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LEGISLATURE
OF
THE
STATE
OF
IDAHO
Sixty-eighth
Legislature
Second
Regular
Session
-
2026
IN
THE
HOUSE
OF
REPRESENTATIVES
HOUSE
BILL
NO.
867
BY
APPROPRIATIONS
COMMITTEE
AN
ACT
1
RELATING
TO
APPROPRIATIONS
TO
GENERAL
GOVERNMENT;
APPROPRIATING
MONEYS
TO
2
THE
DEPARTMENT
OF
ADMINISTRATION,
THE
CAPITOL
COMMISSION,
THE
COMMIS
-
3
SION
ON
AGING,
THE
COMMISSION
ON
THE
ARTS,
THE
COMMISSION
FOR
THE
BLIND
4
AND
VISUALLY
IMPAIRED,
THE
OFFICE
OF
DRUG
POLICY,
THE
OFFICE
OF
ENERGY
5
AND
MINERAL
RESOURCES,
THE
DIVISION
OF
FINANCIAL
MANAGEMENT,
THE
DIVI
-
6
SION
OF
HUMAN
RESOURCES,
THE
OFFICE
OF
INFORMATION
TECHNOLOGY
SERVICES,
7
THE
STATE
LIQUOR
DIVISION,
THE
MILITARY
DIVISION,
THE
PUBLIC
EMPLOYEE
8
RETIREMENT
SYSTEM,
THE
OFFICE
OF
SPECIES
CONSERVATION,
THE
STEM
ACTION
9
CENTER,
THE
WOLF
DEPREDATION
CONTROL
BOARD,
THE
WORKFORCE
DEVELOPMENT
10
COUNCIL,
THE
BOARD
OF
TAX
APPEALS,
AND
THE
STATE
TAX
COMMISSION
FOR
FIS
-
1
1
CAL
YEAR
2027;
LIMITING
THE
NUMBER
OF
AUTHORIZED
FULL
-
TIME
EQUIVALENT
12
POSITIONS;
APPROPRIATING
AND
TRANSFERRING
MONEYS
FROM
THE
PERMANENT
13
BUILDING
FUND
TO
THE
ADMINISTRATION
AND
ACCOUNTING
SERVICES
FUND;
14
APPROPRIATING
AND
TRANSFERRING
MONEYS
FROM
THE
CAPITOL
MAINTENANCE
RE
-
15
SERVE
FUND
TO
THE
CAPITOL
COMMISSION
OPERATING
FUND;
PROVIDING
REAPPRO
-
16
PRIATION
AUTHORITY
FOR
THE
IDAHO
STATE
CAPITOL
COMMISSION;
PROVIDING
17
A
CASH
TRANSFER
TO
THE
GOVERNOR'S
RESIDENCE
FUND;
PROVIDING
REAPPRO
-
18
PRIATION
AUTHORITY
FOR
ENERGY
RESILIENCY
GRANTS;
PROVIDING
CONTINUOUS
19
APPROPRIATION
FOR
CERTAIN
EXPENDITURES
BY
THE
MILITARY
DIVISION;
PRO
-
20
VIDING
CONTINUOUS
APPROPRIATION
FOR
CERTAIN
EXPENDITURES
BY
THE
PUBLIC
21
EMPLOYEE
RETIREMENT
SYSTEM
OF
IDAHO;
PROVIDING
REAPPROPRIATION
AUTHOR
-
22
ITY
FOR
THE
ARPA
STATE
FISCAL
RECOVERY
FUND;
PROVIDING
REAPPROPRIATION
23
AUTHORITY
FOR
THE
IN
-
DEMAND
CAREERS
FUND;
PROVIDING
REAPPROPRIATION
24
AUTHORITY
FOR
THE
WORKFORCE
DEVELOPMENT
TRAINING
FUND;
PROVIDING
FOR
25
PLAN
STRUCTURE
OF
THE
GROUP
HEALTH
INSURANCE
PLAN;
PROVIDING
FOR
GROUP
26
INSURANCE
PREMIUMS;
REQUIRING
AN
ACCOUNTABILITY
REPORT
FOR
TAX
COL
-
27
LECTIONS
AND
DISTRIBUTIONS;
PROVIDING
FOR
ACCOUNTABILITY
REPORTS;
28
PROVIDING
FOR
CONDITIONS,
LIMITATIONS,
AND
RESTRICTIONS;
AND
DECLARING
29
AN
EMERGENCY
AND
PROVIDING
AN
EFFECTIVE
DATE.
