After much debate, JFAC has put off for now a decision on whether to transfer $5 million in unused funds from an $18 million excess fund balance at the state Industrial Commission into the state general fund, to help balance this year's budget. JFAC Co-Chair Maxine Bell, R-Jerome, who had moved to make the transfer, withdrew her motion after other JFAC members raised questions.

Rep. Fred Wood, R-Burley, said, "I worry about what we're doing here. ... Every time we do this we're putting more one-time money into the budget, and we're just increasing the structural deficit of the budget going forward." Sen. Dean Cameron, R-Rupert, said he shares that concern, and lawmakers are trying to set a budget with less one-time money rolled into it for next year than the governor recommended. Rep. Marv Hagedorn, R-Meridian, said he'd rather declare a holiday on the tax to use up the fund balance, than use it to balance the budget.
 
Industrial Commission Director Tom Limbaugh told JFAC, "The money is not the Industrial Commission's money, it's the state of Idaho's money." The commission has proposed legislation this year, HB 77, to allow it to adjust the tax rate up or down, but that bill hasn't been heard; some lawmakers say an agency shouldn't move a tax rate up and down, and the commission should instead propose a decrease in its tax rate. At this point, Limbaugh said, "We don't have any authority by statute to do anything with the balance in that fund."

Cameron said, "I'm not giving up on it. We're going to bring it back, and we'll find the appropriate middle ground that everybody is comfortable with." He said the co-chairs and vice-chairs of JFAC also have met with two other entities and will be making additional fund-shift proposals, but they'll give the joint committee more notice and time to consider the moves.