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JFAC funds Tax Commission to implement parental choice tax credit created by House Bill 93
Summary
The committee approved funding and positions for the Idaho State Tax Commission to implement the parental choice tax credit (House Bill 93), including intent language specifying two limited‑service positions for two years and mechanics for program funding.
The Joint Finance-Appropriations Committee approved funding to allow the Idaho State Tax Commission to implement the parental choice tax credit established by House Bill 93 and added staff and operating resources the commission said are necessary to administer the program.
The motion before the committee provided $1,375,700 from the general fund and $413,900 from dedicated funds (total $1,789,600), and added seven full‑time equivalent positions to the commission — including two limited‑service positions to implement the new program. Committee members noted that the bill’s fiscal note changed during the legislative process and that the requested positions and costs were not part of the agency’s initial submission.
Why it matters: The parental choice tax credit creates a new program that will require application processing, verification and program administration. The Tax Commission’s requested positions and operating resources are intended to implement the credit and to scale administration to the program’s expected claims.
What the appropriation covers
- Staffing: Seven full‑time equivalent positions, with intent language identifying two positions as limited service (two‑year duration) to support initial implementation. - Operating expenses: One‑time and ongoing operating costs to support application processing and program operations; the motion included amounts for replacement items and OITS hardware as presented by analysts.
Committee discussion and context
Members said the fiscal note for House Bill 93 evolved after it passed and that the commission had updated its estimate of the administrative cost. Several committee members signaled concern about changes to fiscal notes after passage but supported providing the resources needed to implement an enacted statute.
Vote
The motion passed on roll call with the Senate voting 8 aye, 1 nay and 1 absent/excused and the House 9 aye, 1 nay, for a combined total reported in the transcript of 17 ayes, 2 nays and 1 absent/excused.
Proper names and authorities
- Idaho State Tax Commission (agency). - The motion referenced Idaho Code section applicable to the new parental choice tax credit (motion text cited 63‑30‑29N as the statutory provision establishing the new credit).
Next steps
The Tax Commission will use the approved staff and operating money to establish application processes and program administration. Two positions were designated limited service for two years to allow the commission to implement and then evaluate ongoing staffing needs.
Ending
By approving the funds and positions, the committee provided the Tax Commission resources it said are necessary to start administering the parental choice tax credit; program mechanics and appropriations were detailed in intent language adopted with the motion.
