This bill appropriates additional funds to the State Board of Education and the Board of Regents of the University of Idaho for the fiscal year 2027, while also implementing a reduction in the overall appropriation. Specifically, it allocates a total of $2,420,200 for various educational institutions, including Boise State University, Idaho State University, Lewis-Clark State College, and the University of Idaho. Notably, the bill includes an insertion of $260,100 from the Normal School Endowment Income Fund for Idaho State University and an additional $680,400 from the University Endowment Income Fund for the University of Idaho, which are intended to support personnel costs and operating expenditures.

In contrast, the bill also mandates a reduction in appropriations from the General Fund for operating expenditures across the institutions, totaling $752,900. This includes specific reductions of $295,300 for Boise State University, $186,300 for Idaho State University, $61,100 for Lewis-Clark State College, and $210,200 for the University of Idaho. The bill declares an emergency, making it effective immediately on July 1, 2026.