The proposed bill introduces the "Idaho Guest Worker Program Act," which aims to address labor shortages in Idaho's agricultural sector by allowing undocumented individuals to work as guest workers for year-round agricultural employers. The bill establishes a new chapter in Title 44 of the Idaho Code, detailing the program's administration by the Idaho Department of Labor, eligibility criteria for guest workers, and the responsibilities of permitted employers. Key provisions include the requirement for guest workers to maintain employment, pay taxes, and undergo criminal background checks. The program is set to take effect on January 1, 2026.

Additionally, the bill outlines the application and renewal process for guest worker permits, which are valid for one year and can be renewed annually, provided the worker meets eligibility requirements and the employer continues to employ them. It also specifies that guest workers will not gain U.S. citizenship or lawful status through this program, nor will they have driving or voting privileges in Idaho. The legislation emphasizes the importance of compliance with state and federal laws, particularly regarding tax payments and employment practices.