This bill proposes the establishment of the Southern Border Wall Construction Fund , a dedicated account within the U.S. Treasury. The primary purpose of this fund is to finance the construction and ongoing maintenance of physical barriers along the southern international border of the United States. A central provision mandates the immediate transfer of all unobligated amounts from the Coronavirus State and local fiscal recovery funds into this new construction fund. These specific recovery funds were originally established under sections 602 and 603 of the Social Security Act. The Secretary of Homeland Security is explicitly directed to use the funds exclusively for the designated border infrastructure projects.