Relates to the appropriation to the Public Schools Educational Support Program for fiscal year 2027.

LEGISLATURE OF THE STATE OF IDAHO
Sixty-eighth Legislature Second Regular Session - 2026
IN THE SENATE
SENATE BILL NO. 1362
BY FINANCE COMMITTEE
AN ACT	1
RELATING TO THE APPROPRIATION TO THE PUBLIC SCHOOLS EDUCATIONAL SUPPORT	2
PROGRAM; APPROPRIATING MONEYS TO THE PUBLIC SCHOOLS EDUCATIONAL SUP-	3
PORT PROGRAM'S DIVISION OF TEACHERS FOR FISCAL YEAR 2027; APPROPRIATING	4
MONEYS TO THE PUBLIC SCHOOLS EDUCATIONAL SUPPORT PROGRAM'S DIVISION OF	5
STUDENT SUPPORT FOR FISCAL YEAR 2027; APPROPRIATING MONEYS TO THE PUB-	6
LIC SCHOOLS EDUCATIONAL SUPPORT PROGRAM'S IDAHO DIGITAL LEARNING ACAD-	7
EMY FOR FISCAL YEAR 2027; APPROPRIATING MONEYS TO THE PUBLIC SCHOOLS	8
EDUCATIONAL SUPPORT PROGRAM'S DIVISION OF FACILITIES FOR FISCAL YEAR	9
2027; APPROPRIATING MONEYS TO THE PUBLIC SCHOOLS EDUCATIONAL SUPPORT	10
PROGRAM'S DIVISION OF CENTRAL SERVICES FOR FISCAL YEAR 2027; APPRO-	11
PRIATING MONEYS TO THE PUBLIC SCHOOLS EDUCATIONAL SUPPORT PROGRAM'S	12
DIVISION OF EDUCATIONAL SERVICES FOR THE DEAF AND THE BLIND FOR FISCAL	13
YEAR 2027; CLARIFYING THE ORIGINAL FUND SOURCE FOR EXPENDITURES IN THE	14
PUBLIC SCHOOLS EDUCATIONAL SUPPORT PROGRAM FOR FISCAL YEAR 2027; DI-	15
RECTING THE USE OF MONEYS FOR PROFESSIONAL DEVELOPMENT FOR THE DIVISION	16
OF TEACHERS; PROVIDING FOR A DISTRIBUTION OF ADDITIONAL COMPENSATION	17
FOR INSTRUCTIONAL AND PUPIL SERVICE STAFF; PROVIDING AN ESTIMATE OF	18
DISCRETIONARY FUNDS PER SUPPORT UNIT; PROVIDING AN ESTIMATE OF HEALTH	19
BENEFIT AND INSURANCE FUNDS PER SUPPORT UNIT; DIRECTING THE USE OF AN	20
APPROPRIATION FOR CLASSROOM TECHNOLOGY, WIRELESS INFRASTRUCTURE, AND	21
LEARNING MANAGEMENT SYSTEMS; EXEMPTING THE APPROPRIATION FROM PROGRAM	22
TRANSFER LIMITATIONS; DIRECTING THE USE OF CIGARETTE, TOBACCO, AND	23
LOTTERY INCOME TAX MONEYS; DIRECTING THE USE OF MONEYS FOR COURSEWORK;	24
DIRECTING COMPLIANCE WITH OPEN ENROLLMENT; DIRECTING THE USE OF MONEYS	25
FOR ENGLISH LANGUAGE LEARNERS PROGRAMS; DIRECTING THE STATE DEPART-	26
MENT OF EDUCATION TO COMPILE INFORMATION ON ADVANCED OPPORTUNITIES;	27
PROVIDING A TRANSFER TO THE COMMISSION ON HISPANIC AFFAIRS; PROVIDING	28
A TRANSFER TO THE IDAHO STATE POLICE; DIRECTING A DISTRIBUTION TO PUR-	29
CHASE DIGITAL CONTENT AND CURRICULA; PROVIDING REQUIREMENTS REGARDING	30
THE IDAHO DIGITAL LEARNING ACADEMY; DIRECTING THE USE OF MONEYS FOR	31
LITERACY PROGRAMS, INTERVENTION SERVICES, MATH INITIATIVE PROGRAMS,	32
AND LIMITED-ENGLISH PROFICIENCY PROGRAMS; DIRECTING THE USE OF MONEYS	33
FOR STUDENT ASSESSMENTS; DIRECTING THE USE OF MONEYS FOR PROFESSIONAL	34
DEVELOPMENT FOR THE CENTRAL SERVICES DIVISION; PROVIDING REQUIREMENTS	35
FOR CONTENT AND CURRICULUM; PROVIDING REQUIREMENTS FOR TECHNOLOGY	36
CONTENT AND CURRICULUM; PROVIDING FOR STATEWIDE TRAINING FOR EARLY LIT-	37
ERACY; PROVIDING GUIDANCE ON YEAR-END RECONCILIATION; DEFINING "DIS-	38
TRIBUTED" AND "EXPENDED"; REQUIRING AN ACQUISITIONS REPORT; APPROPRI-	39
ATING GENERAL FUND MONEYS FOR TRANSFER TO THE PUBLIC SCHOOL INCOME FUND	40
FOR FISCAL YEAR 2027; PROVIDING FOR CONDITIONS, LIMITATIONS, AND RE-	41
STRICTIONS; AND DECLARING AN EMERGENCY AND PROVIDING AN EFFECTIVE DATE.	42
Be It Enacted by the Legislature of the State of Idaho:	43

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SECTION 1. There is hereby appropriated to the Public Schools Educa-	1
tional Support Program's Division of Teachers the following amounts to be	2
expended from the listed funds for the period July 1, 2026, through June 30,	3
2027:	4
FROM:	5
Public School Income Fund	6 $1,344,188,100
Federal Grant Fund	7 11,000,000
TOTAL	8 $1,355,188,100
SECTION 2. There is hereby appropriated to the Public Schools Educa-	9
tional Support Program's Division of Student Support the following amounts	10
to be expended to the designated programs from the listed funds for the pe-	11
riod July 1, 2026, through June 30, 2027:	12
TOTAL	13
I. ADMINISTRATORS DIVISION:	14
FROM:	15
Public School Income	16
Fund	17 $126,042,900
II. OPERATIONS DIVISION:	18
FROM:	19
Public School Income	20
Fund	21 $1,200,372,600
III. CHILDREN'S PROGRAMS DIVISION:	22
FROM:	23
Public School Income	24
Fund	25 $124,182,700
Federal Grant	26
Fund	27 249,647,800
TOTAL	28 $373,830,500
DIVISION TOTAL	29 $1,700,246,000
SECTION 3. There is hereby appropriated to the Public Schools Educa-	30
