Rating: 0

Bill Summary:

Senate Bill 1195 appropriates $1,789,600 in additional funding to the Idaho State Tax Commission for fiscal year 2026 to implement and administer the Parental Choice Tax Credit Program under Section 63-3029N, Idaho Code. The funding spans five administrative divisions of the Tax Commission and authorizes seven new full-time equivalent (FTE) positions, two of which are limited to a two-year term. It also withholds $675,000 from the total pool of tax credits to cover administrative costs. Funding sources include the General Fund, Multistate Tax Compact Fund, and various internal administrative funds. The bill includes standard conditions, restrictions, and an emergency clause effective July 1, 2025.

Reason for Rating:
While the Parental Choice Tax Credit Program aligns with the Idaho Republican Party Platform’s support for educational freedom and parental rights, this bill focuses solely on expanding the administrative capacity of a state agency to manage that program. It adds seven new government positions—only two of which are temporary—and diverts $675,000 from direct educational relief to bureaucratic overhead. The platform calls for downsizing government and using taxpayer dollars efficiently; this bill conflicts with that by increasing agency size and reducing credit value without mandating privatization, performance standards, or streamlined administration. Because it advances a platform-aligned goal through a bureaucratic mechanism that undermines limited government principles, the bill receives a neutral rating.