US SB481

Redirects unobligated IRS enforcement funds from the Inflation Reduction Act (Public Law 117-169) to border security: one-third to U.S. Customs and Border Protection for nonintrusive inspection systems, two-thirds to DHS for southwest border wall construction, with funds available through February 6, 2034

Requires 100% nonintrusive inspection scanning at all northern and southwest border land ports of entry by February 6, 2034, addressing current rates of only 2% for passenger vehicles and 20% for commercial vehicles

Authorizes CBP agent bonuses: up to $15,000 recruitment bonuses for newly hired agents after basic training, annual retention bonuses up to 15% of basic pay, and relocation bonuses up to 15% of annual basic pay for agents who transfer and serve at least 3 years at new duty stations

Mandates quarterly DHS reports to congressional committees on implementation plans for stemming illegal immigration and cost estimates for border wall construction

Amends the Immigration and Nationality Act to require (rather than permit) that aliens arriving from contiguous territory be either returned to that territory or a safe third country pending proceedings, or detained for asylum application consideration including credible fear determination