This bill amends Chapter 1, Title 38 of the Idaho Code by adding a new section, 38-131C, which establishes provisions for deficiency warrants related to fire resources. Specifically, it allows the state board of land commissioners to authorize the issuance of deficiency warrants to cover reimbursable costs associated with providing fire resources for non-wildland fire suppression activities. These activities are mobilized through established wildland fire and emergency management dispatch and deployment processes. Upon authorization, the state controller is responsible for drawing these deficiency warrants against the general fund.

Additionally, the bill declares an emergency, stating that it will take effect on July 1, 2026. This urgency suggests that the provisions outlined are intended to address immediate needs related to fire resource management in Idaho.