This bill appropriates additional funds to the Department of Health and Welfare for the Division of Early Learning and Development for the fiscal year 2026, while simultaneously reducing the appropriation for the Division of Services for the Developmentally Disabled and the Division of Early Learning and Development. Specifically, it allocates $59,300 for the Southwest Idaho Treatment Center and $18,227,000 for the Idaho Child Care Program, with a total appropriation of $18,558,000. The bill also reduces the full-time equivalent positions authorized for the Extended Employment Services program by three.

Furthermore, the bill imposes restrictions on the use of federal funding, stating that appropriations contingent on anticipated federal support cannot be supplanted by state funds without legislative approval. It mandates that the Department of Health and Welfare focus on short-term investments to expand child care availability without creating ongoing public subsidy needs. The bill declares an emergency, making it effective from July 1, 2025.