30
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
31
SECTION
1.
There
is
hereby
appropriated
to
the
programs
listed
in
Gen
-
32
eral
Government
the
following
amounts
to
be
expended
according
to
the
desig
-
33
nated
programs
and
expense
classes
from
the
listed
funds
for
the
period
July
34
1,
2026,
through
June
30,
2027:
35
2
FOR
1
FOR
2
FOR
FOR
TRUSTEE
AND
PERSONNEL
3
OPERATING
CAPITAL
BENEFIT
COSTS
4
EXPENDITURES
OUTLAY
PAYMENTS
TOTAL
I.
DEPARTMENT
OF
ADMINISTRATION:
5
A.
MANAGEMENT
SERVICES:
6
FROM:
7
General
8
Fund
9
$214,500
$148,800
$363,300
Permanent
Building
10
Fund
1
1
161,400
18,100
$60,600
240,100
Administration
and
Accounting
Services
12
Fund
13
761,900
118,000
879,900
Federal
Surplus
Property
Revolving
14
Fund
15
25,200
25,200
Employee
Group
Insurance
16
Fund
17
89,800
100
89,900
Retained
Risk
18
Fund
19
38,200
38,200
Industrial
Special
Indemnity
20
Fund
21
24,400
0
0
24,400
TOTAL
22
$1,315,400
$285,000
$60,600
$1,661,000
B.
PUBLIC
WORKS:
23
FROM:
24
General
25
Fund
26
$1,660,400
$1,660,400
Permanent
Building
27
Fund
28
$3,508,700
929,300
4,438,000
Administration
and
Accounting
Services
29
Fund
30
3,250,900
12,529,400
15,780,300
TOTAL
31
$6,759,600
$15,119,100
$21,878,700
C.
PURCHASING:
32
FROM:
33
Administration
and
Accounting
Services
34
Fund
35
$1,988,600
$397,600
$2,386,200
Federal
Surplus
Property
Revolving
36
Fund
37
249,000
415,600
664,600
TOTAL
38
$2,237,600
$813,200
$3,050,800
3
FOR
1
FOR
2
FOR
FOR
TRUSTEE
AND
PERSONNEL
3
OPERATING
CAPITAL
BENEFIT
COSTS
4
EXPENDITURES
OUTLAY
PAYMENTS
TOTAL
D.
INSURANCE
MANAGEMENT:
5
FROM:
6
Employee
Group
Insurance
7
Fund
8
$839,500
$449,800
$1,289,300
Retained
Risk
9
Fund
10
938,200
251,500
1,189,700
Industrial
Special
Indemnity
1
1
Fund
12
232,700
103,100
335,800
TOTAL
13
$2,010,400
$804,400
$2,814,800
E.
DOCUMENT
SERVICES:
14
FROM:
15
General
16
Fund
17
$765,800
$765,800
Administration
and
Accounting
Services
18
Fund
19
441,100
$716,200
1,157,300
TOTAL
20
$1,206,900
$716,200
$1,923,100
DIVISION
21
TOTAL
22
$13,529,900
$17,737,900
$60,600
$31,328,400
II.
CAPITOL
COMMISSION:
23
FROM:
24
Capitol
Commission
Operating
25
Fund
26
$142,000
$142,000
Capitol
Maintenance
Reserve
27
Fund
28
0
$2,200,000
2,200,000
TOTAL
29
$142,000
$2,200,000
$2,342,000
III.
COMMISSION
ON
AGING:
30
FROM:
31
General
32
Fund
33
$785,800
$347,200
$5,056,800
$6,189,800
Federal
Grant
34
Fund
35
930,800
497,300
$74,700
9,021,900
10,524,700
TOTAL
36
$1,716,600
$844,500
$74,700
$14,078,700
$16,714,500
4
FOR
1
FOR
2
FOR
FOR
TRUSTEE
AND
PERSONNEL
3
OPERATING
CAPITAL
BENEFIT
COSTS
4
EXPENDITURES
OUTLAY
PAYMENTS
TOTAL
IV.
