ID S1219

Appropriates $1,789,500 in additional funding to the Idaho State Tax Commission for fiscal year 2026 (July 1, 2025 through June 30, 2026), including $549,900 for personnel costs, $764,500 for operating expenditures, and $475,100 for capital outlay

Authorizes 7 additional full-time equivalent positions for the Tax Commission, with 2 of those designated as limited service positions with a maximum two-year term

Two limited service positions will support implementation of the new parental choice tax credit program under Section 63-3029N, Idaho Code

Reduces the amount available for Idaho parental choice tax credits by $674,900 to fund administration of the tax credit program

Declares an emergency and takes effect July 1, 2025