This legislation mandates that certain political subdivisions return federal funds. It specifically requires any political subdivision identified as a "sanctuary jurisdiction" to return any unobligated federal funds received during the period it maintained such policies. The bill aims to compel jurisdictions to cooperate with federal immigration enforcement by imposing financial penalties. A jurisdiction is defined as a "sanctuary" if it has a statute, ordinance, policy, or practice that prohibits or restricts government entities from sharing information about an individual's citizenship or immigration status with federal, state, or local governments. It also applies if the jurisdiction restricts compliance with lawful Department of Homeland Security requests for detainers or notifications about the release of individuals. The requirement to return funds applies to those received starting from the fifth full fiscal year preceding the act's effective date, but specifically excludes certain crime control funds. A grace period is included, allowing a political subdivision to suspend the fund return requirement. This suspension is possible if the jurisdiction notifies the Attorney General of its intent to remedy its sanctuary policies and subsequently takes the necessary actions within 15 days to no longer meet the definition of a sanctuary jurisdiction.