The bill amends Chapter 37, Title 33 of the Idaho Code by adding a new section, 33-3717D, which establishes limitations on scholarships for certain student athletes at Idaho public institutions of higher education. It defines "scholarship" to include various forms of financial aid and mandates that these institutions prioritize Idaho residents when awarding scholarships. Specifically, it restricts the number of scholarships awarded to non-U.S. citizens, capping them at ten percent of the total number of student athletes for all sports, excluding football, and five percent for football rosters. Additionally, no collegiate athletic team can have more than fifty percent of its members receiving scholarships who are not U.S. citizens.

The bill also includes a provision that protects scholarships awarded to non-U.S. citizens who were already enrolled in Idaho public institutions prior to the bill's effective date, allowing them to continue receiving aid without counting against the new caps for up to four consecutive academic years. The Idaho State Board of Education is tasked with creating rules to implement these provisions, and the bill declares an emergency, making it effective on July 1, 2026.