  • Britt Raybould — Explains the proposal targets properties not occupied year-round by Idahoans and returns funds to local jurisdictions.
  • Britt Raybould — Returns to introduce RS 33659 and explains it concerns homestead exemption verification.
  • Britt Raybould — Explained that the bill clarifies homestead exemption verification by allowing an Idaho personal income tax statement to substitute for a state ID in some cases.
  • Britt Raybould — Continued explaining the bill's homestead exemption restrictions, including disallowing duplicate exemptions from another state and requiring ongoing Idaho residence with exceptions for active military service or a religious mission.
  • Britt Raybould — The chair thanks Representative Raybould after her explanation of RS 33659.
  • Britt Raybould — Explained that counties are responsible for verifying homestead exemption applications and may search other state records if needed; clarified the bill formalizes existing practice.
  • Britt Raybould — Clarified that counties may search other state records when needed and that the bill addresses ambiguity in existing language.
  • Britt Raybould — Said the bill formalizes county practice by clarifying that the search can extend to other U.S. states.
  • Jeff Ehlers — Jeff Ehlers asks how the $7 million fiscal note was calculated and requests the basis for the estimate, noting that he would like the information later if it is not available immediately.
  • Jon Weber — Moves to introduce RS 33664 as Vice Chair.
  • John Shirts — Representative John Shirts is recognized to question the sponsor about whether the proposal amounts to a property tax increase and a state property tax. He then clarifies that he is not in favor of any property tax increase, especially a statewide property tax, and notes that his vote to allow the bill to move forward should not be taken as support for the bill itself. The exchange concludes with a brief acknowledgment and another member later citing agreement with Shirts’ position.
  • John Gannon — Representative John Gannon explains that voting to introduce a bill is not an endorsement and is simply a way to allow discussion of the idea, then he moves to introduce RS 33659.
  • Richard Cheatum — Says he agrees with Representative Shirts and cannot support the proposal at this point.
  • Cornel Rasor — Briefly says 'Ditto' in support of the prior opposition to the proposal.
  • Jerald Raymond — Representative Raymond asked how the $7 million fiscal note estimate was calculated, and the response explained that it came from the Tax Commission as its best estimate.
  • Vito Barbieri — Mentioned in a light remark as someone the speaker half expects to make the motion to introduce.
  • Vito Barbieri — Representative Vito Barbieri moves to return RS 33573 to the sponsor and then speaks at length in opposition to the bill. He argues that vaping is a less harmful cessation product, that the proposed excise taxes and permit requirements amount to overregulation and would be added on top of existing tobacco taxes, and that the state’s regulatory approach is overly draconian. He cites studies and prior committee work to claim higher vape taxes could reduce vaping but increase smoking, notes that sales to minors are already prohibited, questions where youth are obtaining products, and suggests parents may be buying them to help keep children off cigarettes. Overall, he frames the bill as unnecessary and harmful to harm-reduction efforts.
  • Charlie Shepherd — Representative Charlie Shepherd asks for a comparison between the proposed vape tax and the tobacco tax, and follows up by saying he would appreciate receiving that information whenever it becomes available.
  • Charlie Shepherd — Representative Charlie Shepherd asked whether the county has the ability to investigate or verify if an applicant has a homestead exemption in another state, and who would be responsible for conducting that check.
  • Jerald Raymond — At the opening of the hearing on RS 33573, the chair asks Representative Jerald Raymond to come forward and introduce himself, noting that the item is intended as an introduction hearing. Raymond then introduces himself for the record as Representative for District 31, covering Clark, Fremont, Jefferson, and Lemhi counties.
  • Jerald Raymond — Representative Jerald Raymond presents RS 33573 and responds to questions about its fiscal impact, explaining that while Idaho’s tobacco tax generates about $40–50 million annually, the proposed tax would generate roughly $7 million. He continues addressing the chair and other members during the discussion, with a later reference back to his earlier remarks.