The purpose of this legislation, known as the "Drain ICE Act of 2026," is to eliminate funding for the U.S. Immigration and Customs Enforcement (ICE). The bill aims to address concerns about the treatment of individuals in ICE custody and the broader implications of immigration enforcement practices in the United States. Key provisions of the bill include the repeal of specific sections of a previous law, referred to as the "One Big Beautiful Bill Act," which allocated funding to ICE. Additionally, it rescinds any remaining unspent funds that were designated for ICE under that law.