[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1223 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 1223

  To rescind certain balances made available to the Internal Revenue 
  Service and redirect them to the U.S. Customs and Border Protection.


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                    IN THE HOUSE OF REPRESENTATIVES

                           February 27, 2023

 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

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                                 A BILL


 
  To rescind certain balances made available to the Internal Revenue 
  Service and redirect them to the 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.

    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 
              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the enactment of this Act are rescinded.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 the 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amount rescinded pursuant to subsection (a).
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