This bill appropriates funds for the Council on the Arts for the biennium from July 1, 2025, to June 30, 2027. It includes a total appropriation of $4,667,535, which encompasses salaries, operating expenses, and grants. Notably, the bill introduces a new line item for "Base Level Enhancements Appropriation" and specifies a grant amount of $2,336,801 after a reduction of $18,541. Additionally, it allows for the transfer of funds from a new and vacant FTE pool to the salaries and wages line item, while also detailing the council's ability to spend accrued interest from the cultural endowment fund without limitations imposed by previous legislation.

The bill also includes provisions for one-time funding, specifically allocating $5,000 for "Arts across the prairie education," and establishes reporting requirements for the council regarding the use of these funds. It designates $10,000 each for the state troubadour and poet laureate within the grants line item. Furthermore, it exempts certain line item transfers from existing regulations and allows for the continuation of unexpended appropriations related to accrued leave payouts, ensuring that these funds remain available for the council's use during the specified biennium.