The bill introduces several new provisions aimed at enhancing efficiency and transparency within Idaho's state government. It establishes the Idaho Personnel Reduction Act, which mandates that state departments identify and eliminate vacant full-time equivalent positions (FTP) that have been unfilled for over 180 days. Departments are required to report the number of such vacancies, along with detailed information about each position, in their annual budget submissions. Additionally, the bill includes a new section on the reporting of 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 creates a new chapter in Title 74 that focuses on transparency in travel by state officials. It requires candidates for statewide offices and current state officials to report any travel related to governmental purposes that is paid for by external entities. This includes details such as travel destinations, dates, purposes, and the identity of the paying entity. Failure to comply with these reporting requirements will result in a daily late fee until the report is filed. The bill is declared an emergency measure, taking effect immediately upon passage and approval.