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 uninterrupted access to essential services. Notably, the bill includes new funding allocations for the Federal Grant Fund, the Clean Water Revolving Loan Fund, and the Agricultural Fees - Fresh Fruit and Vegetable Inspection Fund.

Additionally, the bill outlines a cash transfer of $225,000 to the Depredation of Livestock and Prevention Fund to address livestock losses caused by grizzly bears and wolves. It allows for the reappropriation of unexpended funds from sources like the Idaho Broadband Fund to support broadband infrastructure projects, with all broadband grant funds allocated under the direction of the Idaho Broadband Advisory Board. The bill emphasizes accountability by mandating that funds be used for their intended purposes and requiring state agencies to submit management reviews and accountability reports to the Joint Finance-Appropriations Committee. An emergency clause is included, making the act effective immediately on July 1, 2025.