There is established in the state treasury the penitentiary income fund. The fund shall consist of all moneys distributed from the penitentiary earnings reserve fund and from other sources as the legislature deems appropriate. Moneys in the penitentiary income fund shall be used to benefit the beneficiaries of the penitentiary endowment and distributed to current beneficiaries of the penitentiary endowment pursuant to legislative appropriation.
Idaho Code § 20-103