tional Support Program's Idaho Digital Learning Academy $25,810,000 to be	31
expended from the Public School Income Fund for the period July 1, 2026,	32
through June 30, 2027.	33

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SECTION 4. There is hereby appropriated to the Public Schools Educa-	1
tional Support Program's Division of Facilities $12,589,700 to be expended	2
from the Public School Income Fund for the period July 1, 2026, through June	3
30, 2027.	4
SECTION 5. There is hereby appropriated to the Public Schools Educa-	5
tional Support Program's Division of Central Services $19,237,600 to be ex-	6
pended for operating expenditures from the Public School Income Fund for the	7
period July 1, 2026, through June 30, 2027.	8
SECTION 6. There is hereby appropriated to the Public Schools Educa-	9
tional Support Program's Division of Educational Services for the Deaf and	10
the Blind the following amounts to be expended from the listed funds for the	11
period July 1, 2026, through June 30, 2027:	12
FROM:	13
Public School Income Fund	14 $16,871,500
School for the Deaf and the Blind Endowment Fund	15 250,100
TOTAL	16 $17,121,600
SECTION 7. Of the amounts appropriated in Sections 1 through 6 of	17
this act for the Public Schools Educational Support Program, the following	18
amounts shall be considered expended from the listed funds for the period	19
July 1, 2026, through June 30, 2027:	20
FROM:	21
General Fund	22 $2,773,295,400
Public Schools Other Income Fund	23 23,450,000
School for the Deaf and the Blind Endowment Fund	24 250,100
Cigarette, Tobacco and Lottery Income Taxes Fund	25 4,324,900
Public School Endowment Income Fund	26 68,224,800
Federal Grant Fund	27 260,647,800
TOTAL	28 $3,130,193,000
SECTION 8. PROFESSIONAL DEVELOPMENT -- TEACHERS. Of the moneys appro-	29
priated in Section 1 of this act, $13,750,000 from the Public School Income	30
Fund shall be distributed for professional development that supports in-	31
structors and pupil service staff to increase student learning, mentoring,	32
and collaboration. Professional development efforts should be measurable,	33
provide the instructors and pupil service staff with a clear understanding	34
of their progress, be incorporated into their performance evaluations, and,	35
to the extent possible, be included in the school district or public charter	36
school continuous improvement plans required by Section 33-320, Idaho Code.	37
Funding shall be distributed by a formula prescribed by the State Department	38
of Education, and the State Department of Education shall track usage and	39

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effectiveness of professional development efforts at the state and local	1
levels.	2
SECTION 9. INSTRUCTIONAL AND PUPIL SERVICE STAFF COMPENSATION. In ad-	3
dition to the distribution criteria set forth in Section 33-1004B(9)(f),	4
Idaho Code, an additional $6,359 shall be allocated to each cell for resi-	5
dential, professional, and advanced professional rungs. These funds must	6
be used for instructional and pupil service compensation. Funding shall	7
be distributed in combination with other career ladder allocations for the	8
period July 1, 2026, through June 30, 2027. School districts and public	9
charter schools shall report to the State Department of Education on the	10
allocation of these funds for instructional and pupil service compensation.	11
The State Department of Education shall provide a report to the Joint Fi-	12
nance-Appropriations Committee by January 5, 2027, on the allocations made	13
by school districts and public charter schools. The format of the report and	14
the contents therein shall be determined by the Legislative Services Office	15
Budget and Policy Analysis Division.	16
SECTION 10. DISCRETIONARY FUNDS. Notwithstanding any law to the con-	17
trary, for the period July 1, 2026, through June 30, 2027, it is estimated	18
that the appropriation of state funds to the Public Schools Educational Sup-	19
port Program's Division of Operations as part of the Student Support Divi-	20
sion will result in total discretionary funds of $23,472 per support unit	21
that are to be used at the discretion of the school district or public charter	22
school.	23
SECTION 11. HEALTH BENEFIT AND INSURANCE FUNDS. Notwithstanding any	24
law to the contrary, for the period July 1, 2026, through June 30, 2027, it	25
