COMMISSION ON HISPANIC AFFAIRS – Amends existing law to revise provisions regarding the Commission on Hispanic Affairs.

This bill amends Idaho state laws to update provisions related to the Commission on Hispanic Affairs, adjust tobacco taxes, and clarify income tax credit rules for charitable contributions. It establishes the nine-member Commission on Hispanic Affairs with appointments from legislative leaders and community members, sets a 5% tax on tobacco products with funds allocated to education safety, substance abuse prevention, and juvenile services, and defines eligible organizations for state income tax credits including the Commission on Hispanic Affairs. The legislation also specifies how tax credits are calculated for individuals and corporations and outlines requirements for educational institutions to qualify for certain charitable contribution credits.