This bill establishes a federal grant program to reimburse certain states for costs and damage resulting from increased immigration enforcement activities. The Secretary of Housing and Urban Development would administer the program, which must be established within 60 days of the bill's enactment. Seven states are named as eligible to apply for grants: Minnesota, California, Illinois, Louisiana, Maine, North Carolina, and Oregon. The program would be funded by transferring approximately $139.6 billion from the budgets of U.S. Immigration and Customs Enforcement and U.S. Customs and Border Protection. States receiving grants must distribute the funds to nonprofit organizations and small businesses to support education, healthcare, local government operations, investigations, and other community needs affected by the enforcement operations. The program would operate for three years, with oversight provided by the HUD Office of Inspector General and a separate study by the Government Accountability Office to assess the total costs to each state.