The bill appropriates funds to the Department of Health and Welfare for the fiscal year 2026, covering various divisions such as Youth Safety and Permanency, Services for the Developmentally Disabled, Early Learning and Development, and Mental Health Services. It specifies funding sources, including the Cooperative Welfare Fund, and allocates significant amounts for personnel costs, operating expenditures, and benefit payments. Notably, it includes new appropriations from federal funds, such as $29,303,900 for Youth Safety and Permanency and $30,704,200 for Foster & Assistance Payments. The bill also establishes limits on authorized full-time equivalent positions and mandates monthly Medicaid tracking reports, while directing funds towards specific initiatives like the Idaho Millennium Income Fund and the State Opioid Response Grant.

Additionally, the bill outlines the Department of Health and Welfare's responsibilities regarding the educational needs of school-age children in its custody, ensuring coverage of educational costs for those placed in licensed residential treatment facilities with accredited schools. It mandates a minimum allocation of $42,000 from federal Child Abuse Protection Treatment Act funds to public health districts annually and restricts the transfer of appropriations within the department for the fiscal year 2026. The bill emphasizes accountability through required reports on health and welfare services, Medicaid reporting, and conditions for withholding funds allocated to Idaho Drug Free Youth, while allowing for certain exemptions from program transfer limitations. The act is set to take effect on July 1, 2025, following an emergency declaration.