This bill appropriates over $1.13 billion in funds 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 funding allocations for colleges, universities, community colleges, health education programs, and vocational rehabilitation services. Key provisions include exemptions from expense class transfer limitations for the State Board of Education and the Board of Regents of the University of Idaho for Health Education Programs, allowing for unlimited transfers between expense classes for dedicated fund moneys. The bill also grants reappropriation authority for unspent funds from the previous fiscal year and establishes continuous appropriations for Idaho Public Television.

Additionally, the bill mandates accountability reports and requires an acquisitions report to ensure transparency in the use of appropriated funds. It authorizes a specific number of full-time equivalent positions for various educational programs while allowing for exceptions as needed. The bill includes provisions for the reappropriation of funds from the Idaho Millennium Income Fund and the Idaho Career Ready Students Fund, with designated amounts for nonrecurring expenditures. It also sets limitations on the use of funds from the Driver's Training Fund and emphasizes that appropriations are subject to conditions outlined in the act. The bill is set to take effect on July 1, 2025, due to an emergency declaration.