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 housing information. 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 submit biannual reports to the state controller, detailing the immigration status of arrested persons and related crime statistics. Noncompliance with these requirements could lead to legal action from the attorney general and potential withholding of state funding. The act is set to take effect on July 1, 2026, following the declaration of an emergency.