The bill is an appropriation act for the fiscal year 2026, detailing the allocation of funds to various state departments and agencies in Idaho, including the Department of Agriculture, Department of Commerce, and Department of Finance. It specifies expenditures for personnel costs, operating expenses, capital outlay, and trustee and benefit payments. Key provisions include funding for the watercraft inspection program, reappropriation authority for several funds, and continuous appropriation authority for certain expenditures, ensuring effective utilization of resources across departments. Notably, the bill establishes a cash transfer of $225,000 to the Depredation of Livestock and Prevention Fund to address livestock losses due to grizzly bears and wolves.

The legislation introduces new funding allocations for various programs, including the Federal Grant Fund, the Clean Water Revolving Loan Fund, and the Agricultural Fees - Fresh Fruit and Vegetable Inspection Fund. It emphasizes accountability and compliance with statutory requirements, particularly concerning telehealth facilities and broadband grants. The bill also allows for the reappropriation of unexpended funds from sources like the Idaho Broadband Fund to support broadband infrastructure projects, mandating that all appropriated funds for broadband grants be allocated under the direction of the Idaho Broadband Advisory Board. An emergency clause is included, making the act effective immediately on July 1, 2025.