This bill implements the cost items in collective bargaining agreements reached between the State and the Maine Service Employees Association and provides for equitable treatment for confidential employees and certain other employees excluded from collective bargaining. The bill specifies the costs from the General Fund and Highway Fund to fund salary increases and authorizes the transfer by financial order of available General Fund and Highway Fund balances as necessary. The bill provides for the adjustment of certain salary schedules in fiscal year 2026-27 consistent with agreements ratified by the Maine Service Employees Association by August 31, 2026. The bill provides for similar and equitable treatment of confidential employees, probationary employees and other employees excluded from collective bargaining. The bill amends Public Law 2025, chapter 492 to remove the Maine Service Employees Association from the provision in that chapter regarding the requirement that salary schedules must be adjusted consistent with agreements ratified by December 31, 2025 and the provision in that chapter regarding costs to the General Fund and Highway Fund. The bill makes those changes retroactive to the effective date of chapter 492.