The bill amends Chapter 1, Title 33 of the Idaho Code by adding a new section, 33-143, which establishes specific provisions regarding the display of flags and banners on public school property. Under this new section, public elementary and secondary schools in Idaho are permitted to display only a limited set of flags and banners, which include the United States flag, the official state flag, flags of other states, recognized foreign nations, official school flags, military branch flags, flags of Indian tribes, and those awarded for achievements by the Idaho Department of Education. Additionally, flags or banners representing official school mascots and colors are also allowed.

Conversely, the bill prohibits the display of any flags or banners that represent a political viewpoint, including those related to political parties, race, sexual orientation, gender, or political ideologies. The bill declares an emergency, stating that it will take effect on July 1, 2025.