The Humane Accountability Act mandates comprehensive reporting to Congress on noncitizen detainees under the custody of U.S. Customs and Border Protection (CBP), U.S. Immigration and Customs Enforcement (ICE), or the Office of Refugee Resettlement (ORR). Within 30 days of enactment, the Secretary of Homeland Security must report on encounters and removals since January 21, 2025, detailing the number of detentions, removals, individuals' nationalities, and legal authorities used. This includes specific data on encounters at sensitive locations like schools and hospitals, and information on individuals removed to the Terrorism Confinement Center in El Salvador or Guantanamo Bay. Additionally, within 60 days, DHS and HHS must jointly submit a report on detainee welfare, covering instances of assault, abuse, sexual assault, medical transfers, and deaths in custody. This report also requires information on the frequency and topics of detainee complaints, including those related to lack of legal counsel, and the actions taken to address them. Following this, the Comptroller General is tasked with providing recommendations within 90 days, focusing on improving oversight, ensuring compliance with visitation rights, increasing Inspector General reviews, and enhancing the tracking and public availability of detainee location information. Finally, the bill requires a 60-day advance notification to Congress before using any non-traditional locations for detention, such as Department of Defense property or Indian lands. This notification must include justification, bed capacity, compliance efforts, and details on the standard of care and associated costs.