The bill authorizes the Department of Corrections to construct a new prison facility for offenders in Lincoln County, detailing the necessary services and improvements required for the project. It includes provisions for the municipality in Lincoln County to manage sewage from the facility and outlines the financial aspects, including the transfer of funds from the general fund and budget reserve fund to the incarceration construction fund, totaling approximately $182 million. Additionally, it appropriates $763 million from the incarceration construction fund for the construction of the facility.

The bill also establishes the Bureau of Human Resources and Administration as the overseeing body for the project's design and construction, mandates the approval of expenditures by the Department of Corrections, and stipulates that any unspent funds by June 30, 2030, will revert according to existing procedures. An emergency declaration is included, allowing the bill to take effect immediately upon passage and approval, emphasizing its importance for the support of state government and public institutions.