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Standard Summary
Comprehensive overview in 1-2 paragraphs
The DIRECT Act would take unobligated balances from IRS enforcement funding provided under the Inflation Reduction Act (Public Law 117-169) and redirect an equal amount to U.S. Customs and Border Protection (CBP) to pay for salaries and expenses of new agents and officers focused on securing the southern border. In short, the bill shifts available, uncommitted IRS enforcement funds to bolster border security personnel. It does not specify changes to funds already obligated or expended by the IRS, only those unobligated as of enactment.
Key Points
- 1Short title: The bill may be cited as the Diverting IRS Resources to the Exigent Crisis Today Act (the DIRECT Act).
- 2Primary action: rescinds unobligated balances of IRS enforcement funding authorized by Section 10301(1)(A)(ii) of the Inflation Reduction Act (Public Law 117-169).
- 3Funding redirect: the rescinded amount is appropriated to CBP for the salaries and expenses of new agents/officers for southern border security.
- 4Scope of impact on IRS: only unobligated, uncommitted funds are affected; obligated or expended IRS funds would remain unchanged.
- 5Legislative status: introduced in the House on January 13, 2025 (by Ms. Tenney, for herself and Mr. Babin) and referred to the Appropriations and Ways and Means committees.
Impact Areas
Primary group/area affected: U.S. Internal Revenue Service enforcement programs and resources; taxpayers potentially affected by changes in enforcement capacity.Secondary group/area affected: U.S. Customs and Border Protection; increased funding for hiring and maintaining border security personnel.Additional impacts: Signals a shift in funding priorities away from IRS enforcement toward border security; potential administrative and budgetary considerations regarding reprogramming unobligated funds.
Generated by gpt-5-nano on Nov 18, 2025