This bill appropriates funds for various state departments and commissions in Idaho for the fiscal year 2026, detailing specific allocations for personnel costs, operating expenditures, capital outlay, and benefit payments. It includes provisions for cash transfers from the Permanent Building Fund to the Administration and Accounting Services Fund, as well as from the Capitol Maintenance Reserve Fund to the Capitol Commission Operating Fund. The bill also establishes reappropriation authority for several programs, such as the Idaho State Capitol Commission and the Office of Drug Policy, allowing them to utilize unexpended balances for nonrecurring expenditures. Additionally, it sets limits on authorized full-time equivalent positions and mandates the State Liquor Division to provide monthly revenue reports, while granting continuous appropriation authority to the Military Division and the Public Employee Retirement System of Idaho.

Furthermore, the bill addresses appropriations and reappropriations for the Workforce Development Council and employee compensation, allowing for a $1.55 per hour raise for permanent employees, with agency heads having the discretion to allocate this increase based on performance. It mandates that any unallocated funds from this compensation increase be reverted to the original fund and reported to the legislature. The Division of Human Resources is tasked with adjusting compensation schedules to reflect the new minimums. The bill emphasizes accountability in fund usage and includes an emergency clause, making the act effective from July 1, 2025.