The "Idaho Refugee and Illegal Alien Accountability Act" introduces new provisions aimed at enhancing oversight of refugee resettlement and the immigration status of arrested individuals in Idaho. A new section, 67-467, mandates that any entity providing resettlement services for refugees must submit an annual audit to the legislature detailing various statistics, including the number of refugees served, their demographics, and health statistics. Additionally, these entities are prohibited from harboring or concealing illegal aliens and must account for the names and demographics of any illegal aliens they assist, allowing for potential matching against federal immigration databases.

Furthermore, the bill adds a new section, 67-3015, which requires law enforcement agencies to verify and record the immigration status and nationality of arrested individuals. By October 1, 2026, these agencies must publish biannual reports that include statistics on illegal aliens arrested, the crimes associated with them, and any reasons for noncompliance with the reporting requirements. Noncompliance may result in the withholding of state funding for the agencies involved. The act is set to take effect on July 1, 2026, due to an emergency declaration.