The bill authorizes the Department of Corrections to construct a new prison facility for offenders in Lincoln County, detailing the necessary components such as furnishings, equipment, and essential services. It allows a municipality in Lincoln County to manage sewage treatment for the facility and mandates 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 specifically for the construction of the prison.

The bill outlines the administrative responsibilities for overseeing the project, assigning the Bureau of Human Resources and Administration to supervise the design and construction. It also stipulates that the secretary of the Department of Corrections will approve expenditures, with any unspent funds reverting by June 30, 2030. An emergency clause is included, indicating the bill's immediate necessity for state government operations and public institutions, allowing it to take effect upon passage and approval.