The bill establishes a new section in Idaho law, designated as Section 67-838, which creates the Cybersecurity and Resiliency Fund within the state treasury. This fund will consist of moneys provided through legislative appropriations or transfers, and the state treasurer is tasked with investing the idle funds, with any interest earned being retained by the fund. The purpose of the fund is to address the state's ongoing needs for information technology infrastructure and cybersecurity technology.

Additionally, the Office of Information Technology Services is required to develop a five-year plan for the replacement of technology infrastructure and cybersecurity measures, updating this plan annually and submitting it as part of the budget process. The office must also account for expenditures from the fund in the previous fiscal year. The bill defines "cybersecurity technology" and "information technology infrastructure" to clarify the scope of the fund's intended use. An emergency clause is included, making the act effective on July 1, 2025.