COMMISSION
ON
THE
ARTS:
5
FROM:
6
General
7
Fund
8
$438,900
$156,300
$20,700
$310,200
$926,100
Miscellaneous
Revenue
9
Fund
10
39,800
66,500
106,300
Federal
Grant
1
1
Fund
12
525,900
193,500
29,200
500,200
1,248,800
TOTAL
13
$964,800
$389,600
$49,900
$876,900
$2,281,200
V.
COMMISSION
FOR
THE
BLIND
AND
VISUALLY
IMPAIRED:
14
FROM:
15
General
16
Fund
17
$1,073,800
$141,100
$200
$521,800
$1,736,900
Randolph
Sheppard
18
Fund
19
27,600
100,100
127,700
Rehabilitation
Revenue
and
Refunds
20
Fund
21
34,300
13,000
47,300
Miscellaneous
Revenue
22
Fund
23
28,100
56,300
84,400
Adaptive
Aids
and
Appliances
24
Fund
25
28,600
62,900
91,500
Federal
Grant
26
Fund
27
2,995,800
718,900
0
470,300
4,185,000
TOTAL
28
$4,098,200
$1,012,900
$200
$1,161,500
$6,272,800
VI.
OFFICE
OF
DRUG
POLICY:
29
FROM:
30
General
31
Fund
32
$316,500
$66,200
$382,700
Miscellaneous
Revenue
33
Fund
34
24,500
24,500
Federal
Grant
35
Fund
36
338,400
989,700
$3,209,800
4,537,900
TOTAL
37
$654,900
$1,080,400
$3,209,800
$4,945,100
5
FOR
1
FOR
2
FOR
FOR
TRUSTEE
AND
PERSONNEL
3
OPERATING
CAPITAL
BENEFIT
COSTS
4
EXPENDITURES
OUTLAY
PAYMENTS
TOTAL
VII.
OFFICE
OF
ENERGY
AND
MINERAL
RESOURCES:
5
FROM:
6
Indirect
Cost
Recovery
7
Fund
8
$274,700
$62,000
$336,700
Renewable
Energy
Resources
9
Fund
10
206,900
42,500
249,400
Miscellaneous
Revenue
1
1
Fund
12
21,800
12,000
33,800
Petroleum
Price
Violation
13
Fund
14
266,400
178,600
$15,900
$58,000
518,900
Federal
Grant
15
Fund
16
776,400
467,200
0
10,398,900
11,642,500
TOTAL
17
$1,546,200
$762,300
$15,900
$10,456,900
$12,781,300
VIII.
DIVISION
OF
FINANCIAL
MANAGEMENT:
18
FROM:
19
General
20
Fund
21
$2,075,400
$180,000
$2,255,400
Indirect
Cost
Recovery
22
Fund
23
117,900
10,000
127,900
Miscellaneous
Revenue
24
Fund
25
141,300
48,000
189,300
Administrative
Code
26
Fund
27
480,000
201,600
681,600
American
Rescue
Plan
28
Fund
29
$20,589,700
20,589,700
ARPA
Homeowner
Assistance
30
Fund
31
20,000,000
20,000,000
ARPA
State
Fiscal
Recovery
32
Fund
33
0
1,000,000
0
1,000,000
TOTAL
34
$2,814,600
$1,439,600
$40,589,700
$44,843,900
IX.
DIVISION
OF
HUMAN
RESOURCES:
35
FROM:
36
Division
of
Human
Resources
37
Fund
38
$18,170,300
$1,450,600
$19,620,900
6
FOR
1
FOR
2
FOR
FOR
TRUSTEE
AND
PERSONNEL
3
OPERATING
CAPITAL
BENEFIT
COSTS
4
EXPENDITURES
OUTLAY
PAYMENTS
TOTAL
X.
OFFICE
OF
INFORMATION
TECHNOLOGY
SERVICES:
5
FROM:
6
General
7
Fund
8
$1,880,800
$1,800,600
$3,681,400
Administration
and
Accounting
Services
9
Fund
10
28,014,800
8,881,400
$463,300
37,359,500
TOTAL
1
1
$29,895,600
$10,682,000
$463,300
$41,040,900
XI.
STATE
LIQUOR
DIVISION,
OPERATIONS:
12
FROM:
13
Liquor
Control
14
Fund
15
$21,110,200
$5,585,700
$4,902,000
$31,597,900
XII.
