S.B. No. 8 is a legislative bill that 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 a new subchapter in the Government Code, specifically Subchapter D, which outlines the requirements for sheriffs in counties with populations of 100,000 or more to request and enter into written agreements with ICE under Section 287(g) of the Immigration and Nationality Act. Additionally, sheriffs from smaller counties may also enter into such agreements if offered. The agreements must detail the scope, duration, and limitations of the authority granted to enforce immigration laws, and sheriffs are required to allocate necessary resources for their implementation.

The bill also establishes a grant program administered by the comptroller to support sheriffs participating in these agreements. Eligible sheriffs can apply for grants to cover costs associated with their participation, and the comptroller is tasked with creating rules for the application process and distribution of funds. Furthermore, the bill mandates reporting and accountability measures, including annual reports from sheriffs on their expenditures related to the agreements and a comprehensive report from the comptroller on participation in these agreements. The bill is set to take effect on January 1, 2026, with a compliance deadline for sheriffs in larger counties by December 1, 2026.

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