Bill > S1195

This bill provides a detailed appropriation for the Idaho State Tax Commission for fiscal year 2026, allocating a total of $1,789,600 across various funds and divisions. The appropriation breaks down funding for General Services, Audit Division, Compliance Division, Revenue Operations, and Property Tax, with the majority of funds coming from the General Fund and drawing from multiple additional funding sources like the Multistate Tax Compact Fund and Administration Services for Transportation Fund. The bill also authorizes seven (7.00) additional full-time equivalent positions, with legislative intent that two of these be limited-service positions focused on implementing the new parental choice tax credit program. Specifically, these two positions are intended to have a two-year service term and will be removed from the base appropriation in fiscal year 2028. To support the administration of the new parental choice tax credit, the bill reduces the available tax credit amount by $675,000. The bill declares an emergency and will go into effect on July 1, 2025, allowing the State Tax Commission to immediately begin implementing these new appropriations and staffing changes.

Budget and Finance, Justice

Finance Committee (S)

https://legislature.idaho.gov/sessioninfo/2025/legislation/S1195/