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JFAC advances language and funding mechanics for new Parental Choice Tax Credit; committee reduces administrative line by $100
Summary
The Joint Finance‑Appropriations Committee approved motion language establishing the new Parental Choice Tax Credit in Idaho Code and recommended funding and staffing to administer the program, while trimming an administrative line item by $100 in committee discussion.
The Joint Finance‑Appropriations Committee advanced legislative language and funding mechanics to implement a new Parental Choice Tax Credit, including staffing and operating funds to administer the program.
Christopher LaHoset and Kellen McGurkin (Legislative Services analysts) walked committee members through the language package that establishes the new tax credit in Idaho Code at section 63‑30‑29(n) and defines funding mechanics and conditions. LaHoset said the fiscal note and accompanying language reduce an administrative line by $100 at one point in committee deliberations, and committee members later accepted the language by unanimous consent.
Representative Handy moved the appropriations motion for the Idaho State Tax Commission’s FY2026 request to provide funding and 7 full‑time equivalent positions to administer related parental choice staff functions, with Representative Woodward seconding. Committee discussion focused on the number of full‑time positions required to implement House Bill 93 and a line‑by‑line reconciliation with the version that previously failed in the senate. Senator Woodward and Representative Pesky clarified that the principal difference between motions involved the number of positions and a modest $100 reduction to one personnel line.
The committee accepted the language displayed on screen by unanimous consent and forwarded the funding and statutory language with a due‑pass recommendation to the full legislature.
Why it matters: the motion puts statutory language and administrative funding in place so that, if the credit is enacted, the Tax Commission will have a mechanism and appropriation to administer the program. Committee members debated the appropriate staffing level for program rollout.
Quotation: Christopher LaHoset, Legislative Services, summarized the statutory reference: “New Parental Choice Tax Credit language is established in 63‑30‑29(n) of Idaho Code.”
Next steps: language and the appropriation will appear with the committee’s due‑pass recommendation for floor consideration by both chambers.
