APPROPRIATIONS – STATE TAX COMMISSION – Relates to the appropriation to the State Tax Commission for fiscal year 2026.

This bill appropriates $1,789,600 to Idaho's State Tax Commission for fiscal year 2026 (July 2025-June 2026), funding operations across departments like General Services, Audit, and Compliance. It authorizes seven additional full-time staff positions (including two temporary roles for a new parental choice tax credit program) and reduces available tax credit funds by $675,000 to cover administration costs. The bill explicitly ties the new positions to implementing Idaho Code Section 63-3029N (parental choice tax credits) and requires budget adjustments for those temporary roles by 2028. It declares an emergency to take effect July 1, 2025.