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JFAC approves funding, positions to implement parental choice tax credit established in House Bill 93
Summary
The committee approved funding and intent language to support administration of the parental choice tax credit created by House Bill 93, including two limited‑service positions and funding mechanics that identify $50 million in program money as the source for administrative costs.
The Joint Finance‑Appropriations Committee approved funding and intent language on Wednesday to support the Idaho State Tax Commission's administration of the parental choice tax credit established in House Bill 93.
The commission requested enhancements for certified‑mail processing equipment, vehicle replacements, ITS hardware and positions to administer the program. The committee approved a motion that added seven full‑time equivalents and roughly $1.375 million in FY2026 budget authority, with $550,000 of ongoing personal services intended for personnel to administer the parental choice tax credit.
Why it matters: House Bill 93 established a new tax credit. The Tax Commission said the program will require additional staffing and one‑time costs to implement and administer the credit. Committee language identifies two of the new positions as limited‑service for two years and sets out mechanics for funding the administrative costs from the $50 million identified in law for the program.
Details and procedure
- The commission’s analyst, Christopher Lahoset, told the committee the agency’s request reflected adjustments and that the requested administrative positions had not been included in earlier fiscal notes because HB 93’s final provisions changed between House and Senate action.
- The committee motion allocated $1,375,700 from the general fund and $413,900 from dedicated funds (total $1,789,600) and added seven full‑time equivalent positions. Committee discussion and the motion noted that the administrative funding would come from the $50,000,000 established in law for the parental choice credit rather than an additional general fund draw.
- Language accompanying the motion designates two of the new positions as limited‑service for two years to help implement the program and includes conditions and limitations and funding mechanics for program administration.
Votes
The motion carried on roll call with the committee recording an affirmative majority across both panels (17 ayes, 2 nays, 1 absent/excused). Representative Cook requested unanimous consent to accept the language as shown on the screen; no objection was recorded.
Speakers quoted
Janet Lahoset (Christopher Lahoset in transcript), the budget analyst, said the additional personnel and equipment requests reflected changes after the bill passed and noted the fiscal impact and that the requests net to zero on some tables. (Analyst language: "it netted to 0").
Ending note
The committee’s action provides the tax commission with staff and funding mechanics to start administering the parental choice tax credit. Committee members said the staffing is appropriate given the program’s operational demands and that the appropriation uses funds identified by law where possible.
