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 of these distributions.

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. Additionally, the bill outlines reductions in personnel costs for specific programs within the Idaho Transportation Department. An emergency clause is included, allowing certain sections of the bill to take effect immediately upon passage, while others will be effective starting July 1, 2025.