This legislation seeks to prevent jurisdictions designated as "sanctuary jurisdictions" from receiving federal funds intended to benefit individuals unlawfully present in the United States. It defines a sanctuary jurisdiction as any state or political subdivision that has a policy restricting government entities from sharing immigration status information or complying with lawful Department of Homeland Security detainer requests. An exception is made for policies that protect victims or witnesses of criminal offenses, ensuring they are not penalized. Beginning 60 days after enactment or the start of the next fiscal year, these jurisdictions would become ineligible for federal funds designated for services such as food, shelter, healthcare, legal services, and transportation for aliens without lawful status. To ensure compliance, the bill mandates that the Secretary of Homeland Security annually report to Congress a list of jurisdictions that have failed to comply with federal detainer requests.