This bill appropriates additional funds to the Idaho Transportation Department for fiscal year 2026 while also reducing certain appropriations for the same period. It includes provisions for reappropriation authority for various programs, such as the Capital Facilities Program, Airport Development Grants, and the Contract Construction and Right-of-Way Acquisition Division. The bill also mandates cash transfers from the General Fund to both the Strategic Initiatives Program (Dedicated) Fund and the Local Highway Distribution Fund, specifying the timing and allocation of these funds for specific projects, particularly road widening and bridge reconstruction efforts.

Key insertions in the bill include the allocation of funds from the State Highway (Dedicated) Fund for aeronautics and the Federal COVID-19 Relief Fund, as well as a significant increase in funding for the Contract Construction and Right-of-Way Acquisition Division. Additionally, the bill establishes conditions for airport development grant eligibility, ensuring compliance with federal regulations. The bill declares an emergency, allowing certain sections to take effect immediately upon passage, while others will be effective starting July 1, 2025.