ID S1234

Requires the Idaho State Tax Commission to obtain criminal background checks for all employees, applicants, contractors, and subcontractors who will have access to federal tax information.

Mandates submission of fingerprints and required fees to the Idaho State Police Bureau of Criminal Identification for criminal records checks of state and national databases using forms prescribed by Idaho State Police.

Authorizes the Tax Commission's human resources office to receive criminal history information from Idaho State Police and the Federal Bureau of Investigation for evaluating applicant fitness, with further dissemination prohibited by state and federal law.

Requires the human resources office to review criminal background information and determine if applicants or employees have disqualifying criminal or relevant records, with applicants provided opportunity for formal review of denials.

Specifies that criminal background clearance is not the sole determination of employment suitability and requires the Tax Commission to promulgate necessary rules to implement the requirements.