Associated Taxpayers of Idaho | 74th Annual Conference

74 th Annual Associated Taxpayers of Idaho Conference

Dec. 2, 2020 Boise Centre West

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Welcome to our 74 th annual conference. We would like to thank the ATI leadership and membership for their support. The respect of the organization has been built by a vastly distinguished group of leaders who created the trusted organization we are today. The Associated Taxpayers of Idaho thanks you for joining us for today’s conference. Since 1946, we have been an independent, nonpartisan, not-for-profit organization working on behalf of Idaho’s taxpayers. Val Nielsen, J.R. Simplot Company, Chairman Jayson Ronk, Blue Shield of Idaho, Vice-Chairman Miguel Legarreta, President

Thank you to our event sponsor

Save the date! 2021 ATI Conference Dec. 1, 2021

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8:30 am

Program Begins Miguel Legarreta, President, ATI State of the Federal Budget Marc Goldwein, Senior VP, Committee for a Responsible Federal Budget The State Budget and COVID-19 Relief Fund Alex Adams, Director, Idaho Division of Financial Management

10:00 am


10:15 am

Federal CARES Act Panel Including State Responses Jared Walczak, VP of State Projects, The Tax Foundation Nikki Dobay, State and Local Tax Partner, Eversheds Sutherland Mark Wynn, VP of Tax, Lamb Weston

12:00 PM KEYNOTE Governor Brad Little

1:00 pm

Legislative Interim Committee on Property Tax Senator and Committee Co-Chair Jim Rice Representative and Committee Co-Chair Jim Addis, Rick Smith, Hawley Troxell Transportation Funding Panel Senator Chuck Winder, Wayne Hammon, President, Idaho Associated General Contractors Vanessa Crossgrove Fry, Assistant Research Professor, School of Public Service, Boise State University Adjourn

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Program Begins 8:30 a.m.

Miguel Legarreta President, Associated Taxpayers of Idaho

Mr. Legarreta serves as President of the Associated Taxpayers of Idaho (ATI). Founded in 1946, the ATI is a nonpartisan, not-for- profit organization to work on behalf of Idaho’s taxpayers. Today, the ATI remains the only statewide association encouraging effective and responsible government through research and public education. Prior to his role at the Associated Taxpayers of Idaho, he was the Director of Public Policy for the Boise Regional REALTORS® and Government Affairs Director for the Building Contractors Association of S.W. Idaho. In those

roles, he advocated on numerous issues promoting housing and home ownership. Mr. Legarreta began his career in public policy working for Idaho Governor Dirk Kempthorne as Executive Assistant and Scheduler where he coordinated staff, issues, and activities throughout Idaho. Mr. Legarreta holds a Bachelor of Arts degree in business administration/finance from the College of Idaho.

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State of the Federal Budget 8:30 a.m.

Marc Goldwein Senior Vice President and Senior Policy Director

Marc Goldwein is the Senior Vice President and Senior Policy Director for the Committee for a Responsible Federal Budget, where he guides and conducts research on a wide array of topics related to fiscal policy and the federal budget. He is frequently quoted in a number of major media outlets and works regularly with Members of Congress and their staffs on budget-related issues. In 2010, Marc served as Associate Director of the National Commission on Fiscal Responsibility and Reform (The

Fiscal Commission), and in 2011, he was a senior budget analyst on the Joint Select Committee on Deficit Reduction (The Super Committee). He has also conducted research for the Government Accountability Office, the World Bank, the Historian's Office at the Social Security Administration, and the Institute of Governmental Studies at UC Berkeley. In addition to his work at the Committee, Marc teaches economics at the University of California DC and at Johns Hopkins University, where he was the 2013 recipient of Excellence in Teaching Award. In 2011, Marc was featured in the Forbes "30 Under 30" list for Law & Policy. Contact him at and find him on Twitter at @MarcGoldwein.

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The State Budget and COVID-19 Relief Fund 8:30 a.m. Alex Adams Director, Idaho Division of Financial Management

Governor Brad Little appointed Alex Adams as the Budget and Regulatory Chief of the Idaho Division of Financial Management in late 2018. Adams has been executive director of the Idaho State Board of Pharmacy since 2015. Prior to this, he served as vice president of pharmacy programs at the National Association of Chain Drug Stores, a trade association that represents 40,000 pharmacies in the United States. He holds a bachelor’s degree and doctorate degree from the University of Toledo. He received his master’s degree in public health from Johns Hopkins University.

