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JFAC advances Parental Choice Tax Credit administration funding and approves Idaho State Tax Commission enhancements
Summary
The Joint Finance-Appropriations Committee approved funding and associated language to administer the new Parental Choice Tax Credit, adding staff and operating dollars to the Idaho State Tax Commission’s FY2026 budget and accepting statutory language tied to the program.
The Joint Finance-Appropriations Committee voted to advance enhancements to the Idaho State Tax Commission’s FY2026 budget to support administration of the Parental Choice Tax Credit and other agency needs. Committee members also accepted language establishing program mechanics related to the credit.
Representative Handy moved the package that included $1,375,600 from the general fund and $413,900 from dedicated funds, and the addition of seven full-time equivalent positions to support certified-mail processing, personnel costs for Parental Choice Tax Credit administration, and replacement/IT hardware. The motion was seconded and passed in committee; committee staff and members discussed differences between motions previously considered on separate days and clarified that line-item funding for the Parental Choice Tax Credit administration had been reduced by $100 from an earlier figure during committee consideration.
Why it matters: the committee adopted language on the record establishing the Parental Choice Tax Credit under cited code language in committee materials and detailing funding mechanics and program conditions. Mr. LaHose(t), the Legislative Services analyst, said the language references a new Parental Choice Tax Credit “Grama” established in what was cited in materials as "63 30 29 n of Idaho code" and sets funding and administrative limits in committee language shown on the screen.
Committee discussion focused on the number of staff needed to implement the new program and on reconciling motions across committee actions. Committee members clarified the staffing level moved forward: seven full-time positions tied to line-item personnel costs for the program. After a motion to accept language on the screen, members granted unanimous consent and the language was adopted for the committee’s recommendation.
The motion passed and will go forward with a due-pass recommendation. Committee materials and the analyst’s summary referenced that the fiscal note for House Bill 93 and committee language aim to align program costs with available appropriations; amounts in committee action reflect legislative adjustments taken during the session.
