The proposed bill introduces a new Chapter 90 to Title 18 of the Idaho Code, which establishes legal provisions regarding the concealment, 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 while knowing their presence violates federal law. The bill aligns its provisions with existing federal law, specifically referencing 8 U.S.C. 1324(a)(1)(A).

Penalties for violations are clearly defined, with organizations facing misdemeanor charges for each unlawfully present alien they assist, escalating to felony charges for organizations involved with five or more aliens or repeat offenders. Courts are mandated to revoke business licenses for organizations found guilty, with first-time offenders facing a one-year revocation and subsequent offenders facing permanent revocation. The bill also includes exceptions for law enforcement and first responders acting in their official capacities. The act is set to take effect on July 1, 2025, due to an emergency declaration.