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 ACT1 RELATING TO APPROPRIATIONS TO GENERAL GOVERNMENT; APPROPRIATING MONEYS TO2 THE DEPARTMENT OF ADMINISTRATION, THE CAPITOL COMMISSION, THE COMMIS-3 SION ON AGING, THE COMMISSION ON THE ARTS, THE COMMISSION FOR THE BLIND4 AND VISUALLY IMPAIRED, THE OFFICE OF DRUG POLICY, THE OFFICE OF ENERGY5 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 EMPLOYEE8 RETIREMENT SYSTEM, THE OFFICE OF SPECIES CONSERVATION, THE STEM ACTION9 CENTER, THE WOLF DEPREDATION CONTROL BOARD, THE WORKFORCE DEVELOPMENT10 COUNCIL, THE BOARD OF TAX APPEALS, AND THE STATE TAX COMMISSION FOR FIS-11 CAL YEAR 2027; LIMITING THE NUMBER OF AUTHORIZED FULL-TIME EQUIVALENT12 POSITIONS; APPROPRIATING AND TRANSFERRING MONEYS FROM THE PERMANENT13 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; PROVIDING17 A CASH TRANSFER TO THE GOVERNOR'S RESIDENCE FUND; PROVIDING REAPPRO-18 PRIATION AUTHORITY FOR ENERGY RESILIENCY GRANTS; PROVIDING CONTINUOUS19 APPROPRIATION FOR CERTAIN EXPENDITURES BY THE MILITARY DIVISION; PRO-20 VIDING CONTINUOUS APPROPRIATION FOR CERTAIN EXPENDITURES BY THE PUBLIC21 EMPLOYEE RETIREMENT SYSTEM OF IDAHO; PROVIDING REAPPROPRIATION AUTHOR-22 ITY FOR THE ARPA STATE FISCAL RECOVERY FUND; PROVIDING REAPPROPRIATION23 AUTHORITY FOR THE IN-DEMAND CAREERS FUND; PROVIDING REAPPROPRIATION24 AUTHORITY FOR THE WORKFORCE DEVELOPMENT TRAINING FUND; PROVIDING FOR25 PLAN STRUCTURE OF THE GROUP HEALTH INSURANCE PLAN; PROVIDING FOR GROUP26 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 DECLARING29 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 July34 1, 2026, through June 30, 2027:35

2 FOR1 FOR2 FOR FOR TRUSTEE AND PERSONNEL3 OPERATING CAPITAL BENEFIT COSTS4 EXPENDITURES OUTLAY PAYMENTS TOTAL I. DEPARTMENT OF ADMINISTRATION:5 A. MANAGEMENT SERVICES:6 FROM:7 General8 Fund9 $214,500 $148,800 $363,300 Permanent Building10 Fund11 161,400 18,100 $60,600 240,100 Administration and Accounting Services12 Fund13 761,900 118,000 879,900 Federal Surplus Property Revolving14 Fund15 25,200 25,200 Employee Group Insurance16 Fund17 89,800 100 89,900 Retained Risk18 Fund19 38,200 38,200 Industrial Special Indemnity20 Fund21 24,400 0 0 24,400 TOTAL22 $1,315,400 $285,000 $60,600 $1,661,000 B. PUBLIC WORKS:23 FROM:24 General25 Fund26 $1,660,400 $1,660,400 Permanent Building27 Fund28 $3,508,700 929,300 4,438,000 Administration and Accounting Services29 Fund30 3,250,900 12,529,400 15,780,300 TOTAL31 $6,759,600 $15,119,100 $21,878,700 C. PURCHASING:32 FROM:33 Administration and Accounting Services34 Fund35 $1,988,600 $397,600 $2,386,200 Federal Surplus Property Revolving36 Fund37 249,000 415,600 664,600 TOTAL38 $2,237,600 $813,200 $3,050,800

