; and (E) $550,000,000 shall become available October 1, 2027. (d) Multi-Year spending plan The Secretary of Homeland Security shall include in the budget justification materials submitted in support of the President’s annual budget request for fiscal year 2025 (as submitted under section 1105(a) of title 31, United States Code) a multi-year spending plan for the amounts made available under subsection (a). (e) Quarterly briefing requirement Beginning not later than 180 days after the date of the enactment of this Act, and quarterly thereafter, the Commissioner of U.S. Customs and Border Protection shall brief the Committees on Appropriations of the Senate and the House of Representatives regarding activities under and progress made in carrying out this section. 1212. Exclusion from PAYGO scorecards The budgetary effects of this Act shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010. 1213. Funding matters (a) Immigration Infrastructure Fund (1) In general Subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 9512. Immigration Infrastructure Fund (a) Creation of Trust Fund There is hereby established in the Treasury of the United States a trust fund to be known as the Immigration Infrastructure Fund, consisting of such amounts as may be appropriated or credited to such Fund as provided in this section or section 9602(b). (b) Transfer to Trust Fund of amounts equivalent to certain taxes There are hereby appropriated to the Immigration Infrastructure Fund amounts equivalent to the taxes received in the Treasury under section 24004 of division B of the Dignity for Immigrants while Guarding our Nation to Ignite and Deliver the American Dream Act paid or incurred by taxpayers who are aliens and participants in the Dignity Program under title IV of division B of the Dignity for Immigrants while Guarding our Nation to Ignite and Deliver the American Dream Act. (c) Expenditures