is estimated that the appropriation of state funds to the Public Schools	26
Educational Support Program's Division of Operations as part of the Stu-	27
dent Support Division will result in total health benefits or insurance and	28
health benefits-related funds of $25,063.50 per support unit to be dis-	29
tributed to schools that are on the state's health insurance plan, and funds	30
of $24,273.43 per support unit to be distributed for schools that are not on	31
the state's health insurance plan. Before distribution, a school district's	32
or charter school's enrollment in the state's health insurance plan will be	33
verified by the State Department of Education. If a school district's or	34
charter school's enrollment status changes during the fiscal year, the State	35
Department of Education will accordingly adjust the school district's or	36
charter school's distribution amount per support unit. Funds are to be used	37
to offset the costs of health, vision, and dental benefits or insurance of-	38
fered to school employees. If the distribution provided for health, vision,	39
and dental benefits or insurance is in excess of the individual school dis-	40
trict's or charter school's actual costs, the excess funds may then be used	41
at the school district's or charter school's discretion. Further, the State	42
Department of Education shall work with the Legislative Services Office	43
Budget and Policy Analysis Division and the Division of Financial Management	44
to determine the information that the State Department of Education shall	45
collect on school districts' and charter schools' health, vision, and dental	46
benefits or insurance plan information and costs, including but not limited	47

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to actual insurance premium costs, premium percentage increases, and health	1
insurance revenues and expenditures from all fund sources.	2
SECTION 12. CLASSROOM TECHNOLOGY. Of the moneys appropriated in Sec-	3
tion 2 of this act, $36,500,000 from the Public School Income Fund shall be	4
distributed for classroom technology, classroom technology infrastruc-	5
ture, wireless technology infrastructure, and learning management systems	6
that assist teachers and students in effective and efficient instruction or	7
learning. Funding shall be distributed based on a formula prescribed by the	8
State Department of Education. Moneys so distributed shall be used to imple-	9
ment and operate a learning management system of each school district's or	10
public charter school's choice. A learning management system shall include	11
integration with a school district's or public charter school's student	12
information system and shall administer, monitor, and document student and	13
classroom levels of learning. The State Department of Education shall ver-	14
ify that school districts and public charter schools are using funds to pur-	15
chase a learning management system that is compliant with these standards.	16
SECTION 13. EXEMPTIONS FROM PROGRAM TRANSFER LIMITATIONS. For the pe-	17
riod July 1, 2026, through June 30, 2027, the State Department of Education	18
is hereby granted the authority to transfer appropriations among the Teach-	19
ers, Student Support, Facilities, and Idaho Digital Learning Academy divi-	20
sions of the Public Schools Educational Support Program, in any amount nec-	21
essary to comply with the public school funding provisions of appropriations	22
and Idaho Code. Additionally, appropriations may be transferred from the	23
Division of Central Services to the other divisions of the Public Schools Ed-	24
ucational Support Program.	25
SECTION 14. CIGARETTE, TOBACCO, AND LOTTERY DISTRIBUTION. Notwith-	26
standing any provision of law to the contrary, of the moneys appropriated in	27
Section 2 of this act, up to $4,324,900 from available cigarette, tobacco,	28
and lottery income tax revenue funds accruing, appropriated, or distributed	29
to the Public School Income Fund pursuant to Sections 63-2506, 63-2552A,	30
and 63-3067, Idaho Code, for the period July 1, 2026, through June 30, 2027,	31
shall be distributed to school districts and public charter schools through	32
a combination of a base amount of $2,000 plus a prorated amount based on the	33
prior year's average daily attendance. Such funds shall be used to develop	34
and implement school safety improvements and/or to facilitate and provide	35
