This bill appropriates funds to the Legislative Branch of Idaho for the fiscal year 2026, specifically for the Legislative Services Office and the Office of Performance Evaluations. The total appropriation amounts to $13,016,400, which includes personnel costs and operating expenditures. Notably, the bill includes a new provision that allows for the appropriation of $1,730,700 from the Professional Services Fund, along with $103,000 for operating expenditures, bringing the total for the Legislative Services Office to $11,886,800. Additionally, the bill exempts these offices from expense class transfer limitations, allowing for unlimited transfers between expense classes for the specified period.

Furthermore, the bill provides reappropriation authority for any unexpended balances from the ARPA State Fiscal Recovery Fund allocated to the Legislative Services Office for fiscal year 2025, which can be used for nonrecurring expenditures in the upcoming fiscal year. The Office of the State Controller is tasked with confirming the reappropriation amounts prior to processing. The bill also establishes conditions, limitations, and restrictions on the appropriations made, and declares an emergency to ensure the act takes effect on July 1, 2025.