Relates to the maintenance appropriation to the State Board of Education 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. 876
BY APPROPRIATIONS COMMITTEE
AN ACT	1
RELATING TO APPROPRIATIONS TO THE STATE BOARD OF EDUCATION FOR FISCAL YEAR	2
2027; APPROPRIATING MONEYS TO THE AGRICULTURAL RESEARCH AND EXTENSION	3
SERVICE, THE STATE BOARD OF EDUCATION AND THE BOARD OF REGENTS OF THE	4
UNIVERSITY OF IDAHO FOR COLLEGE AND UNIVERSITIES, THE STATE BOARD OF	5
EDUCATION FOR COMMUNITY COLLEGES, THE OFFICE OF THE STATE BOARD OF ED-	6
UCATION, THE STATE BOARD OF EDUCATION AND THE BOARD OF REGENTS OF THE	7
UNIVERSITY OF IDAHO FOR HEALTH EDUCATION PROGRAMS, THE DIVISION OF CA-	8
REER TECHNICAL EDUCATION, IDAHO PUBLIC TELEVISION, THE STATE BOARD OF	9
EDUCATION AND THE BOARD OF REGENTS OF THE UNIVERSITY OF IDAHO FOR SPE-	10
CIAL PROGRAMS, THE DEPARTMENT OF EDUCATION, THE DIVISION OF VOCATIONAL	11
REHABILITATION, AND THE CHARTER SCHOOL COMMISSION FOR FISCAL YEAR 2027;	12
LIMITING THE NUMBER OF AUTHORIZED FULL-TIME EQUIVALENT POSITIONS FOR	13
CERTAIN PROGRAMS FOR FISCAL YEAR 2027; EXEMPTING THE APPROPRIATION	14
FOR THE AGRICULTURAL RESEARCH AND EXTENSION SERVICE FROM EXPENSE CLASS	15
TRANSFER LIMITATIONS; PROVIDING REAPPROPRIATION AUTHORITY FOR COL-	16
LEGE AND UNIVERSITIES; EXEMPTING THE APPROPRIATION FOR COLLEGE AND	17
UNIVERSITIES FROM EXPENSE CLASS AND PROGRAM TRANSFER LIMITATIONS; PRO-	18
VIDING REQUIREMENTS FOR SYSTEMWIDE NEEDS FOR COLLEGE AND UNIVERSITIES;	19
DIRECTING AN ADJUSTMENT FOR STUDENT TUITION AND FEES FOR COLLEGE AND	20
UNIVERSITIES FOR FISCAL YEAR 2027; PROVIDING A VOLUNTARY SEPARATION OP-	21
TION; EXEMPTING THE APPROPRIATION FOR COMMUNITY COLLEGES FROM EXPENSE	22
CLASS AND PROGRAM TRANSFER LIMITATIONS; EXEMPTING THE APPROPRIATION	23
FOR HEALTH EDUCATION PROGRAMS FROM EXPENSE CLASS TRANSFER LIMITATIONS;	24
PROVIDING REAPPROPRIATION AUTHORITY FOR HEALTH EDUCATION PROGRAMS; DI-	25
RECTING AN ADJUSTMENT FOR STUDENT TUITION AND FEES FOR FISCAL YEAR 2027	26
FOR HEALTH EDUCATION PROGRAMS; EXEMPTING THE APPROPRIATION FOR POST-	27
SECONDARY PROGRAMS FROM EXPENSE CLASS TRANSFER LIMITATIONS; PROVIDING	28
FOR CONTINUOUS APPROPRIATION AUTHORITY FOR IDAHO PUBLIC TELEVISION;	29
APPROPRIATING AND TRANSFERRING MONEYS FROM THE GENERAL FUND TO THE	30
OPPORTUNITY SCHOLARSHIP PROGRAM ACCOUNT; PROVIDING REAPPROPRIATION	31
AUTHORITY FOR THE IDAHO MILLENNIUM INCOME FUND; PROVIDING REAPPRO-	32
PRIATION AUTHORITY FOR THE IDAHO CAREER READY STUDENTS PROGRAM FUND;	33
DIRECTING THE USE OF FUNDS FOR STANDARDS REVIEW AND ADOPTION PROGRAMS;	34
PROVIDING FOR DATA SHARING; PROVIDING FOR ACCOUNTABILITY REPORTS; PRO-	35
VIDING FOR CONDITIONS, LIMITATIONS, AND RESTRICTIONS; AND DECLARING AN	36
EMERGENCY AND PROVIDING AN EFFECTIVE DATE.	37
Be It Enacted by the Legislature of the State of Idaho:	38
SECTION 1. There is hereby appropriated to the State Board of Educa-	39
tion the following amounts to be expended according to the designated pro-	40
grams and expense classes from the listed funds for the period July 1, 2026,	41
through June 30, 2027:	42

