They select one of the prisoner named Jason to do the trick and frame out a full proof plan. According to their plan, whenever a prisoner other than Jason is selected, they will follows some simple steps - If the bulb is off, they will switch it on but if the bulb is already lit, they won't do anything and sit idle. 

If Jason is selected and he finds out that the bulb is lit, he will add one to his count and will switch off the bulb. If the bulb is already switched off, he will sit there idly. In such a manner when his count reaches to 99, he will tell the warden that every prisoner has now been to the room.

Let us craft out the solution in simpler terms. Whenever a prisoner goes inside the room, he simply switches on the bulb if it is off. Thus one prisoner will only light the bulb once. When Jason finds out that the bulb it on, he will know that this has been done by a new prisoner and he will add one to his count. He will keep doing this till his count reaches 99. 99 because, he already has been in the room which makes a total of 100. Thus it is a full proof plan that will definitely set them all free.