This bill appropriates over $1.13 billion in funding for various educational entities in Idaho for the fiscal year 2026, including the State Board of Education, the Agricultural Research and Extension Service, and the Board of Regents of the University of Idaho. It specifies allocations for colleges, universities, community colleges, health education programs, and vocational rehabilitation services. The bill also establishes limits on the number of authorized full-time equivalent positions for certain programs and provides exemptions from expense class transfer limitations for the State Board of Education and the Board of Regents of the University of Idaho for Health Education Programs, allowing for unlimited transfers between expense classes for dedicated fund moneys.

Additionally, the bill includes provisions for reappropriation authority for unexpended balances from dedicated funds, continuous appropriation authority for Idaho Public Television, and allows the Division of Financial Management to approve expenditures for student tuition and fees for Health Education Programs. It mandates accountability reports for appropriated funds and sets limitations on the use of funds from the Driver's Training Fund. The bill emphasizes the importance of effective fund utilization and is set to take effect on July 1, 2025, due to an emergency declaration.