Idaho 2026 Regular Session

Idaho Senate Bill SR116

Introduced

2/26/26

Refer

2/27/26

Caption

RULE APPROVAL – SENATE LOCAL GOVERNMENT AND TAXATION COMMITTEE – 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.

Summary

SR116 is a Senate resolution that makes a formal legislative finding that all pending administrative rules of the Idaho State Tax Commission have been reviewed and approved by the Senate Local Government and Taxation Committee. In practical terms, the resolution records the Senate’s approval of those pending tax commission rules rather than creating new tax policy or changing tax rates, exemptions, or enforcement procedures directly. The resolution functions as a procedural approval measure within Idaho’s administrative rule review process. It confirms legislative oversight of the State Tax Commission’s pending rules and allows those rules to move forward under the committee’s approval, while the accompanying fiscal note states that the measure has no impact on state or local general fund revenue.

Impact

SR116 does not amend the Idaho Code or create a new substantive tax statute; instead, it affects the status of pending administrative rules issued by the Idaho State Tax Commission by formally approving them through the Senate Local Government and Taxation Committee. Its legal effect is limited to legislative ratification of those rules within the state’s administrative rulemaking framework, signaling that the rules may proceed without further committee objection. The resolution is also identified as having no fiscal impact on state or local general fund revenue.

Sentiment

The available record suggests broad, routine support for the resolution. It was adopted by voice vote, indicating no recorded opposition or division at final passage. Because the measure is a procedural approval of pending tax commission rules, the overall tone appears administrative and noncontroversial rather than policy-driven.

Contention

No specific points of contention are reflected in the provided bill history or transcripts. The only potentially relevant issue is the underlying approval of the Idaho State Tax Commission’s pending administrative rules, which could matter to taxpayers, tax practitioners, or regulated parties if the rules themselves are substantive. However, the resolution record provided does not identify any objections, amendments, or debate over the rules.

Latest ID SR116 Activity

View All Events: ID 2026 Regular Session SR116

Companion Bills

No companion bills found.

Previously Filed As

ID SR102

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 Senate Local Government and Taxation Committee.

ID HR001

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.

ID SR103

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

ID HR007

States findings of the Legislature and provides that all pending rules of the Idaho Transportation Department have been reviewed and approved by the House Transportation Committee.

ID SR108

States findings of the Legislature and provides that all temporary and pending rules of the Idaho State Police / Idaho State Forensic Laboratory, the Idaho State Police / Peace Officer Standards and Training Council, the Division of Veterans Services, and the Commission of Pardons and Parole have been reviewed and approved by the Senate Judiciary and Rules Committee.

ID SR110

States findings of the Legislature and provides that all temporary and pending rules of the State Board of Education and the Division of Vocational Rehabilitation have been reviewed and approved by the Senate Education Committee, with exceptions.

ID SR104

States findings of the Legislature and provides that all temporary and pending rules of the Idaho State Department of Agriculture, the Idaho Sheep and Goat Health Board, the Division of Occupational and Professional Licenses, and the Idaho Oilseed Commission have been reviewed and approved by the Senate Agricultural Affairs Committee.

ID HR013

States findings of the House of Representatives and provides that all temporary and pending rules of the Idaho Department of Labor, the Industrial Commission, and the Division of Veterans Services have been reviewed and approved by the Senate State Affairs Committee, with an exception.

ID SR106

States findings of the Legislature and provides that all temporary and pending rules of the Idaho Department of Labor, the Industrial Commission, the Idaho Department of Insurance, and the Division of Occupational and Professional Licenses have been reviewed and approved by the Senate Commerce and Human Resources Committee, with exceptions.

ID HR005

States findings of the Legislature and provides that all temporary and pending rules of the Idaho State Police / State Forensic Laboratory, the Idaho State Police / Peace Officer Standards and Training Council, and the Commission of Pardons and Parole have been reviewed and approved by the House Judiciary, Rules, and Administration Committee.

Similar Bills

No similar bills found.