HR 3929119th CongressIntroduced

GAMBLER Act

Introduced: Jun 11, 2025

Economy & TaxesImmigration

Standard Summary

Comprehensive overview in 1-2 paragraphs

The GAMBLER Act would create a new Border Enforcement Trust Fund (BETF) in the U.S. Treasury and earmark a dedicated stream of revenue to it. Specifically, after enactment, amounts equivalent to taxes collected under Chapter 35 of the Internal Revenue Code would be transferred into the BETF. The funds in BETF would then be available, subject to future appropriation, for U.S. Immigration and Customs Enforcement (ICE) to use for enforcement, detention, and removal operations. The bill’s stated purpose is to support border enforcement activities without raising taxes, though actual spending would still depend on future appropriations. In short, it shifts a portion of existing tax revenue into a separate fund designated for ICE operations.

Key Points

1Establishment of the Border Enforcement Trust Fund (BETF) within the Treasury.
2Transfers to BETF: amounts equivalent to taxes received under Chapter 35 after the bill’s enactment.
3Use of funds: BETF dollars would be available (as provided by appropriation acts) specifically to ICE for enforcement, detention, and removal operations.
4Governance change: Adds a new “Sec. 9512” to the Internal Revenue Code’s Subchapter A and updates the table of sections accordingly.
5Foundational rationale: The bill’s findings emphasize border security costs and propose a dedicated funding mechanism to support enforcement and removal activities without raising taxes.

Impact Areas

Primary group/area affected: U.S. Immigration and Customs Enforcement (ICE) and broader border-enforcement operations; federal budget and treasury management.Secondary group/area affected: Tax revenue streams and budgetary flexibility; lawmakers’ ability to allocate funds through appropriations acts; potential downstream effects on other federal programs that compete for appropriations.Additional impacts: Creates a formal earmark (a designated use) for tax receipts, which could affect overall fiscal flexibility, transparency, and debates over immigration policy and federal spending priorities. The proposal does not increase total tax revenue or overall federal spending by itself, but it changes how existing revenue is allocated and constrained through a dedicated fund.

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