Introduced in House

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 374 Introduced in House (IH)] 119th CONGRESS 1st Session H. R. 374 To rescind certain balances made available to the Internal Revenue Service and redirect them to U.S. Customs and Border Protection. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES January 13, 2025 Ms. Tenney (for herself and Mr. Babin) introduced the following bill; which was referred to the Committee on Appropriations, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned _______________________________________________________________________ A BILL To rescind certain balances made available to the Internal Revenue Service and redirect them to U.S. Customs and Border Protection. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

SECTION 1. SHORT TITLE. This Act may be cited as the ``Diverting IRS Resources to the Exigent Crisis Today Act'' or the ``DIRECT Act''.

SEC. 2. RESCISSION OF CERTAIN BALANCES MADE AVAILABLE TO THE INTERNAL

SEC. 2. RESCISSION OF CERTAIN BALANCES MADE AVAILABLE TO THE INTERNAL REVENUE SERVICE. (a) In General.--The unobligated balances of amounts appropriated or otherwise made available for enforcement activities of the Internal Revenue Service by section 10301(1)(A)(ii) of Public Law 117-169 (commonly known as the ``Inflation Reduction Act'') as of the date of the enactment of this Act are rescinded. (b) Redirection of Funds to U.S. Customs and Border Protection.-- There is appropriated 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agents and officers hired for the security of the southern border of the United States an amount equal to the amount rescinded pursuant to subsection (a).