This bill authorizes the Department of Corrections to construct a new prison facility in Lincoln County, including necessary furnishings and equipment. It allows for the treatment of sewage from the facility by a municipality in Lincoln County. The bill also mandates the transfer of funds from the general fund and budget reserve fund to the incarceration construction fund, totaling approximately $182 million, and appropriates $763 million from this fund for the construction project. The administration of the project will be overseen by the Bureau of Human Resources and Administration, with the Department of Corrections responsible for approving expenditures.

Additionally, the bill stipulates that any unspent or unobligated funds by June 30, 2030, will revert according to established procedures. It declares an emergency, allowing the Act to take effect immediately upon passage and approval, emphasizing its necessity for the support of state government and public institutions.