Border Enforcement Trust Fund

(a) In general Subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 9512. Border Enforcement Trust Fund (a) Creation of trust fund There is established in the Treasury of the United States a trust fund to be known as the Border Enforcement Trust Fund, consisting of such amounts as may be appropriated or credited to such fund as provided in this section or section 9602(b). (b) Transfers to trust fund There are hereby appropriated to the Border Enforcement Trust Fund amounts equivalent to the taxes received in the Treasury under chapter 35 after the date of the enactment of this section. (c) Expenditures Amounts in the Border Enforcement Trust Fund shall only be available, to extent provided in appropriation Acts, to U.S. Immigration and Customs Enforcement under the ‘‘U.S. Immigration and Customs Enforcement—operations and support’’ account for necessary expenses for enforcement, detention, and removal operations.. (b) Clerical amendment The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: Sec. 9512. Border Enforcement Trust Fund..