This bill appropriates additional funds to the State Tax Commission for the fiscal year 2026, totaling $1,789,600, which includes allocations for personnel costs, operating expenditures, and capital outlay. The funding is sourced from various funds, including the General Fund and the Multistate Tax Compact Fund, among others. Notably, the bill authorizes an increase of seven full-time equivalent positions to support the commission's operations, with specific intent for two of these positions to be limited service roles lasting no longer than two years. These positions are intended to assist in the implementation of a new parental choice tax credit program.

Additionally, the bill stipulates that the amount available for Idaho parental choice tax credits will be reduced by $675,000 to facilitate the administration of this tax credit program. The appropriations are subject to certain conditions, limitations, and restrictions as outlined in the bill. An emergency clause is included, allowing the act to take effect on July 1, 2025.