1. Short title This Act may be cited as the Finish the Wall Act . 2. Border wall system construction (a) (1) Immediately resume border wall system construction Not later than 24 hours after the date of the enactment of this Act, the Secretary of Homeland Security shall resume all activities related to the construction of the border barrier system (also known as, and referred to in this Act as, the border wall system ) along the international border between the United States and Mexico that were underway or being planned for prior to January 20, 2021. (2) No cancellations The Secretary of Homeland Security may not cancel any contract for activities related to border wall system construction referred to in paragraph (1) that was entered into on or before January 20, 2021. (3) Use of funds The Secretary of Homeland Security shall expend all funds appropriated or explicitly obligated for border wall system construction referred to in paragraph (1) that were appropriated or obligated, as the case may be, beginning on October 1, 2016, to carry out this Act. (4) Implementation plan for border wall system Not later than 30 days after the date of the enactment of this Act, the Secretary of Homeland Security shall submit to the appropriate congressional committees an implementation plan to complete, by not later than September 30, 2026, border wall system construction referred to in paragraph (1) and funded in accordance with paragraph (3). (b) Plan To complete tactical infrastructure and technology elements of border wall system Not later than 90 days after the date of the enactment of this Act, the Secretary of Homeland Security shall submit to the appropriate congressional committees an implementation plan, including quarterly benchmarks and cost estimates, for satisfying all requirements of border wall system construction referred to in subsection (a)(1), including tactical infrastructure, technology, and other elements as identified by the Department of Homeland Security prior to January 20, 2021, through the