This bill appropriates additional funding to the Idaho Transportation Department for fiscal year 2026, while also reducing certain appropriations for personnel costs. 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, ensuring timely distribution of funds to local entities.

Key insertions in the bill include the allocation of funds for aeronautics and the Contract Construction and Right-of-Way Acquisition Division, as well as the establishment of conditions for airport development grant eligibility. The bill emphasizes compliance with federal regulations regarding airport hangar usage and outlines the conditions, limitations, and restrictions applicable to the appropriations made. An emergency clause is included, allowing certain sections of the bill to take effect immediately upon passage and approval, while others will be effective starting July 1, 2025.