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. The bill establishes limits on authorized full-time equivalent positions for certain programs and provides exemptions from expense class transfer limitations for the State Board of Education and the Board of Regents for Health Education Programs, allowing for unlimited transfers between expense classes for dedicated fund moneys during the specified period.

Additionally, the bill includes provisions for reappropriation authority for dedicated funds, adjustments for student tuition and fees, and mandates accountability reports from state agencies on the use of funds and contracts. It allows the Division of Financial Management to approve expenditures of dedicated state funds for student tuition and fees for Health Education Programs and grants continuous appropriation authority to Idaho Public Television for content production. The bill also reappropriates funds from the Idaho Millennium Income Fund and the Idaho Career Ready Students Fund while imposing limitations on the use of funds from the Driver's Training Fund. The act is set to take effect on July 1, 2025, due to an emergency declaration.