MILITARY
DIVISION:
16
A.
MILITARY
MANAGEMENT:
17
FROM:
18
General
19
Fund
20
$2,814,800
$895,100
$273,300
$3,983,200
Indirect
Cost
Recovery
21
Fund
22
467,300
36,500
503,800
Emergency
Medical
Services
23
Fund
24
261,900
261,900
Miscellaneous
Revenue
25
Fund
26
765,900
765,900
Administration
and
Accounting
Services
27
Fund
28
3,563,500
1,137,600
$28,800
0
4,729,900
TOTAL
29
$7,107,500
$2,835,100
$28,800
$273,300
$10,244,700
B.
FEDERAL/STATE
AGREEMENTS:
30
FROM:
31
General
32
Fund
33
$1,425,600
$1,071,000
$2,496,600
Miscellaneous
Revenue
34
Fund
35
2,211,000
435,200
2,646,200
7
FOR
1
FOR
2
FOR
FOR
TRUSTEE
AND
PERSONNEL
3
OPERATING
CAPITAL
BENEFIT
COSTS
4
EXPENDITURES
OUTLAY
PAYMENTS
TOTAL
Federal
Grant
5
Fund
6
36,186,000
32,396,300
68,582,300
TOTAL
7
$39,822,600
$33,902,500
$73,725,100
C.
OFFICE
OF
EMERGENCY
MANAGEMENT:
8
FROM:
9
General
10
Fund
1
1
$2,532,000
$251,900
$2,783,900
Federal
Grant
12
Fund
13
3,566,300
5,148,600
$2,500,000
$11,225,600
22,440,500
TOTAL
14
$6,098,300
$5,400,500
$2,500,000
$11,225,600
$25,224,400
D.
EMERGENCY
MEDICAL
SERVICES:
15
FROM:
16
General
17
Fund
18
$71,400
$145,000
$216,400
Emergency
Medical
Services
19
Fund
20
2,253,900
1,156,000
3,409,900
Emergency
Medical
Services
III
21
Fund
22
$1,700,000
1,700,000
TSE
Registry
23
Fund
24
132,800
327,000
459,800
Miscellaneous
Revenue
25
Fund
26
824,800
551,400
1,376,200
Federal
Grant
27
Fund
28
60,000
120,000
0
180,000
TOTAL
29
$3,342,900
$2,299,400
$1,700,000
$7,342,300
DIVISION
30
TOTAL
31
$56,371,300
$44,437,500
$2,528,800
$13,198,900
$116,536,500
XIII.
PUBLIC
EMPLOYEE
RETIREMENT
SYSTEM:
32
A.
RETIREMENT
ADMINISTRATION:
33
FROM:
34
PERSI
Administrative
35
Fund
36
$7,189,500
$2,567,200
$9,756,700
8
FOR
1
FOR
2
FOR
FOR
TRUSTEE
AND
PERSONNEL
3
OPERATING
CAPITAL
BENEFIT
COSTS
4
EXPENDITURES
OUTLAY
PAYMENTS
TOTAL
Judges'
Retirement
5
Fund
6
84,600
1,000
85,600
TOTAL
7
$7,274,100
$2,568,200
$9,842,300
B.
PORTFOLIO
INVESTMENT:
8
FROM:
9
PERSI
Special
10
Fund
1
1
$1,033,500
$200,500
$1,234,000
DIVISION
12
TOTAL
13
$8,307,600
$2,768,700
$11,076,300
XIV.
OFFICE
OF
SPECIES
CONSERVATION:
14
FROM:
15
General
16
Fund
17
$1,001,000
$760,100
$1,761,100
Miscellaneous
Revenue
18
Fund
19
50,000
50,000
Federal
Grant
20
Fund
21
812,100
174,100
$29,000
$17,140,000
18,155,200
TOTAL
22
$1,813,100
$984,200
$29,000
$17,140,000
$19,966,300
XV.
STEM
ACTION
CENTER:
23
FROM:
24
General
25
Fund
26
$774,400
$1,195,700
$90,500
$1,000,000
$3,060,600
STEM
Education
27
Fund
28
0
100,000
0
2,829,900
2,929,900
TOTAL
29
$774,400
$1,295,700
$90,500
$3,829,900
$5,990,500
XVI.
