Sec. 1213. Funding matters
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Subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: There is hereby established in the Treasury of the United States a trust fund to be known as the Immigration Infrastructure Fund, consisting of such amounts as may be appropriated or credited to such Fund as provided in this section or section 9602(b). There are hereby appropriated to the Immigration Infrastructure Fund amounts equivalent to the taxes received in the Treasury under section 24004 of division B of the Dignity for Immigrants while Guarding our Nation to Ignite and Deliver the American Dream Act paid or incurred by taxpayers who are aliens and participants in the Dignity Program under title IV of division B of the Dignity for Immigrants while Guarding our Nation to Ignite and Deliver the American Dream Act.
Amounts in the Immigration Infrastructure Fund shall be available to carry out the Dignity for Immigrants while Guarding our Nation to Ignite and Deliver the American Dream Act and the amendments made by such Act. . The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: Sec. 9512. Immigration Infrastructure Fund. . The amendments made by this Act shall apply to amounts received after the date of the enactment of this Act.