Senate Resolution No. 102, introduced by the Local Government and Taxation Committee, confirms that the Senate has reviewed and approved all temporary and pending rules established 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 states that the Senate Local Government 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. The approval signifies the Senate's endorsement of the Tax Commission's regulatory actions, ensuring that they align with legislative oversight and procedural requirements.