I 
119TH CONGRESS 
1ST SESSION H. R. 3929 
To amend the Internal Revenue Code of 1986 to establish the Border 
Enforcement Trust Fund. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 11, 2025 
Mr. RULLI (for himself and Mr. NEHLS) introduced the following bill; which 
was referred to the Committee on Ways and Means, and in addition to 
the Committee on the Judiciary, for a period to be subsequently deter-
mined by the Speaker, in each case for consideration of such provisions 
as fall within the jurisdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to establish 
the Border Enforcement Trust Fund. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Giving Alien Migrants 
Back through Lawful Excise Redistribution Act’’ or the 
‘‘GAMBLER Act’’. 
SEC. 2. FINDINGS. 
Congress finds as follows: 
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(1) Bold and decisive action must be under-
taken to make America safe again, by protecting 
communities from the harms of illegal migration. 
(2) The cost of making America safe again— 
apprehending, 
detaining, 
and 
deporting 
illegal 
aliens—should not fall on average American citizens. 
(3) The Department of Justice reports the av-
erage cost to house an illegal alien is more than 
$150 per day, with an average detention time of 55 
days prior to deportation. 
(4) The record $4.25 billion appropriated to 
U.S. Immigration and Customs Enforcement for 
alien detention and removal operations in fiscal year 
2024 was not sufficient to keep up with the surge 
of aliens. 
(5) Congressional Budget Office estimates show 
that outlays for benefits provided to aliens and their 
children will total $177 billion by fiscal year 2034 if 
we do not change course. 
(6) Illegal migration has cost American citizens 
enough already; we must seek innovative ways to 
fund the process of apprehension, detention, and de-
portation without raising taxes. 
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SEC. 3. 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: 
‘‘SEC. 9512. BORDER ENFORCEMENT TRUST FUND. 
‘‘(a) CREATION OF TRUST FUND.—There is estab-
lished 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 here-
by 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 En-
forcement 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 re-
moval operations.’’. 
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(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.’’. 
Æ 
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