This bill proposes updates to current statutes by introducing new provisions that allow counties with populations under 250,000, as per the 2020 census, to utilize various sources of county revenue to meet fiscal obligations for the fiscal year 2025-2026. Specifically, it permits these counties to allocate up to $1,250,000 from any designated revenue source, including special taxing jurisdictions, for purposes outside the original intent of those revenue sources.

Additionally, the bill mandates that by October 1, 2025, these counties must report to the director of the joint legislative budget committee if they have used any revenue source for purposes other than intended, detailing the specific sources and amounts involved. This reporting requirement aims to ensure transparency and accountability in the use of county revenues.