Click any annotated section or its icon to see analysis.
Referenced Laws
Public Law 117–169
Section 1
1. Short title This Act may be cited as the Diverting IRS Resources to the Exigent Crisis Today Act or the DIRECT Act.
Section 2
2. Rescission of certain balances made available to the Internal Revenue Service The unobligated balances of amounts appropriated or otherwise made available for enforcement activities of the Internal Revenue Service by section 10301(1)(A)(ii) of Public Law 117–169 (commonly known as the Inflation Reduction Act) as of the date of the enactment of this Act are rescinded. There is appropriated 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agents and officers hired for the security of the southern border of the United States an amount equal to the amount rescinded pursuant to subsection (a).