Relates to the maintenance appropriation to General Government for fiscal year 2027.

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-	11
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

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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	11 161,400 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

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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	11
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

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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	11
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

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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	11
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

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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	11 $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

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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	11 $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

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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	11 $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

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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	11
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

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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	11 $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

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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,	11
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

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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	11
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

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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	11
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

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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	11
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

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