Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Tax Policy topic
No spam. Unsubscribe anytime.
JFAC approves funding and positions to implement parental choice tax credit from House Bill 93
Summary
The Joint Finance-Appropriations Committee approved funding and seven full-time positions for the State Tax Commission to administer the parental choice tax credit (House Bill 93), shifting administration costs into available program funding and adding intent language on limited-service positions and fund mechanics.
The Joint Finance-Appropriations Committee voted to fund the State Tax Commission’s administrative needs tied to the parental choice tax credit enacted in House Bill 93, approving seven full-time positions and related operating authority.
Christopher Lahoset, budget analyst with the Legislative Services Office, summarized the Tax Commission’s FY2026 requests and explained four enhancement items sent in the governor’s packet. The committee approved a motion that added 7 full-time equivalents and $1,375,700 from the general fund with an additional $413,900 from dedicated funds (total $1,789,600) to implement the tax-credit program; committee members and the motion maker clarified the administration costs would be drawn from the $50,000,000 available for the program’s fiscal note rather than expanding ongoing general-fund commitments.
Senator Cook moved the motion; Representative Miller seconded. The roll call produced a total of 17 ayes, 2 nays and 1 absent/excused across the two committees; the motion passed and will carry a due-pass recommendation.
How it will be implemented - Intent language adopted with the motion designates two of the new positions as limited-service appointments for two years to implement Idaho Code section 63-3029N (the parental choice tax credit). - The motion includes language identifying how the program’s administration funding will be drawn from the available $50,000,000 allocation tied to House Bill 93’s fiscal note; Legislative Services Office staff said the motion reflects later, agency-supplied fiscal details not available when the bill first passed.
Committee discussion Senator Ward Engelking said he would support the motion because the new program will require “a lot of staff time and a lot of work to even get it up and running.” Analysts and members noted the Tax Commission originally requested more staff (the commission had requested 10 positions but the motion reflects seven staff as recommended by the governor’s office and adjusted in the Senate fiscal process). Lahoset explained the motion reflects the updated fiscal estimate provided by the Tax Commission after the House fiscal note was prepared.
Next steps The committee’s recommendation will be forwarded with its due-pass report; the commission will proceed with hiring under the intent language and funding mechanics approved by the committee.
