The bill is an appropriation act for the fiscal year 2026, allocating funds to the Department of Correction, the Department of Juvenile Corrections, and the Idaho State Police. It specifies the amounts to be expended across various programs and expense classes, totaling approximately $546.2 million. Notably, the bill includes new appropriations from the Miscellaneous Revenue Fund and Federal Grant Fund for various departments, such as $1,327,000 for the Department of Correction and $771,700 for the State Prisons. Additionally, it establishes a limit on the number of authorized full-time equivalent positions across these departments, with specific numbers outlined for each.

The bill also exempts the Department of Correction from certain program transfer limitations, allowing for more flexibility in managing appropriated funds. It mandates accountability reports for funds designated for specific purposes and outlines conditions, limitations, and restrictions on the appropriations. The act declares an emergency, making it effective from July 1, 2025, ensuring that the appropriations can be utilized promptly for public safety needs.