The bill outlines appropriations for various natural resource departments in Idaho for the fiscal year 2026, totaling approximately $523 million. It allocates funds for personnel costs, operating expenditures, capital outlay, and benefit payments, while also facilitating cash transfers from the Water Pollution Control Fund to the Environmental Remediation (Basin) Fund and the Agricultural Best Management Practices (BMP) Fund. Notably, the bill includes new legal language that establishes continuous appropriation authority for the Endowment Fund Investment Board and specifies funding allocations for programs within the Department of Environmental Quality. Additionally, it emphasizes the use of ARPA funding to support drinking water and wastewater projects, particularly for systems in greatest need.

The bill also details financial transfers from Earnings Reserve Funds to Endowment Income Funds, totaling $110,371,200, and exempts the Department of Lands from certain expense class transfer limitations for the Forest and Range Fire Protection Program. It allocates $5,000,000 for aquifer management and $1,000,000 for flood management projects, with guidelines for their administration. Accountability reports are mandated for designated funds, and appropriations are subject to specific conditions outlined in the act. The bill declares an emergency, making it effective immediately on July 1, 2025.