The 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 outlines specific allocations for colleges, universities, community colleges, health education programs, and vocational rehabilitation services. Key provisions include reappropriation authority for unexpended funds, exemptions from expense class transfer limitations, and adjustments for student tuition and fees. Notably, the bill allows for continuous appropriation of funds for Idaho Public Television and establishes a framework for systemwide needs and accountability reports.

Additionally, the bill exempts the State Board of Education and the Board of Regents of the University of Idaho for Health Education Programs from limitations on transferring funds, enabling unlimited transfers of dedicated fund moneys. It also mandates accountability measures, requiring the State Department of Education to report on contracts exceeding $25,000 and ensuring that appropriated funds are used for their intended purposes. An emergency clause is included, making the act effective from July 1, 2025.