Senate Resolution No. 102, introduced by the Local Government and Taxation Committee, states that the Senate has reviewed and approved all temporary and pending rules of 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 Senate Local Government and Taxation Committee has completed its review of the rules adopted by the Idaho State Tax Commission, as required by the Administrative Procedure Act. These rules were submitted through the Office of the Administrative Rules Coordinator for legislative review during the 2025 session, and the committee's approval signifies compliance with the legislative process.