The bill, passed on April 11, 2025, appropriates public funds from the Treasury for the fiscal year 2026, which runs from July 1, 2025, to June 30, 2026. It establishes a framework for the economical and efficient management of state funds, detailing definitions for key terms and categories of appropriations, including personal services and employee benefits. The bill mandates that appropriations must be expended according to specific provisions, ensuring that no expenditure exceeds the allocated amounts. It also outlines the reappropriation of unexpended balances from fiscal year 2025 for continued use in fiscal year 2026, allowing for flexibility in fund management.

Significant allocations within the bill include $1,409,433,013 for Basic State Aid to schools and over $4.7 billion for the Department of Human Services, reflecting the state's commitment to education and health services. The bill allows for the transfer of funds between appropriations to address operational needs and emphasizes the importance of adhering to defined categories of appropriations. Additionally, it includes provisions for funding from surplus revenues and lottery net profits, ensuring that state resources are effectively utilized to support essential services and programs across various sectors, including education, health, and economic development.