-- 1 of 16 --

2
FOR	1
FOR	2 FOR FOR TRUSTEE AND
PERSONNEL	3 OPERATING CAPITAL BENEFIT
COSTS	4 EXPENDITURES OUTLAY PAYMENTS TOTAL
I. AGRICULTURAL RESEARCH & EXTENSION SERVICE:	5
FROM:	6
General	7
Fund	8 $34,260,400 $3,752,900 $650,000 $38,663,300
II. COLLEGE AND UNIVERSITIES:	9
A. BOISE STATE UNIVERSITY:	10
FROM:	11
General	12
Fund	13 $120,957,500 $7,123,000 $3,441,400 $131,521,900
Unrestricted	14
Fund	15 124,742,500 49,314,700 2,000,000 176,057,200
TOTAL	16 $245,700,000 $56,437,700 $5,441,400 $307,579,100
B. IDAHO STATE UNIVERSITY:	17
FROM:	18
General	19
Fund	20 $99,201,600 $2,228,000 $27,700 $101,457,300
Charitable Institutions Endowment Income	21
Fund	22 2,050,500 2,050,500
Normal School Endowment Income	23
Fund	24 3,987,300 3,987,300
Unrestricted	25
Fund	26 38,199,200 26,735,700 4,074,800 69,009,700
TOTAL	27 $143,438,600 $28,963,700 $4,102,500 $176,504,800
C. LEWIS-CLARK STATE COLLEGE:	28
FROM:	29
General	30
Fund	31 $20,350,700 $2,550,300 $425,300 $23,326,300
Normal School Endowment Income	32
Fund	33 3,891,600 3,891,600
Unrestricted	34
Fund	35 15,032,500 2,150,200 23,800 17,206,500
TOTAL	36 $35,383,200 $8,592,100 $449,100 $44,424,400

-- 2 of 16 --

3
FOR	1
FOR	2 FOR FOR TRUSTEE AND
PERSONNEL	3 OPERATING CAPITAL BENEFIT
COSTS	4 EXPENDITURES OUTLAY PAYMENTS TOTAL
D. UNIVERSITY OF IDAHO:	5
FROM:	6
General	7
Fund	8 $101,679,300 $6,817,000 $3,386,800 $111,883,100
Agricultural College Endowment Income	9
Fund	10 940,100 915,400 246,900 2,102,400
Scientific School Endowment Income	11
Fund	12 3,468,500 3,616,300 7,084,800
University Endowment Income	13
Fund	14 5,894,200 680,600 6,574,800
Unrestricted	15
Fund	16 55,507,800 25,085,500 101,600 80,694,900
TOTAL	17 $161,595,700 $42,328,400 $4,415,900 $208,340,000
E. SYSTEMWIDE PROGRAMS:	18
FROM:	19
General	20
Fund	21 $283,800 $3,155,000 $3,695,100 $7,133,900
DIVISION	22
TOTAL	23 $586,401,300 $139,476,900 $14,408,900 $3,695,100 $743,982,200
III. COMMUNITY COLLEGES:	24
A. COLLEGE OF EASTERN IDAHO:	25
FROM:	26
General	27
Fund	28 $8,049,700 $26,700 $8,076,400
Community College	29
Fund	30 200,000 0 200,000
TOTAL	31 $8,249,700 $26,700 $8,276,400
B. COLLEGE OF SOUTHERN IDAHO:	32
FROM:	33
General	34
Fund	35 $18,881,000 $1,621,300 $20,502,300

