Amends Article 1 of GS Chapter 114 by adding new GS 114-8.8. Defines (1) CBP as Customs and Border Protection of the US Department of Homeland Security (US DHS); (2) Federal immigration enforcement to include CBP or ICE officers, agents, and personnel, or any state or local law enforcement officers and employees authorized to perform immigration officer functions pursuant to the federal Immigration and Nationality Act; and  (3) ICE as Immigration and Customs Enforcement of US DHS. Requires Attorney General to investigate all incidents occurring in the state that involve federal immigration enforcement resulting in serious bodily injury or death to any party. Requires the investigation to determine the cause and circumstances of the incident. Mandates the Attorney General to publicly release all findings and recommendations from any investigation and deliver copies to the Speaker and the President Pro Tem within seven days of completing an investigation. Permits redaction of names and personally identifying information of any victims and minors in findings.

Appropriates $450,000 in nonrecurring funds for 2026-27 from the General Fund to the Department of Justice to implement the act’s requirements.

Applies to incidents occurring on or after the act’s effective date.