This bill appropriates additional funds to the Department of Correction for fiscal years 2026 and 2027, totaling $32,823,700. The funding is allocated across various programs, including management services, state prisons, community corrections, and medical services. Notably, the bill introduces new appropriations from the Miscellaneous Revenue Fund for several correctional institutions, including $30,900 for management services, $35,000 for prisons administration, and significant amounts for other facilities, such as $665,000 for the Idaho State Correctional Institution in Boise and $812,200 for community reentry centers.

Additionally, the bill mandates the Department of Correction to conduct a review of community reentry center service delivery, focusing on operational efficiency, potential outsourcing, and recidivism outcomes. The findings from this review are to be reported to the Joint Finance-Appropriations Committee by November 1, 2026. The bill also establishes conditions, limitations, and restrictions on the appropriations made, and declares an emergency for immediate implementation of certain sections upon passage.