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 enter into agreements with federal agencies to enforce immigration laws. It also specifies the conditions under which illegal aliens can be detained and transported, as well as the circumstances that would lead to enhanced sentencing for crimes committed by illegal aliens.

Additionally, the Act criminalizes the unlawful presence of dangerous illegal aliens and the smuggling of such individuals into the state, establishing penalties for these offenses. It provides immunity for law enforcement officials acting in good faith under the provisions of the Act 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.