Creates a new Border Enforcement Trust Fund in the U.S. Treasury and requires that amounts equal to taxes collected under chapter 35 of the Internal Revenue Code be transferred into that fund. The fund’s balance may be used, when Congress appropriates those amounts for that purpose, to support Immigration and Customs Enforcement operations related to enforcement, detention, and removal of noncitizens.

The measure adds the trust fund to the tax code and updates the tax-subchapter table of sections; it does not itself appropriate funds for specific activities beyond directing transfers of chapter 35 tax receipts into the new account.