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

LEGISLATURE OF THE STATE OF IDAHO Sixty-eighth Legislature Second Regular Session - 2026 IN THE SENATE SENATE BILL NO. 1332 BY FINANCE COMMITTEE AN ACT1 RELATING TO APPROPRIATIONS FOR FISCAL YEARS 2026 AND 2027; TRANSFERRING MON-2 EYS FROM THE STRATEGIC INITIATIVES PROGRAM FUND TO THE GENERAL FUND FOR3 FISCAL YEAR 2026; TRANSFERRING MONEYS FROM THE OPPORTUNITY SCHOLARSHIP4 PROGRAM ACCOUNT TO THE GENERAL FUND FOR FISCAL YEAR 2026; TRANSFERRING5 MONEYS FROM THE PERMANENT BUILDING FUND TO THE GENERAL FUND FOR FISCAL6 YEAR 2026; TRANSFERRING MONEYS FROM THE WATER POLLUTION CONTROL FUND7 TO THE GENERAL FUND FOR FISCAL YEAR 2026; TRANSFERRING MONEYS FROM THE8 IN-DEMAND CAREERS FUND TO THE GENERAL FUND FOR FISCAL YEAR 2026; TRANS-9 FERRING MONEYS FROM THE IN-DEMAND CAREERS FUND TO THE GENERAL FUND FOR10 FISCAL YEAR 2027; AND DECLARING AN EMERGENCY AND PROVIDING EFFECTIVE11 DATES.12

Be It Enacted by the Legislature of the State of Idaho:13

SECTION 1. CASH TRANSFER FROM THE STRATEGIC INITIATIVES PROGRAM FUND TO14 THE GENERAL FUND. There is hereby appropriated and the Office of the State15 Controller shall transfer $45,000,000 from the Strategic Initiatives Pro-16 gram Fund to the General Fund as soon as practicable for the period July 1,17 2025, through June 30, 2026.18

SECTION 2. CASH TRANSFER FROM THE OPPORTUNITY SCHOLARSHIP PROGRAM AC-19 COUNT TO THE GENERAL FUND. There is hereby appropriated and the Office of the20 State Controller shall transfer $3,000,000 from the Opportunity Scholarship21 Program Account to the General Fund as soon as practicable for the period22 July 1, 2025, through June 30, 2026.23

SECTION 3. CASH TRANSFER FROM THE PERMANENT BUILDING FUND TO THE24 GENERAL FUND. There is hereby appropriated and the Office of the State Con-25 troller shall transfer $33,745,000 from the Permanent Building Fund to the26 General Fund as soon as practicable for the period July 1, 2025, through June27 30, 2026.28

SECTION 4. CASH TRANSFER FROM THE WATER POLLUTION CONTROL FUND TO THE29 GENERAL FUND. There is hereby appropriated and the Office of the State Con-30 troller shall transfer $15,000,000 from the Water Pollution Control Fund to31 the General Fund as soon as practicable for the period July 1, 2025, through32 June 30, 2026.33

SECTION 5. CASH TRANSFER FROM THE IN-DEMAND CAREERS FUND TO THE GENERAL34 FUND. There is hereby appropriated and the Office of the State Controller35 shall transfer $10,000,000 from the In-Demand Careers Fund to the General36 Fund as soon as practicable for the period July 1, 2025, through June 30,37 2026.38

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SECTION 6. CASH TRANSFER FROM THE IN-DEMAND CAREERS FUND TO THE GENERAL1 FUND. There is hereby appropriated and the Office of the State Controller2 shall transfer $10,000,000 from the In-Demand Careers Fund to the General3 Fund once awards have been obligated and reconciled on December 31, 2026, or4 as soon thereafter as practicable.5

SECTION 7. An emergency existing therefor, which emergency is hereby6 declared to exist, Sections 1 through 5 of this act shall be in full force and7 effect on and after passage and approval, and Section 6 of this act shall be8 in full force and effect on and after July 1, 2026.9