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 ACT1 RELATING TO FUNDING FOR THE STATE TAX COMMISSION; APPROPRIATING ADDITIONAL2 MONEYS TO THE STATE TAX COMMISSION FOR FISCAL YEAR 2027; DIRECTING THE3 USE OF APPROPRIATIONS; PROVIDING CONDITIONS, LIMITATIONS, AND RESTRIC-4 TIONS; APPROPRIATING ADDITIONAL MONEYS TO THE STATE TAX COMMISSION FOR5 FISCAL YEAR 2026; AND DECLARING AN EMERGENCY AND PROVIDING EFFECTIVE6 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 following10 amounts to be expended according to the designated programs and expense11 classes from the listed funds for the period July 1, 2026, through June 30,12 2027:13 FOR14 FOR FOR PERSONNEL15 OPERATING CAPITAL COSTS16 EXPENDITURES OUTLAY TOTAL I. GENERAL SERVICES:17 FROM:18 General19 Fund20 $550,000 $550,000 Multistate Tax Compact21 Fund22 $109,400 109,400 Administration Services for Transportation23 Fund24 400,000 590,400 990,400 Seminars and Publications25 Fund26 0 291,600 291,600 TOTAL27 $950,000 $991,400 $1,941,400 II. COMPLIANCE DIVISION:28 FROM:29 General30 Fund31 $353,000 $353,000

2 FOR1 FOR FOR PERSONNEL2 OPERATING CAPITAL COSTS3 EXPENDITURES OUTLAY TOTAL III. PROPERTY TAX:4 FROM:5 Seminars and Publications6 Fund7 $50,000 $50,000 GRAND TOTAL8 $353,000 $1,000,000 $991,400 $2,344,400

SECTION 2. USE OF APPROPRIATIONS. Of the moneys appropriated from the9 General Fund in section 1 of this bill, $550,000 may only be used for FAST Tax10 Collection vendor payments. Any portion of this appropriation not utilized11 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. Appropriations14 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 is18 hereby appropriated to the State Tax Commission the following amounts to be19 expended according to the designated programs for personnel costs from the20 General Fund for the period July 1, 2025, through June 30, 2026:21 TO:22 Compliance Division23 $210,300 General Services24 555,000 TOTAL25 $765,300

SECTION 5. An emergency existing therefor, which emergency is hereby26 declared to exist, Section 4 of this act shall be in full force and effect on27 and after passage and approval, and Sections 1, 2, and 3 of this act shall be28 in full force and effect on and after July 1, 2026.29