The bill appropriates funds for the fiscal year 2026 to various Idaho departments focused on natural resources, including the Department of Environmental Quality, the Department of Fish and Game, and the Department of Water Resources. It allocates specific funding for personnel costs, operating expenditures, capital outlay, and benefit payments, with notable new appropriations from the ARPA State Fiscal Recovery Fund for environmental projects, such as $424,600 for the Department of Environmental Quality and $50 million for water infrastructure and remediation projects. The bill also mandates annual reporting on remediation projects and facilitates the transfer of funds from the Water Pollution Control Fund to support Superfund cleanup efforts in the Coeur d'Alene Basin.

Additionally, the legislation sets limits on full-time equivalent positions for each department and allows for the reappropriation of unspent funds from the previous fiscal year. It specifies the use of the Water Pollution Control Fund and establishes requirements for the Agricultural Best Management Practices Fund. The bill includes a total transfer of $110,371,200 from various Earnings Reserve Funds to their respective Endowment Income Funds and exempts the Department of Lands from certain expense class transfer limitations for the Forest and Range Fire Protection Program. It also mandates cash transfers for aquifer and flood management programs, emphasizing accountability through required reporting and declaring an emergency for the act to take effect on July 1, 2025.