This bill proposes the complete abolishment of U.S. Immigration and Customs Enforcement (ICE), citing a series of findings that highlight concerns about the agency's operations since its establishment in 2003. The findings argue that ICE's mission could be better handled by other federal agencies and that its design prioritizes aggressive enforcement over due process rights. Specific incidents are detailed, including mass arrests of non-criminal immigrants, raids leading to deaths and injuries, a high number of deaths in ICE detention, and the detention of American citizens, concluding that ICE is "past the point of reform." To achieve this abolishment, the bill mandates that no federal funds be made available for ICE's functions starting from the date of enactment. It further directs the rescission of all unobligated balances previously allocated to ICE, with any remaining assets and liabilities transferred to the Secretary of Homeland Security. Ultimately, U.S. Immigration and Customs Enforcement would be formally abolished 90 days after the bill's enactment.