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. This chapter defines key terms, including "dangerous illegal alien" and "immigration detainer," and outlines the responsibilities of law enforcement officials in relation to the identification and handling of illegal aliens. It mandates that custodial authorities comply with immigration detainers and provides for the arrest and prosecution of individuals committing the crimes of unlawful presence and smuggling of dangerous illegal aliens, with specified penalties for each offense.

Additionally, the Act includes provisions for sentencing enhancements for illegal aliens convicted of dangerous crimes, requiring notification to the Department of Homeland Security (DHS) upon the confinement of an illegal alien, and stipulating conditions for their release from confinement. It grants law enforcement officials immunity when acting in good faith under the chapter's provisions and emphasizes that the definitions and interpretations of immigration terminology align with federal law. The Act is declared to be an emergency measure, taking effect immediately upon passage and approval.