The proposed bill amends Title 18 of the Idaho Code by adding a new Chapter 90, which establishes legal provisions regarding the concealing, harboring, and shielding of aliens. It defines "alien" as any person not a citizen or national of the United States and outlines specific prohibitions for organizations within the state. These prohibitions include concealing or harboring illegal aliens, encouraging their presence in the state, transporting them unlawfully, and providing financial or legal assistance with knowledge of their illegal status. The bill emphasizes that these provisions align with federal law, specifically referencing 8 U.S.C. 1324(a)(1)(A).

The bill also sets forth penalties for organizations that violate these prohibitions, categorizing offenses as misdemeanors or felonies based on the number of unlawfully present aliens involved. It mandates the revocation of business licenses for organizations found guilty of violations, with a one-year revocation for first offenses and permanent revocation for subsequent offenses. Additionally, it allows for civil forfeiture of any conveyance used in the commission of violations. Exceptions are made for law enforcement and first responders acting in their official capacities. The bill declares an emergency, making it effective on July 1, 2025.