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This bill sets Utah's spending plan for transportation and related state agencies, adjusting fiscal year 2026 funding by about $334 million and setting fiscal year 2027 funding at roughly $3.8 billion, drawn from the General Fund, Income Tax Fund, federal dollars, and various dedicated accounts. Most of the money supports the Utah Department of Transportation for highway construction, rehabilitation, and maintenance, transit and active transportation investment, aeronautics, and railroad crossing safety, including over $1.25 billion for the Transportation Investment Fund capacity program and hundreds of millions in federal highway funds in FY 2027. The bill also funds state building construction and repairs (including projects at the Ogden Multi-Agency Office Building, Draper site remediation, and offender housing), the Utah Education and Telehealth Network, the Navajo Trust Fund, a $3 million grant to the Utah Olympic Legacy Foundation for venue repairs, and planning work related to the 2034 Winter Olympics. It also includes detailed instructions on which unspent funds from prior years can carry over for specific purposes, such as state plane purchases, construction training, and highway maintenance equipment.