This bill directs the Secretary of Homeland Security to reimburse state and local first responder agencies for costs incurred when assisting U.S. Immigration and Customs Enforcement (ICE) or U.S. Customs and Border Protection (CBP) with immigration enforcement activities. The legislation aims to compensate local entities for their operational expenses when supporting federal immigration operations, ensuring they are not financially burdened by these requests. A structured process is established for these reimbursements. If the requesting federal officer collects first responder information, the Secretary must request a detailed cost estimate from the agency within 30 days of the response and then issue reimbursement within 30 days of receiving that estimate. Alternatively, if this information is not initially collected, the affected state or local agency may submit a direct request to the Secretary, detailing the date, location, and a comprehensive estimate of costs, including personnel pay rates and response duration. Upon receiving a valid request, the Secretary is required to provide reimbursement within 30 days, unless no response was provided by the agency. Additionally, the bill protects the personally identifiable information of first responders, prohibiting its release without a court order, and specifies that funding will come from unobligated amounts previously appropriated to ICE or CBP.