Bill Analyses and Ratings
Bill Information: S1426 – Idaho Transportation Dept FY2027 Appropriations
Bill Summary
Senate Bill 1426 appropriates approximately $98.9 million in additional funding to the Idaho Transportation Department for fiscal year 2027, drawing from the State Highway (Dedicated) Fund, State Aeronautics (Dedicated) Fund, and State Highway (Federal) Fund. The bill’s primary new spending additions include $15,500,000 for capital facilities from the State Highway Fund, $292,500 for contract construction and right-of-way acquisition from the State Highway (Federal) Fund, and a minor personnel cost adjustment within aeronautics that results in no net change to total personnel spending. Beyond direct appropriations, the bill grants reappropriation authority allowing the department to carry forward any unexpended fiscal year 2026 balances into FY2027 for capital facilities, airport development grants, and contract construction, with the contract construction reappropriation capped at $300 million from the State Highway Fund and Transportation Expansion and Congestion Mitigation Fund combined.
The bill also authorizes prior period accounting adjustments of up to $303,900 to correct transactions incorrectly recorded in fiscal years 2020, 2021, and 2022. It takes effect July 1, 2026, under an emergency declaration, aligning its effective date with the start of the fiscal year it governs. In total, the bill directs roughly $15.8 million in new appropriations to the Idaho Transportation Department for FY2027, with the largest share going to capital facilities projects funded through the State Highway dedicated fund.
Overall Assessment
Senate Bill 1426 is primarily a transportation infrastructure appropriations bill that funds highway construction, capital facilities, and aeronautics operations through dedicated state and federal highway funds. The bill’s scope is narrowly focused on transportation funding mechanics — including reappropriation authority and accounting corrections — and does not substantively engage with most of the evaluated policy metrics, resulting in neutral scores across the vast majority of categories.
The one area where the bill draws a negative rating is Responsibility in Government, where it receives a score of -1. While the bill keeps transportation funding decisions within state legislative control and dedicated funds, the scale of reappropriation authority — particularly the $300 million carryforward cap for contract construction — grants the Idaho Transportation Department significant discretionary spending flexibility without requiring additional legislative approval. This broad delegation of spending authority to an executive agency, rather than maintaining tighter legislative oversight over how and when those funds are deployed, represents a modest but meaningful reduction in governmental accountability and fiscal responsibility.
Rating Breakdown
ARTICLE I. Responsibility in Government (-1)
The bill's new additions total approximately $15.794 million in specific appropriations from dedicated transportation funds, with a corresponding $1,500 reduction in Highway Operations personnel costs. These are targeted adjustments to an existing appropriations structure using funds already designated for transportation purposes, neither expanding the overall size of government in a meaningful way nor introducing new fiscal controls or accountability mechanisms.
ARTICLE II. Citizen Involvement in Government (0)
This bill is a departmental appropriations measure for the Idaho Transportation Department and contains no provisions related to elections, voting procedures, public participation processes, or citizen engagement in government decision-making.
ARTICLE III. Education (0)
The bill exclusively addresses transportation funding and contains no provisions affecting schools, educational curriculum, teacher policy, parental rights in education, or school funding formulas.
ARTICLE IV. Agriculture (0)
The bill appropriates funds for highway infrastructure, aeronautics, and contract construction within the Idaho Transportation Department. It contains no provisions affecting farming operations, agricultural markets, rural water access for agriculture, or farm policy.
ARTICLE V. Water (0)
This transportation appropriations bill contains no provisions related to water rights, water management, irrigation, or state versus federal authority over water resources.
ARTICLE VI. Natural Resources and Environment (0)
The bill funds transportation infrastructure projects and contains no provisions addressing environmental regulation, natural resource management, public lands stewardship, or conservation policy.
ARTICLE VII. Energy (0)
The bill is limited to transportation department appropriations and contains no provisions related to energy production, energy independence, utility regulation, or energy infrastructure.
ARTICLE VIII. Idaho National Laboratories (0)
The bill appropriates funds to the Idaho Transportation Department and contains no provisions related to the Idaho National Laboratory, nuclear research, or technology development.
ARTICLE IX. Private Property Rights (0)
While the bill includes $292,500 in new federal fund appropriations for the Contract Construction and Right-of-Way Acquisition Division, this addition specifies only a dollar amount within an existing program structure. The bill makes no changes to the legal standards, procedures, or protections governing property acquisition or eminent domain.
ARTICLE X. State and Federal Lands (0)
The bill addresses transportation department funding and contains no provisions related to the management, transfer, or administration of state or federal lands.
ARTICLE XI. Wildlife Management (0)
The bill is a transportation appropriations measure and contains no provisions affecting wildlife management, hunting and fishing regulations, predator control, or the Idaho Department of Fish and Game.
ARTICLE XII. Economy (0)
The bill directs $15.5 million in new capital facilities funding and $292,500 in new federal contract construction funds through state-controlled dedicated highway funds, keeping transportation investment decisions under Idaho legislative authority. Infrastructure spending of this kind directly supports commerce by maintaining and expanding the road and aviation networks that Idaho businesses and industries depend on for moving goods and people.
ARTICLE XIII. Health and Welfare (0)
The bill appropriates funds to the Idaho Transportation Department and contains no provisions related to healthcare, health insurance, Medicaid, welfare programs, or public health policy.
ARTICLE XIV. American Family (0)
The bill is a transportation funding measure and contains no provisions related to family policy, marriage, parental rights, abortion, or child welfare.
ARTICLE XV. Older Americans (0)
The bill appropriates transportation funds and contains no provisions specifically affecting older Idahoans, senior services, retirement policy, or age-related employment protections.
ARTICLE XVI. Law and Order with Justice (0)
The bill is a transportation appropriations measure and contains no provisions related to criminal justice, law enforcement funding, firearms rights, sentencing, or judicial processes.
ARTICLE XVII. National Defense - Securing the Border (0)
The bill funds state transportation infrastructure and contains no provisions related to national defense, border security, military affairs, the Idaho National Guard, or veterans' services.
ARTICLE XVIII. Election of Judges and Idaho Supreme Court Justices (0)
The bill is a transportation appropriations measure and contains no provisions related to judicial elections, court appointments, constitutional interpretation, or the structure of Idaho's judiciary.
ARTICLE XIX. Religious Liberty (0)
The bill appropriates funds to the Idaho Transportation Department and contains no provisions affecting religious freedom, the free exercise of religion, or government interference with religious institutions or practices.