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Federal CARES Act Panel

Jared Walczak VP of State Projects, The Tax Foundation

Jared is Vice President of State Projects with the Center for State Tax Policy at the Tax Foundation. He is the lead researcher on the annual State Business Tax Climate Index and Location Matters, and previously authored or coauthored tax reform books on Iowa, Kansas, Louisiana, Nevada, Pennsylvania, and South Carolina. Jared’s work has been cited by The New York Times, The Wall Street Journal, The Washington Post, Los Angeles Times, Politico, AP, and many other prominent national and state outlets.

He previously served as legislative director to a member of the Senate of Virginia and as policy director for a statewide campaign, and consulted on research and policy development for a number of candidates and elected officials. Jared grew up in rural Western Pennsylvania and attended Grove City College, where he studied political science. In his free time, Jared enjoys hiking and has a goal of visiting all 62 national parks.

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Nikki Dobay Partner, Eversheds Southerland Federal CARES Act Panel

Nikki Dobay is a nationally known state tax lawyer with significant experience and understanding of state tax policy. Nikki regularly consults clients on sophisticated multistate tax issues as well as the consequences and planning opportunities related to corporate M&A transactions. She represents clients in all stages of state and local tax controversy – from audits to appellate litigation – involving income and franchise taxes, sales and use taxes, property taxes, and constitutional issues.

Prior to joining Eversheds Sutherland, Nikki spent five years as Senior Tax Counsel of the Council On State Taxation (COST). During her time with COST, Nikki worked with their membership of nearly 550 multistate corporations, where she advocated for COST’s mission: to preserve and promote equitable and nondiscriminatory state taxation of multi-jurisdictional entities. Nikki has worked on legislative, administrative and judicial advocacy efforts covering an array of state and local tax policy issues. Focusing on the Western states, she has testified before countless state legislatures and taxing agencies and has worked closely with policy makers on the significant state tax issues in those states, including the recently enacted Oregon Corporate Activity Tax. She regularly engages with statewide business and taxpayer associations, departments of revenue, as well as national tax administrator organizations, including the Multistate Tax Commission (MTC), the Federation of Tax Administrators (FTA), and the National Conference of State Legislatures (NCSL), on key SALT issues impacting multi-jurisdictional taxpayers.

Mark Wynn VP of Tax, Lamb Weston

Mark Wynn is the Vice President of Tax at Lamb Weston, which is headquartered in Eagle, Idaho. Mark had held tax leadership positions at two other publicly traded companies in Idaho and Ohio and spent eight years at Deloitte in Columbus, Ohio. He has a combination of over 22 years total tax experience. Mark got his B.S. in Accounting and Master of Accounting in tax from Brigham Young University. He is also a licensed CPA in Idaho and is married with four children.

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Keynote 12:00 p.m.

Brad Little Governor, State of Idaho

The people of Idaho elected Brad Little as the state’s 33rd Governor in November 2018. He became Governor on Jan. 7, 2019. Brad is an Emmett native who was raised on his family’s sheep and cattle ranching operation. He graduated from the University of Idaho in 1977 with a Bachelor of Science in Agribusiness and has worked in the ranching industry for his entire professional life. In 1978, Brad had good fortune and married Teresa Soulen of Weiser. Teresa and Brad are the proud parents of two sons who have wonderful wives — Adam and Angela and David and Kelsey. They have five beautiful grandchildren. Brad has a heart for public service. He first served in public office in 2001 when he was selected to

fill a Senate vacancy. He was then elected to four consecutive terms to the Idaho Senate. During his service as a Senator, Brad was elected by his Republican peers during his first full term to serve in party leadership as Majority Caucus Chair. He then served as Idaho’s 37th Lt. Governor starting on Jan. 6, 2009. Brad is committed to making decisions through one lens: the lens of ensuring Idaho’s children and grandchildren have the best opportunities to stay in Idaho and for the ones who have left to return. Brad has advocated his whole life for limited government. He works to ensure the lightest possible hand of government in the lives of Idaho’s citizens, and he seeks to build the public’s confidence in State government.

