The bill appropriates approximately $3.28 billion to various divisions of the Public Schools Educational Support Program for the fiscal year 2026, with significant allocations for the Division of Teachers, Division of Student Support, Idaho Digital Learning Academy, Division of Facilities, Division of Central Services, and Division of Educational Services for the Deaf and the Blind. It introduces new appropriations from the Federal Grant Fund, School Districts Facilities Fund, and School for the Deaf and the Blind Endowment Fund, which were not previously specified in the law. The funding will support initiatives such as English proficiency programs, advanced opportunities for students, and digital content purchases, while also granting the State Department of Education the authority to transfer appropriations among divisions to ensure compliance with funding provisions.

Additionally, the bill appropriates $2,430,570,100 from the General Fund to the Public School Income Fund for the fiscal year from July 1, 2025, to June 30, 2026, with up to $1,570,000 designated for enhancing technology education and providing information technology certifications. The State Department of Education is required to report on the outcomes of these initiatives by January 5, 2026, and must engage in competitive acquisition processes for contracts exceeding $25,000, reporting on these contracts by December 1, 2025. The bill also includes provisions for year-end reconciliation of funds and emphasizes that no funds should be withheld for administrative costs, with the act set to take effect on July 1, 2025, due to an emergency declaration.