RULE APPROVAL – SENATE LOCAL GOVERNMENT AND TAXATION COMMITTEE – 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.

This is a procedural Senate resolution (SR 102), not a law. It formally approves all temporary and pending rules created by the Idaho State Tax Commission that were reviewed by the Senate Local Government and Taxation Committee during the 2025 legislative session. The resolution states the committee fulfilled its legal duty under Idaho Code Section 67-5291 to review these rules. It directly affects the Idaho State Tax Commission by confirming the legislative approval of its rules without changing tax policy.