I 
118TH CONGRESS 
1ST SESSION H. R. 6817 
To impose a fee on certain remittance transfers to fund border security. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 14, 2023 
Mr. HERN introduced the following bill; which was referred to the Committee 
on Ways and Means, and in addition to the Committees on Homeland 
Security, Foreign Affairs, Financial Services, and the Judiciary, for a pe-
riod to be subsequently determined by the Speaker, in each case for con-
sideration of such provisions as fall within the jurisdiction of the com-
mittee concerned 
A BILL 
To impose a fee on certain remittance transfers to fund 
border security. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. REMITTANCE TRANSFER FEE. 
(a) IN GENERAL.—Section 920 of the Electronic 
Fund Transfer Act (relating to remittance transfers) (15 
U.S.C. 1693o–1) is amended— 
(1) by redesignating subsection (g) as sub-
section (h); 
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(2) by inserting after subsection (f) the fol-
lowing: 
‘‘(g) REMITTANCE TRANSFER FEE.— 
‘‘(1) IN GENERAL.—If the designated recipient 
of a remittance transfer is located outside of the 
United States, a remittance transfer provider shall 
collect from the sender of such remittance transfer 
a remittance transfer fee equal to 10 percent of the 
United States dollar amount to be transferred. 
‘‘(2) TRANSFER OF FUNDS.—Not later than 90 
days after the date of the enactment of this sub-
section, the Secretary of the Treasury, in consulta-
tion with the Bureau and remittance transfer pro-
viders, shall develop and make available a system for 
remittance transfer providers to submit the remit-
tance transfer fees collected in accordance with para-
graph (1) to the Secretary for transfer to the Border 
Enforcement Trust Fund in accordance with section 
3344(b) of title 31, United States Code. 
‘‘(3) PENALTIES.— 
‘‘(A) IN GENERAL.—Whoever, with the in-
tent to evade a remittance transfer fee to be 
collected in accordance with this subsection, 
and who has knowledge that, at the time of 
such remittance transfer, the value of the funds 
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involved in the transfer will be further trans-
ferred to a recipient located outside of the 
United States, requests or facilitates such re-
mittance transfer to a recipient located outside 
of the United States— 
‘‘(i) shall be subject to a penalty of 
not more than the greater of— 
‘‘(I) $500,000; or 
‘‘(II) twice the value of the funds 
involved in such remittance transfer; 
‘‘(ii) imprisonment for not more than 
20 years; or 
‘‘(iii) both penalties set forth in 
clauses (i) and (ii). 
‘‘(B) AIDING
OR
HARBORING
AN
INDI-
VIDUAL CONSPIRING TO AVOID THE FEE.—Any 
foreign country that, in the joint determination 
of the Secretary of Homeland Security, the Sec-
retary of the Treasury, and the Secretary of 
State, aids or harbors an individual conspiring 
to avoid the fee collected in accordance with 
this subsection shall be ineligible, in the discre-
tion of the Secretaries described in this sub-
paragraph— 
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‘‘(i) to receive United States foreign 
assistance; or 
‘‘(ii) to participate in the visa waiver 
program under section 217 of the Immi-
gration and Nationality Act (8 U.S.C. 
1187) or any other immigration pro-
gram.’’; and 
(3) in subsection (h)(2), as redesignated— 
(A) in subparagraph (A), by striking 
‘‘and’’ at the end; 
(B) in subparagraph (B), by inserting 
‘‘and’’ at the end; and 
(C) by adding at the end the following: 
‘‘(C) for purposes of applying the fee re-
quired under subsection (g)(1), does not include 
payments for valuable consideration.’’. 
(b) REFUNDABLE INCOME TAX CREDIT ALLOWED 
TO CITIZENS OF THE UNITED STATES FOR REMITTANCE 
TRANSFER FEES.— 
(1) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code 
of 1986 is amended by adding at the end the fol-
lowing: 
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‘‘SEC. 36C. REMITTANCE TRANSFER FEES OF UNITED 
STATES CITIZENS. 
