This bill, known as the Healthcare Reinvestment Act , repeals specific funding increases previously allocated to Immigrations and Custom Enforcement (ICE) under Public Law 119-21. The appropriations are rescinded and subsequently reallocated to the Secretary of the Treasury to extend certain healthcare tax credits , as defined in section 36B of the Internal Revenue Code of 1986. This reallocation aims to help individuals retain eligibility for these crucial healthcare affordability credits, effectively shifting resources from immigration enforcement to supporting healthcare access. To ensure public transparency and accountability, the bill mandates an annual report from the Secretary of the Treasury on the funds' use and the number of individuals retaining tax credit eligibility, and requires the Treasury Inspector General for Tax Administration to conduct annual audits of the reallocated funds' utilization.