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 $68,208,800 for maintenance projects and $42,085,000 for capital projects, with specific amounts designated for projects such as the Ponderosa Office Expansion and the ISU Life Sciences Complex. Additionally, the bill includes provisions for the utilization of matching funds, allowing the Division of Public Works to leverage federal or private funds for public works projects, and establishes guidelines for reallocating project savings with the approval of the Permanent Building Fund Advisory Council.

The bill also mandates reporting requirements for the Division of Public Works, which must provide updates on the status of capital projects and any unexpended funds by November 15, 2025. It introduces new appropriations for unrealized capital projects and remaining balances from completed projects, allowing these funds to be considered for new appropriations if construction has not commenced within four years. The bill declares an emergency, making it effective from July 1, 2025. Notably, it inserts a new allocation of $2,000,000 for facilities maintenance and $8,000,000 for the University of Idaho Joint Military Science and Veterans' Assistance Center, while no deletions from current law are specified.