117 HR 374 IH: Diverting IRS Resources to the Exigent Crisis Today Act U.S. House of Representatives 2025-01-13 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I119th CONGRESS1st SessionH. R. 374IN THE HOUSE OF REPRESENTATIVESJanuary 13, 2025Ms. 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 concernedA BILLTo rescind certain balances made available to the Internal Revenue Service and redirect them to U.S. Customs and Border Protection.

1.

Short title

This Act may be cited as the Diverting IRS Resources to the Exigent Crisis Today Act or the DIRECT Act.

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of Public Law 117–169 (commonly known as the Inflation Reduction Act) as of the date of the enactment of this Act are rescinded.(b)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agents and officers hired for the security of the southern border of the United States an amount equal to the amount rescinded pursuant to subsection (a).