This bill aims to provide federal reimbursement to states for their border security expenditures, asserting that border security is primarily a Federal responsibility and states have been compelled to allocate significant resources due to perceived federal failures. The legislation highlights that states, such as Texas, have spent billions on border security, leading to an undue burden on state taxpayers. Specifically, the bill mandates that any state which has expended more than $2,500,000,000 on border security and enforcement in support of Federal efforts over the past ten years will have all associated expenses reimbursed. To qualify, Governors of eligible states must submit a detailed accounting of all non-federally funded border security expenses incurred by the state and its municipalities within 180 days of the Act's enactment. The Federal Government is then required to reimburse these expenses within one year of receiving the application.