Relates to the funding of the Idaho Transportation Department for fiscal year 2027.

LEGISLATURE OF THE STATE OF IDAHO Sixty-eighth Legislature Second Regular Session - 2026 IN THE SENATE SENATE BILL NO. 1426 BY FINANCE COMMITTEE AN ACT1 RELATING TO FUNDING FOR THE IDAHO TRANSPORTATION DEPARTMENT; APPROPRIATING2 ADDITIONAL MONEYS TO THE IDAHO TRANSPORTATION DEPARTMENT FOR FISCAL3 YEAR 2027; REDUCING THE APPROPRIATION TO THE IDAHO TRANSPORTATION DE-4 PARTMENT FOR FISCAL YEAR 2027; PROVIDING REAPPROPRIATION AUTHORITY5 FOR THE CAPITAL FACILITIES PROGRAM; PROVIDING REAPPROPRIATION AUTHOR-6 ITY FOR THE AERONAUTICS PROGRAM; PROVIDING REAPPROPRIATION AUTHORITY7 FOR THE CONTRACT CONSTRUCTION AND RIGHT-OF-WAY ACQUISITION DIVISION;8 PROVIDING AUTHORITY FOR PRIOR PERIOD ADJUSTMENTS; AND DECLARING AN9 EMERGENCY AND PROVIDING AN EFFECTIVE DATE.10

Be It Enacted by the Legislature of the State of Idaho:11

SECTION 1. In addition to any other appropriation provided by law,12 there is hereby appropriated to the Idaho Transportation Department the13 following amounts to be expended according to the designated programs and14 expense classes from the listed funds for the period July 1, 2026, through15 June 30, 2027:16 FOR17 FOR FOR PERSONNEL18 OPERATING CAPITAL COSTS19 EXPENDITURES OUTLAY TOTAL I. TRANSPORTATION SERVICES:20 A. ADMINISTRATION:21 FROM:22 State Highway (Dedicated)23 Fund24 $409,600 $1,133,200 $1,542,800 B. CAPITAL FACILITIES:25 FROM:26 State Aeronautics (Dedicated)27 Fund28 $43,000 $43,000 State Highway (Dedicated)29 Fund30 15,500,000 15,500,000 TOTAL31 $15,543,000 $15,543,000 C. AERONAUTICS:32 FROM:33 State Aeronautics (Dedicated)34 Fund35 $351,600 $80,900 $432,500

2 FOR1 FOR FOR PERSONNEL2 OPERATING CAPITAL COSTS3 EXPENDITURES OUTLAY TOTAL State Highway (Dedicated)4 Fund5 $1,500 0 0 1,500 TOTAL6 $1,500 $351,600 $80,900 $434,000 DIVISION TOTAL7 $1,500 $761,200 $16,757,100 $17,519,800 II. MOTOR VEHICLES:8 FROM:9 State Highway (Dedicated)10 Fund11 $378,400 $422,000 $800,400 III. HIGHWAY OPERATIONS:12 FROM:13 State Highway (Dedicated)14 Fund15 $3,102,500 $72,888,200 $75,990,700 IV. CONTRACT CONSTRUCTION & RIGHT-OF-WAY ACQUISITION:16 FROM:17 State Highway (Dedicated)18 Fund19 $4,255,900 $4,255,900 State Highway (Federal)20 Fund21 292,500 292,500 TOTAL22 $4,548,400 $4,548,400 GRAND TOTAL23 $1,500 $4,242,100 $94,615,700 $98,859,300

SECTION 2. Notwithstanding any other provision of law to the contrary,24 there is hereby reduced from the Idaho Transportation Department $1,500 from25 the Highway Operations Program for personnel costs from the State Highway26 (Dedicated) Fund for the period July 1, 2026, through June 30, 2027.27

SECTION 3. REAPPROPRIATION AUTHORITY FOR THE CAPITAL FACILITIES PRO-28 GRAM. There is hereby reappropriated to the Idaho Transportation Department29 any unexpended and unencumbered balances appropriated or reappropriated to30 the Idaho Transportation Department from the State Aeronautics (Dedicated)31 Fund and the State Highway (Dedicated) Fund in the Capital Facilities Pro-32 gram for fiscal year 2026, to be used for nonrecurring expenditures in the33 Capital Facilities Program for the period July 1, 2026, through June 30,34 2027. The Office of the State Controller shall confirm the reappropriation35

3 amount, by fund, expense class, and program, with the Legislative Services1 Office prior to processing the reappropriation authorized herein.2

SECTION 4. REAPPROPRIATION AUTHORITY FOR THE AERONAUTICS PROGRAM.3 There is hereby reappropriated to the Idaho Transportation Department any4 unexpended and unencumbered balances appropriated or reappropriated to the5 Idaho Transportation Department from the State Aeronautics (Dedicated)6 Fund in the Aeronautics Program as trustee and benefit payments for airport7 development grants for fiscal year 2026, to be used for nonrecurring expen-8 ditures for airport development grants for the period July 1, 2026, through9 June 30, 2027. The Office of the State Controller shall confirm the reappro-10 priation amount, by fund, expense class, and program, with the Legislative11 Services Office prior to processing the reappropriation authorized herein.12

SECTION 5. REAPPROPRIATION AUTHORITY FOR THE CONTRACT CONSTRUCTION13 AND RIGHT-OF-WAY ACQUISITION DIVISION. There is hereby reappropriated to14 the Idaho Transportation Department any unexpended and unencumbered bal-15 ances appropriated or reappropriated to the Idaho Transportation Department16 from the State Highway Fund and the Transportation Expansion and Congestion17 Mitigation Fund for the Contract Construction and Right-of-Way Acquisition18 Division for fiscal year 2026, in a total amount not to exceed $300,000,00019 from the State Highway Fund and/or the Transportation Expansion and Con-20 gestion Mitigation Fund, to be used for nonrecurring expenditures for the21 Contract Construction and Right-of-Way Acquisition Division for the period22 July 1, 2026, through June 30, 2027. The Office of the State Controller shall23 confirm the reappropriation amount, by fund, expense class, and program,24 with the Legislative Services Office prior to processing the reappropria-25 tion authorized herein.26

SECTION 6. LEGISLATIVE AUTHORIZATION FOR PRIOR PERIOD ADJUSTMENT. Pur-27 suant to Section 67-3604, Idaho Code, the Idaho Transportation Department is28 hereby authorized and the Office of the State Controller shall make the nec-29 essary prior period adjustments not to exceed $303,900 from the State High-30 way (Dedicated) Fund and GARVEE Capital Project Fund for transactions incor-31 rectly recorded in fiscal years 2020, 2021, and 2022.32

SECTION 7. An emergency existing therefor, which emergency is hereby33 declared to exist, this act shall be in full force and effect on and after34 July 1, 2026.35