WOLF
DEPREDATION
CONTROL
BOARD:
30
FROM:
31
General
32
Fund
33
$372,400
$372,400
9
FOR
1
FOR
2
FOR
FOR
TRUSTEE
AND
PERSONNEL
3
OPERATING
CAPITAL
BENEFIT
COSTS
4
EXPENDITURES
OUTLAY
PAYMENTS
TOTAL
XVII.
WORKFORCE
DEVELOPMENT
COUNCIL:
5
FROM:
6
Workforce
Development
Training
7
Fund
8
$569,200
$457,600
$7,684,500
$8,711,300
In
-
Demand
Careers
9
Fund
10
1,050,900
3,038,300
70,766,700
74,855,900
ARPA
State
Fiscal
Recovery
1
1
Fund
12
197,200
637,200
834,400
Federal
Grant
13
Fund
14
134,000
50,000
0
184,000
TOTAL
15
$1,951,300
$4,183,100
$78,451,200
$84,585,600
XVIII.
BOARD
OF
TAX
APPEALS:
16
FROM:
17
General
18
Fund
19
$549,600
$55,800
$51,900
$657,300
XIX.
STATE
TAX
COMMISSION:
20
A.
GENERAL
SERVICES:
21
FROM:
22
General
23
Fund
24
$8,763,300
$5,554,300
$95,500
$14,413,100
Multistate
Tax
Compact
25
Fund
26
148,500
604,800
2,500
755,800
Administration
and
Accounting
27
Fund
28
42,500
28,800
2,500
73,800
Administration
Services
for
Transportation
29
Fund
30
822,800
1,130,400
5,000
1,958,200
Seminars
and
Publications
31
Fund
32
0
21,500
0
21,500
TOTAL
33
$9,777,100
$7,339,800
$105,500
$17,222,400
B.
AUDIT
DIVISION:
34
FROM:
35
General
36
Fund
37
$8,471,900
$559,200
$114,000
$9,145,100
10
FOR
1
FOR
2
FOR
FOR
TRUSTEE
AND
PERSONNEL
3
OPERATING
CAPITAL
BENEFIT
COSTS
4
EXPENDITURES
OUTLAY
PAYMENTS
TOTAL
Multistate
Tax
Compact
5
Fund
6
2,136,900
507,200
2,644,100
Administration
and
Accounting
7
Fund
8
19,400
24,400
43,800
Administration
Services
for
Transportation
9
Fund
10
2,237,500
360,400
0
2,597,900
TOTAL
1
1
$12,865,700
$1,451,200
$114,000
$14,430,900
C.
COMPLIANCE
DIVISION:
12
FROM:
13
General
14
Fund
15
$8,954,500
$1,109,100
$114,000
$10,177,600
Administration
Services
for
Transportation
16
Fund
17
270,600
29,600
0
300,200
TOTAL
18
$9,225,100
$1,138,700
$114,000
$10,477,800
D.
REVENUE
OPERATIONS:
19
FROM:
20
General
21
Fund
22
$4,407,700
$1,318,000
$5,725,700
Multistate
Tax
Compact
23
Fund
24
4,000
4,000
Administration
and
Accounting
25
Fund
26
100,500
17,100
117,600
Administration
Services
for
Transportation
27
Fund
28
816,400
262,100
$2,300
1,080,800
Seminars
and
Publications
29
Fund
30
0
26,400
0
26,400
TOTAL
31
$5,324,600
$1,627,600
$2,300
$6,954,500
E.
PROPERTY
TAX:
32
FROM:
33
General
34
Fund
35
$4,502,400
$265,300
$4,767,700
11
FOR
1
FOR
2
FOR
FOR
TRUSTEE
AND
PERSONNEL
3
OPERATING
CAPITAL
BENEFIT
COSTS
4
EXPENDITURES
OUTLAY
PAYMENTS
TOTAL
Seminars
and
Publications
5
Fund
6
0
201,000
201,000
TOTAL
7
$4,502,400
$466,300
$4,968,700
DIVISION
8
TOTAL
9
$41,694,900
$12,023,600
$335,800
$54,054,300
GRAND
TOTAL
10
$205,963,500
$107,248,500
$10,742,000
$183,054,100
$507,008,100
SECTION
2.
FTP
AUTHORIZATION.
