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.

SB 6, the "Tennessee Illegal Immigration Act," requires Tennessee law enforcement agencies to request immigration detainers for individuals they hold who are unlawfully present in the U.S. If federal authorities (ICE) do not take custody within the detainer's timeframe, agencies must transport the person to a sanctuary city within 700 miles of their location. The bill mandates that agencies report detention and transportation costs to the Department of Revenue, which must seek federal reimbursement. If federal reimbursement is not received within 30 days, the state must withhold a portion of collected federal fuel taxes to cover these costs.