The bill appropriates funds to the Department of Revenue for the fiscal years 2026-27 and 2027-28, specifically allocating $105,300 from the Department of Revenue Enforcement Fund for FY2026-27 and no funds for FY2027-28. The appropriated funds are designated for Program 102 to assist in the operations of the Second Session of the Ninth Legislature in 2026. Additionally, the bill stipulates that no expenditures for permanent and temporary salaries and per diems for state employees shall be made from these appropriated funds.

The act is set to become operative on July 1, 2026, and includes an emergency clause, allowing it to take effect immediately upon passage and approval. This provision underscores the urgency of the funding to ensure the Department of Revenue can effectively carry out its responsibilities in the upcoming legislative session.