Includes Presidential declarations of an emergency as a basis to allow the Governor to provide disaster relief to local governments.

Appropriates $59.7 million for the Idaho Child Care Program.

Provides one-time nonrecurring grants to nonprofits providing critical services in response to the federal funding freeze under by OMB; authorizes the governor to supplement funds for capital improvement projects by transferring sum as needed for other appropriations; clarifies processes and mandates of appropriations; AMENDED to restrict recipients to organizations that provide crucial programmatic aid and outreach in the health, human services, or legal representation sector, normally receives substantial federal funding, considered at risk of losing or receiving a significantly decreased amount of federal funding, and agree to be subject to an audit; requires a report of the specific sources of federal funding suspended or terminated, reasons the funding may be affected by the suspension or termination, and a detailed, itemized explanation regarding how moneys will be used to supplant suspended or terminated federal funding.

Appropriates $98 million in Grants-In-Aid.

Creates a new Grant-in-Aid Subcommittee of the Joint Finance Committee; requires recipients to be nonprofits or government organizations, in operations for at least 2 years; nonprofit recipients must have an active, community-represented volunteer Board; requires recipients to offer programs that are unduplicated by other state-supported agencies or satisfy unmet community needs; requires recipients to have accounting and budget procedures and have their financials audited, reviewed, or compiled by a CPA within the past 3 years, or to submit a justification for not meeting this criterion; requires recipients to fund at least half of their operations through revenue other than grants-in-aid; prohibits the use of grant-in-aid funding for capital equipment, specified real estate purposes, lobbying or partisan political activity, and programs benefitting non-residents of the state. AMENDED to allow grant-in-aid funds to be used for childcare.

Adjusts state funding for nonprofit organizations to align with annual inflation rates automatically.

Establishes the Small Business Recovery Fund for a small business recovery grant program to provide competitive grants between $2,500 to $100,000 to small businesses and nonprofit organizations directly impacted by a state of emergency; authorizes funds to be used to support recovery and rebuilding, investment in resilient infrastructure, and ensure grantees can reopen and remain viable; requires a dollar-for-dollar match by the grantee; permits funds to be used retroactively; appropriates $100 million.

Authorizes moneys from the Disaster Assistance Fund to be used to provide financial assistance to community-based organizations, including nonprofits, for supplies and materials used during disaster response activities, individual and family grants, reimbursement of individual and family grants, indirect administrative costs, site preparation, and other assistance; excludes wages for emergency work activities.

Appropriates $120 million from the general fund for child care assistance; appropriates $91 million from the federal child care and development fund for child care assistance. "Dead" because of timelines.

Includes rental income on agriculture property as unrelated business income; includes income from providing an accommodation as unrelated business income. "Dead" because tabled.