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This bill rescind approximately $175.7 billion in previously appropriated immigration enforcement funds across multiple federal agencies, including border infrastructure, personnel, detention capacity, and related activities. The bill redirects these funds by establishing new federal tax credits for homebuyers: a $25,000 credit for first-time homebuyers (increased to $50,000 for first-generation homebuyers meeting specified criteria) and an additional credit for purchases in high-cost areas. The bill also repeals certain immigration fee provisions and modifies the structure of homebuyer tax incentives under the Internal Revenue Code.
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