ID S1195

Appropriates $1,789,600 in additional funding to the Idaho State Tax Commission for fiscal year 2026 (July 1, 2025 through June 30, 2026), covering personnel costs ($550,000), operating expenditures ($764,500), and capital outlay ($475,100)

Authorizes 7 additional full-time equivalent positions, with 2 designated as limited-service positions with a maximum two-year term to support implementation of the new parental choice tax credit program

Reduces the amount available for Idaho parental choice tax credits under Section 63-3029N by $675,000 to fund administration of the tax credit program

Distributes funding across five divisions: General Services ($1,363,300), Audit Division ($142,200), Compliance Division ($112,600), Revenue Operations ($90,000), and Property Tax ($81,500)

Declares an emergency and takes effect July 1, 2025