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

This bill appropriates $1,789,500 in state funds to Idaho's State Tax Commission for fiscal year 2026, covering personnel, operating, and capital costs across its divisions. It authorizes seven additional staff positions (including two temporary roles for a parental choice tax credit program) and deducts $674,900 from existing tax credit funds to cover administration costs. The funding supports the Commission's operations, including audit, compliance, and property tax functions, while specifying that two new positions must be phased out by 2028. The bill directly affects the State Tax Commission's budget and Idaho taxpayers through the administration of the new parental choice tax credit program.