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To rescind certain balances made available to the Internal Revenue Service and redirect them to U.S. Customs and Border Protection.
Summary
This bill rescinds unused funds that were appropriated to the Internal Revenue Service for enforcement activities under the Inflation Reduction Act. The rescinded funds are redirected to U.S. Customs and Border Protection for hiring new agents and officers for southern border security. The amount redirected equals the unobligated balance of IRS enforcement funds available at the time of the bill's enactment. The appropriation to Customs and Border Protection covers the salaries and expenses of these newly hired agents and officers. The measure reallocates existing federal funding from IRS enforcement activities to border patrol operations.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
1 cosponsor
- Rep. Babin, Brian [R-TX-36] (R-TX)
Actions (2)
- Jan 13, 2025 Referred to the Committee on Appropriations, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. · house
- Jan 13, 2025 Introduced in House
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Text versions (1)
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Full text
IN THE HOUSE OF REPRESENTATIVES
January 13, 2025
Ms. Tenney (for herself and Mr. Babin) introduced the following bill; which was referred to the Committee on Appropriations, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned
A BILL
To rescind certain balances made available to the Internal Revenue Service and redirect them to U.S. Customs and Border Protection.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Diverting IRS Resources to the Exigent Crisis Today Act” or the “DIRECT Act”.
SEC. 2. RESCISSION OF CERTAIN BALANCES MADE AVAILABLE TO THE INTERNAL REVENUE SERVICE.
(a) In General.—The unobligated balances of amounts appropriated or otherwise made available for enforcement activities of the Internal Revenue Service by section 10301(1)(A)(ii) of Public Law 117-169 (commonly known as the “Inflation Reduction Act”) as of the date of the enactment of this Act are rescinded.
(b) Redirection of Funds to U.S. Customs and Border Protection.— There is appropriated to U.S. Customs and Border Protection for the salaries and expenses of new agents and officers hired for the security of the southern border of the United States an amount equal to the amount rescinded pursuant to subsection (a). <all>
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