substance abuse prevention programs in the public school system.	36
SECTION 15. COURSEWORK. Of the moneys appropriated in Section 2 of this	37
act, $4,715,000 shall be distributed for coursework for students failing to	38
achieve proficiency on Idaho's standards-based achievement tests in dollar	39
amounts determined by the State Department of Education. The State Depart-	40
ment of Education shall report to the Joint Finance-Appropriations Commit-	41
tee, the Senate Education Committee, and the House Education Committee by	42
no later than January 5, 2027, on the uses of funds and effectiveness of the	43
coursework and efforts.	44

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SECTION 16. OPEN ENROLLMENT INFORMATION. The State Department of Edu-	1
cation shall withhold the November payment for any school district that is	2
not in compliance with the provisions of Section 33-1409, Idaho Code, until	3
such time as the school district becomes compliant.	4
SECTION 17. ENGLISH PROFICIENCY. Pursuant to Section 33-1617, Idaho	5
Code, of the moneys appropriated in Section 2 of this act, $4,820,000 shall	6
be distributed for support of students in English language learner programs	7
as follows:	8
(1) The State Department of Education shall distribute $4,370,000 to	9
school districts and public charter schools pro rata based on the population	10
of English language learners under criteria established by the department.	11
(2) The State Department of Education shall distribute $450,000 for	12
a competitive grant program to assist school districts and public char-	13
ter schools in which English language learners are not reaching statewide	14
accountability interim targets or long-term goals, as defined by federal	15
law. This amount shall be distributed annually in three-year grant cycles,	16
contingent on appropriation and the ability of grantees to meet program ob-	17
jectives.	18
The State Department of Education shall develop the program elements	19
and objectives governing the use of these funds and include a program evalua-	20
tion component.	21
The purpose of these funds is to improve student English language skills	22
to allow for better access to the educational opportunities offered in pub-	23
lic schools. The State Department of Education shall report to the Joint	24
Finance-Appropriations Committee, the Senate Education Committee, and the	25
House Education Committee by no later than January 5, 2027, on the program	26
design, use of funds, and program effectiveness.	27
SECTION 18. ADVANCED OPPORTUNITIES COURSES AND PROGRAM EVALUATION. The	28
State Department of Education shall compile information concerning the num-	29
ber of students enrolling in advanced opportunities courses according to the	30
provisions of Chapter 46, Title 33, Idaho Code, whether coursework is suc-	31
cessfully completed, and total expenditures for fiscal year 2026. As nearly	32
as practicable, the report shall contain information about enrollment of	33
this student population in postsecondary education. A report containing	34
such information shall be posted on the website of the State Department of	35
Education no later than January 5, 2027.	36
SECTION 19. PUBLIC SCHOOL INCOME FUND TRANSFER TO COMMISSION ON HIS-	37
PANIC AFFAIRS. There is hereby appropriated and the Office of the State Con-	38
troller shall transfer in accordance with Section 63-2552A(2), Idaho Code,	39
on July 1, 2026, or as soon thereafter as practicable, $80,000 from the Pub-	40
lic School Income Fund to the Commission on Hispanic Affairs Miscellaneous	41
Revenue Fund to be used for substance abuse prevention efforts in collabora-	42
tion with the State Department of Education.	43
SECTION 20. PUBLIC SCHOOL INCOME FUND TRANSFER TO THE IDAHO STATE PO-	44
LICE. There is hereby appropriated and the Office of the State Controller	45
shall transfer in accordance with Section 63-2552A(2), Idaho Code, on July	46

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1, 2026, or as soon thereafter as practicable, $200,000 from the Public	1
School Income Fund to the Idaho State Police Miscellaneous Revenue Fund for	2
the purpose of increasing toxicology lab capacity in forensic services.	3
SECTION 21. DIGITAL CONTENT AND CURRICULA. Of the funds appropriated in	4
Section 2 of this act, $1,600,000 shall be distributed by the State Depart-	5
ment of Education to school districts and public charter schools to purchase	6