3 FOR1 FOR2 FOR FOR TRUSTEE AND PERSONNEL3 OPERATING CAPITAL BENEFIT COSTS4 EXPENDITURES OUTLAY PAYMENTS TOTAL D. INSURANCE MANAGEMENT:5 FROM:6 Employee Group Insurance7 Fund8 $839,500 $449,800 $1,289,300 Retained Risk9 Fund10 938,200 251,500 1,189,700 Industrial Special Indemnity11 Fund12 232,700 103,100 335,800 TOTAL13 $2,010,400 $804,400 $2,814,800 E. DOCUMENT SERVICES:14 FROM:15 General16 Fund17 $765,800 $765,800 Administration and Accounting Services18 Fund19 441,100 $716,200 1,157,300 TOTAL20 $1,206,900 $716,200 $1,923,100 DIVISION21 TOTAL22 $13,529,900 $17,737,900 $60,600 $31,328,400 II. CAPITOL COMMISSION:23 FROM:24 Capitol Commission Operating25 Fund26 $142,000 $142,000 Capitol Maintenance Reserve27 Fund28 0 $2,200,000 2,200,000 TOTAL29 $142,000 $2,200,000 $2,342,000 III. COMMISSION ON AGING:30 FROM:31 General32 Fund33 $785,800 $347,200 $5,056,800 $6,189,800 Federal Grant34 Fund35 930,800 497,300 $74,700 9,021,900 10,524,700 TOTAL36 $1,716,600 $844,500 $74,700 $14,078,700 $16,714,500

4 FOR1 FOR2 FOR FOR TRUSTEE AND PERSONNEL3 OPERATING CAPITAL BENEFIT COSTS4 EXPENDITURES OUTLAY PAYMENTS TOTAL IV. COMMISSION ON THE ARTS:5 FROM:6 General7 Fund8 $438,900 $156,300 $20,700 $310,200 $926,100 Miscellaneous Revenue9 Fund10 39,800 66,500 106,300 Federal Grant11 Fund12 525,900 193,500 29,200 500,200 1,248,800 TOTAL13 $964,800 $389,600 $49,900 $876,900 $2,281,200 V. COMMISSION FOR THE BLIND AND VISUALLY IMPAIRED:14 FROM:15 General16 Fund17 $1,073,800 $141,100 $200 $521,800 $1,736,900 Randolph Sheppard18 Fund19 27,600 100,100 127,700 Rehabilitation Revenue and Refunds20 Fund21 34,300 13,000 47,300 Miscellaneous Revenue22 Fund23 28,100 56,300 84,400 Adaptive Aids and Appliances24 Fund25 28,600 62,900 91,500 Federal Grant26 Fund27 2,995,800 718,900 0 470,300 4,185,000 TOTAL28 $4,098,200 $1,012,900 $200 $1,161,500 $6,272,800 VI. OFFICE OF DRUG POLICY:29 FROM:30 General31 Fund32 $316,500 $66,200 $382,700 Miscellaneous Revenue33 Fund34 24,500 24,500 Federal Grant35 Fund36 338,400 989,700 $3,209,800 4,537,900 TOTAL37 $654,900 $1,080,400 $3,209,800 $4,945,100

5 FOR1 FOR2 FOR FOR TRUSTEE AND PERSONNEL3 OPERATING CAPITAL BENEFIT COSTS4 EXPENDITURES OUTLAY PAYMENTS TOTAL VII. OFFICE OF ENERGY AND MINERAL RESOURCES:5 FROM:6 Indirect Cost Recovery7 Fund8 $274,700 $62,000 $336,700 Renewable Energy Resources9 Fund10 206,900 42,500 249,400 Miscellaneous Revenue11 Fund12 21,800 12,000 33,800 Petroleum Price Violation13 Fund14 266,400 178,600 $15,900 $58,000 518,900 Federal Grant15 Fund16 776,400 467,200 0 10,398,900 11,642,500 TOTAL17 $1,546,200 $762,300 $15,900 $10,456,900 $12,781,300 VIII. DIVISION OF FINANCIAL MANAGEMENT:18 FROM:19 General20 Fund21 $2,075,400 $180,000 $2,255,400 Indirect Cost Recovery22 Fund23 117,900 10,000 127,900 Miscellaneous Revenue24 Fund25 141,300 48,000 189,300 Administrative Code26 Fund27 480,000 201,600 681,600 American Rescue Plan28 Fund29 $20,589,700 20,589,700 ARPA Homeowner Assistance30 Fund31 20,000,000 20,000,000 ARPA State Fiscal Recovery32 Fund33 0 1,000,000 0 1,000,000 TOTAL34 $2,814,600 $1,439,600 $40,589,700 $44,843,900 IX. DIVISION OF HUMAN RESOURCES:35 FROM:36 Division of Human Resources37 Fund38 $18,170,300 $1,450,600 $19,620,900

