Immigration - As introduced, requires a law enforcement agency in custody of an individual unlawfully present in the United States to request an immigration detainer and detain such individual for the maximum period as specified in the detainer; requires such agency to transport such individuals not taken into federal custody to a sanctuary city; requires department of revenue to request reimbursement for costs of detention and transportation of illegal aliens and to withhold federal petroleum taxes collected in this state if such reimbursement is not received. - Amends TCA Title 4; Title 7; Title 38; Title 39; Title 55 and Title 67.

HB 10, the "Tennessee Illegal Immigration Act," requires Tennessee law enforcement agencies to either detain undocumented immigrants for the maximum period specified in a federal immigration detainer request or transport them to a sanctuary city of their choice within 700 miles if no detainer is received. Agencies must report detention and transportation costs monthly to the state revenue department, which will then seek federal reimbursement. If federal reimbursement isn’t received within 30 days, the state may withhold a portion of federal motor fuel taxes collected in Tennessee to cover these costs. The bill directly affects local law enforcement agencies and undocumented immigrants in custody, with key provisions focused on detainer procedures, transportation requirements, and tax-based reimbursement mechanisms.