digital content and curricula of their choice. Funding will be distributed	7
pursuant to Section 33-4804(2), Idaho Code.	8
SECTION 22. IDAHO DIGITAL LEARNING ACADEMY. The Idaho Digital Learning	9
Academy (IDLA), created pursuant to Chapter 55, Title 33, Idaho Code, shall	10
utilize state-appropriated funds for the period July 1, 2026, through June	11
30, 2027, to achieve the following:	12
(1) Tuition charged by IDLA to Idaho school districts and charter	13
schools shall not exceed $40.00 per enrollment.	14
(2) Provide remedial coursework for students failing to achieve profi-	15
ciency in one or more areas of Idaho's standards-based tests.	16
(3) Pursuant to State Board of Education rule, IDAPA 08.02.03, provide	17
advanced opportunities, including access to dual credit courses, for stu-	18
dents.	19
The preceding list shall not be construed as excluding other instruc-	20
tion and training that may be provided by the IDLA.	21
SECTION 23. PROGRAM SUPPORT. Of the moneys appropriated in Section	22
of this act, up to $2,459,100 from the Public School Income Fund shall	23
be expended for the support of literacy programs, intervention services	24
for non-Title I schools that fail to achieve proficiency on Idaho's stan-	25
dards-based achievement tests, math initiative programs and regional math	26
labs, and evaluation of the programs for students with non-English or lim-	27
ited-English proficiency. The State Department of Education shall report to	28
the Joint Finance-Appropriations Committee, the Senate Education Commit-	29
tee, and the House Education Committee by no later than January 5, 2027, on	30
the uses of funds and effectiveness of the programs and efforts.	31
SECTION 24. STUDENT ASSESSMENTS. Of the moneys appropriated in Section	32
of this act, the State Department of Education may expend up to $2,258,500	33
for the development or administration of student assessments, including a	34
college entrance exam for grade 11 students, an exam for grade 10 students	35
that provides preparation for the college entrance exam, and end-of-course	36
exams for high school science subjects.	37
SECTION 25. PROFESSIONAL DEVELOPMENT -- CENTRAL SERVICES. Of the mon-	38
eys appropriated in Section 5 of this act, the State Department of Education	39
may expend up to $4,500,000 for professional development and teacher train-	40
ing and to track usage and effectiveness of professional development efforts	41
at the state and local levels.	42
SECTION 26. CONTENT AND CURRICULUM. Of the moneys appropriated in	43
Section 5 of this act, $1,200,000 shall be expended for the purchase of	44

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content and curriculum for adaptive math instruction, and $2,250,000 shall	1
be expended for research-based programs to assist with the instruction of	2
students with non-English or limited-English proficiency and for learning	3
loss.	4
SECTION 27. CONTENT AND CURRICULUM -- TECHNOLOGY. Of the moneys appro-	5
priated in Section 5 of this act, an amount not to exceed $1,570,000 from the	6
Public School Income Fund may be expended by the State Department of Edu-	7
cation to contract for services that provide technology education opportu-	8
nities and/or information technology certifications to students, including	9
faculty that prepare students for college, career, or the workplace. Fund-	10
ing shall be awarded for projects that include three or more of the following	11
components:	12
(1) Certification of skills and competencies;	13
(2) Professional development for teachers;	14
(3) Integration with curriculum standards;	15
(4) Online access to research-based content and curriculum; or	16
(5) Instructional software for classroom use.	17
The State Department of Education shall provide a report to the Joint	18
Finance-Appropriations Committee, the Senate Education Committee, and the	19
House Education Committee by no later than January 5, 2027, regarding the	20
number and type of certificates earned by students and faculty.	21
SECTION 28. STATEWIDE TRAINING FOR EARLY LITERACY. Of the moneys appro-	22
priated in Section 5 of this act, $5,000,000 shall be expended for intensive	23
professional development and coaching supports that leverage literacy ex-	24
perts who are approved by the State Department of Education and trained in	25
the science of reading in conformance with Section 33-1807(7), Idaho Code.	26
