This bill amends Chapter 4, Title 67 of the Idaho Code by adding a new section, 67-467, which establishes provisions for auditing refugee resettlement services provided by entities incorporated in Idaho. The bill defines key terms such as "entity," "illegal alien," "refugee," and "resettlement services." It mandates that any entity providing these services must submit an annual audit to the legislature, detailing various statistics including the number of refugees served, their demographics, language abilities, participation in language programs, housing locations, and health statistics.

Additionally, the bill prohibits these entities from assisting illegal aliens or those awaiting removal and requires them to account for any assistance provided to illegal aliens, including maintaining a catalog of names for potential matching against federal immigration databases. The bill declares an emergency, making it effective from July 1, 2026.