Idaho 2026 Regular Session

Agenda Mar 25th, 2026

Senate Local Government and Taxation Committee

Key Moments

  • Doug Ricks — Referred to as the chair sitting behind the speaker.
  • Doug Ricks — The chair opens the segment by concluding a motion and introducing Representative Cannon and House Bill 926. During the ensuing discussion and question-and-answer exchange, the chair is repeatedly addressed as Mr. Chairman/Mr. Chair while participants thank him, ask for examples, request permission for a witness to come forward, and seek a follow-up question, all within the same committee discussion.
  • C. Grow — C. Grow asked for an overview of the bill and whether its changes would affect existing projects, including whether it would remove the $400 million cap for future projects and how that might impact current projects.
  • C. Grow — Senator Groh and then Senator Grant/Grove continue a single line of questioning about how a newly created CID is financed and how the bond obligation is allocated as homes are sold and occupied. The discussion focuses on what happens when only a few residents are initially paying into the CID, whether the total obligation is predetermined based on the number of homes, and whether homeowners ultimately bear the debt as lots are sold. The chair then asks if there are any further questions and indicates Representative Cannon will be brought back up to close.
  • C. Grow — Senator Grow seconded the motion to send House Bill 934 to the floor with a due pass recommendation.
  • Lori Hartog — Lori Hartog responded to questions and clarified her position on the issue, explaining the difficulty of changing the existing sales tax incentive without unfairly impacting current users. She then reassured colleagues that there was no hidden agenda or nefarious intent in the 14th order, with a light aside about someone keeping an eye on the proceedings as the discussion moved toward the vote.
  • Lori Hartog — Explained that the provision is intended to prevent paying for students twice and that the state does not pay for sports at the state level.
  • Lori Hartog — Continued discussing the sports participation rules and the research provided by Logan Maron.
  • Lori Hartog — Responded that school districts generally charge participation fees to cover coaches, referees, travel, and related costs.
  • Lori Hartog — Clarified that sports fees and sports participation are not eligible expenses for the tax credit.
  • Lori Hartog — Explained that existing code already makes a student ineligible for the tax credit if enrolled part-time or full-time at any time during a semester.
  • Lori Hartog — Confirmed the existing code prevents paying for a student twice when a student changes schools midsemester.
  • Lori Hartog — Explained that students enrolled part-time or full-time at any time during a semester are already ineligible for the tax credit.
  • Lori Hartog — Seconded the motion to approve the March 10, 2026 minutes.
  • Lori Hartog — Moved to approve the March 12, 2026 minutes.
  • Lori Hartog — Moved to approve the March 12, 2026 minutes and was later referenced again for the March 17 minutes.
  • Lori Hartog — The chair restated the motion as being by Senator Den Hartog for the March 17 minutes.
  • Lori Hartog — The chair restated the March 17 minutes motion as being by Senator Den Hartog.
  • Lori Hartog — Commented on marriage ceremonies performed by the governor and lieutenant governor and congratulated Grace Louder.
  • Ben Adams — Senator Adams first moved to send House Bill 897 to the 14th order for possible amendment, and the motion was attributed to him. Later in the same discussion, he questioned the bill’s background and current law, asking how the CID tool has been used since its adoption in 2008 and what the intent and justification are for expanding it.
  • Ben Adams — Senator Adams is identified as seconding the motion on House Bill 926.
  • Ben Adams — Seconded the motion to approve the March 12, 2026 minutes and the March 17, 2026 minutes.
  • Ben Adams — Seconded the March 17 minutes motion.
  • Ben Adams — Commented that Grace Louder had grown in confidence and communication.
  • Ben Adams — His earlier praise of Grace was referenced by Senator Bernt.
  • Ben Adams — The speaker references the committee's appreciation and encouragement to the page; no direct attribution is explicit in this excerpt, but it continues the committee's farewell remarks.
  • Kelly Anthon — Identified as the second on the motion.
  • Kelly Anthon — Senator Anthon makes the motion to send House Bill 926 to the floor with a due pass recommendation, and this motion is reiterated as being made by Senator Anthon.
  • Kelly Anthon — Made the motion to send House Bill 934 to the floor with a due pass recommendation.
  • Kelly Anthon — Identified as the motion maker; transcript also misstates the name as Anthony.
  • Kelly Anthon — Made the motion to send House Bill 934 to the floor with a due pass recommendation.
  • Kelly Anthon — Motion referenced again as the motion to send House Bill 934 to the floor with a due pass recommendation.
  • Kelly Anthon — Moved to approve the March 10, 2026 minutes.
  • Kelly Anthon — The chair restated the motion as being made by Senator Anthon.
  • Kelly Anthon — Motion to approve the March 10, 2026 minutes was attributed to him.
  • Alison Rabe — No direct speech in this section, but the committee context continues with the chair and members present.
  • Alison Rabe — Stated she would vote to send the bill to the floor but noted concerns from constituents.
  • Alison Rabe — Seconded the motion to approve the March 18 minutes.
  • Mr. Turnington — Identified as someone present who could answer questions about CID use.
  • Scott Turlington — Scott Turlington, president and CEO of Tamarack Resort, explained that Tamarack is a large development outside city limits that lacks city consent and inclusion in a comprehensive plan, making it a strong example of why the bill is needed. He described how Tamarack would form a CID to fund infrastructure in undeveloped areas, with the county acting as the board, and said CID revenues could be used for road and other off-site improvements in Valley County to support future phases of development.
  • Mr. Turlington — Mr. Turlington explained that CIDs are typically created before anyone lives in the development, with the developer initially owning and carrying the costs. He clarified that each lot or home bears a proportional share of the bond obligations, and once property is sold, that responsibility transfers to the owner. He also described how development sequencing depends on entitlements and phases, with each phase having its own CID and associated bonds, potentially extending up to 30 years.
  • Treg Bernt — The discussion centers on Senator Bernt agreeing to sponsor the bill. The speaker confirms that Bernt has agreed to have his name on the bill, with the caveat that he may delegate sponsorship to someone else if needed.
  • Treg Bernt — Moved to approve the March 11, 2026 minutes.
  • Treg Bernt — The chair restated the March 11 minutes motion as being made by Senator Bernt.
  • Treg Bernt — Introduced the March 18, 2026 minutes and noted it was his birthday.
  • Treg Bernt — Joked that March 18 was his birthday and moved to approve the minutes.
  • Treg Bernt — The chair restated that the March 18 minutes were approved on Senator Bernt's birthday.
  • Treg Bernt — The motion to approve the March 18 minutes was noted as being on his birthday.
  • Treg Bernt — A joking remark was made about guessing his age.
  • Treg Bernt — Thanked Grace Louder and praised her work ethic.