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Recognition of ATI Leadership and History

ATI Past Chairmen & Presidents Chairmen of the Board

2018-2019 2016-2018 2014-2015 2012-2013 2010-2011 2008-2009 2006-2007 2004-2005 2002-2003 2000-2001 1998-1999 1996-1997

Christine Nims Edward Lodge

1987-1988 1985-1986 1983-1984 1981-1982 1978-1979 1975-1977 1973-1974 1968-1972 1980 1966-1967 1964-1965 1962-1963 1959-1961 1953-1958 1951-1952 1946-1950

C.E. "Gene" Hill

Ted Ellis

Jim Smith

Robert Klumpp Rex Dorman Thomas Bourke James Oakes Fred Humphreys Robert Bolinder Ralph Comstock Raymond Strawn W.L. Hendrix Truman Joiner A.C. Garber Presley Horne David Little John Dahl

Gene Marchioro Mike Reynoldson Brady Penatopoulos

John Currin Tom Ryder Steve Keen Roger Kunz Sue Burwell Rick Navarro


Gerald Van Buren Dean Buffington William Glynn Charlie Clark Eugene Thomas



1991-1992 1989-1990

Past Presidents Max Yost Russell Westerberg Andrew Anderson Randall Nelson Benjamin Davenport

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Legislative Interim Committee on Property Tax 1:00 p.m.

Rick Smith Partner, Hawley Troxell

Richard Smith practices primarily in the areas of business, commercial and tax litigation, estate planning, and general business representation.

He has been involved as trial counsel for various corporate and utility clients in tax cases litigated in federal and state courts or tax appeal boards in various tax-related cases before the IRS and in Idaho, California, Colorado, Arizona, Oregon, Nevada, NewMexico, Washington, Utah, Wyoming, Montana, Minnesota, Missouri, Iowa, and Illinois. He represents companies such as railroads, utilities, telecommunications companies, and companies in the lumber products and semiconductor industries. Some of these matters involved short multiple-day hearings, whereas others lasted weeks, the longest consuming 47 trial days. He has also handled cases involving a wide variety of business and commercial litigation at the federal, state, administrative, and ADR level, including insurance company regulation, securities law, antitrust, contract and real estate litigation, and general business and corporate disputes. In addition, as chair of the tax practice group, Mr. Smith is engaged in a broad tax and estate planning practice, assisting clients in structuring transactions and business relationships, in dealing with tax issues that arise in the course of business, and in preparation of wills, trusts, and other estate planning documents.

Senator Jim Rice s enator and Committee Co-Chair

Jim Rice graduated from Melba High School, attended Brigham Young University, and earned his JD from William Howard Taft University. Senator Rice has been serving District 10 since 2012.

Idaho Governor Butch Otter appointed Jim Rice on March 1, 2012. Senator Rice was elected in November 2012. He has since been reelected in 2014, 2016, and 2018. Senator Rice is the chairman of the Local Government and Taxation Committee, and also sits on the Transportation Committee

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Legislative Interim Committee on Property Tax 1:00 p.m.

Representative Jim Addis Representative and Committee Co-Chair

Rep Jim Addis is State Representative in District 4, Seat A. After earning two degrees from Washington State University in business and economics, Representative Addis eventually joined the family business overseeing Tom Addis Dodge and Lake City

Ford Lincoln and supported the industry as president of the Idaho Automobile Dealers Association for two terms and served on the board of Concerned Businesses of North Idaho. Additionally, he serves on several boards, including The EXCEL Foundation, the Boys and Girls Club of North Idaho, Coeur d’Alene Rotary, Coeur d’Alene Backpack Program, the Kootenai Humane Society Capital Campaign, and St. Vincent de Paul. Representative Addis won reelection and is currently serving his second term. He sits on the Revenue & Taxation, Resources & Environment, and Transportation & Defense Committees.

Transportation Funding Panel 2:00 p.m.

