Sponsors (6)
The bill trades a large, dedicated investment in border infrastructure and clearer enforcement tools (which may reduce unauthorized entries and create local jobs) for sizable federal spending, environmental and landowner impacts, higher administrative burdens, and stricter verification, fines, and criminal penalties that disproportionately harm immigrants and mixed-status, low-income households.
Border communities and local governments gain a dedicated $25 billion, no-year federal funding stream that enables multi-year barrier construction projects without annual reauthorization uncertainty.
Border communities may see increased physical barriers intended to reduce unauthorized cross-border entries, providing a clearer enforcement tool for border security.
Construction and related projects are likely to create jobs and economic activity in border regions while projects are active, supporting local employment and contractors.
All taxpayers face a $25 billion mandatory cost for barrier construction that could increase the federal deficit or crowd out other federal spending priorities.
Physical barrier construction risks harming local landowners, disrupting cross-border trade and access, and damaging habitats and waterways in border regions.
Immigrants and mixed-status families risk losing child tax credits, EITC, and education credits (and face a new $300 per-ITIN filing fee), reducing household income and raising tax filing costs for vulnerable households.
Based on analysis of 4 sections of legislative text.
Provides $25B for a southern border physical barrier, tightens SSN/ID rules for tax credits (excluding SSNs of those barred from employment), and raises civil/criminal penalties for unlawful entry, reentry, and overstays.
Introduced January 29, 2025 by Katie Boyd Britt · Last progress January 29, 2025
Appropriates $25 billion in mandatory spending to build a physical barrier along the U.S. southern land border, tightens identity and Social Security number requirements for several tax credits (excluding SSNs of people legally prohibited from employment), and increases civil and criminal penalties for unlawful entry, reentry after removal, and visa overstays. The bill changes eligibility and documentation rules for the child tax credit, earned income tax credit, and certain education tax credits, and creates a new permanent fee tied to certain taxpayer identification circumstances.