Plain Language Summary
# DIRECT Act Summary **What the Bill Would Do** The DIRECT Act would take money that was previously allocated to the IRS (Internal Revenue Service) for tax enforcement activities under the 2022 Inflation Reduction Act and redirect it to U.S. Customs and Border Protection (CBP). Specifically, the funds would be used to hire and pay new border agents and officers for the southern border, rather than funding IRS activities like audits and collections. **Who It Affects** This bill would primarily affect: the IRS, which would lose enforcement funding; U.S. Customs and Border Protection, which would receive additional resources; newly hired border agents and officers; and potentially taxpayers (since reduced IRS enforcement could affect tax compliance).
The bill reflects a priority shift from tax enforcement to border security. **Current Status** The bill is currently in committee and has not yet been voted on by the full House of Representatives. It was introduced by Rep. Claudia Tenney (R-NY) in the 119th Congress.
CRS Official Summary
Diverting IRS Resources to the Exigent Crisis Today Act or the DIRECT Act This bill rescinds unobligated funds that were provided for Internal Revenue Service enforcement activities by the Inflation Reduction Act of 2022. It also reallocates the funds to U.S. Customs and Border Protection for the salaries and expenses of new agents and officers hired for the security of the southern border.
Latest Action
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.