This bill proposes significant changes to Idaho's appropriations for the fiscal year 2026, including a reduction in overall appropriations as established in the Laws of 2025, and a decrease in the number of authorized full-time equivalent positions by a total of 56.25. It facilitates a cash transfer of $22,366,500 from the Public School Income Fund to the General Fund to support the state's budgetary needs. The bill also includes an emergency clause, allowing it to take effect immediately upon passage and approval.

Key insertions in the bill enhance funding for various educational institutions and programs, such as Boise State University and Idaho State University, as well as for health, education, and correctional services through new funding lines for federal grants and other revenue sources. Specific allocations are detailed for departments like the Department of Environmental Quality and the Department of Fish and Game, which receive increased funding from multiple sources, including federal funds. Overall, the bill aims to provide a comprehensive financial framework for state operations while ensuring adequate resources for essential services and managing personnel costs.