Idaho 2026 Regular Session

Agenda Mar 20th, 2026

House Revenue and Taxation Committee

Key Moments

  • Jason Monks — Representative Monks closed the argument by explaining that the bill preserves the original intent of the language, which was to prevent part-time students or students participating in certain activities from being treated as enrolled in a way that affects eligibility. He said enrollment matters because it drives funding, but argued that the bill clarifies that participation in these programs should not count as enrollment, especially where parents may not have known students were being enrolled. He added that families already pay significant costs for these programs, that the tax credit saves school districts money compared with the cost of public schooling, and rejected the idea that the arrangement amounts to double-dipping. He concluded by saying the bill keeps the original rule that enrolled students cannot receive the credit and asked for support.
  • Jerald Raymond — Representative Raymond asks permission to refer to other legislation.
  • Jerald Raymond — Representative Raymond states his prior opposition to House Bill 93 and says he now supports it.
  • Jerald Raymond — Representative Raymond says he supports the bill generally but has concerns about language on page three, line 43.
  • Jerald Raymond — Representative Raymond questions why the issue cannot be separated into a standalone bill.
  • Jerald Raymond — Representative Raymond argues the issue should be a standalone bill rather than part of a technical correction bill.
  • Jerald Raymond — Representative Raymond says the arrangement appears to financially drain public schools and asks for an explanation.
  • Jerald Raymond — Representative Raymond confirms the bill's location and continues questioning the inclusion of the language.
  • Jerald Raymond — Representative Raymond says the issue is not the similar language, but that it should be handled as a standalone matter rather than in a technical correction bill.
  • Jerald Raymond — Senator Den Hartog is responding to Representative Raymond's question and comment.
  • Jerald Raymond — Perry references Representative Raymond's earlier comments about cleanup language.
  • Jerald Raymond — Perry cites Representative Raymond as having similar concerns.
  • Jerald Raymond — Perry references Senator Den Hartog's earlier comments; the context is the same IDLA discussion from prior sections.
  • David Cannon — The chair is addressed as Mr. Chairman during the request for unanimous consent.
  • David Cannon — The chair is addressed during the exchange.
  • David Cannon — The chair grants follow-up and asks whether Senator Den Hartog may respond.
  • David Cannon — The chair thanks Senator Den Hartog and moves to public testimony.
  • David Cannon — The chair opens public testimony and recognizes the witness.
  • David Cannon — The chair thanks the witness and opens questions.
  • David Cannon — Perry addresses Chairman Cannon in her response.
  • David Cannon — Ruled the vote without doubt, noted no roll call was requested, and adjourned the committee.
  • Lori Den Hartog — State Senator Lori Den Hartog explains that the IDLA-related language was included to address a specific enrollment issue and keep the bill aligned with the original intent of preventing the state from paying for students twice. She says the prohibition is meant to ensure that students who are already being paid for through another enrollment arrangement remain ineligible under this language unless the policy changes, and she emphasizes that this provision is only a narrow fix that does not resolve broader IDLA concerns.
  • Steve Berch — Senator Den Hartog is addressed as 'Senator,' but no specific member in the expected list is identified as speaking in this section.
  • Quinn Perry — Quinn Perry, deputy director of the Idaho School Boards Association, testifies in opposition to the bill’s extracurricular and athletic provisions. She argues the language would harm public schools by allowing students to receive the tax credit while still participating in extracurriculars or athletics, creating a form of double dipping and reducing ADA-related funding. She says districts may respond by charging high participation fees, which could burden both non-public students and others, and notes she does not have an estimate of how many students would be affected. She also distinguishes this provision from cleanup language elsewhere in the bill, saying the extracurricular language is a substantive policy change that authorizes parents receiving the credit to also use extracurricular opportunities.
  • Vito Barbieri — Representative Vito Barbieri questions the witness about whether there is any workaround that would allow athletics while still preserving the credit, and then follows up by asking how many students might be affected if such an approach were used.
  • Jeff Ehlers — Jeff Ehlers first questions whether non-public school students were able to participate in extracurricular activities before House Bill 93, whether they were previously ineligible for the tax credit, and whether the bill represents a policy change rather than a technical correction. He later speaks in favor of the motion, describing the bill as a set of technical corrections, distinguishing it from broader policy changes, and emphasizing the importance of the age clarification on page one for students ages 5 through 18.
  • John Shirts — Representative Shirts expressed support for the bill, thanking the sponsors for bringing it through committee and saying it fixes an issue for constituents. He said he was glad the legislature could correct the problem and help constituents, reflecting the original intent from last year.
  • John Gannon — Recorded as voting nay.
  • Jon Weber — Recorded as voting nay.
  • Jason Monks — Representative Monks responds that in his district parents and students pay for extracurricular activities.
  • Jason Monks — Representative Monks says families in his district pay the costs for extracurricular activities and gives examples of wrestling expenses.
  • Jason Monks — Representative Monks says parents pay substantial costs for activities like dance or cheer and that the language reflects prior intent.
  • Jason Monks — Representative Monks explains the intent was not to expand the bill and asks about House Bill 780.
  • Jason Monks — Representative Monks says he does not know about House Bill 780 and explains that drafters often reuse language.
  • Jason Monks — Perry says she tried to contact Representative Monks ahead of time.
  • Jason Monks — Representative Jason Monks of District 22 introduces himself as the presenter of House Bill 934, continuing his opening remarks and noting that he is presenting the bill with a co-sponsor.
  • Jason Monks — Representative Monks is asked whether there are questions for the sponsor and is the sponsor being addressed.