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This bill imposes a 10% transfer fee on money transfers (remittances) sent to recipients outside of the United States, to be paid by the sender. Individuals who violate the bill are subject to criminal and civil penalties. Foreign countries that aid or harbor violators are ineligible for foreign assistance and immigration programs. The bill also establishes for U.S. citizens a tax credit equal to the amount that the citizen taxpayer paid in such transfer fees for any taxable year. The bill also provides funding for various border-related activities, such as employing and training additional U.S. Border Patrol agents, building a barrier along the U.S.-Mexico border, and building detention facilities for individuals residing in the United States without lawful immigration status. The funding shall be equal to the amount collected by the transfer fee minus the tax credits allowed.
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