This bill proposes the creation of the Border Enforcement Trust Fund within the U.S. Treasury. Its primary objective is to provide a dedicated funding mechanism for U.S. Immigration and Customs Enforcement (ICE) operations related to border security. The legislation aims to address the financial burden associated with apprehending, detaining, and deporting individuals who have entered the country illegally, without imposing additional taxes on average American citizens. The fund would be financed by amounts equivalent to the taxes collected under chapter 35 of the Internal Revenue Code of 1986 , which typically covers taxes on wagering. Monies from this trust fund would be made available, subject to appropriation acts, exclusively to ICE's "operations and support" account. These funds are specifically designated for necessary expenses related to enforcement, detention, and removal operations .