This bill appropriates funds to the Judicial Branch of Idaho for the fiscal year 2026, totaling approximately $98.4 million. It includes specific allocations for various court operations, such as the Supreme Court, Court of Appeals, District Courts, and the Magistrate Division, with detailed funding sources including the General Fund, Miscellaneous Revenue Fund, and Federal Grant Fund. Notably, the bill introduces new funding from the Federal Grant Fund amounting to $1,854,600 and from the Drug Court, Mental Health Court, and Family Court Services Fund totaling $5,270,200. Additionally, it allocates $4,925,400 from the Substance Abuse Treatment Fund for community-based substance use treatment services.

The bill also exempts the Judicial Branch from certain expense class and program transfer limitations, allowing for more flexibility in managing appropriated funds. It 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 from July 1, 2025, ensuring that the appropriations and provisions are implemented promptly.