# Plain Language Summary: Securing our Border Act (S. 481)

## What This Bill Does

Despite its title suggesting immigration policy, this bill actually redirects money from IRS tax enforcement to border security. Specifically, it takes unspent funds from the IRS enforcement account (originally allocated in a 2022 climate/tax bill) and repurposes them for U.S. border operations. The bill splits these funds into two main uses: one-third goes toward upgrading scanning technology at border checkpoints, and two-thirds goes toward border wall construction along the southwest border.

## Who Benefits and Who Is Affected

**Primary beneficiaries:** U.S. Customs and Border Protection agents and the Department of Homeland Security would receive substantial funding and new authority. The bill also authorizes recruitment, retention, and relocation bonuses (up to $15,000 per new agent, plus annual bonuses up to 15% of salary) to help hire and keep border personnel.

**Broader impact:** The bill affects taxpayers by redirecting IRS enforcement funds, potentially reducing the agency's ability to conduct tax audits and enforcement. It also reflects a policy priority shift toward border security infrastructure and staffing.

## Key Provisions

- **Scanning technology:** Aims to achieve 100% scanning of all vehicles at northern and southern border checkpoints by 2034 (currently only 2-20% are scanned)
- **Border wall funding:** Allocates two-thirds of redirected funds for wall construction
- **Staffing incentives:** Authorizes bonuses to recruit approximately 2,700 additional border agents needed to fully staff ports of entry
- **Reporting requirements:** Requires quarterly progress reports to Congress on implementation and costs

Securing our Border Act

Scott, Tim

Securing our Border ActThis bill addresses issues concerning border security and immigration, including by transferring unobligated funds from the Internal Revenue Service to certain border-related projects.Specifically, the bill transfers certain unobligated funds previously appropriated for tax enforcement activities (e.g., collecting owed taxes and conducting criminal investigations) to fund (1) nonintrusive inspection systems along the northern border and southwest border of the United States, and (2) the construction of a border wall system along the southwest border.The bill also authorizes the U.S. Customs and Border Protection to pay recruitment, retention, and relocation bonuses, subject to various requirements and limitations. For example, a relocation bonus may not exceed 15% of the agent's annual basic bay and must be conditioned on the agent agreeing to serve for at least three years at the new duty station.The bill also modifies the treatment of non-U.S. nationals (aliens under federal law) arriving by land from a country next to the United States. Specifically, if such an individual is not clearly entitled to admission into the United States, the Department of Justice must (1) return the individual to that neighboring country or a safe third country while removal proceedings are pending, or (2) detain the individual while the individual's asylum application is under consideration. (Current law authorizes DOJ to return the individual to the neighboring country but does not require such action or detention.)