This bill proposes to rescind specific unobligated funds that were previously made available to the Internal Revenue Service (IRS) for enforcement activities. These funds originate from the Inflation Reduction Act and are to be withdrawn from the IRS's budget. The legislation then mandates the redirection of an equivalent amount of these rescinded funds to U.S. Customs and Border Protection (CBP). This appropriation is specifically designated to cover the salaries and expenses of new agents and officers . The primary purpose of these new hires is to bolster the security of the southern border of the United States.