The bill introduces the Idaho Personnel Reduction Act, which mandates that state departments identify and report vacant full-time equivalent positions (FTP) that have been unfilled for over 180 days. Departments are required to eliminate these positions from their budget submissions, thereby reducing the budget for salaries and associated benefits. If a position has been vacant for less than a year, departments may request to retain it but must fully fund it from existing resources. Additionally, the bill establishes a new section for reporting state employee travel expenses, requiring departments to detail all travel costs from the previous fiscal year, including purposes, destinations, and funding sources.

Furthermore, the bill adds a new chapter to Title 74, focusing on transparency in travel by state officials. It requires candidates for statewide offices and current officials to report any travel paid for by external entities, excluding personal funds or campaign contributions. Reports must be filed within 30 days of travel completion and include details such as travel destination, dates, purpose, and the entity that covered the expenses. Failure to comply results in a daily late fee, which will be directed to the public school income fund. The bill is declared an emergency measure, taking effect immediately upon passage.