Prohibition on Federal funds to jurisdictions that arrest or prosecute Federal officers

(a) In general No Federal financial assistance may be made available to a State or political subdivision thereof that— (1) arrests, detains, or prosecutes a Federal law enforcement officer; or (2) otherwise interferes with or obstructs such officer, for actions taken by that officer in the lawful performance of their duties relating to the enforcement of Federal immigration law. (b) Determination The Attorney General in consultation with the Secretary of Homeland Security, shall determine whether a State or unit of local government has engaged in conduct described in subsection (a). (c) Ineligibility For fiscal year 2026, and each fiscal year thereafter, a State or political subdivision thereof determined to have engaged in the conduct described in subsection (a) at any time during the fiscal year is ineligible to receive Federal financial assistance for that fiscal year. (d) Reallocation Any Federal financial assistance that a State or political subdivision thereof is ineligible to receive pursuant to subsection (c) shall be reallocated to States or political subdivisions of States that are not ineligible under such section. (e) Definitions In this Act: (1) The term Federal financial assistance has the meaning given the term in section 7501 of title 31, United States Code. (2) The term State means any State of the United States, the District of Columbia, the Commonwealth of Puerto Rico, the Northern Mariana Islands, the United States Virgin Islands, Guam, American Samoa, and any other territory or possession of the United States.