-- 3 of 16 --

4
FOR	1
FOR	2 FOR FOR TRUSTEE AND
PERSONNEL	3 OPERATING CAPITAL BENEFIT
COSTS	4 EXPENDITURES OUTLAY PAYMENTS TOTAL
Community College	5
Fund	6 0 200,000 200,000
TOTAL	7 $18,881,000 $1,821,300 $20,702,300
C. COLLEGE OF WESTERN IDAHO:	8
FROM:	9
General	10
Fund	11 $19,599,800 $2,332,000 $21,931,800
Community College	12
Fund	13 0 200,000 200,000
TOTAL	14 $19,599,800 $2,532,000 $22,131,800
D. NORTH IDAHO COLLEGE:	15
FROM:	16
General	17
Fund	18 $13,821,600 $1,876,800 $15,698,400
Community College	19
Fund	20 0 175,000 $25,000 200,000
TOTAL	21 $13,821,600 $2,051,800 $25,000 $15,898,400
E. CC SYSTEMWIDE:	22
FROM:	23
General	24
Fund	25 $37,200 $37,200
DIVISION	26
TOTAL	27 $60,552,100 $6,469,000 $25,000 $67,046,100
IV. OFFICE OF THE STATE BOARD OF EDUCATION:	28
A. OSBE ADMINISTRATION:	29
FROM:	30
General	31
Fund	32 $5,743,900 $2,192,500 $7,936,400
Indirect Cost Recovery	33
Fund	34 40,900 83,900 124,800
In-Demand Careers	35
Fund	36 282,400 12,000 294,400

-- 4 of 16 --

5
FOR	1
FOR	2 FOR FOR TRUSTEE AND
PERSONNEL	3 OPERATING CAPITAL BENEFIT
COSTS	4 EXPENDITURES OUTLAY PAYMENTS TOTAL
Miscellaneous Revenue	5
Fund	6 176,300 168,300 $6,125,000 $100,000 6,569,600
TOTAL	7 $6,243,500 $2,456,700 $6,125,000 $100,000 $14,925,200
B. IT AND DATA MANAGEMENT:	8
FROM:	9
General	10
Fund	11 $3,543,100 $1,109,500 $3,430,000 $8,082,600
Broadband Infrastructure	12
Fund	13 1,274,000 1,274,000
Public Instruction	14
Fund	15 0 15,000 0 15,000
TOTAL	16 $3,543,100 $1,124,500 $4,704,000 $9,371,600
C. SCHOOL SAFETY AND SECURITY PROGRAM:	17
FROM:	18
General	19
Fund	20 $591,700 $152,200 $743,900
Miscellaneous Revenue/School Security Assessment	21
Fund	22 300,900 66,000 366,900
TOTAL	23 $892,600 $218,200 $1,110,800
DIVISION	24
TOTAL	25 $10,679,200 $3,799,400 $6,125,000 $4,804,000 $25,407,600
V. HEALTH EDUCATION PROGRAMS:	26
A. BOISE INTERNAL MEDICINE:	27
FROM:	28
General	29
Fund	30 $1,252,300 $1,252,300
B. EASTERN IDAHO MED RESIDENCIES:	31
FROM:	32
General	33
Fund	34 $3,147,600 $3,147,600

-- 5 of 16 --

6
FOR	1
FOR	2 FOR FOR TRUSTEE AND
PERSONNEL	3 OPERATING CAPITAL BENEFIT
COSTS	4 EXPENDITURES OUTLAY PAYMENTS TOTAL
C. FAMILY MEDICINE RESIDENCIES:	5
FROM:	6
General	7
Fund	8 $3,017,900 $222,900 $4,733,600 $7,974,400
D. IDAHO DENTAL EDUCATION PROGRAM:	9
FROM:	10
General	11
Fund	12 $216,100 $1,811,200 $2,027,300
Unrestricted	13
Fund	14 256,000 $60,500 $5,500 0 322,000
TOTAL	15 $472,100 $60,500 $5,500 $1,811,200 $2,349,300
E. PSYCHIATRY EDUCATION:	16
FROM:	17
General	18
Fund	19 $812,700 $812,700
F. UNIVERSITY OF UTAH MEDICAL EDUCATION:	20
FROM:	21
General	22
Fund	23 $3,148,800 $3,148,800
G. WIMU VETERINARY EDUCATION:	24
FROM:	25
General	26
Fund	27 $742,100 $2,020,600 $2,762,700
Restricted	28
Fund	29 0 0 $100,000 100,000
TOTAL	30 $742,100 $2,020,600 $100,000 $2,862,700

