House Resolution No. 1, introduced by the Revenue and Taxation Committee, states that the House of Representatives of Idaho has reviewed and approved all temporary and pending rules adopted by the Idaho State Tax Commission. This review is in accordance with Section 67-5291 of the Idaho Code, which mandates that standing committees of the Legislature assess any relevant temporary or pending rules published in the Idaho Administrative Bulletin.

The resolution confirms that the House Revenue and Taxation Committee has completed its review of these rules, which were adopted under the Administrative Procedure Act and submitted for legislative review during the 2025 session. This approval signifies the committee's endorsement of the rules set forth by the Idaho State Tax Commission.