States findings of the Legislature and provides that all temporary and pending rules of the Idaho State Tax Commission have been reviewed and approved by the House Revenue and Taxation Committee.

LEGISLATURE OF THE STATE OF IDAHO Sixty-eighth Legislature Second Regular Session - 2026 IN THE HOUSE OF REPRESENTATIVES HOUSE RESOLUTION NO. 24 BY REVENUE AND TAXATION COMMITTEE A HOUSE RESOLUTION1 STATING FINDINGS OF THE HOUSE OF REPRESENTATIVES AND PROVIDING THAT ALL TEM-2 PORARY AND PENDING RULES OF THE IDAHO STATE TAX COMMISSION HAVE BEEN RE-3 VIEWED AND APPROVED BY THE HOUSE REVENUE AND TAXATION COMMITTEE.4 Be It Resolved by the House of Representatives of the State of Idaho:5 WHEREAS, pursuant to Section 67-5291, Idaho Code, standing committees6 of the Legislature shall review any temporary or pending rule that is ger-7 mane to its committee and has been published in the Idaho Administrative Bul-8 letin; and9 WHEREAS, the House Revenue and Taxation Committee reviewed temporary10 and pending rules adopted by the Idaho State Tax Commission.11 NOW, THEREFORE, BE IT RESOLVED by the members of the House of Represen-12 tatives, assembled in the Second Regular Session of the Sixty-eighth Idaho13 Legislature, that all temporary and pending rules adopted by the Idaho State14 Tax Commission, pursuant to the Administrative Procedure Act and submitted15 through the Office of the Administrative Rules Coordinator to the Legisla-16 ture for review during the 2026 legislative session have been reviewed and17 approved by the House Revenue and Taxation Committee.18