This bill amends Chapter 6, Title 19 of the Idaho Code by adding a new section, 19-626, which establishes provisions for law enforcement agencies in Idaho to enter into a Memorandum of Agreement (MOA) with Immigration and Customs Enforcement (ICE). The bill defines key terms related to immigration enforcement, including "enforcement and removal operations," "immigration and customs enforcement," and "law enforcement agency." It mandates that each law enforcement agency in the state apply for participation in the Section 287(g) program, which allows local agencies to perform certain immigration enforcement functions, provided that the necessary resources are available.

However, the bill also includes a provision allowing law enforcement agencies to opt out of this requirement if their governing body (county commissioners or city council) finds that entering into such an agreement would hinder their ability to provide other essential services. In cases where an agency cannot participate in the program, they are required to publish a statement explaining their inability and any efforts made to cooperate with ICE. The bill declares an emergency and sets an effective date of July 1, 2026.