The bill appropriates funds for the fiscal year 2026 to various Idaho departments related to natural resources, including the Department of Environmental Quality, the Department of Fish and Game, and the Department of Water Resources. It outlines specific funding allocations 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 management initiatives. The bill also mandates annual reporting on remediation projects and includes provisions for the transfer of funds for agricultural best management practices and waste remediation.

Additionally, the bill 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 Environmental Remediation (Basin) Fund for Superfund cleanup projects in the Coeur d'Alene Basin. The bill mandates cash transfers for aquifer and flood management programs, with allocated amounts of $5 million and $1 million, respectively, and emphasizes accountability through required audit reports to the Joint Finance-Appropriations Committee. It also declares an emergency to ensure the act takes effect on July 1, 2025.