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, as well as a permitting and renewal process for both workers and employers.

The act specifies that the program will be effective starting January 1, 2026, and outlines various limitations for guest workers, such as the lack of entitlement to U.S. citizenship, driving privileges, or unemployment compensation. Additionally, it mandates that employers must register with the department, pay associated fees, and ensure compliance with tax obligations. The bill emphasizes the importance of collaboration between state agencies to effectively implement the program and mitigate potential labor shortages in critical agricultural sectors like dairy farming.