This bill establishes the Southern Border Wall Construction Fund within the Treasury, specifically for the purpose of constructing and maintaining physical barriers along the southern international border of the United States. A key provision mandates the immediate transfer of all unobligated amounts from the Coronavirus State and local fiscal recovery funds, established under sections 602 and 603 of the Social Security Act, into this new fund. The Secretary of Homeland Security is then directed to use these deposited funds exclusively for the construction and maintenance of these border barriers. This legislation aims to redirect unspent pandemic relief funds towards enhancing border security infrastructure.