The Immigration Cooperation and Enforcement Act introduces a new chapter to Title 18 of the Idaho Code, establishing a framework for cooperation between state law enforcement and federal immigration authorities. It defines key terms such as "dangerous illegal alien" and outlines the responsibilities of custodial authorities regarding immigration detainers. The Act mandates that law enforcement officials can share information about the immigration status of dangerous illegal aliens and comply with federal requests for detainment. It also establishes new crimes related to the unlawful presence of dangerous illegal aliens and the smuggling of such individuals, with specified penalties for violations.

Additionally, the Act includes provisions for sentencing enhancements for illegal aliens convicted of dangerous crimes, as well as procedures for determining the immigration status of individuals upon confinement. It stipulates that illegal aliens cannot be released from confinement without confirmation from the Department of Homeland Security (DHS) that they will take custody for deportation. The Act provides immunity to law enforcement officials acting in good faith under its provisions and emphasizes that its terms should align with federal immigration laws. An emergency clause is included, allowing the Act to take effect immediately upon passage and approval.