The bill aims to authorize the Quebec government to use a maximum amount of $81,686,460,965 from the general fund of the consolidated revenue fund for the 2026-2027 fiscal year. This amount represents the credits to be voted for each program in the portfolios, after deducting credits already authorized by a previous law.

The main provisions include authorization for the Treasury Board to transfer credits between programs or portfolios under certain conditions. The bill also approves the balance of expenditure and investment forecasts for special funds for 2026-2027, as well as the excess of expenditures and investments for special funds for 2024-2025.

The bill modifies the credits voted by the Act No. 1 on Credits, 2026-2027, by deducting an amount of $32,120,000,735 from the authorized credits. It also specifies the conditions under which net credits can be increased if the associated revenues exceed forecasts.

The individuals and entities affected by this bill include various government departments and programs receiving budgetary credits. Credit transfers can affect the budget allocations of programs but must adhere to a 15% variation limit from the authorized credits.