-- 6 of 16 --

7
FOR	1
FOR	2 FOR FOR TRUSTEE AND
PERSONNEL	3 OPERATING CAPITAL BENEFIT
COSTS	4 EXPENDITURES OUTLAY PAYMENTS TOTAL
H. WWAMI MEDICAL EDUCATION:	5
FROM:	6
General	7
Fund	8 $1,690,200 $347,800 $5,737,100 $7,775,100
DIVISION	9
TOTAL	10 $5,922,300 $2,651,800 $5,500 $20,743,300 $29,322,900
VI. DIVISION OF CAREER TECHNICAL EDUCATION:	11
A. CTE ADMINISTRATION:	12
FROM:	13
General	14
Fund	15 $2,328,800 $618,300 $2,947,100
Federal Grant	16
Fund	17 0 20,000 20,000
TOTAL	18 $2,328,800 $638,300 $2,967,100
B. SECONDARY AND GENERAL PROGRAMS:	19
FROM:	20
General	21
Fund	22 $1,320,000 $239,200 $14,110,300 $15,669,500
In-Demand Careers	23
Fund	24 5,000,000 5,000,000
Miscellaneous Revenue	25
Fund	26 25,000 25,000
Federal Grant	27
Fund	28 833,300 277,800 3,345,800 4,456,900
TOTAL	29 $2,153,300 $542,000 $22,456,100 $25,151,400
C. POSTSECONDARY PROGRAMS:	30
FROM:	31
General	32
Fund	33 $51,319,000 $5,044,300 $9,120,300 $65,483,600
Federal Grant	34
Fund	35 0 0 4,368,400 4,368,400
TOTAL	36 $51,319,000 $5,044,300 $13,488,700 $69,852,000

-- 7 of 16 --

8
FOR	1
FOR	2 FOR FOR TRUSTEE AND
PERSONNEL	3 OPERATING CAPITAL BENEFIT
COSTS	4 EXPENDITURES OUTLAY PAYMENTS TOTAL
D. EDUCATOR SERVICES PROGRAM:	5
FROM:	6
General	7
Fund	8 $811,400 $194,100 $661,200 $1,666,700
Miscellaneous Revenue	9
Fund	10 0 275,000 0 275,000
TOTAL	11 $811,400 $469,100 $661,200 $1,941,700
E. RELATED PROGRAMS:	12
FROM:	13
General	14
Fund	15 $936,400 $167,500 $2,027,300 $3,131,200
Displaced Homemaker	16
Fund	17 170,000 170,000
Hazardous Materials/Waste Enforcement	18
Fund	19 67,800 67,800
Miscellaneous Revenue	20
Fund	21 15,000 15,000
Federal Grant	22
Fund	23 250,200 94,300 3,067,900 3,412,400
TOTAL	24 $1,186,600 $276,800 $5,333,000 $6,796,400
DIVISION	25
TOTAL	26 $57,799,100 $6,970,500 $41,939,000 $106,708,600
VII. IDAHO PUBLIC TELEVISION:	27
FROM:	28
General	29
Fund	30 $1,680,200 $990,900 $300,900 $2,972,000
Idaho Millennium Income	31
Fund	32 207,000 800,000 0 1,007,000
TOTAL	33 $1,887,200 $1,790,900 $300,900 $3,979,000

-- 8 of 16 --

9
FOR	1
FOR	2 FOR FOR TRUSTEE AND
PERSONNEL	3 OPERATING CAPITAL BENEFIT
COSTS	4 EXPENDITURES OUTLAY PAYMENTS TOTAL
VIII. SPECIAL PROGRAMS:	5
A. FOREST UTILIZATION RESEARCH:	6
FROM:	7
General	8
Fund	9 $1,502,300 $160,600 $1,662,900
B. GEOLOGICAL SURVEY:	10
FROM:	11
General	12
Fund	13 $1,355,800 $700 $1,356,500
C. MUSEUM OF NATURAL HISTORY:	14
FROM:	15
General	16
Fund	17 $763,900 $3,300 $767,200
D. SCHOLARSHIPS AND GRANTS:	18
FROM:	19
General	20
Fund	21 $113,000 $24,898,000 $25,011,000
US Dept of Education Gearup Scholarship	22
Fund	23 25,400 $1,000 4,504,600 4,531,000
TOTAL	24 $138,400 $1,000 $29,402,600 $29,542,000
E. SMALL BUSINESS DEVELOPMENT CENTERS:	25
FROM:	26
General	27
Fund	28 $907,800 $907,800
American Rescue Plan	29
Fund	30 112,700 $110,200 222,900
TOTAL	31 $1,020,500 $110,200 $1,130,700

