The proposed bill amends Title 18 of the Idaho Code by adding a new Chapter 92, 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 various prohibitions for organizations and their representatives. Specifically, it makes it unlawful for organizations to conceal, harbor, or shield illegal aliens, encourage their unlawful presence, transport them in violation of federal law, or provide them with shelter or financial support if they know or recklessly disregard the alien's illegal status. The bill aligns these prohibitions with existing federal law under 8 U.S.C. 1324(a)(1)(A).

The bill also sets forth penalties for violations, categorizing them as misdemeanors or felonies based on the number of aliens involved and prior convictions. 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 is set to take effect on July 1, 2026, due to an emergency declaration.