This legislation establishes stringent conditions for state and local governments to receive certain federal funds from departments like Justice, Homeland Security, Housing and Urban Development, and Transportation. Jurisdictions must certify they do not have "sanctuary policies" that prohibit or restrict cooperation with federal immigration enforcement. The Attorney General is tasked with identifying and publicly listing noncompliant jurisdictions, which would then face ineligibility, termination, and recovery of these federal funds. This aims to ensure federal money does not subsidize policies obstructing immigration law enforcement.

Furthermore, the bill mandates that federally funded detention facilities determine and communicate the immigration status of detainees to federal authorities within 24 hours. These facilities must also provide ongoing information sharing and access for federal immigration enforcement, including honoring detainers. A significant provision creates a private right of action, allowing individuals injured by serious violent felonies committed by removable aliens to sue jurisdictions with "sanctuary policies" if those policies foreseeably contributed to the alien's continued presence. Jurisdictions receiving federal funds would implicitly waive sovereign immunity for such lawsuits, and federal funds cannot be used to cover related judgments.

The legislation also restricts the issuance of F-visas (academic) and M-visas (vocational) for foreign students seeking to attend institutions located in identified "sanctuary jurisdictions." This measure aims to further pressure non-cooperative jurisdictions. Separately, the bill dramatically increases criminal penalties for illegal entry into the United States, imposing mandatory detention without bond for those charged with this offense. Penalties for illegal reentry are also substantially raised, with longer prison sentences, especially for individuals with prior criminal convictions or multiple removals.

To protect law enforcement, one subtitle makes it a crime to obstruct federal officers by creating loud noises that impede their operations or communications, such as using whistles or megaphones. Another subtitle significantly increases penalties and establishes mandatory minimum sentences for assaulting federal officers, with sentences ranging from 2 to 40 years depending on the severity of the assault. Finally, the bill amends the Internal Revenue Code to revoke 501(c)(3) tax-exempt status for organizations that promote, incite, or provide material support for criminal violence, while explicitly protecting lawful speech and advocacy.