This bill appropriates funds to the Legislative Branch of Idaho for the fiscal year 2027, specifically for the Legislative Services Office and the Office of Performance Evaluations. The total appropriation amounts to $13,089,100, which includes personnel costs and operating expenditures from various funds, including the General Fund and the Professional Services Fund, which sees an insertion of $2,109,200 for operating expenditures. The bill also exempts these offices from expense class and program transfer limitations, allowing for unlimited transfers between expense classes and programs for the specified period.

Additionally, the bill provides reappropriation authority for any unexpended balances from the ARPA State Fiscal Recovery Fund allocated to the Legislative Technology Program for fiscal year 2026. This reappropriation is intended for nonrecurring expenditures during the same fiscal period. The act declares an emergency, making it effective immediately on July 1, 2026, and outlines that appropriations are subject to specific conditions, limitations, and restrictions as detailed within the bill.