-- 9 of 16 --

10
FOR	1
FOR	2 FOR FOR TRUSTEE AND
PERSONNEL	3 OPERATING CAPITAL BENEFIT
COSTS	4 EXPENDITURES OUTLAY PAYMENTS TOTAL
F. TECHHELP:	5
FROM:	6
General	7
Fund	8 $444,500 $444,500
DIVISION	9
TOTAL	10 $5,225,400 $275,800 $29,402,600 $34,903,800
IX. DEPARTMENT OF EDUCATION:	11
A. ADMINISTRATION:	12
FROM:	13
General	14
Fund	15 $3,215,000 $828,000 $4,043,000
Indirect Cost Recovery	16
Fund	17 837,000 157,200 994,200
Public Instruction	18
Fund	19 606,800 231,400 838,200
Federal Grant	20
Fund	21 0 96,000 96,000
TOTAL	22 $4,658,800 $1,312,600 $5,971,400
B. STUDENT SERVICES:	23
FROM:	24
General	25
Fund	26 $3,161,900 $4,143,800 $269,600 $7,575,300
Indirect Cost Recovery	27
Fund	28 116,200 902,900 1,019,100
Driver's Training	29
Fund	30 223,200 302,900 2,113,300 2,639,400
Public Instruction	31
Fund	32 403,100 766,100 11,400 1,180,600
Miscellaneous Revenue	33
Fund	34 388,800 187,700 576,500
Public Schools Other Income	35
Fund	36 120,500 363,200 483,700
Cigarette, Tobacco and Lottery Income Taxes	37
Fund	38 121,100 121,100

-- 10 of 16 --

11
FOR	1
FOR	2 FOR FOR TRUSTEE AND
PERSONNEL	3 OPERATING CAPITAL BENEFIT
COSTS	4 EXPENDITURES OUTLAY PAYMENTS TOTAL
Idaho Millennium Income	5
Fund	6 54,500 6,450,000 6,504,500
School Bus Camera	7
Fund	8 6,800 6,800
Federal Grant	9
Fund	10 5,543,300 12,194,900 2,082,200 19,820,400
TOTAL	11 $10,132,600 $18,861,500 $10,933,300 $39,927,400
DIVISION	12
TOTAL	13 $14,791,400 $20,174,100 $10,933,300 $45,898,800
X. VOCATIONAL REHABILITATION:	14
A. VOCATIONAL REHABILITATION:	15
FROM:	16
General	17
Fund	18 $2,664,800 $318,700 $55,500 $1,604,100 $4,643,100
Rehabilitation Revenue and Refunds	19
Fund	20 1,600 619,600 540,000 1,161,200
Miscellaneous Revenue	21
Fund	22 1,600 87,800 165,700 255,100
Federal Grant	23
Fund	24 10,643,200 1,430,600 349,100 7,729,700 20,152,600
TOTAL	25 $13,311,200 $2,456,700 $404,600 $10,039,500 $26,212,000
B. COUNCIL FOR THE DEAF AND HARD OF HEARING:	26
FROM:	27
General	28
Fund	29 $462,900 $135,000 $597,900
Miscellaneous Revenue	30
Fund	31 0 3,000 3,000
TOTAL	32 $462,900 $138,000 $600,900
DIVISION	33
TOTAL	34 $13,774,100 $2,594,700 $404,600 $10,039,500 $26,812,900

