# Plain Language Summary: The DIRECT Act

This bill takes money that was previously set aside for the IRS and redirects it to border security instead. Specifically, it cancels funding that was allocated to the IRS for enforcement activities under the Inflation Reduction Act (a law passed in 2022). Any money from that IRS enforcement budget that hasn't been spent yet would be taken away and given to U.S. Customs and Border Protection to hire new agents and officers for the southern border.

The practical effect is that the IRS would have less money available for tax enforcement activities, while the border agency would get additional funding for hiring and staffing. This means fewer IRS resources for things like audits, investigations, and enforcement of tax laws, while border security operations would be strengthened. The amount of money involved depends on how much of the original IRS enforcement funding remains unspent at the time this bill would take effect.

This is essentially a budget reallocation—money doesn't disappear, it just gets moved from one government agency to another. The bill reflects a policy choice about priorities: prioritizing border security spending over IRS enforcement spending. Taxpayers might see this as either positive (if they prefer less IRS enforcement activity) or concerning (if they believe robust tax enforcement is important for collecting taxes owed).

DIRECT Act

Tenney, Claudia

Diverting IRS Resources to the Exigent Crisis Today Act or the DIRECT Act This bill rescinds unobligated funds that were provided for Internal Revenue Service&nbsp;enforcement activities by the Inflation Reduction Act of 2022. It also reallocates the funds 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.