In
accordance
with
Section
67
-
3519,
1
1
Idaho
Code,
each
of
the
programs
in
General
Government
is
authorized
no
more
12
than
the
following
number
of
full
-
time
equivalent
positions
at
any
point
13
during
the
period
July
1,
2026,
through
June
30,
2027,
unless
specifically
14
authorized
by
the
Governor.
The
Joint
Finance
-
Appropriations
Committee
15
will
be
notified
promptly
of
any
increased
positions
so
authorized.
16
Department
of
Administration
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
136.00
17
Commission
on
Aging
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15.00
18
Commission
on
the
Arts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8.00
19
Commission
for
the
Blind
and
Visually
Impaired
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
43.12
20
Office
of
Drug
Policy
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6.00
21
Office
of
Energy
and
Mineral
Resources
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11.00
22
Division
of
Financial
Management
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20.00
23
Division
of
Human
Resources
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
166.00
24
Office
of
Information
Technology
Services
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
243.00
25
State
Liquor
Division
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
253.25
26
Military
Division
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
460.64
27
Public
Employee
Retirement
System
of
Idaho
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
81.00
28
Office
of
Species
Conservation
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16.00
29
STEM
Action
Center
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7.00
30
Workforce
Development
Council
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14.00
31
Board
of
Tax
Appeals
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4.00
32
State
Tax
Commission
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
445.00
33
SECTION
3.
CASH
TRANSFER
TO
THE
ADMINISTRATION
AND
ACCOUNTING
SERVICES
34
FUND.
There
is
hereby
appropriated
and
the
Office
of
the
State
Controller
35
shall
transfer
$1,737,500
from
the
Permanent
Building
Fund
to
the
Adminis
-
36
tration
and
Accounting
Services
Fund
on
July
1,
2026,
or
as
soon
thereafter
37
as
practicable,
for
the
Capitol
Mall
Facilities
payment
in
the
Division
of
38
Public
Works
due
in
fiscal
year
2027.
39
SECTION
4.
CASH
TRANSFER
TO
THE
CAPITOL
COMMISSION
OPERATING
FUND.
40
There
is
hereby
appropriated
to
the
Department
of
Administration
for
the
41
Idaho
State
Capitol
Commission
and
the
Office
of
the
State
Controller
shall
42
transfer
$250,000
from
the
Capitol
Maintenance
Reserve
Fund
to
the
Capitol
43
12
Commission
Operating
Fund
on
July
1,
2026,
or
as
soon
thereafter
as
practica
-
1
ble,
for
the
period
July
1,
2026,
through
June
30,
2027.
2
SECTION
5.
REAPPROPRIATION
AUTHORITY
FOR
THE
IDAHO
STATE
CAPITOL
COM
-
3
MISSION.
There
is
hereby
reappropriated
to
the
Department
of
Administration
4
for
the
Idaho
State
Capitol
Commission
any
unexpended
and
unencumbered
bal
-
5
ances
appropriated
or
reappropriated
to
the
Department
of
Administration
6
for
the
Idaho
State
Capitol
Commission
from
the
Capitol
Commission
Operating
7
Fund
and
the
Capitol
Maintenance
Reserve
Fund
for
fiscal
year
2026
to
be
used
8
for
nonrecurring
expenditures
for
the
period
July
1,
2026,
through
June
30,
9
2027.
The
Office
of
the
State
Controller
shall
confirm
the
reappropriation
10
amount,
by
fund,
expense
class,
and
program,
with
the
Legislative
Services
1
1
Office
prior
to
processing
the
reappropriation
authorized
herein.
12
SECTION
6.
CASH
TRANSFER
TO
THE
GOVERNOR'S
RESIDENCE
FUND.
Notwith
-
13
standing
the
provisions
of
Section
57
-
1108,
Idaho
Code,
and
any
other
14
provision
of
law
to
the
contrary,
of
the
amount
appropriated
in
Section
1
15
of
this
act
to
the
Department
of
Administration
for
the
Management
Services
16
Program
from
the
Permanent
Building
Fund,
the
Office
of
the
State
Controller
17
shall
transfer
$60,600
to
the
Governor's
Residence
Fund
on
July
1,
2026,
or
18
as
soon
thereafter
as
practicable,
for
the
period
July
1,
2026,
through
June
19
30,
2027,
to
be
used
for
the
Governor's
housing
stipend.
