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IdahoH 09682026 regular legislative sessionHouse

APPROPRIATIONS – Relates to the appropriation and transfer of moneys in the state treasury for fiscal years 2026 and 2027.

Sponsored By: APPROPRIATIONS COMMITTEE

Signed by Governor

APPROPRIATIONS

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Bill Overview

Analyzed Economic Effects

5 provisions identified: 0 benefits, 0 costs, 5 mixed.

Idaho can tap its payroll reserve

Effective on approval, the law allows Idaho to use the Twenty-seventh Payroll Fund to cover a 2026 budget shortfall. This authority applies only when General Fund revenue falls below $5.5101 billion and remaining General Fund cash cannot cover the shortfall. Between May 1 and June 30, 2026, the State Board of Examiners can direct the State Controller to transfer money. The transfer is limited to enough money to balance the budget. Any transfer counts as an appropriation, meaning authorized state spending.

Idaho redirects broadband and school money

Effective on approval, the law redirects dedicated money to Idaho’s General Fund for July 1, 2025–June 30, 2026. The State Controller must transfer $13 million from the Idaho Broadband Fund as soon as practical. The remaining School District Building Account balances must also move as soon as practical; no total amount is stated. The Public Schools Facilities Cooperative Fund subaccount is excluded. These transfers do not directly change household broadband bills or school costs.

Idaho redirects funds toward cash cushion

Beginning July 1, 2026, the law redirects July 2026–June 2027 interest from six funds to Idaho’s General Fund. They are the Budget Stabilization, Public Education Stabilization, Water Pollution Control, Permanent Building, and Strategic Initiatives Program Dedicated and Local funds. The State Controller must transfer the interest on June 30, 2027, or as soon as practical afterward. For fiscal year 2027, the remaining Strategic Initiatives Grant Program Fund balance also moves, with a minimum transfer of $4.1502 million. The Legislative Services Office Budget and Policy Analysis Division must confirm amounts; the money can only ensure a minimum $150 million General Fund ending cash balance, as set by the legislative record.

Idaho redirects recovery interest to state funds

Effective on approval, the law redirects federal recovery fund interest for July 1, 2025–June 30, 2026. Each transfer uses half the interest earned in fiscal years 2024–2026 and designated to the American Rescue Plan Act State and Local Fiscal Recovery Fund. The Strategic Initiatives Fund receives the greater of that half-share or $32.8773 million. The Fire Suppression Deficiency Warrant Fund receives the greater of that half-share or $32.8772 million. The Legislative Services Office Budget and Policy Analysis Division must confirm both amounts.

Idaho shifts money for legislative operations

Effective on approval, the law requires a $5.8035 million transfer from the Permanent Building Fund to the Legislative Account. This money is already set aside for remodeling legislative space; the transfer must happen as soon as practical. After that transfer, General Fund transfers to the Legislative Account are capped at $8.1706 million for July 2025–June 2026. Beginning July 1, 2026, the cap is $8.0855 million for July 2026–June 2027. Legislative leaders direct the transfers, and the State Controller carries them out.

Sponsors & Cosponsors

Sponsor

  • APPROPRIATIONS COMMITTEE

    Affiliation unavailable

Cosponsors

  • C. Scott Grow

    Republican • Senate

  • Josh Tanner

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 81 • No: 19

Senate vote • 4/1/2026

Senate Floor Vote

Yes: 28 • No: 6

House vote • 3/31/2026

House Floor Vote

Yes: 53 • No: 13

Actions Timeline

  1. Line item vetoed by Governor on April 8, 2026 Session Law Chapter 311 Effective: 04/08/2026 SECTION 1-6 with exception of line item veto in SECTION 1 & 4; 07/01/2026 SECTION 7-14

    4/2/2026

  2. Delivered to Governor at 12:51 p.m. on April 2, 2026

    4/2/2026

  3. Returned Signed by the President; Ordered Transmitted to Governor

    4/2/2026Senate

  4. Signed by President; returned to House

    4/2/2026Senate

  5. Received from the House enrolled/signed by Speaker

    4/2/2026Senate

  6. Reported Enrolled; Signed by Speaker; Transmitted to Senate

    4/1/2026House

  7. Returned from Senate Passed; to JRA for Enrolling

    4/1/2026House

  8. Rules Suspended (2/3 Vote - Read in full as required) – Read third time in full – PASSED - 28-6-1

    4/1/2026Senate

  9. Reported out of Committee with Do Pass Recommendation; Filed for second reading

    4/1/2026Senate

  10. Introduced, read first time; referred to: Finance

    4/1/2026Senate

  11. Received from the House passed; filed for first reading

    4/1/2026Senate

  12. Rules Suspended: Ayes 65 Nays 0 Abs/Excd 5, read in full as required – PASSED - 53-13-4

    3/31/2026House

  13. Read second time; Filed for Third Reading

    3/31/2026House

  14. Reported Printed; Filed for Second Reading

    3/30/2026House

  15. Introduced, read first time, referred to JRA for Printing

    3/30/2026House

Bill Text

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