States findings of the Legislature and provides that all pending rules of the Idaho State Tax Commission have been reviewed and approved by the Senate Local Government and Taxation Committee.

LEGISLATURE OF THE STATE OF IDAHO Sixty-eighth Legislature Second Regular Session - 2026 IN THE SENATE SENATE RESOLUTION NO. 116 BY JUDICIARY AND RULES COMMITTEE A SENATE RESOLUTION1 STATING FINDINGS OF THE SENATE AND PROVIDING THAT ALL PENDING RULES OF THE2 IDAHO STATE TAX COMMISSION HAVE BEEN REVIEWED AND APPROVED BY THE SENATE3 LOCAL GOVERNMENT AND TAXATION COMMITTEE.4 Be It Resolved by the Senate 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 Senate Local Government and Taxation Committee reviewed10 pending rules adopted by the Idaho State Tax Commission.11 NOW, THEREFORE, BE IT RESOLVED by the members of the Senate, assembled12 in the Second Regular Session of the Sixty-eighth Idaho Legislature, that13 all pending rules adopted by the Idaho State Tax Commission, pursuant to the14 Administrative Procedure Act and submitted through the Office of the Admin-15 istrative Rules Coordinator to the Legislature for review during the 202616 legislative session have been reviewed and approved by the Senate Local Gov-17 ernment and Taxation Committee.18