# Plain Language Summary: DIRECT Funds for Border Security Act

This bill takes money that was previously allocated to the IRS (Internal Revenue Service) and redirects it to border security instead. Specifically, it targets funding that was provided to the IRS under the Inflation Reduction Act, a major law passed in 2022. The bill would cancel any unspent money from that IRS funding and send an equal amount 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 lose resources it was supposed to use for enforcement activities—things like investigating tax fraud, auditing returns, and collecting unpaid taxes. Meanwhile, the border agency would gain funding to expand its workforce. This represents a trade-off: less tax enforcement capacity in exchange for more border security personnel. Taxpayers might see fewer IRS audits or investigations, while border operations would have more staff to manage immigration and customs activities at the southern border.

The bill doesn't create new money; it simply moves existing funds from one government agency to another. How much money is involved depends on how much of the IRS funding remained unspent at the time the bill would be enacted. The bill was introduced in September 2022 and would need to pass both the House and Senate to become law.

DIRECT Funds for Border Security Act

Tenney, Claudia

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.