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JFAC approves Tax Commission staff and funding to implement parental choice tax credit from HB 93
Summary
The committee approved 7 new positions and roughly $1.376 million from the general fund (total $1.79M including dedicated funds) to staff and operate the parental choice tax credit enacted in House Bill 93; language designates two positions limited-service and describes funding mechanics.
The Joint Finance-Appropriations Committee approved funding and positions for the Idaho State Tax Commission to implement the parental choice tax credit established by House Bill 93. The committee added seven full-time positions and roughly $1,375,700 from the general fund (plus $413,900 from dedicated funds; total $1,789,600) to cover staffing, replacement items, certified-mail processing equipment and IT hardware.
Why it matters: House Bill 93 creates an ongoing parental choice tax credit that the Tax Commission must administer; members accepted a work-group compromise to fund administration from the $50,000,000 identified in the bill’s fiscal assumptions and added temporary limited-service positions to start implementation.
Key points recorded on the floor: - Motion (mover: Representative Cook) authorized: $16,000 for certified-mail processing equipment; 7 FTP (two of which are designated limited-service for up to two years in the adopted language); $550,000 ongoing personal costs for staff; $125,000 one-time operating costs; $341,500 for replacement items; and $757,100 for OITS hardware. The motion provided an additional $1,375,700 from the general fund and $413,900 from dedicated funds for the Tax Commission and added 7 FTP. The motion passed (Senate 8 aye, 1 nay, 1 absent excused; House 9 aye, 1 nay; total 17–2 with one absent excused). - Committee intent language (accepted by unanimous consent) identifies two of the new positions as limited-service for two years and clarifies that initial administrative costs should be taken from the $50,000,000 designated under the law’s fiscal accounting.
Analysts said the additional positions and operating costs reflect updated fiscal-note information provided after the bill moved through the House and Senate. Committee members who opposed the motion said the original fiscal note did not show the additional 7 FTP, and voiced concern about post-enactment cost changes; supporters said the additional staff are needed to implement a new program and that using the $50,000,000 pot is appropriate.
Ending: The motion carries a due-pass recommendation and includes language clarifying funding mechanics and two limited-service positions to allow the Tax Commission to staff program start-up while minimizing long-term general-fund exposure.
