S. 42 — Build the Wall Act of 2025

This section establishes the Southern Border Wall Construction Fund as a separate account in the Treasury's general fund; immediately deposits into the fund all unobligated amounts from the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) under sections 602 and 603 of the Social Security Act (42 U.S.C. 802, 803)—which appropriated $219.8 billion to states, territories, and Tribal governments and $130.2 billion to local governments, respectively, to mitigate COVID-19 fiscal effects through December 31, 2024 (except as provided); and directs the Secretary of Homeland Security to use amounts in the fund to construct and maintain physical barriers along the U.S. southern international border. (Thus, remaining CSLFRF balances are no longer available for state, local, territorial, or Tribal government uses.)