Relates to the appropriation to the Department of Lands 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. 1427 BY FINANCE COMMITTEE AN ACT1 RELATING TO THE APPROPRIATION TO THE DEPARTMENT OF LANDS; APPROPRIATING2 ADDITIONAL MONEYS TO THE DEPARTMENT OF LANDS FOR FISCAL YEAR 2027; RE-3 DUCING THE APPROPRIATION TO THE DEPARTMENT OF LANDS FOR FISCAL YEAR4 2027; DIRECTING SUPPORT FOR THE IDAHO GEOLOGICAL SURVEY; PROVIDING5 EXEMPTIONS FROM PROGRAM TRANSFER LIMITATIONS FOR THE FOREST AND RANGE6 FIRE PROTECTION PROGRAM FOR FISCAL YEAR 2027; PROVIDING LIMITATIONS FOR7 GENERAL FUND BONUSES; PROVIDING FOR CONDITIONS, LIMITATIONS, AND RE-8 STRICTIONS; APPROPRIATING ADDITIONAL MONEYS TO THE DEPARTMENT OF LANDS9 FOR FISCAL YEAR 2026; REDUCING THE APPROPRIATION TO THE DEPARTMENT OF10 LANDS FOR FISCAL YEAR 2026; PROVIDING EXEMPTIONS FROM PROGRAM TRANSFER11 LIMITATIONS FOR THE FOREST AND RANGE FIRE PROTECTION PROGRAM FOR FISCAL12 YEAR 2026; AND DECLARING AN EMERGENCY AND PROVIDING EFFECTIVE DATES.13

Be It Enacted by the Legislature of the State of Idaho:14

SECTION 1. In addition to any other appropriation provided by law,15 there is hereby appropriated to the Department of Lands the following16 amounts to be expended according to the designated programs and expense17 classes from the listed funds for the period July 1, 2026, through June 30,18 2027:19 FOR20 FOR21 FOR TRUSTEE AND PERSONNEL22 CAPITAL BENEFIT COSTS23 OUTLAY PAYMENTS TOTAL I. BUSINESS SERVICES:24 FROM:25 Department of Lands26 Fund27 $160,000 $145,000 $305,000 Navigable Waterways28 Fund29 $147,200 147,200 Endowment Earnings Administrative30 Fund31 0 640,900 0 640,900 TOTAL32 $147,200 $800,900 $145,000 $1,093,100 II. FOREST RESOURCES MANAGEMENT:33 FROM:34 Department of Lands35 Fund36 $5,000 $5,000

2 FOR1 FOR2 FOR TRUSTEE AND PERSONNEL3 CAPITAL BENEFIT COSTS4 OUTLAY PAYMENTS TOTAL III. TRUST LAND MANAGEMENT:5 FROM:6 Endowment Earnings Administrative7 Fund8 $725,800 $725,800 IV. FOREST AND RANGE FIRE PROTECTION:9 FROM:10 General11 Fund12 $140,300 $140,300 Department of Lands13 Fund14 0 $600,000 600,000 TOTAL15 $140,300 $600,000 $740,300 V. MINERALS, PUBLIC TRUST, OIL AND GAS:16 FROM:17 Navigable Waterways18 Fund19 $160,000 $160,000 GRAND TOTAL20 $447,500 $2,131,700 $145,000 $2,724,200

SECTION 2. Notwithstanding any other provision of law to the contrary,21 the appropriation made to the Department of Lands is hereby reduced by the22 following amounts according to the designated programs from personnel costs23 from the listed funds for the period July 1, 2026, through June 30, 2027:24 I. BUSINESS SERVICES:25 FROM:26 Endowment Earnings Administrative Fund27 $147,200 II. MINERALS, PUBLIC TRUST, OIL AND GAS:28 FROM:29 Department of Lands Fund30 $160,000 GRAND TOTAL31 $307,200

SECTION 3. IDAHO GEOLOGICAL SURVEY. Of the moneys appropriated in Sec-32 tion 1 of this act from the Department of Lands Fund, $145,000 shall be dis-33 tributed by the Department of Lands to the Idaho Geological Survey.34

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SECTION 4. EXEMPTIONS FROM PROGRAM TRANSFER LIMITATIONS. The Forest1 and Range Fire Protection Program is hereby exempted from the provisions2 of Section 67-3511(2), Idaho Code, allowing unlimited transfers into the3 Forest and Range Fire Protection Program from other programs within the De-4 partment of Lands for all moneys appropriated to it for the period July 1,5 2026, through June 30, 2027.6

SECTION 5. LIMITATIONS FOR GENERAL FUND BONUSES. Notwithstanding any7 other provision of law to the contrary, the use of General Fund appropria-8 tions for bonuses shall be limited to firefighters with an incident qualifi-9 cation card including an operational qualification. The Department of Lands10 shall provide a report to the Joint Finance-Appropriations Committee and the11 Budget and Policy Analysis Division of the Legislative Services Office on12 the award of bonuses for the 2026 fire season. The report shall be submitted13 no later than January 5, 2027.14

SECTION 6. CONDITIONS, LIMITATIONS, AND RESTRICTIONS. Appropriations15 made pursuant to this act are subject to the conditions, limitations, and re-16 strictions specified in this act.17

SECTION 7. In addition to the appropriation made in Section 1, Chap-18 ter 297, Laws of 2025, and any other appropriation provided by law, there is19 hereby appropriated to the Department of Lands the following amounts accord-20 ing to the designated programs to be expended for personnel costs from the21 listed funds for the period July 1, 2025, through June 30, 2026:22 I. FOREST AND RANGE FIRE PROTECTION:23 FROM:24 General Fund25 $124,900 II. MINERALS, PUBLIC TRUST, OIL AND GAS:26 FROM:27 Navigable Waterways Fund28 $160,000 GRAND TOTAL29 $284,900

SECTION 8. Notwithstanding any other provision of law to the contrary,30 the appropriation made to the Department of Lands for the Minerals, Public31 Trust, Oil and Gas Program in Section 1, Chapter 297, Laws of 2025, from the32 Department of Lands Fund is hereby reduced by $160,000 for personnel costs33 for the period July 1, 2025, through June 30, 2026.34

SECTION 9. EXEMPTIONS FROM PROGRAM TRANSFER LIMITATIONS. The Forest35 and Range Fire Protection Program is hereby exempted from the provisions36 of Section 67-3511(2), Idaho Code, allowing unlimited transfers into the37 Forest and Range Fire Protection Program from other programs within the De-38 partment of Lands for all moneys appropriated to it for the period July 1,39 2025, through June 30, 2026.40

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SECTION 10. An emergency existing therefor, which emergency is hereby1 declared to exist, Sections 7, 8, and 9 of this act shall be in full force and2 effect on and after passage and approval, and Sections 1 through 6 of this act3 shall be in full force and effect on and after July 1, 2026.4