Senate Resolution No. 116, introduced by the Judiciary and Rules Committee, states that the Senate has reviewed and approved all pending rules of 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 temporary or pending rules relevant to their jurisdiction that have been published in the Idaho Administrative Bulletin.

The resolution confirms that the Senate Local Government and Taxation Committee has completed its review of the rules adopted by the Idaho State Tax Commission. These rules were submitted through the Office of the Administrative Rules Coordinator for legislative review during the 2026 session, and the Senate has officially approved them as part of its proceedings.