The bill authorizes the Department of Corrections to construct a new prison facility for offenders in Lincoln County, detailing the necessary infrastructure and services required for the project. It includes provisions for the construction contract, allowing for the inclusion of furnishings, heating, plumbing, and other essential services. Additionally, it permits a municipality in Lincoln County to manage sewage treatment for the facility.

To fund the construction, the bill mandates the transfer of $148,109,837 from the general fund and $33,926,134 from the budget reserve fund to the incarceration construction fund, with a total appropriation of $763,000,000 allocated for the project. The Bureau of Human Resources and Administration will oversee the design and construction, while the Department of Corrections will manage financial transactions related to the project. The bill also stipulates that any unspent funds by June 30, 2030, will revert according to existing procedures, and it declares an emergency to ensure the bill takes effect immediately upon passage.