This bill establishes strict safeguards to ensure the anonymity and confidentiality of individuals providing anonymous tips to law enforcement during criminal investigations. It mandates that any governmental or private entity operating a system for accepting anonymous tips must encrypt communications to protect the identity of the tipster, the means of communication, and the location of the individual, except for general municipal location information. Furthermore, the bill prohibits these entities from requesting identifying information from the tipster and stipulates that any communications or related reports maintained by the operators or law enforcement agencies are not considered public records and are not subject to discovery in civil or criminal proceedings, except under specific circumstances involving false reporting.

Additionally, the bill imposes penalties for violations of these provisions, classifying the unauthorized disclosure of a tipster's identity or related information as a fourth-degree crime, which can result in imprisonment or fines. If the violator is a government official, the governmental entity is held liable for damages or a minimum of $25,000, along with attorney fees. The bill aims to encourage the reporting of crimes by ensuring that individuals can provide information without fear of exposure or retaliation.