This bill appropriates additional funding to the State Tax Commission for fiscal year 2026, totaling $1,789,500, which includes allocations for personnel costs, operating expenditures, and capital outlay. The funding is sourced from various funds, including the General Fund and the Administration Services for Transportation Fund, with specific amounts designated for different divisions within the Tax Commission. Notably, the bill authorizes an increase of seven full-time equivalent positions, with the intent that two of these positions will be limited service roles for a maximum of two years to support 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 $674,900 to facilitate the administration of this tax credit. The appropriations are subject to specified conditions, limitations, and restrictions, and the bill declares an emergency, making it effective from July 1, 2025.