Reconciliation Legislation of the Senate Committee on Homeland Security and Governmental Affairs and the Senate Committee on the Judiciary As posted online on May 4, 2026

Bill Summary

S. Con. Res. 33, the Concurrent Resolution on the Budget for Fiscal Year 2026, instructed the Senate Committee on Homeland Security and Governmental Affairs (HSGAC) and the Senate Committee on the Judiciary to recommend legislative changes that would increase deficits up to a specified amount over the 2026-2035 period. The bill would directly appropriate funds for the Department of Homeland Security (DHS) and the Department of Justice (DOJ) in keeping with those instructions.

Estimated Federal Cost

The reconciliation recommendations of HSGAC would increase deficits by $32.5 billion over the 2026-2035 period, CBO estimates. The reconciliation recommendations of the Committee on the Judiciary would increase deficits by $39.2 billion over the same period, CBO estimates. The estimated budgetary effects of the legislation are shown in Table 1. The costs of the legislation fall within budget function 750 (administration of justice).

Basis of Estimate

For this estimate, CBO assumes that the legislation will be enacted in late spring 2026. CBO’s estimates are relative to the agency’s February 2026 baseline budget projections; they cover the period from 2026 through 2035.

Outlays were estimated using historical obligation and spending rates for similar activities and using information from DHS. Funds would be available for obligation through fiscal year 2029. CBO expects that most of the direct appropriations would be used to cover operating costs for activities that historically are funded through annual appropriation acts. After accounting for expected inflation and for funds already obligated in 2026, CBO also anticipates that Customs and Border Protection (CBP) and Immigration and Customs Enforcement (ICE) will obligate their funds evenly each year over the 2026‑2029 period. CBO expects that other appropriations provided to DHS, DOJ, and the Secret Service would be obligated such that those outlays would occur later in the period than for CBP and ICE.

Direct Spending

CBO estimates that enacting the recommendations of HSGAC would increase direct spending by $32.5 billion over the 2026‑2035 period and that enacting recommendations of the Committee on the Judiciary would increase direct spending by $39.2 billion over the same period (see Table 2).

Homeland Security and Governmental Affairs Committee

The HSGAC legislation would directly appropriate $32.5 billion for DHS in 2026. That amount would be distributed among CBP, ICE, and other programs and activities within DHS related to immigration enforcement and border security. CBO estimates that enacting those recommendations would increase outlays by $32.5 billion over the 2026‑2035 period.

Customs and Border Protection. CBP would receive a direct appropriation of $22.6 billion. CBO estimates that enacting that provision would increase outlays by $22.6 billion over the 2026-2035 period, as follows:

• Section 1 would directly appropriate $19.1 billion for CBP to hire, pay, train, and equip border patrol agents, officers, and support staff. CBO estimates that enacting the section would increase outlays by $19.1 billion over the 2026-2035 period.
• Section 3 would directly appropriate $3.5 billion for CBP to procure, operate, and maintain technology used for drug interdiction, screening applicants for admission into the country, and other border security activities. CBO estimates that enacting the section would increase outlays by $3.5 billion over the 2026-2035 period.

Immigration and Customs Enforcement. Section 2 would directly appropriate $7.5 billion for personnel, operations, and support costs incurred by Homeland Security Investigations, a directorate within ICE that tracks and combats transnational crimes. CBO estimates that enacting the section would increase outlays by $7.5 billion over the 2026-2035 period.

Department of Homeland Security. Section 4 would directly appropriate $2.5 billion for border security, immigration enforcement, and related activities. CBO estimates that enacting the section would increase outlays by $2.5 billion over the 2026-2035 period.

The Committee on the Judiciary

The Committee on the Judiciary legislation would directly appropriate $39.2 billion in 2026 for activities of CBP, ICE, DHS, DOJ, and the Secret Service. CBO estimates that enacting those recommendations would increase outlays by $39.2 billion over the 2026-2035 period.

Customs and Border Protection. Section 1 would directly appropriate $3.5 billion for personnel, operations, and support for immigration enforcement. CBO estimates that enacting the section would increase outlays by $3.5 billion over the 2026-2035 period.

Immigration and Customs Enforcement. Section 2 would directly appropriate $30.7 billion for ICE activities. CBO estimates that enacting the section would increase outlays by $30.7 billion over the 2026-2035 period for the following:

• Hire, train, pay, and equip agents, investigators, attorneys, and support personnel;
• Support the vehicle fleet and fund transportation and other activities related to the apprehension and removal of non-U.S. nationals; and
• Fund operation and maintenance of facilities and technology and coordinate activities with state and local governments.

Department of Homeland Security. Section 3 would directly appropriate $2.5 billion for border security, immigration enforcement, and other DHS activities. CBO estimates that enacting the section would increase outlays by $2.5 billion over the 2026-2035 period.

Department of Justice. Section 4 would directly appropriate $1.5 billion for DOJ activities. CBO estimates that enacting the section would increase outlays by $1.5 billion over the 2026-2035 period, including the following:

• Investigate and prosecute cases of terrorism, public corruption, violent crime, white-collar crime, fraud, drug trafficking, and child trafficking;
• Enforce and administer federal immigration laws; and
• Reimburse federal, state, and local entities for their participation in investigating and prosecuting various crimes.

Secret Service. Section 5 would directly appropriate $1.0 billion for the Secret Service for enhanced security and upgrades, including for the project at the East Wing of the White House. None of that amount could be used for non-security elements of that project. CBO estimates that enacting the section would increase outlays by $1.0 billion over the 2026-2035 period.

Uncertainty

CBO’s projection of the pace at which DHS and DOJ would obligate and spend funds under the bill is subject to considerable uncertainty. Those departments have historically received annual appropriations to support border security, immigration enforcement, and other law enforcement activities; the amount provided annually in appropriation acts has dictated the pace at which funds have been obligated. The amounts provided in the legislation significantly exceed annual appropriations provided in the past for similar activities and would be made available for a longer period of obligation. For example, in 2025, the Congress provided $10.0 billion in discretionary appropriations to support ICE’s operations and CBP allocated $7.5 billion to support CBP’s border security operations; most of that funding was available for that year only. The pace of spending under the bill could be faster or slower than CBO estimates.

Pay-As-You-Go Considerations

The Statutory Pay-As-You-Go Act of 2010 establishes budget-reporting and enforcement procedures for legislation affecting direct spending or revenues. The net changes in outlays that are subject to those pay-as-you-go procedures are shown in Table 1.

Increase in Long-Term Net Direct Spending and Deficits

CBO estimates that enacting the legislation would not increase net direct spending or on‑budget deficits in any of the four consecutive 10-year periods beginning in 2036.

Mandates

The legislation contains no intergovernmental or private-sector mandates as defined in the Unfunded Mandates Reform Act.

Estimate Prepared By

Federal Costs: Jeremy Crimm

Mandates: Rachel Austin

Estimate Reviewed By

Justin Humphrey
Chief, Finance, Housing, and Education Cost Estimates Unit

Kathleen FitzGerald
Chief, Public and Private Mandates Unit

H. Samuel Papenfuss
Deputy Director of Budget Analysis

Chad Chirico
Director of Budget Analysis

Estimate Approved By

Phillip L. Swagel

Director, Congressional Budget Office