The bill appropriates over $1.13 billion in funding 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 also 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, allowing for unlimited transfers of dedicated fund moneys during the specified period. Additionally, it includes provisions for reappropriation authority for unspent funds, adjustments for student tuition and fees, and mandates accountability reports.

Moreover, the bill grants continuous appropriation authority to Idaho Public Television for content production and outlines guidelines for the reappropriation of funds from the Idaho Millennium Income Fund and the Idaho Career Ready Students Fund. It requires the State Department of Education to engage in competitive acquisition processes for contracts exceeding $25,000 and specifies that appropriated funds must be used for their intended purposes, subject to management reviews. The bill also sets limits on the use of funds from the Driver's Training Fund for standards review and adoption programs. An emergency clause is included, making the act effective from July 1, 2025.