-- 11 of 16 --

12
FOR	1
FOR	2 FOR FOR TRUSTEE AND
PERSONNEL	3 OPERATING CAPITAL BENEFIT
COSTS	4 EXPENDITURES OUTLAY PAYMENTS TOTAL
XI. CHARTER SCHOOL COMMISSION:	5
FROM:	6
General	7
Fund	8 $154,400 $38,200 $192,600
Public Charter School Authorizers	9
Fund	10 446,200 105,900 552,100
TOTAL	11 $600,600 $144,100 $744,700
GRAND TOTAL	12 $791,893,100 $188,100,100 $21,919,900 $121,556,800 $1,123,469,900
SECTION 2. FTP AUTHORIZATION FOR FISCAL YEAR 2027. In accordance with	13
Section 67-3519, Idaho Code, the programs listed below in the State Board	14
of Education are authorized no more than the following number of full-time	15
equivalent positions at any point during the period July 1, 2026, through	16
June 30, 2027, unless specifically authorized by the Governor. The Joint	17
Finance-Appropriations Committee will be notified promptly of any increased	18
positions so authorized. Full-time equivalent positions at the institu-	19
tions of higher education and postsecondary programs in the Division of	20
Career Technical Education are not limited.	21
Office of the State Board of Education ..........................84.42	22
WIMU Veterinary Education ......................................6.38	23
WWAMI Medical Education .......................................11.03	24
Idaho Dental Education Program .................................3.25	25
Family Medicine Residencies ...................................25.30	26
Division of Career Technical Education .........................58.00	27
Idaho Public Television .......................................15.00	28
Forest Utilization Research ...................................12.68	29
Geological Survey ............................................12.43	30
Museum of Natural History ......................................8.20	31
Scholarships and Grants ........................................1.35	32
Small Business Development Centers ............................11.17	33
TechHelp ......................................................3.44	34
Department of Education ......................................127.00	35
Division of Vocational Rehabilitation ........................144.37	36
Charter School Commission ......................................5.00	37
SECTION 3. EXEMPTIONS FROM EXPENSE CLASS TRANSFER LIMITATIONS --	38
AGRICULTURAL RESEARCH AND EXTENSION SERVICE. The State Board of Education	39
and the Board of Regents of the University of Idaho for the Agricultural	40
Research and Extension Service are hereby exempted from the provisions of	41
Section 67-3511(1) and (3), Idaho Code, allowing unlimited transfers be-	42
tween expense classes for all moneys appropriated to them for the period July	43

-- 12 of 16 --

13
1, 2026, through June 30, 2027. Legislative appropriations shall not be	1
transferred from one fund to another fund unless expressly approved by the	2
Legislature.	3
SECTION 4. REAPPROPRIATION AUTHORITY FOR DEDICATED FUNDS -- COLLEGE	4
AND UNIVERSITIES. There is hereby reappropriated to the State Board of Ed-	5
ucation and the Board of Regents of the University of Idaho for College and	6
Universities and the Office of the State Board of Education any unexpended	7
and unencumbered balances appropriated or reappropriated to the State Board	8
of Education and the Board of Regents of the University of Idaho for College	9
and Universities from dedicated funds for fiscal year 2026, to be used for	10
nonrecurring expenditures for the period July 1, 2026, through June 30,	11
2027. The Office of the State Controller shall confirm the reappropriation	12
amount, by fund, expense class, and program, with the Legislative Services	13
Office prior to processing the reappropriation authorized herein.	14
SECTION 5. EXEMPTIONS FROM EXPENSE CLASS AND PROGRAM TRANSFER LIMITA-	15
TIONS -- COLLEGE AND UNIVERSITIES. The State Board of Education and the Board	16
of Regents of the University of Idaho for College and Universities and the	17
Office of the State Board of Education are hereby exempted from the provi-	18
sions of Section 67-3511(1), (2), and (3), Idaho Code, allowing unlimited	19
transfers between expense classes and between programs for all moneys appro-	20
priated to them for the period July 1, 2026, through June 30, 2027. Legisla-	21
tive appropriations shall not be transferred from one fund to another fund	22
unless expressly approved by the Legislature.	23
SECTION 6. SYSTEMWIDE NEEDS -- COLLEGE AND UNIVERSITIES. Of the amount	24
appropriated in Subsection II. E. of Section 1 of this act, the following	25
amounts may be used as follows:	26
(1) An amount not to exceed $902,600 may be used by the Office of	27
the State Board of Education for systemwide needs that benefit all of the	28
four-year institutions, including but not limited to projects to promote	29
accountability and information transfer throughout the higher education	30
system; and	31
(2) An amount of approximately $1,960,500 may be used for the mission	32
and goals of the Higher Education Research Council as outlined in State	33
Board of Education Policy III.W., which includes awards for infrastructure,	34
matching grants, and competitive grants through the Idaho Incubation Fund	35
program.	36
SECTION 7. STUDENT TUITION AND FEES FOR FISCAL YEAR 2027 -- COLLEGE AND	37
UNIVERSITIES. Notwithstanding the provisions of Section 67-3516(2), Idaho	38
Code, the Division of Financial Management may approve the expenditure of	39
dedicated state funds pursuant to the noncognizable process for student tu-	40
ition and fees during fiscal year 2027 for College and Universities. Each of	41
the institutions' budget requests for fiscal year 2028 shall reflect all ad-	42
justments so approved by the Division of Financial Management.	43
SECTION 8. VOLUNTARY SEPARATION OPTION -- COLLEGE AND UNIVERSITIES.	44
Notwithstanding the provisions of Section 67-5342, Idaho Code, or any other	45

