The bill outlines appropriations for various state departments in New Hampshire for the fiscal years ending June 30, 2026, and June 30, 2027, emphasizing significant budget reductions across multiple departments. It mandates that any revenue expenditures exceeding estimates require prior approval from the fiscal committee and the governor, and appropriations for indirect costs must be transferred to the general fund in compliance with federal requirements. Additionally, the bill stipulates that certain appropriations will not lapse until June 30, 2027, and if office space becomes available due to program reductions, agencies currently renting private space must occupy the available state space.

The bill specifies substantial cuts in appropriations, including a $3,000,000 reduction for the Department of Environmental Services and a $25,500,000 cut for the Department of Health and Human Services each year. Other departments, such as the Department of State and the Department of Corrections, will also experience reductions, with the latter facing a total cut of $10,000,000 over the biennium. The Liquor Commission is required to reduce liquor fund appropriations by $1,000,000, utilizing excess revenue to meet this reduction. The total projected general fund revenue is estimated at $1,764,500,000 for FY 2026 and $1,809,100,000 for FY 2027, with the act set to take effect on July 1, 2025. No specific legal language insertions or deletions were noted in the provided text.