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 will be allocated for various projects, including maintenance and capital projects, with specific amounts designated for areas such as building maintenance, ADA compliance, and several capital projects at institutions like Boise State University and Idaho State University. Notably, the bill includes new appropriations for facilities maintenance of $2,000,000 and for the University of Idaho's Joint Military Science and Veterans' Assistance Center of $8,000,000.

Additionally, the bill establishes requirements for the utilization of matching funds, allowing the Division of Public Works to leverage federal and private funds for public works projects. It also provides for the reallocation of project savings, mandates reporting on the status of capital projects, and outlines conditions for unrealized capital projects and remaining balances. The Permanent Building Fund Advisory Council is tasked with overseeing these allocations and ensuring that any unexpended funds are considered for new appropriations. The act is set to take effect on July 1, 2025, due to an emergency declaration.