This bill appropriates $122,861,900 to the Department of Administration for the Division of Public Works for the fiscal year 2026, specifically for capital outlay from the Permanent Building Fund. The funds are allocated for various maintenance and capital projects, including $2,000,000 for facilities maintenance and $8,000,000 for the University of Idaho's Joint Military Science and Veterans' Assistance Center. The bill also outlines the utilization of matching funds, allowing the Division of Public Works to leverage federal or private funds for public works projects, contingent upon approval from the Permanent Building Fund Advisory Council.

Additionally, the bill establishes requirements for reallocating project savings, mandates reporting on the status of capital projects, and introduces provisions for unrealized capital projects and remaining balances. It allows for the reallocation of unspent funds from projects that have not commenced within four years of appropriation and sets conditions for unexpended balances from completed projects. The bill declares an emergency, making it effective from July 1, 2025.