This bill appropriates funds to the Judicial Branch of Idaho for the fiscal year 2026, totaling approximately $98.4 million. The funding is allocated across various programs, including court operations, the Guardian ad Litem program, and the Judicial Council. Notably, the bill includes new appropriations from the Federal Grant Fund, which will provide $1,854,600 for court operations, and from the Drug Court, Mental Health Court, and Family Court Services Fund, which will contribute $5,270,200. Additionally, the Substance Abuse Treatment Fund will provide $4,925,400 for community-based substance use treatment services.

The bill exempts the Judicial Branch from certain expense class and program transfer limitations, allowing for more flexibility in managing the appropriated funds. It also establishes requirements for retirement contributions to the Judges' Retirement Fund and provides reappropriation authority for unexpended balances from the American Rescue Plan Act (ARPA) for nonrecurring expenditures. The act declares an emergency, making it effective immediately on July 1, 2025.