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 establishes limits on authorized full-time equivalent positions for certain programs and provides exemptions from expense class transfer limitations for specific educational institutions, enhancing flexibility in fund management. Additionally, it includes provisions for reappropriation authority for dedicated funds, adjustments for student tuition and fees, and mandates accountability reports to ensure effective use of appropriated funds.

Moreover, the bill exempts the State Board of Education and the Board of Regents of the University of Idaho for Health Education Programs from certain expense class transfer limitations, allowing for unlimited transfers of dedicated fund moneys. It also reappropriates unexpended balances from dedicated funds for nonrecurring expenditures and grants continuous appropriation authority to Idaho Public Television for content production. The bill includes provisions for the reappropriation of funds from the Idaho Millennium Income Fund and the Idaho Career Ready Students Fund, while imposing limitations on the use of funds from the Driver's Training Fund. It emphasizes accountability by requiring state agencies to submit reports to the Joint Finance-Appropriations Committee and is set to take effect on July 1, 2025, due to an emergency declaration.