LEGISLATIVE SERVICES OFFICE – Amends existing law to provide for the Legislative Services Office to conduct revenue analysis.

LEGISLATURE
OF
THE
STATE
OF
IDAHO
Sixty-eighth
Legislature
Second
Regular
Session
-
2026
IN
THE
HOUSE
OF
REPRESENTATIVES
HOUSE
BILL
NO.
948
BY
WAYS
AND
MEANS
COMMITTEE
AN
ACT
1
RELATING
TO
THE
LEGISLATIVE
SERVICES
OFFICE;
AMENDING
SECTION
67
-
703,
IDAHO
2
CODE,
TO
PROVIDE
FOR
THE
LEGISLATIVE
SERVICES
OFFICE
TO
CONDUCT
REVENUE
3
ANALYSIS;
AND
DECLARING
AN
EMERGENCY
AND
PROVIDING
AN
EFFECTIVE
DATE.
4
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
5
SECTION
1.
That
Section
67
-
703,
Idaho
Code,
be,
and
the
same
is
hereby
6
amended
to
read
as
follows:
7
67
-
703.
BUDGET
AND
POLICY
ANALYSIS
-
-
FUNCTION
OF
LEGISLATIVE
SER
-
8
VICES
OFFICE.
The
legislative
services
office
at
the
direction
of
the
9
legislative
council
has
authority
to:
10
(1)
Provide
the
legislature
with
research
and
analysis
of
current
and
1
1
projected
state
revenue,
state
expenditure
and
state
tax
expenditures;
12
(2)
Provide
the
legislature
with
a
report
analyzing
the
governor's
pro
-
13
posed
levels
of
revenue
and
expenditures
for
budgets
and
supplemental
budget
14
requests
submitted
to
the
legislature;
15
(3)
Provide
an
analysis
of
the
impact
of
the
governor's
proposed
rev
-
16
enue
and
expenditure
plans
for
the
next
fiscal
year;
17
(4)
Review
and
evaluate
requests
for
appropriations,
including
pro
-
18
posed
plans
and
policies
related
to
such
requests,
and
make
recommendations
19
to
the
joint
finance
-
appropriations
committee
and
the
legislature
in
rela
-
20
tion
thereto;
21
(5)
Prepare
draft
legislation,
statements
of
purpose
and
fiscal
notes
22
that
individually
or
collectively
represent
motions
affirmatively
voted
23
upon
by
the
senate
finance
and
house
of
representatives
appropriations
com
-
24
mittees
to
provide
each
state
agency
with
an
annual
budget;
25
(6)
Have
access,
with
or
without
prior
notice,
during
regular
operating
26
hours
to
any
records
or
other
documents
maintained
by
any
state
agency
relat
-
27
ing
to
their
expenditures,
revenues,
operations
and
structure;
28
(7)
Conduct
research
on
matters
of
economic
and
fiscal
policy
and
re
-
29
port
to
the
legislature
on
the
result
of
the
research;
30
(8)
Provide
economic
reports
and
studies
on
the
state
of
the
state's
31
economy,
including
trends
and
forecasts
for
consideration
by
the
legisla
-
32
ture;
33
(9)
Conduct
budget
and
tax
studies
and
provide
general
fiscal
and
bud
-
34
getary
information;
35
(10)
Review
and
make
recommendations
on
the
operation
of
state
programs
36
in
order
to
appraise
the
implementation
of
state
laws
regarding
the
expendi
-
37
ture
of
funds
and
to
recommend
means
of
improving
their
efficiency;
38
(11)
Recommend
to
the
legislature
changes
in
the
mix
of
revenue
sources
39
for
programs,
in
the
percentage
of
state
expenditures
devoted
to
major
pro
-
40
grams,
and
in
the
role
of
the
legislature
in
overseeing
state
government
ex
-
41
penditures
and
revenue
projections;
42

2
(12)
Make
a
continuing
study
and
investigation
of
the
building
needs
1
of
the
government
of
the
state
of
Idaho,
including,
but
not
limited
to,
2
the
following:
the
current
and
future
requirements
of
new
buildings,
the
3
maintenance
of
existing
buildings,
rehabilitating
and
remodeling
of
old
4
buildings,
the
planning
of
administrative
offices,
and
exploring
the
meth
-
5
ods
of
financing
buildings
and
related
costs;
6
(13)
Conduct
studies
of
state
and
local
finances,
analyzing
and
making
7
recommendations
to
the
legislature
on
issues
including
levels
of
state
sup
-
8
port
for
political
subdivisions,
basic
levels
of
local
need,
balances
of
lo
-
9
cal
revenues
and
options,
relationship
of
local
taxes
to
individuals'
abili
-
10
ties
to
pay
and
financial
reporting
by
political
subdivisions;
and
1
1
(14)
Develop
and
make
available
to
the
legislature
and
its
standing
or
12
special
legislative
committees
such
fiscal
information
as
will
assist
the
13
legislature
or
any
legislative
committee
in
its
deliberations
.
;
and
14
(15)
Make
annual
revenue
estimates,
with
revisions
as
necessary,
for
15
use
in
the
annual
state
budget
development
and
appropriation
processes.
The
16
legislative
services
office
may
seek
input
from
political
subdivisions,
17
governmental
agencies,
associations
or
organizations,
and
any
interested
18
individuals
during
revenue
estimate
development.
19
SECTION
2.
An
emergency
existing
therefor,
which
emergency
is
hereby
20
declared
to
exist,
this
act
shall
be
in
full
force
and
effect
on
and
after
21
July
1,
2026.
22