Legislative analyst tells JFAC parental choice tax credit cuts revenues by $50 million; tax commission costs remain under discussion

Keith Bybee, division manager for budget and policy analysis with the Legislative Services Office, briefed the Joint Finance‑Appropriations Committee on the general fund daily update Tuesday, saying House Bill 93 — the parental choice tax credit — reduces projected revenues by $50,000,000 and includes fiscal‑note costs for the Idaho State Tax Commission.

Bybee told the committee the tax credit appears in the legislative column as a $50,000,000 reduction and that the fiscal note for HB 93 includes additional resources to cover Tax Commission operational needs; one line item noted on the update was an incremental $125,000 for the Tax Commission that Bybee said reflects part of that fiscal‑note adjustment. He said the fiscal note is being adjusted and that the daily update will be refined in coming days.

Bybee also noted the legislature’s aggregate recommendations would put appropriations about $141,000,000 over the fiscal year 2025 budget at that point in the process, describing a 2.7% year‑over‑year increase overall and identifying compensation and health insurance costs as the primary drivers.

Bybee said he will continue to remove bills from the tracking sheet that have not advanced since January and will refine the green sheet as bills move or stall. He flagged House Bill 322 (judicial branch salary-related language) as a bill to watch because it appeared to have cross‑chamber sponsorship and an allocation showing in the updated materials.

Committee members asked whether the $125,000 on the sheet was part of the Tax Commission needs; Bybee confirmed it was and said he expected the agency’s fiscal note to be amended to reflect the full request. The briefing is advisory; any appropriation or trailer‑bill adjustments will require committee action and formal budget language.