‘‘In the case of any individual who is a citizen of the 
United States, there shall be allowed as a credit against 
the tax imposed by this subtitle for any taxable year an 
amount equal to the aggregate amount of remittance 
transfer fees paid by such individual under section 920(g) 
of the Electronic Fund Transfer Act (15 U.S.C. 1693o– 
1(g)) during such taxable year.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Section 6211(b)(4)(A) of the Internal 
Revenue Code of 1986 is amended by inserting 
‘‘36C,’’ after ‘‘36B,’’. 
(B) Section 1324(b)(2l of title 31, 
United States Code, is amended by inserting 
‘‘36C,’’ after ‘‘36B,’’. 
(C) The table of sections for subpart C of 
part IV of subchapter A of chapter 1 of the In-
ternal Revenue Code of 1986 is amended by in-
serting after the item relating to section 36B 
the following new item: 
‘‘Sec. 36C. Remittance transfer fees of United States citizens.’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to taxable years end-
ing after the date of the enactment of this Act. 
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(c) REPORT REGARDING AMOUNT OF REMITTANCE 
TRANSFERS TO EACH FOREIGN COUNTRY.—The Commis-
sioner of U.S. Customs and Border Protection shall sub-
mit an annual report to the Committee on Banking, Hous-
ing, and Urban Affairs of the Senate, the Committee on 
Homeland Security and Governmental Affairs of the Sen-
ate, the Committee on Financial Services of the House of 
Representatives, and the Committee on Homeland Secu-
rity of the House of Representatives that describes the ag-
gregate amount of remittance transfers made to each for-
eign country during the year to which such report relates. 
SEC. 2. BORDER ENFORCEMENT TRUST FUND. 
(a) ESTABLISHMENT.—Subchapter III of chapter 33 
of title 31, United States Code, is amended by adding at 
the end the following: 
‘‘§ 3344. Border Enforcement Trust Fund. 
‘‘(a) ESTABLISHMENT OF TRUST FUND.—Not later 
than 60 days after the date of the enactment of this sec-
tion, the Secretary of the Treasury shall establish an ac-
count in the Treasury of the United States, which shall 
be known as the ‘Border Enforcement Trust Fund’ (re-
ferred to in this section as the ‘Trust Fund’). 
‘‘(b) TRANSFERS TO TRUST FUND.— 
‘‘(1) IN GENERAL.—There shall be deposited 
into the Trust Fund, from amounts collected as re-
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mittance transfer fees under section 920(g) of the 
Electronic Fund Transfer Act (15 U.S.C. 1693o– 
1(g)), an amount equal to the difference between— 
‘‘(A) the amount of such remittance trans-
fer fees collected after the establishment of the 
Trust Fund; and 
‘‘(B) the amount of credits allowed under 
section 36C of the Internal Revenue Code of 
1986 with respect to such remittance transfer 
fees. 
‘‘(2) TIMING
AND
ESTIMATES.—Amounts de-
scribed in paragraph (1) shall be deposited into the 
Trust Fund by the Secretary of the Treasury at 
least monthly from the general fund of the Treasury 
on the basis of estimates made by the Secretary of 
the Treasury. Proper adjustments shall be made in 
amounts subsequently transferred to the extent prior 
estimates were in excess of, or less than, the 
amounts required to be deposited pursuant to this 
subsection. 
‘‘(c) EXPENDITURES FROM TRUST FUND.—Amounts 
in the Trust Fund may only be used, consistent with ap-
propriation Acts— 
‘‘(1) to employ and train additional U.S. Bor-
der Patrol agents; 
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‘‘(2) to employ and train officers and support 
staff employed in enforcement and removal oper-
ations of U.S. Immigration and Customs Enforce-
ment; 
‘‘(3) to plan, design, construct, improve, or 
maintain barriers along the international border be-
tween the United States and Mexico; and 
‘‘(4) to plan, design, construct, improve, or 
maintain detention facilities for aliens residing in 
the United States without lawful immigration sta-
tus.’’. 
(b) CLERICAL AMENDMENT.—The chapter analysis 
for chapter 33 of title 31, United States Code, is amended 
by inserting at the end the following: 
‘‘3344. Border Enforcement Trust Fund.’’. 
Æ 
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