This bill introduces a new chapter, Chapter 28, to Title 44 of the Idaho Code, which establishes provisions to prohibit the unlawful employment of unauthorized aliens. It makes it a misdemeanor for employers, their agents, or labor organization representatives to knowingly employ or refer for employment any alien who is not lawfully present in the United States or lacks the necessary immigration status for employment. The bill outlines specific criteria for determining whether an alien is unauthorized for employment, including lack of lawful presence or expired employment authorization.

Additionally, the bill provides a defense for employers against criminal liability if they verify an employee's identity and employment eligibility through the federal e-verify program before employment begins, and if this verification confirms employment authorization. The bill emphasizes the importance of compliance with federal immigration laws and defines key terms in alignment with existing federal statutes. An emergency clause is included, stating that the act will take effect on July 1, 2026.