Diverting IRS Resources to the Exigent Crisis Through Funds for Border Security Act or the DIRECT Funds for Border Security Act
This bill rescinds unobligated amounts for Internal Revenue Service enforcement activities enacted by the Inflation Reduction Act of 2022 and redirects such amounts to the U.S. Customs and Border Protection for the hiring of new agents and officers for the security of the southern border of the United States.
To rescind certain balances made available to the Internal Revenue 
  Service and redirect them to the 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 Through Funds for Border Security Act'' or the ``DIRECT 
Funds for Border Security 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the enactment of this Act are rescinded.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 the 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amount rescinded pursuant to subsection (a).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>
DIRECT Funds for Border Security Act
To rescind certain balances made available to the Internal Revenue Service and redirect them to the U.S. Customs and Border Protection.
DIRECT Funds for Border Security Act
Diverting IRS Resources to the Exigent Crisis Through Funds for Border Security Act
Rep. Tenney, Claudia