Bill Analyses and Ratings
Bill Information: H0948 – LSO Annual Revenue Estimation Authority
Bill Summary
House Bill 948 amends Section 67-703 of Idaho Code to formally authorize the Legislative Services Office (LSO) to produce annual revenue estimates for use in state budget development and appropriation processes. The new subsection (15) also allows the LSO to seek input from political subdivisions, governmental agencies, associations, organizations, and interested individuals when developing these estimates. The bill takes effect July 1, 2026, under an emergency declaration.
Prior to this amendment, the LSO already held broad authority to analyze revenues, expenditures, and fiscal policy under subsections (1) through (14). This bill closes a specific gap by explicitly tasking the LSO with generating the revenue estimates that drive the annual budget cycle — a function previously handled primarily by the executive branch through the Division of Financial Management. By giving the legislature its own independent revenue forecasting capability, the bill shifts some fiscal analytical power from the governor’s office to the legislature.
Overall Assessment
This bill gives the Legislative Services Office formal authority to produce independent annual revenue estimates for Idaho’s budget and appropriations processes, reducing the legislature’s reliance on executive branch projections. Lawmakers gain an in-house fiscal tool that can be revised as conditions change, strengthening the legislature’s ability to scrutinize and challenge the governor’s budget proposals. The provision allowing input from local governments, agencies, and private individuals broadens the information base for these estimates.
Rating Breakdown
ARTICLE I. Responsibility in Government (1)
Subsection (15) directs the LSO to make annual revenue estimates 'for use in the annual state budget development and appropriation processes,' giving the legislature an independent check on executive branch revenue projections. This directly strengthens fiscal oversight by ensuring the legislature is not solely dependent on the governor's Division of Financial Management for the revenue figures that drive spending decisions. The allowance for revisions 'as necessary' ensures estimates remain current and accurate throughout the budget cycle.
ARTICLE II. Citizen Involvement in Government (0)
Although subsection (15) permits the LSO to seek input from 'any interested individuals during revenue estimate development,' this is a technical data-gathering provision for fiscal forecasting, not a mechanism for citizen participation in governance or policymaking. The bill makes no changes to voting, elections, public comment processes, or civic engagement structures.
ARTICLE III. Education (0)
The bill's sole change is adding revenue estimation authority to the LSO's statutory mandate. It creates no new education funding formulas, school choice provisions, curriculum requirements, or parental rights protections.
ARTICLE IV. Agriculture (0)
The bill's changes are confined to the LSO's internal analytical functions. No agricultural markets, water laws, family farm protections, or agricultural education provisions are touched.
ARTICLE V. Water (0)
The bill adds a revenue estimation duty to the LSO and makes no changes to water appropriation law, water transfers, dam operations, or Idaho's water sovereignty framework.
ARTICLE VI. Natural Resources and Environment (0)
The bill's amendments are limited to legislative fiscal analysis functions. No provisions address natural resource management, environmental regulation, federal land policy, or local control of natural resources.
ARTICLE VII. Energy (0)
The bill grants the LSO revenue estimation authority and makes no changes to energy policy, energy independence, utility rates, or resource development.
ARTICLE VIII. Idaho National Laboratories (0)
The bill's changes are confined to the LSO's statutory functions and have no bearing on Idaho National Laboratory operations, nuclear research, or technology transfer.
ARTICLE IX. Private Property Rights (0)
The bill adds a revenue forecasting function to the LSO and makes no changes to property rights, takings law, or eminent domain protections.
ARTICLE X. State and Federal Lands (0)
The bill's amendments address legislative fiscal analysis only. No provisions affect state or federal land ownership, management authority, or transfer of federal lands to state control.
ARTICLE XI. Wildlife Management (0)
The bill adds revenue estimation authority to the LSO and makes no changes to fish and game management, hunting regulations, or predator control policy.
ARTICLE XII. Economy (0)
While accurate revenue estimates can contribute to sound fiscal management, this bill operates entirely within the legislature's internal analytical infrastructure. It creates no changes to commerce regulation, small business rules, labor law, or transportation policy that would directly affect Idaho's economic environment.
ARTICLE XIII. Health and Welfare (0)
The bill's changes are limited to the LSO's revenue analysis functions. No health care, Medicaid, welfare, or conscience rights provisions are affected.
ARTICLE XIV. American Family (0)
The bill adds a revenue estimation function to the LSO and makes no changes to family law, marriage, right-to-life protections, or child welfare policy.
ARTICLE XV. Older Americans (0)
The bill's amendments are confined to legislative fiscal analysis authority. No provisions address senior services, retirement security, or workforce policies affecting older Idahoans.
ARTICLE XVI. Law and Order with Justice (0)
The bill adds revenue estimation authority to the LSO and makes no changes to criminal law, gun rights, sentencing, drug policy, or the justice system.
ARTICLE XVII. National Defense - Securing the Border (0)
The bill's changes are limited to the LSO's internal fiscal functions. No provisions address military affairs, veterans' services, border security, or immigration enforcement.
ARTICLE XVIII. Election of Judges and Idaho Supreme Court Justices (0)
The bill adds a revenue forecasting function to the LSO and makes no changes to judicial selection, judicial elections, or constitutional interpretation standards.
ARTICLE XIX. Religious Liberty (0)
The bill's amendments address legislative fiscal analysis functions exclusively. No provisions affect the free exercise of religion, religious exemptions, or Idaho's Religious Freedom Restoration Act.