This bill appropriates additional funds to the Idaho Commission for Libraries for the fiscal year 2026, including $1,231,000 from the Federal Grant Fund and $42,400 from the General Fund, totaling $1,273,400. It also provides reappropriation authority for any unexpended balances from the ARPA Capital Projects Fund for library capital projects, allowing these funds to be used for nonrecurring expenditures during the same fiscal period. Libraries receiving state funds are required to report their expenditures related to diversity, equity, inclusion, or social justice activities by December 1, 2025.

Furthermore, the bill mandates that the Idaho Commission for Libraries ensure compliance with specific statutory requirements and submit a report on adherence to these laws by the same deadline. It establishes restrictions on the use of state funds in relation to federal funding, stipulating that state appropriations cannot replace lost federal funds without legislative approval. The bill includes various conditions and limitations on the appropriations and declares an emergency, making it effective from July 1, 2025.