The bill appropriates funds from the Idaho Millennium Income Fund for fiscal year 2027, targeting various community health initiatives such as community-based recovery centers, after-school programs, and youth assessment centers. It allocates $150,000 for the Substance Abuse Treatment and Prevention Program, with a maximum of $1,500,000 designated for community-based recovery centers that provide essential support services to Idahoans. The bill establishes criteria for the creation of new recovery centers, mandates oversight by the Department of Health and Welfare, and ensures that funds are utilized for operational costs while maintaining accountability through required reporting.

Additionally, the bill allocates funds for the Idaho Children's Trust Fund, youth assessment centers, the Council on Domestic Violence and Victim Assistance, and the Office of Drug Policy, amounting to millions in support for programs aimed at enhancing the safety and well-being of Idaho youth. It emphasizes a one-time appropriation approach, indicating no expectation of future financial support for these initiatives. The Office of Drug Policy is required to present a comprehensive report to the Joint Millennium Fund Committee following a statewide media campaign, and any unused funds at the end of the fiscal year must be returned to the Idaho Millennium Income Fund. The bill also includes a $30,000 appropriation for the Department of Juvenile Corrections for training and coordination of school resource officers, with the act set to take effect on July 1, 2026.