APPROPRIATIONS – Relates to the appropriation and transfer of moneys in the state treasury for fiscal years 2026 and 2027.
Summary
S1332 is an appropriations and treasury-transfer bill that moves money from several state funds into the General Fund for fiscal years 2026 and 2027. In FY 2026, it transfers $45 million from the Strategic Initiatives Program Fund, $3 million from the Idaho Opportunity Scholarship Fund, $33.745 million from the Permanent Building Fund, $15 million from the Water Pollution Control Fund, and $10 million from the In-Demand Careers Fund. It also transfers an additional $10 million from the In-Demand Careers Fund in FY 2027.
The bill’s stated fiscal effect is to increase available General Fund revenues by $106.745 million in FY 2026 and $10 million in FY 2027. It does not create a new program or tax; rather, it reallocates existing state cash balances among funds within the state treasury. The bill was enacted as Session Law Chapter 42, with sections 1-5 effective immediately and section 6 effective July 1, 2026.
Impact
S1332 changes the distribution of state cash by reducing balances in the Strategic Initiatives Program Fund, Idaho Opportunity Scholarship Fund, Permanent Building Fund, Water Pollution Control Fund, and In-Demand Careers Fund while increasing General Fund resources. This affects the state’s budgeting flexibility and may reduce funding available for the specific purposes associated with those dedicated or special funds, including scholarships, building projects, water pollution control, and workforce training. The bill amends state fiscal operations for FY 2026 and FY 2027 but does not appear to revise substantive program statutes beyond the transfer authority itself.
Sentiment
The bill appears to have received generally favorable legislative support, passing the Senate 26-9 and the House 57-8. The vote margins suggest broad agreement on the need to bolster the General Fund, though not unanimous support. The absence of committee transcripts limits insight into debate, but the final enactment indicates the measure was acceptable to both chambers and the governor.
Contention
The main point of contention is likely the diversion of money from funds tied to specific policy areas—especially the Idaho Opportunity Scholarship Fund, the Permanent Building Fund, the Water Pollution Control Fund, and the In-Demand Careers Fund—into the General Fund. Opponents may have viewed the transfers as reducing resources for education, infrastructure, environmental protection, and workforce development, while supporters likely emphasized immediate General Fund needs and overall budget balancing. The split votes in both chambers indicate some concern about using dedicated fund balances for general spending.
Relates to the appropriation and transfer of moneys in the state treasury for fiscal years 2025 and 2026; provides an additional appropriation to the Military Division for fiscal year 2025; and provides pay increases to the Military Division in accordance with the federal general schedule pay scale.
Relates to the maintenance appropriations to the executive offices of the Governor, Lieutenant Governor, Attorney General, State Controller, Secretary of State, and State Treasurer for fiscal year 2026.