This bill authorizes the Department of the Treasury to issue bonds known as Border Wall Bonds to finance the construction of a physical barrier along the southern border of the United States. The bill establishes the Border Wall Trust Fund in the Treasury and provides appropriations to the fund equal to the revenues derived from the sale and issuance of the Border Wall Bonds. The amounts in the trust fund are only available for expenditures to build a physical barrier along the southern border of the United States.