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, which is designated for specific operational needs. Additionally, the bill exempts both offices from expense class transfer limitations, enabling them to transfer funds between expense classes without restriction for the specified fiscal 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. This reappropriation is intended for nonrecurring expenditures during the same fiscal period. The bill also establishes conditions, limitations, and restrictions on the appropriations made, and it declares an emergency, making the act effective immediately on July 1, 2025.