6 FOR1 FOR2 FOR FOR TRUSTEE AND PERSONNEL3 OPERATING CAPITAL BENEFIT COSTS4 EXPENDITURES OUTLAY PAYMENTS TOTAL X. OFFICE OF INFORMATION TECHNOLOGY SERVICES:5 FROM:6 General7 Fund8 $1,880,800 $1,800,600 $3,681,400 Administration and Accounting Services9 Fund10 28,014,800 8,881,400 $463,300 37,359,500 TOTAL11 $29,895,600 $10,682,000 $463,300 $41,040,900 XI. STATE LIQUOR DIVISION, OPERATIONS:12 FROM:13 Liquor Control14 Fund15 $21,110,200 $5,585,700 $4,902,000 $31,597,900 XII. MILITARY DIVISION:16 A. MILITARY MANAGEMENT:17 FROM:18 General19 Fund20 $2,814,800 $895,100 $273,300 $3,983,200 Indirect Cost Recovery21 Fund22 467,300 36,500 503,800 Emergency Medical Services23 Fund24 261,900 261,900 Miscellaneous Revenue25 Fund26 765,900 765,900 Administration and Accounting Services27 Fund28 3,563,500 1,137,600 $28,800 0 4,729,900 TOTAL29 $7,107,500 $2,835,100 $28,800 $273,300 $10,244,700 B. FEDERAL/STATE AGREEMENTS:30 FROM:31 General32 Fund33 $1,425,600 $1,071,000 $2,496,600 Miscellaneous Revenue34 Fund35 2,211,000 435,200 2,646,200

7 FOR1 FOR2 FOR FOR TRUSTEE AND PERSONNEL3 OPERATING CAPITAL BENEFIT COSTS4 EXPENDITURES OUTLAY PAYMENTS TOTAL Federal Grant5 Fund6 36,186,000 32,396,300 68,582,300 TOTAL7 $39,822,600 $33,902,500 $73,725,100 C. OFFICE OF EMERGENCY MANAGEMENT:8 FROM:9 General10 Fund11 $2,532,000 $251,900 $2,783,900 Federal Grant12 Fund13 3,566,300 5,148,600 $2,500,000 $11,225,600 22,440,500 TOTAL14 $6,098,300 $5,400,500 $2,500,000 $11,225,600 $25,224,400 D. EMERGENCY MEDICAL SERVICES:15 FROM:16 General17 Fund18 $71,400 $145,000 $216,400 Emergency Medical Services19 Fund20 2,253,900 1,156,000 3,409,900 Emergency Medical Services III21 Fund22 $1,700,000 1,700,000 TSE Registry23 Fund24 132,800 327,000 459,800 Miscellaneous Revenue25 Fund26 824,800 551,400 1,376,200 Federal Grant27 Fund28 60,000 120,000 0 180,000 TOTAL29 $3,342,900 $2,299,400 $1,700,000 $7,342,300 DIVISION30 TOTAL31 $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 Administrative35 Fund36 $7,189,500 $2,567,200 $9,756,700

8 FOR1 FOR2 FOR FOR TRUSTEE AND PERSONNEL3 OPERATING CAPITAL BENEFIT COSTS4 EXPENDITURES OUTLAY PAYMENTS TOTAL Judges' Retirement5 Fund6 84,600 1,000 85,600 TOTAL7 $7,274,100 $2,568,200 $9,842,300 B. PORTFOLIO INVESTMENT:8 FROM:9 PERSI Special10 Fund11 $1,033,500 $200,500 $1,234,000 DIVISION12 TOTAL13 $8,307,600 $2,768,700 $11,076,300 XIV. OFFICE OF SPECIES CONSERVATION:14 FROM:15 General16 Fund17 $1,001,000 $760,100 $1,761,100 Miscellaneous Revenue18 Fund19 50,000 50,000 Federal Grant20 Fund21 812,100 174,100 $29,000 $17,140,000 18,155,200 TOTAL22 $1,813,100 $984,200 $29,000 $17,140,000 $19,966,300 XV. STEM ACTION CENTER:23 FROM:24 General25 Fund26 $774,400 $1,195,700 $90,500 $1,000,000 $3,060,600 STEM Education27 Fund28 0 100,000 0 2,829,900 2,929,900 TOTAL29 $774,400 $1,295,700 $90,500 $3,829,900 $5,990,500 XVI. WOLF DEPREDATION CONTROL BOARD:30 FROM:31 General32 Fund33 $372,400 $372,400

