Legislative update

Looking ahead to the 2026 session

By Rep. Mark Sauter, R-Sandpoint
Reader Contributor

Greetings,

Monday, Jan. 12 is the start of the 2026 Idaho legislative session. However, a more than usual amount of legislative activity has been occurring for the past six months. From special committees to DOGE to legislative resignations to filling leadership roles in the House, there are a considerable number of questions that need to be answered. 

Years ago, I read a quote by Pittsburgh Steelers Coach Chuck Noll, who led the team during several Super Bowl wins in the ’80s. He opined how some of the Steeler success could be attributed to “doing ordinary things, exceptionally well, every day.” I’m hopeful the Legislature can do ordinary things — like budgeting and making good policy — exceptionally well this year. 

As we look forward to Jan. 12 and Gov. Brad Little’s annual address, there are many issues to keep in mind. 

First up, our 2026 budget appears to be underfunded. Regardless of the cause (lack of revenue or excess spending) we have an approximately $50 million shortfall. We will likely be addressing this issue early in the session. However, before we make any hasty decisions, I expect every state-level department and division will be reporting with their financial status as of the end of 2025.

Typically there are surpluses and shortfalls — sometimes they balance out. For example, the Department of Lands has already reported firefighting costs have exceeded the amount of funds the Legislature set aside for this past season. 

Once identified, shortfalls are examined and, if necessary, a supplemental budget request is submitted to the Joint Finance and Appropriations Committee. 

Rep. Mark Sauter. File photo

Next, a decision will be needed on the forecasted revenue amounts for Fiscal Year 2027. This decision is a critical element for the state budgets as they are developed and balanced. Last year setting the expected revenue numbers took eight weeks — considerably longer than past years (typically one to two weeks) and came in after some 2026 budgets were already being set. 

We already know the 2027 budget-setting process will be different. The pre-session, two-day revenue and economics reporting meetings have been canceled. This is the first time this public, insightful opportunity to learn more about the Idaho economy will not be held since I’ve been a legislator. I’m hopeful there is a substitute program with this information. 

A decision will also have to be made regarding Idaho’s conformance with the federal tax system in 2025 and again in 2026. It’s been reported the “Big, Beautiful Bill” eliminates taxing tips, overtime, and car loans, and allows businesses to accelerate writing off their investments. If our state follows this plan, there will be additional shortfalls for 2026 and 2027. 

Hopefully, once the above issues are resolved, the Legislature can focus more closely on setting 2027 budgets for the state departments and divisions. 

As the Legislature performs its constitutional duty of setting a balanced budget, it will be time to process several hundred draft bills. I’ve already written about several draft bills I will be running this session that started here in our district. I’m hopeful I can get some traction with other legislators and garner enough votes to make some good policy changes. 

“Session time” also provides the opportunity for legislators to follow up on other district issues that may not require additional law making. Instead, what’s needed is persistent followup to ensure an ongoing effort continues. Our lake level situation, the Springy Point Campground shutdown, our forest health issues, keeping our public lands public and maintaining access to them will continue to be on my dashboard. 

Finally, three legislators from the House have resigned. All three served for many terms and had advanced influence on the matters of the House as committee chairs. Those leadership positions will all need to be filled by the remaining 67 House members, and the governor appoints replacements for the resigning representatives. The new representatives’ interests and votes will factor into the House decisions throughout the session. 

It’s a humbling assignment to represent our district; I appreciate the opportunity to serve our residents and area. If you have thoughts, comments, or questions on state or district issues, please let me know: [email protected].

Rep. Mark Sauter is a second-term Republican legislator representing District 1A. He serves on the Agricultural Affairs; Education; and Resources and Conservation committees.

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