This bill appropriates approximately $490.97 million for various state departments and commissions in Idaho for the fiscal year 2026, including the Department of Administration, the Capitol Commission, and the Office of Drug Policy. It specifies funding allocations for personnel costs, operating expenditures, capital outlay, and benefit payments, while also establishing limits on authorized full-time equivalent positions. The bill allows for cash transfers from different funds to meet operational needs and grants reappropriation authority for unexpended balances from previous fiscal years for certain offices, enabling them to utilize these funds for nonrecurring expenditures. Additionally, it mandates the State Liquor Division to provide monthly revenue reports and grants continuous appropriation authority to the Military Division for emergency management costs.

Moreover, the bill addresses workforce development by reappropriating unexpended balances from various funds for workforce training and grants, while establishing a minimum hourly wage increase for permanent employees. It requires the Division of Human Resources to adjust compensation schedules to reflect new minimums and includes specific salary increases for critical job classifications to enhance recruitment and retention. The Office of Group Insurance is tasked with maintaining the current health insurance plan structure for state employees, and accountability measures are put in place to ensure proper use of appropriated funds. The act is set to take effect on July 1, 2025, due to an emergency declaration.