9 FOR1 FOR2 FOR FOR TRUSTEE AND PERSONNEL3 OPERATING CAPITAL BENEFIT COSTS4 EXPENDITURES OUTLAY PAYMENTS TOTAL XVII. WORKFORCE DEVELOPMENT COUNCIL:5 FROM:6 Workforce Development Training7 Fund8 $569,200 $457,600 $7,684,500 $8,711,300 In-Demand Careers9 Fund10 1,050,900 3,038,300 70,766,700 74,855,900 ARPA State Fiscal Recovery11 Fund12 197,200 637,200 834,400 Federal Grant13 Fund14 134,000 50,000 0 184,000 TOTAL15 $1,951,300 $4,183,100 $78,451,200 $84,585,600 XVIII. BOARD OF TAX APPEALS:16 FROM:17 General18 Fund19 $549,600 $55,800 $51,900 $657,300 XIX. STATE TAX COMMISSION:20 A. GENERAL SERVICES:21 FROM:22 General23 Fund24 $8,763,300 $5,554,300 $95,500 $14,413,100 Multistate Tax Compact25 Fund26 148,500 604,800 2,500 755,800 Administration and Accounting27 Fund28 42,500 28,800 2,500 73,800 Administration Services for Transportation29 Fund30 822,800 1,130,400 5,000 1,958,200 Seminars and Publications31 Fund32 0 21,500 0 21,500 TOTAL33 $9,777,100 $7,339,800 $105,500 $17,222,400 B. AUDIT DIVISION:34 FROM:35 General36 Fund37 $8,471,900 $559,200 $114,000 $9,145,100

10 FOR1 FOR2 FOR FOR TRUSTEE AND PERSONNEL3 OPERATING CAPITAL BENEFIT COSTS4 EXPENDITURES OUTLAY PAYMENTS TOTAL Multistate Tax Compact5 Fund6 2,136,900 507,200 2,644,100 Administration and Accounting7 Fund8 19,400 24,400 43,800 Administration Services for Transportation9 Fund10 2,237,500 360,400 0 2,597,900 TOTAL11 $12,865,700 $1,451,200 $114,000 $14,430,900 C. COMPLIANCE DIVISION:12 FROM:13 General14 Fund15 $8,954,500 $1,109,100 $114,000 $10,177,600 Administration Services for Transportation16 Fund17 270,600 29,600 0 300,200 TOTAL18 $9,225,100 $1,138,700 $114,000 $10,477,800 D. REVENUE OPERATIONS:19 FROM:20 General21 Fund22 $4,407,700 $1,318,000 $5,725,700 Multistate Tax Compact23 Fund24 4,000 4,000 Administration and Accounting25 Fund26 100,500 17,100 117,600 Administration Services for Transportation27 Fund28 816,400 262,100 $2,300 1,080,800 Seminars and Publications29 Fund30 0 26,400 0 26,400 TOTAL31 $5,324,600 $1,627,600 $2,300 $6,954,500 E. PROPERTY TAX:32 FROM:33 General34 Fund35 $4,502,400 $265,300 $4,767,700

11 FOR1 FOR2 FOR FOR TRUSTEE AND PERSONNEL3 OPERATING CAPITAL BENEFIT COSTS4 EXPENDITURES OUTLAY PAYMENTS TOTAL Seminars and Publications5 Fund6 0 201,000 201,000 TOTAL7 $4,502,400 $466,300 $4,968,700 DIVISION8 TOTAL9 $41,694,900 $12,023,600 $335,800 $54,054,300 GRAND TOTAL10 $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 more12 than the following number of full-time equivalent positions at any point13 during the period July 1, 2026, through June 30, 2027, unless specifically14 authorized by the Governor. The Joint Finance-Appropriations Committee15 will be notified promptly of any increased positions so authorized.16 Department of Administration .................................136.0017 Commission on Aging ...........................................15.0018 Commission on the Arts .........................................8.0019 Commission for the Blind and Visually Impaired ..................43.1220 Office of Drug Policy ..........................................6.0021 Office of Energy and Mineral Resources .........................11.0022 Division of Financial Management ..............................20.0023 Division of Human Resources ..................................166.0024 Office of Information Technology Services .....................243.0025 State Liquor Division ........................................253.2526 Military Division ...........................................460.6427 Public Employee Retirement System of Idaho .....................81.0028 Office of Species Conservation ................................16.0029 STEM Action Center .............................................7.0030 Workforce Development Council .................................14.0031 Board of Tax Appeals ...........................................4.0032 State Tax Commission .........................................445.0033

SECTION 3. CASH TRANSFER TO THE ADMINISTRATION AND ACCOUNTING SERVICES34 FUND. There is hereby appropriated and the Office of the State Controller35 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 thereafter37 as practicable, for the Capitol Mall Facilities payment in the Division of38 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 the41 Idaho State Capitol Commission and the Office of the State Controller shall42 transfer $250,000 from the Capitol Maintenance Reserve Fund to the Capitol43

