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 benefit payments across multiple programs. 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 funds without interruption. 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 bill introduces new funding allocations for programs such as the Facilities Maintenance Fund and the Federal Grant Fund, enhancing financial resources for state operations. It emphasizes accountability by requiring reports and establishing conditions on the appropriated funds, ensuring compliance with statutory requirements. Additionally, it allows for the reappropriation of unexpended funds from sources like the Idaho Broadband Fund to support broadband infrastructure projects, mandating that all broadband grant funds 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.