Immigration - As introduced, requires reporting by law enforcement agencies and local governmental entities and officials regarding persons not lawfully present in the United States; requires the department of finance and administration to report the annual cost incurred by this state for public schools, including public higher education institutions, prisons, hospitals, and social services agencies to provide benefits and services to persons not lawfully present in the United States. - Amends TCA Title 4; Title 7; Title 8 and Title 9.

SB 2108 requires Tennessee law enforcement agencies and local governments to submit quarterly reports about individuals not lawfully present in the U.S., including arrests for immigration violations and criminal offenses. It also mandates the Department of Finance and Administration to report annually (starting December 2026) on state costs for public services like schools, prisons, and hospitals provided to this population. The bill creates a centralized immigration enforcement division to receive these reports and imposes Class A misdemeanor penalties for non-compliance. This legislation primarily affects state agencies, local officials, and law enforcement entities by establishing new data collection requirements. It does not change immigration enforcement policy but focuses on compiling information about service costs and related activities.