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 support or legal assistance while knowing their presence violates federal law. The bill aligns its provisions with existing federal laws, 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 harsher penalties for repeat offenders. Additionally, it allows for civil forfeiture of any conveyance used in the commission of these 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.