ID H0390

Excludes emergency rental assistance funds from taxable income when provided directly to eligible households for payments to landlords or utility providers, while requiring other emergency rental assistance to be added back to taxable income.

Modifies State Tax Commission structure by clarifying that individual commissioners manage policy and oversight of specific taxes, while the chairman handles day-to-day administrative functions and can have decisions reviewed by majority vote of the commission.

Establishes legislative intent that the State Tax Commission operates under majority control of its members, with commissioners responsible for ensuring fair and consistent application of tax law while allowing the chairman to manage administrative duties independently.

Section 1 applies retroactively to January 1, 2021, while Sections 2 and 3 take effect upon passage and approval, with an emergency declaration included for immediate implementation.