Senator Chuck Winder Senate Majority Leader

Senator Chuck Winder was first elected to the Idaho State Senate in 2008. In 2010 he was reelected to represent District 14 and elected by his colleagues to serve as Senate Assistant Majority Leader. He served in that role until January 2018, when he was elected

Idaho’s Senate Majority Leader. Since the 2012 redistricting, Senator Winder has represented legislative District 20. He is currently a member of the Senate Education, Transportation, and State Affairs committees. Prior to serving in the legislature, Senator Winder attended the College of Idaho, where he was elected president of the student body. Following college, he served as a Naval Aviator and flight instructor in the United States Navy. He is a lifetime member of the United States Navy League.

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Transportation Funding Panel 2:00 p.m.

Wayne Hammon, a sixth generation Idaho native, joined the Idaho AGC in September 2012 and serves as the organization’s Chief Executive Officer. Prior to his work at the Idaho AGC, Wayne spent over five years as Wayne Hammon President, Idaho Associated General Contractors

a top advisor to Idaho Governor C.L. “Butch” Otter as the Administrator of the Idaho Division of Financial Management (DFM), the state’s budget and management office. Prior to his state service, Wayne served over six years as the Idaho State Executive Director for the U.S. Department of Agriculture’s Farm Service Agency; two years as the Director of Government Relations for the National Association of Wheat Growers; and four years on the Washington, D.C., staffs of U.S. Senator Orrin G. Hatch (R-Utah) and U.S. Senator Larry E. Craig (R-Idaho). Wayne grew up on a small family farm in Bingham County. He received a BA and MA in public policy from Brigham Young University and is an honorary associate alumnus of the University of Idaho.

Vanessa is Interim Director and Assistant Research Professor at the Idaho Policy Institute (IPI) at Boise State University. She also serves as Adjunct Faculty Member at Presidio Graduate School in San Francisco. Vanessa Crossgrove Fry Assistant Research Professor, School of Public Service, Boise State University

Vanessa has focused both her work and education on utilizing multi-sector, evidenced- based solutions to address persistent social, environmental, and economic issues. At IPI Vanessa has led projects focusing on a number of issues including education, workforce development, housing and homelessness. She has also served as the lead researcher on multiple projects addressing Idaho’s transportation infrastructure. Vanessa holds a BA in Biology and Fine Art from Wittenberg University, an MBA from Presidio Graduate School, and a PhD in Public Policy and Administration from Boise State University.

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2020 Associated Taxpayers of Idaho Officers And Board of Directors

Christian Anderson Zions Bank Boise Pat Armstrong Idaho Materials & Construction Nampa Brian Berrett Idaho Central Credit Union Pocatello Mark Chiles Intermountain Gas, Co. Boise Brian Cook Wells Fargo Bank Boise Jason Coronado Deloitte Tax, LLP Boise Benjamin Davenport Idaho Mining Association Boise

Ben Goode ITAFOS Soda Springs

Teresa Molitor Avista Corporation Boise Val Nielsen J.R. Simplot Company Boise Christine Nims* Agri Beef Company Boise Steven Liechty PacifiCorp/Rocky Mtn Power Rexburg Jennifer Bennett Winco Foods, Inc. Boise Jayson Ronk Regence BlueShield of Idaho Boise Jennifer Smith Clearwater Paper Corporation Spokane

Shannon Torgeson Bayer Soda Springs Rick Smith Hawley Troxell Boise StephenThomas Hawley Troxell Boise Max Pond Idaho Association of REALTORS, Boise Mark Wynn Lamb Weston, Eagle Carrie Cook Albertsons Companies Inc, Boise Wyane Millward Idaho Housing & Finance Association, Boise

Shane Hamby PotlatchDeltic Spokane Aaron Hunt Union Pacific Railroad Salt Lake City Charley Jones Stinker Stations Boise Thomas Knutson Melaleuca, Inc. Idaho Falls Edward Lodge CenturyLink Boise Gene Marchioro Idaho Power Company Boise H. James Magnuson H.F. Magnuson Co. Coeur d’Alene

Thank You to the 2020 Conference Planning Committee Val Nielson, Chair

Christian Anderson Martin Bilbao Benjamin Davenport

John Eaton Russ Hendricks Jason Kreizenbeck

Edward Lodge Christine Nims Jayson Ronk

Jennifer Visser Max Pond

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