-- 13 of 16 --

14
provision of law, the college and universities may, at the discretion of the	1
college or university president, employ a voluntary separation incentive	2
plan as part of an overall financial and budget management strategy. Such	3
voluntary separation incentive plans shall not be considered severance for	4
the purposes of Section 67-5342, Idaho Code.	5
SECTION 9. EXEMPTIONS FROM EXPENSE CLASS AND PROGRAM TRANSFER LIMITA-	6
TIONS -- COMMUNITY COLLEGES. The State Board of Education for Community Col-	7
leges is hereby exempted from the provisions of Section 67-3511(1), (2), and	8
(3), Idaho Code, allowing unlimited transfers between expense classes and	9
between programs for all moneys appropriated to it for the period July 1,	10
2026, through June 30, 2027. Legislative appropriations shall not be trans-	11
ferred from one fund to another fund unless expressly approved by the Legis-	12
lature.	13
SECTION 10. EXEMPTIONS FROM EXPENSE CLASS TRANSFER LIMITATIONS --	14
HEALTH EDUCATION PROGRAMS. The State Board of Education and the Board of	15
Regents of the University of Idaho for Health Education Programs are hereby	16
exempted from the provisions of Section 67-3511(1) and (3), Idaho Code,	17
allowing unlimited transfers between expense classes for dedicated fund	18
moneys appropriated for the period July 1, 2026, through June 30, 2027. Leg-	19
islative appropriations shall not be transferred from one fund to another	20
fund unless expressly approved by the Legislature.	21
SECTION 11. REAPPROPRIATION AUTHORITY FOR DEDICATED FUNDS -- HEALTH	22
EDUCATION PROGRAMS. There is hereby reappropriated to the State Board of	23
Education and the Board of Regents of the University of Idaho for Health Ed-	24
ucation Programs any unexpended and unencumbered balances appropriated or	25
reappropriated to the State Board of Education and the Board of Regents of	26
the University of Idaho for Health Education Programs from dedicated funds	27
for fiscal year 2026 to be used for nonrecurring expenditures for the period	28
July 1, 2026, through June 30, 2027. The Office of the State Controller shall	29
confirm the reappropriation amount, by fund, expense class, and program,	30
with the Legislative Services Office prior to processing the reappropria-	31
tion authorized herein.	32
SECTION 12. STUDENT TUITION AND FEES FOR FISCAL YEAR 2027 -- HEALTH	33
EDUCATION PROGRAMS. Notwithstanding the provisions of Section 67-3516(2),	34
Idaho Code, the Division of Financial Management may approve the expenditure	35
of dedicated state funds pursuant to the noncognizable process for student	36
tuition and fees during fiscal year 2027 for Health Education Programs. Each	37
of the programs' budget requests for fiscal year 2028 shall reflect all ad-	38
justments so approved by the Division of Financial Management.	39
SECTION 13. EXEMPTIONS FROM EXPENSE CLASS TRANSFER LIMITATIONS -- DI-	40
VISION OF CAREER TECHNICAL EDUCATION. Postsecondary Programs within the Di-	41
vision of Career Technical Education is hereby exempted from the provisions	42
of Section 67-3511(1) and (3), Idaho Code, allowing unlimited transfers	43
between expense classes for all moneys appropriated to it for the period July	44
1, 2026, through June 30, 2027. Legislative appropriations shall not be	45

