The bill revises the General Appropriations Act for the fiscal year 2026, amending various sections of the 2025 Session Laws, chapter 216. Key changes include significant increases in operating expenses across multiple departments, such as the Governor's Office of Economic Development, which sees an increase in general funds from $1,368,614 to $1,668,614, and federal funds from $28,675,155 to $44,050,155. Other notable amendments include adjustments in the Bureau of Finance and Management, the Department of Social Services, and the Department of Education, among others, with many line items reflecting both increases and decreases in funding.

Additionally, the bill introduces new sections that allocate funds from the state general fund to various modernization and security initiatives, including $10 million to the IT modernization fund and $3.1 million to the reemployment assistance modernization fund. It also allows for the carryover of unspent funds from certain appropriations until June 30, 2028, and specifies that unspent funds at the end of fiscal year 2026 may be carried over to fiscal year 2027. The bill is set to take effect on June 29, 2026.