20
SECTION
7.
REAPPROPRIATION
AUTHORITY
FOR
ENERGY
RESILIENCY
GRANTS.
21
There
is
hereby
reappropriated
to
the
Office
of
Energy
and
Mineral
Resources
22
any
unexpended
and
unencumbered
balances
appropriated
or
reappropriated
to
23
the
Office
of
Energy
and
Mineral
Resources
from
the
Miscellaneous
Revenue
24
Fund
for
the
purpose
of
the
Energy
Resiliency
Grant
Program
for
fiscal
year
25
2026,
in
an
amount
not
to
exceed
$10,609,800
from
the
Miscellaneous
Revenue
26
Fund,
to
be
used
for
nonrecurring
expenditures
related
to
the
Energy
Re
-
27
siliency
Grant
Program
for
the
period
July
1,
2026,
through
June
30,
2027.
28
The
Office
of
the
State
Controller
shall
confirm
the
reappropriation
amount,
29
by
fund,
expense
class,
and
program,
with
the
Legislative
Services
Office
30
prior
to
processing
the
reappropriation
authorized
herein.
31
SECTION
8.
CONTINUOUS
APPROPRIATION
FOR
THE
MILITARY
DIVISION.
The
32
Military
Division
is
hereby
granted
continuous
appropriation
authority
for
33
the
Idaho
Office
of
Emergency
Management's
Miscellaneous
Revenue
Fund
for
34
the
period
July
1,
2026,
through
June
30,
2027,
for
the
purpose
of
covering
35
incurred
costs
arising
out
of
hazardous
substance
incidents.
36
SECTION
9.
CONTINUOUS
APPROPRIATION
FOR
THE
PUBLIC
EMPLOYEE
RETIREMENT
37
SYSTEM
OF
IDAHO.
Notwithstanding
the
provisions
of
Section
59
-
1311(4)(d),
38
Idaho
Code,
moneys
appropriated
in
Section
1
of
this
act
for
the
Portfolio
39
Investment
Program
within
the
Public
Employee
Retirement
System
of
Idaho
are
40
for
administrative
costs
of
the
Portfolio
Investment
Program
as
provided
in
41
Section
59
-
1311(3),
Idaho
Code.
Amounts
necessary
to
pay
all
other
invest
-
42
ment
expenses
related
to
the
Portfolio
Investment
Program
are
perpetually
43
appropriated
to
the
Retirement
Board
as
provided
in
Section
59
-
1311(4)(a),
44
(b)
and
(c),
Idaho
Code.
45
13
SECTION
10.
REAPPROPRIATION
AUTHORITY
FOR
THE
ARPA
STATE
FISCAL
RE
-
1
COVERY
FUND.
There
is
hereby
reappropriated
to
the
Workforce
Development
2
Council
any
unexpended
and
unencumbered
balances
appropriated
or
reappro
-
3
priated
to
the
Workforce
Development
Council
from
the
ARPA
State
Fiscal
4
Recovery
Fund
for
fiscal
year
2026,
to
be
used
for
workforce
training
grants
5
and
childcare
infrastructure
grants
for
the
period
July
1,
2026,
through
6
June
30,
2027.
The
Office
of
the
State
Controller
shall
confirm
the
reappro
-
7
priation
amount,
by
fund,
expense
class,
and
program,
with
the
Legislative
8
Services
Office
prior
to
processing
the
reappropriation
authorized
herein.
9
SECTION
11.
REAPPROPRIATION
AUTHORITY
FOR
THE
IN
-
DEMAND
CAREERS
FUND.
10
There
is
hereby
reappropriated
to
the
Workforce
Development
Council
any
1
1
unexpended
and
unencumbered
balances
appropriated
or
reappropriated
to
the
12
Workforce
Development
Council
from
the
In
-
Demand
Careers
Fund
for
fiscal
13
year
2026,
to
be
used
for
Idaho
Launch
grants
for
the
period
July
1,
2026,
14
through
June
30,
2027.
The
Office
of
the
State
Controller
shall
confirm
the
15
reappropriation
amount,
by
fund,
expense
class,
and
program,
with
the
Leg
-
16
islative
Services
Office
prior
to
processing
the
reappropriation
authorized
17
herein.
18
SECTION
12.