-- 14 of 16 --

15
transferred from one fund to another fund unless expressly approved by the	1
Legislature.	2
SECTION 14. CONTINUOUS APPROPRIATION AUTHORITY -- IDAHO PUBLIC TELE-	3
VISION. Idaho Public Television is hereby granted continuous appropriation	4
authority for positions and funds from its Miscellaneous Revenue Fund for	5
the period July 1, 2026, through June 30, 2027, for the purpose of content	6
production and related services from revenue sources provided by private do-	7
nations.	8
SECTION 15. OPPORTUNITY SCHOLARSHIP PROGRAM ACCOUNT -- SPECIAL PRO-	9
GRAMS. Moneys appropriated from the General Fund to the Scholarships and	10
Grants Program for fiscal year 2026 that are unexpended and unencumbered on	11
June 30, 2026, are hereby appropriated and shall be transferred by the Office	12
of the State Controller to the Opportunity Scholarship Program Account cre-	13
ated in Section 33-4303, Idaho Code.	14
SECTION 16. REAPPROPRIATION AUTHORITY FOR THE IDAHO MILLENNIUM INCOME	15
FUND -- DEPARTMENT OF EDUCATION. There is hereby reappropriated to the State	16
Department of Education any unexpended and unencumbered balances appropri-	17
ated or reappropriated to the State Department of Education from the Idaho	18
Millennium Income Fund for fiscal year 2026 to be used for nonrecurring ex-	19
penditures for the period July 1, 2026, through June 30, 2027. The Office of	20
the State Controller shall confirm the reappropriation amount, by fund, ex-	21
pense class, and program, with the Legislative Services Office prior to pro-	22
cessing the reappropriation authorized herein.	23
SECTION 17. REAPPROPRIATION AUTHORITY FOR THE IDAHO CAREER READY STU-	24
DENTS PROGRAM FUND -- DEPARTMENT OF EDUCATION. There is hereby reappropri-	25
ated to the State Department of Education any unexpended and unencumbered	26
balances appropriated or reappropriated to the State Department of Educa-	27
tion from the Idaho Career Ready Students Program Fund for fiscal year 2026,	28
in an amount not to exceed $39,000,000, to be used for nonrecurring expendi-	29
tures related to the Idaho Career Ready Students Program for the period July	30
1, 2026, through June 30, 2027. The Office of the State Controller shall con-	31
firm the reappropriation amount, by fund, expense class, and program, with	32
the Legislative Services Office prior to processing the reappropriation au-	33
thorized herein.	34
SECTION 18. STANDARDS REVIEW AND ADOPTION PROGRAMS -- DEPARTMENT OF ED-	35
UCATION. Notwithstanding the provisions of Section 49-308, Idaho Code, and	36
any other provision of law to the contrary, of the amounts appropriated in	37
Section 1 of this act and any other appropriation provided by law from the	38
Driver's Training Fund, no more than $150,000 shall be used for standards re-	39
view and adoption programs.	40
SECTION 19. DATA SHARING -- DEPARTMENT OF EDUCATION. The State Depart-	41
ment of Education and the Office of the State Board of Education shall part-	42
ner to provide a monthly data file to the Budget and Policy Analysis Division	43
of the Legislative Services Office using data stored in the Idaho System for	44

-- 15 of 16 --

16
Educational Excellence. Each data file shall be provided no later than the	1
tenth day of each month in an electronic spreadsheet format that allows for	2
analysis, formulas, and report building. The final format and content of the	3
data file shall be determined by the Budget and Policy Analysis Division of	4
the Legislative Services Office. Data that could identify a student's spe-	5
cial status or that is protected for privacy concerns shall be omitted, and	6
an alternative data point should be provided when possible.	7
SECTION 20. ACCOUNTABILITY REPORTS. Funds specifically identified in	8
statute or in an appropriation act as intended for a certain purpose may	9
be used only for that purpose. Funds provided in this act are subject to	10
accountability reports and management reviews in accordance with Section	11
67-702, Idaho Code, provided the Legislative Services Office auditor has	12
sufficient resources to conduct those reports. State agencies that are	13
authorized to contract for outside audits shall submit those reports to the	14
Joint Finance-Appropriations Committee when those reports become avail-	15
able.	16
SECTION 21. CONDITIONS, LIMITATIONS, AND RESTRICTIONS. Appropriations	17
made pursuant to this act are subject to the conditions, limitations, and re-	18
strictions specified in this act.	19
SECTION 22. An emergency existing therefor, which emergency is hereby	20
declared to exist, this act shall be in full force and effect on and after	21
July 1, 2026.	22

-- 16 of 16 --