The State Department of Education shall provide all kindergarten through	27
grade 3 teachers this professional development on a three-year cycle, while	28
extending the training to other support staff as time and resources allow.	29
Additionally, the State Department of Education shall prioritize these	30
professional development services to teachers in underperforming schools	31
as calculated in the bottom 25 percent based on the most recent spring Idaho	32
Reading Indicators scores. Support for low-performing schools may include	33
pay for success models provided under Section 33-125B, Idaho Code, for	34
turnaround school service providers. No later than January 5, 2027, the	35
State Department of Education shall report to the Legislative Services Of-	36
fice Budget and Policy Analysis Division on the distribution, expenditure,	37
and results of these funds. The format and content of the report shall be	38
determined in consultation with the State Department of Education and the	39
Legislative Services Office Budget and Policy Analysis Division.	40
SECTION 29. YEAR-END RECONCILIATION. If the moneys appropriated and	41
transferred to the Public School Income Fund and the moneys appropriated	42
from the General Fund in Section 5 of this act exceed the actual expenditures	43
for the specified purposes, the difference shall be included in the year-end	44
reconciliation used to calculate funding available to meet the requirements	45
of Section 33-1018, Idaho Code, notwithstanding any other provision of law	46
to the contrary. If the funding amounts specified in Section 24 of this act	47

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are insufficient to meet the actual expenditures, the difference shall be	1
included in the year-end reconciliation used to calculate funding available	2
to meet the requirements of Section 33-1018, Idaho Code, notwithstanding any	3
other provision of law to the contrary.	4
SECTION 30. DEFINITIONS. (1) As used in Sections 8, 9, 12, and 21 of this	5
act, "distributed" means moneys that are transferred to school districts and	6
public charter schools, with no funds withheld for any other contract or ad-	7
ministrative costs.	8
(2) As used in Sections 14, 15, and 17 of this act, "distributed" means	9
moneys that are transferred to school districts, public charter schools, and	10
the Idaho Digital Learning Academy, with no funds withheld for any other con-	11
tract or administrative costs.	12
(3) As used in Sections 23, 26, 27, and 28 of this act, "expended" means	13
moneys that pay for the cost of contracts that provide services to school	14
districts, public charter schools, or students or that pay for the State	15
Department of Education's cost of administering the programs for which the	16
moneys are allocated.	17
SECTION 31. ACQUISITIONS. Consistent with the provisions of Chapter	18
92, Title 67, Idaho Code, and funding provided in Section 5 of this act, the	19
State Department of Education is required to engage in open, competitive	20
acquisition processes. The State Department of Education shall provide a	21
report to the Joint Finance-Appropriations Committee by no later than De-	22
cember 1, 2026, on all contracts signed during fiscal year 2026 for property	23
valued at more than $25,000. The report shall include for each contract: (a)	24
the amount; (b) the duration; (c) the parties; (d) the subject; (e) whether	25
the contract was awarded as a result of an open, competitive acquisition	26
process or as a sole source or other noncompetitive procurement pursuant	27
to Section 67-9221, Idaho Code; and (f) the rationale for signing any sole	28
source or other noncompetitive procurements.	29
SECTION 32. There is hereby appropriated and the Office of the State	30
Controller shall transfer $2,773,295,400 from the General Fund to the Public	31
School Income Fund on July 1,2026, or as soon thereafter as practicable for	32
the period July 1,2026, through June 30,2027.	33
SECTION 33. CONDITIONS, LIMITATIONS, AND RESTRICTIONS. Appropriations	34
made pursuant to this act are subject to the conditions, limitations, and re-	35
strictions specified in this act.	36
SECTION 34. An emergency existing therefor, which emergency is hereby	37
declared to exist, this act shall be in full force and effect on and after	38
July 1, 2026.	39

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