This bill seeks to safeguard federal immigration enforcement by prohibiting federal financial assistance to state or local governments that interfere with federal law enforcement officers. Specifically, it targets jurisdictions that arrest, detain, or prosecute federal officers for actions taken during their lawful duties related to federal immigration law, or otherwise obstruct their work. The Attorney General, in consultation with the Secretary of Homeland Security, is responsible for determining if a state or local government has engaged in such prohibited conduct. If a jurisdiction is found in violation, it will be ineligible to receive Federal financial assistance for fiscal year 2026 and all subsequent fiscal years. Funds withheld from non-compliant jurisdictions will be reallocated to other eligible states or political subdivisions. Federal financial assistance can only be restored if the Attorney General certifies that the offending conduct has ceased and the jurisdiction provides written assurances against future interference.