The "Fund and Complete the Border Wall Act" aims to enhance border security by establishing a dedicated funding mechanism and mandating the construction of physical barriers along the U.S.-Mexico border. It creates the Secure the Southern Border Fund in the Treasury, specifically for planning, designing, constructing, and maintaining a border barrier, as well as for purchasing equipment for U.S. Border Patrol agents. This fund is primarily financed through new revenue streams and redirected funds. Key funding sources for the Secure the Southern Border Fund include a 5% fee on international remittance transfers where the recipient is located outside the United States, with penalties for evasion. Additionally, the bill mandates a reduction in foreign financial assistance to countries by $2,000 for each citizen apprehended illegally crossing the U.S.-Mexico border, with these funds then transferred to the border fund. It also increases the fee for the U.S. Customs and Border Protection Form I-94 to $25, with a portion of this increase directed to the fund and another portion allocated for Border Patrol agent salaries. The legislation significantly amends existing law to require the Secretary of Homeland Security to design, test, construct, and install physical barriers, roads, and technology along the entire U.S.-Mexico international land border by December 31, 2025. To expedite this construction, the Secretary is granted broad authority to waive all legal requirements deemed necessary for the project's timely completion and operation, including constructing secondary barriers and ensuring operational control. The bill also modifies overtime compensation rules for U.S. Border Patrol agents, allowing them to receive 150% of their regular rate for hours worked between 80 and 100 in a 14-day period.