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 sources include the General Fund, Multistate Tax Compact Fund, Administration and Accounting Fund, and others. Notably, the bill authorizes an increase of seven full-time equivalent positions to support the implementation of a new parental choice tax credit program, with the intent that two of these positions will be limited service roles lasting no longer than two years.

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 the tax credit. The appropriations are subject to specific conditions, limitations, and restrictions outlined in the act. An emergency clause is included, allowing the act to take effect on July 1, 2025.