S.B. No. 8 establishes a framework for agreements between county sheriffs and the United States Immigration and Customs Enforcement (ICE) to enforce federal immigration laws. The bill introduces Chapter 753 to the Government Code, which includes definitions, requirements for sheriffs to enter into immigration law enforcement agreements, and the establishment of a grant program to support these agreements. Specifically, it mandates that sheriffs of counties operating jails must request and enter into such agreements, and if they do not, they are required to make additional requests annually. The agreements must outline the scope, duration, and limitations of the authority granted to enforce immigration law.

Additionally, the bill creates a grant program administered by the comptroller to assist sheriffs in covering costs associated with these agreements. Eligibility for grants is contingent upon the sheriff having entered into an immigration law enforcement agreement. The bill specifies the amount of grant funding based on county population tiers and outlines permissible uses for the grant money. It also includes provisions for reporting and accountability, requiring the comptroller to report on the program's implementation and the attorney general to enforce compliance with the new requirements. The act is set to take effect on January 1, 2026, with a compliance deadline for sheriffs by December 1, 2026.

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