This legislation, known as the Law Enforcement Solidarity Act , aims to restrict federal funding for jurisdictions that impede cooperation with federal law enforcement. It makes any state or local government ineligible to receive federal funds intended for the benefit of undocumented immigrants if the Attorney General determines they have policies restricting assistance to federal law enforcement officers. These ineligible funds would cover services such as food, shelter, healthcare, legal aid, and transportation for undocumented individuals. The bill defines "jurisdiction with law enforcement cooperation restrictions" as any state or political subdivision with a statute, ordinance, policy, or practice that prohibits or restricts government entities or officials from assisting, aiding, cooperating with, providing back-up to, or responding to calls from a Federal law enforcement officer. Furthermore, the Attorney General is mandated to submit an annual report to Congress, listing all jurisdictions identified as having such cooperation restrictions.