State Border Security Reimbursement Act of 2023 This bill requires the federal government to reimburse eligible states for their border security expenses. To be eligible, a state must have expended more than $2.5 billion on border security and enforcement in the 10 years before this bill's enactment. If such a state provides by a certain deadline an accounting of all of its nonfederally funded border security expenses, the federal government must reimburse the full amount.