The Idaho Spending Index serves to provide a fiscally conservative perspective on state budgeting while providing an unbiased measurement of how Idaho lawmakers apply these values to their voting behavior on appropriations bills. Each bill is analyzed within the context of the metrics below. They receive one (+1) point for each metric that is satisfied by freedom-focused policymaking and lose one (-1) point for each instance in which the inverse is true. The sum of these points composes the score for the bill.
Rating: (-3)
Analyst Note: The analysis has been updated for clarification. The rating remains unchanged.
Bill Description: Senate Bill 1195 is an enhancement of $1,789,600 and 7.00 new full-time positions for the Idaho Tax Commission for fiscal year 2026. This legislation appropriates a total of $56,234,000 and 447 full-time positions to the agency.
Does this budget incur any wasteful spending among discretionary funds, including new line items? Conversely, does this budget contain any provisions that serve to reduce spending where possible (i.e. base reductions, debt reconciliation, etc.)?
The enhancements include spending for certified mail contracts, OITS hardware, and replacement items for $1,114,600. The bill indicates $566,000 of the enhancements will be ongoing.
(-1)
Is the continuation or growth in ongoing spending, if any, inappropriate for the changes in circumstances, scope of the agency, or current economic environment? Conversely, is the continuation or growth in ongoing spending appropriate given any change in circumstances or economic pressures?
This legislation funds the Idaho Tax Commission at over $55 million ongoing, growing from the 2023 base by nearly 20% in the last three years. This rate is faster than what would be prescribed by inflationary pressures and growth.
Because of the accelerated growth in this budget the last three years, a truly fiscally responsible enhancement budget for FY2026 would reverse the growth with a negative appropriation — a reduction to the base budget.
(-1)
Does the budget grow government through the addition of new permanent FTPs or through funding unlegislated efforts to create new or expanded entitlement programs? Conversely, does this budget reduce the size of government staff and programs except where compelled by new legislation?
Senate Bill 1195 includes an appropriation of $675,000 for 7 new full-time positions related to the creation of a parental education choice tax credit included in H93. This appropriation is excessive compared to what the new legislation claims were the anticipated costs to the Tax Commission for the tax credit assessments and enforcement.
From the H93 SOP: “Only one new additional FTE is being requested at a cost of $70,800 on-going, and the other two positions will come from existing vacancies within the Idaho State Tax Commission. It is estimated that the Tax Commission will also need five additional seasonal employees for the processing of applications and for customer service during the tax season for a cost of $60,000.”
(-1)
