Relates to the appropriation to the State Tax Commission for fiscal years 2026 and 2027.

LEGISLATURE OF THE STATE OF IDAHO
Sixty-eighth Legislature Second Regular Session - 2026
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 871
BY APPROPRIATIONS COMMITTEE
AN ACT	1
RELATING TO FUNDING FOR THE STATE TAX COMMISSION; APPROPRIATING ADDITIONAL	2
MONEYS TO THE STATE TAX COMMISSION FOR FISCAL YEAR 2027; DIRECTING THE	3
USE OF APPROPRIATIONS; PROVIDING CONDITIONS, LIMITATIONS, AND RESTRIC-	4
TIONS; APPROPRIATING ADDITIONAL MONEYS TO THE STATE TAX COMMISSION FOR	5
FISCAL YEAR 2026; AND DECLARING AN EMERGENCY AND PROVIDING EFFECTIVE	6
DATES.	7
Be It Enacted by the Legislature of the State of Idaho:	8
SECTION 1. In addition to any other appropriation provided by law,	9
there is hereby appropriated to the State Tax Commission the following	10
amounts to be expended according to the designated programs and expense	11
classes from the listed funds for the period July 1, 2026, through June 30,	12
2027:	13
FOR	14 FOR FOR
PERSONNEL	15 OPERATING CAPITAL
COSTS	16 EXPENDITURES OUTLAY TOTAL
I. GENERAL SERVICES:	17
FROM:	18
General	19
Fund	20 $550,000 $550,000
Multistate Tax Compact	21
Fund	22 $109,400 109,400
Administration Services for Transportation	23
Fund	24 400,000 590,400 990,400
Seminars and Publications	25
Fund	26 0 291,600 291,600
TOTAL	27 $950,000 $991,400 $1,941,400
II. COMPLIANCE DIVISION:	28
FROM:	29
General	30
Fund	31 $353,000 $353,000

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FOR	1 FOR FOR
PERSONNEL	2 OPERATING CAPITAL
COSTS	3 EXPENDITURES OUTLAY TOTAL
III. PROPERTY TAX:	4
FROM:	5
Seminars and Publications	6
Fund	7 $50,000 $50,000
GRAND TOTAL	8 $353,000 $1,000,000 $991,400 $2,344,400
SECTION 2. USE OF APPROPRIATIONS. Of the moneys appropriated from the	9
General Fund in section 1 of this bill, $550,000 may only be used for FAST Tax	10
Collection vendor payments. Any portion of this appropriation not utilized	11
for this purpose shall revert to the General Fund and be reported to Legisla-	12
tive Services Office.	13
SECTION 3. CONDITIONS, LIMITATIONS, AND RESTRICTIONS. Appropriations	14
made pursuant to this act are subject to the conditions, limitations, and re-	15
strictions specified in this act.	16
SECTION 4. In addition to the appropriation made in Section 1, Chap-	17
ter 338, Laws of 2025, and any other appropriation provided by law, there is	18
hereby appropriated to the State Tax Commission the following amounts to be	19
expended according to the designated programs for personnel costs from the	20
General Fund for the period July 1, 2025, through June 30, 2026:	21
TO:	22
Compliance Division	23 $210,300
General Services	24 555,000
TOTAL	25 $765,300
SECTION 5. An emergency existing therefor, which emergency is hereby	26
declared to exist, Section 4 of this act shall be in full force and effect on	27
and after passage and approval, and Sections 1, 2, and 3 of this act shall be	28
in full force and effect on and after July 1, 2026.	29

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