REAPPROPRIATION
AUTHORITY
FOR
THE
WORKFORCE
DEVELOPMENT
19
TRAINING
FUND.
There
is
hereby
reappropriated
to
the
Workforce
Development
20
Council
any
unexpended
and
unencumbered
balances
appropriated
or
reappro
-
21
priated
to
the
Workforce
Development
Council
from
the
Workforce
Development
22
Training
Fund
for
fiscal
year
2026,
to
be
used
for
semiconductor
grants
for
23
the
period
July
1,
2026,
through
June
30,
2027.
The
Office
of
the
State
Con
-
24
troller
shall
confirm
the
reappropriation
amount,
by
fund,
expense
class,
25
and
program,
with
the
Legislative
Services
Office
prior
to
processing
the
26
reappropriation
authorized
herein.
27
SECTION
13.
PLAN
STRUCTURE.
The
Office
of
Group
Insurance
shall
main
-
28
tain
the
current
health
insurance
plan
structure
and
benefit
package
for
29
state
employees.
Adherence
with
the
plan
structure
shall
not
preclude
the
30
Office
of
Group
Insurance
from
implementing
positive
plan
changes
as
iden
-
31
tified.
32
SECTION
14.
GROUP
INSURANCE
PREMIUMS.
The
Office
of
Group
Insurance
33
shall
maintain
the
current
structure
of
the
state
of
Idaho
Group
Health
In
-
34
surance
Plan's
offerings
and
shall
not
increase
employee
premiums,
copays,
35
and
deductibles
from
the
fiscal
year
2026
rates.
The
Department
of
Admin
-
36
istration
may
use
any
reserve
accounts
in
the
Employee
Group
Insurance
Fund
37
to
pay
the
employee
premium
increases
planned
for
fiscal
year
2027.
The
Of
-
38
fice
of
Group
Insurance
shall
maintain
a
reduced
employee
share
of
covered
39
charges
for
fiscal
year
2027
with
no
reduction
in
benefits.
Adherence
with
40
the
plan
structure
shall
not
preclude
the
Office
of
Group
Insurance
from
41
adopting
any
administrative
or
other
cost
-
savings
initiatives
it
has
iden
-
42
tified.
43
SECTION
15.
ACCOUNTABILITY
REPORT
FOR
TAX
COLLECTIONS
AND
DISTRIBU
-
44
TIONS.
As
provided
for
in
Section
67
-
702
(1)(c),
Idaho
Code,
the
Legislative
45
14
Audits
Division
of
the
Legislative
Services
Office
will
perform
a
review
of
1
the
State
Tax
Commission's
comparative
statement
of
receipts
and
distribu
-
2
tions
for
fiscal
years
2021,
2022,
2023,
2024,
and
2025.
This
review
will
3
include
an
evaluation
of
the
accuracy
of
reported
collections
and
distri
-
4
butions
for
each
tax
type
the
commission
is
responsible
for
administering.
5
Specifically,
the
review
will
evaluate
whether
distributions
are
in
accor
-
6
dance
with
Idaho
Code.
The
report
will
indicate
whether
there
were
material
7
anomalies
regarding
distributions.
8
SECTION
16.
ACCOUNTABILITY
REPORTS.
Funds
specifically
identified
in
9
statute
or
in
an
appropriation
act
as
intended
for
a
certain
purpose
may
10
be
used
only
for
that
purpose.
Funds
provided
in
this
act
are
subject
to
1
1
accountability
reports
and
management
reviews
in
accordance
with
Section
12
67
-
702,
Idaho
Code,
provided
the
Legislative
Services
Office
auditor
has
13
sufficient
resources
to
conduct
those
reports.
State
agencies
who
are
au
-
14
thorized
to
contract
for
outside
audits
shall
submit
those
reports
to
the
15
Joint
Finance
-
Appropriations
Committee
when
those
reports
become
avail
-
16
able.
17
SECTION
17.
CONDITIONS,
LIMITATIONS,
AND
RESTRICTIONS.
Appropriations
18
made
pursuant
to
this
act
are
subject
to
the
conditions,
limitations,
and
re
-
19
strictions
in
this
act.
20
SECTION
18.
An
emergency
existing
therefor,
which
emergency
is
hereby
21
declared
to
exist,
this
act
shall
be
in
full
force
and
effect
on
and
after
22
July
1,
2026.
23