DIRECT Act

HR 374, the DIRECT Act, redirects unused funds originally allocated to the IRS for enforcement under the Inflation Reduction Act toward border security. It rescinds unobligated IRS enforcement funds and appropriates the exact same amount to U.S. Customs and Border Protection (CBP) for hiring new border agents. This bill directly affects the IRS by reducing its enforcement budget and CBP by increasing its funding for border personnel. The key mechanism is a simple transfer of existing, unspent funds without creating new spending. The bill makes no changes to tax law or policy, only reallocating previously authorized resources.