This bill appropriates additional funds 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 commission. Notably, the bill authorizes an increase of seven full-time equivalent positions to support the commission's operations, with a legislative intent that two of these positions be limited service roles for a maximum of two years.

Additionally, the bill outlines provisions for the administration of a new parental choice tax credit program, which will result in a reduction of $674,900 from the amount available for these tax credits. The appropriations are subject to specified conditions, limitations, and restrictions, and the bill declares an emergency, making it effective from July 1, 2025. The inclusion of new funding and positions aims to enhance the commission's capacity to manage tax credit administration effectively.