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 Administration4 for the Idaho State Capitol Commission any unexpended and unencumbered bal-5 ances appropriated or reappropriated to the Department of Administration6 for the Idaho State Capitol Commission from the Capitol Commission Operating7 Fund and the Capitol Maintenance Reserve Fund for fiscal year 2026 to be used8 for nonrecurring expenditures for the period July 1, 2026, through June 30,9 2027. The Office of the State Controller shall confirm the reappropriation10 amount, by fund, expense class, and program, with the Legislative Services11 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 other14 provision of law to the contrary, of the amount appropriated in Section 115 of this act to the Department of Administration for the Management Services16 Program from the Permanent Building Fund, the Office of the State Controller17 shall transfer $60,600 to the Governor's Residence Fund on July 1, 2026, or18 as soon thereafter as practicable, for the period July 1, 2026, through June19 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 Resources22 any unexpended and unencumbered balances appropriated or reappropriated to23 the Office of Energy and Mineral Resources from the Miscellaneous Revenue24 Fund for the purpose of the Energy Resiliency Grant Program for fiscal year25 2026, in an amount not to exceed $10,609,800 from the Miscellaneous Revenue26 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 Office30 prior to processing the reappropriation authorized herein.31

SECTION 8. CONTINUOUS APPROPRIATION FOR THE MILITARY DIVISION. The32 Military Division is hereby granted continuous appropriation authority for33 the Idaho Office of Emergency Management's Miscellaneous Revenue Fund for34 the period July 1, 2026, through June 30, 2027, for the purpose of covering35 incurred costs arising out of hazardous substance incidents.36

SECTION 9. CONTINUOUS APPROPRIATION FOR THE PUBLIC EMPLOYEE RETIREMENT37 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 Portfolio39 Investment Program within the Public Employee Retirement System of Idaho are40 for administrative costs of the Portfolio Investment Program as provided in41 Section 59-1311(3), Idaho Code. Amounts necessary to pay all other invest-42 ment expenses related to the Portfolio Investment Program are perpetually43 appropriated to the Retirement Board as provided in Section 59-1311(4)(a),44 (b) and (c), Idaho Code.45

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SECTION 10. REAPPROPRIATION AUTHORITY FOR THE ARPA STATE FISCAL RE-1 COVERY FUND. There is hereby reappropriated to the Workforce Development2 Council any unexpended and unencumbered balances appropriated or reappro-3 priated to the Workforce Development Council from the ARPA State Fiscal4 Recovery Fund for fiscal year 2026, to be used for workforce training grants5 and childcare infrastructure grants for the period July 1, 2026, through6 June 30, 2027. The Office of the State Controller shall confirm the reappro-7 priation amount, by fund, expense class, and program, with the Legislative8 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 any11 unexpended and unencumbered balances appropriated or reappropriated to the12 Workforce Development Council from the In-Demand Careers Fund for fiscal13 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 the15 reappropriation amount, by fund, expense class, and program, with the Leg-16 islative Services Office prior to processing the reappropriation authorized17 herein.18

SECTION 12. REAPPROPRIATION AUTHORITY FOR THE WORKFORCE DEVELOPMENT19 TRAINING FUND. There is hereby reappropriated to the Workforce Development20 Council any unexpended and unencumbered balances appropriated or reappro-21 priated to the Workforce Development Council from the Workforce Development22 Training Fund for fiscal year 2026, to be used for semiconductor grants for23 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 the26 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 for29 state employees. Adherence with the plan structure shall not preclude the30 Office of Group Insurance from implementing positive plan changes as iden-31 tified.32

SECTION 14. GROUP INSURANCE PREMIUMS. The Office of Group Insurance33 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 Fund37 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 covered39 charges for fiscal year 2027 with no reduction in benefits. Adherence with40 the plan structure shall not preclude the Office of Group Insurance from41 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 Legislative45

14 Audits Division of the Legislative Services Office will perform a review of1 the State Tax Commission's comparative statement of receipts and distribu-2 tions for fiscal years 2021, 2022, 2023, 2024, and 2025. This review will3 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 material7 anomalies regarding distributions.8

SECTION 16. ACCOUNTABILITY REPORTS. Funds specifically identified in9 statute or in an appropriation act as intended for a certain purpose may10 be used only for that purpose. Funds provided in this act are subject to11 accountability reports and management reviews in accordance with Section12 67-702, Idaho Code, provided the Legislative Services Office auditor has13 sufficient resources to conduct those reports. State agencies who are au-14 thorized to contract for outside audits shall submit those reports to the15 Joint Finance-Appropriations Committee when those reports become avail-16 able.17

SECTION 17. CONDITIONS, LIMITATIONS, AND RESTRICTIONS. Appropriations18 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 hereby21 declared to exist, this act shall be in full force and effect on and after22 July 1, 2026.23