I 118th CONGRESS 1st Session H. R. 1223 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 A BILL To rescind certain balances made available to the Internal Revenue Service and redirect them to the 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of Public Law 117–169 (commonly known as the Inflation Reduction Act ) as of the date of the enactment of this Act are rescinded.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 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agents and officers hired for the security of the southern border of the United States an amount equal to the amount rescinded pursuant to subsection (a).