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 in 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. Violations of these provisions can result in misdemeanor or felony charges, depending on the number of aliens involved, and may lead to the revocation of business licenses and permits.

Additionally, the bill includes exceptions for law enforcement agencies and first responders who may need to transport or shelter unlawfully present aliens in the course of their duties. It also stipulates that an alien's immigration status can be verified through federal records, which will be admissible in court without further testimony. The bill declares an emergency and sets an effective date of July 1, 2025, for its provisions to take effect.