This bill appropriates $10 billion in federal disaster relief funds to help communities recover from Hurricane Helene through the Federal Emergency Management Agency under existing disaster assistance laws. To pay for this relief, the legislation rescinds $10 billion in previously appropriated funds that were allocated to the Internal Revenue Service under the 2022 Inflation Reduction Act, meaning that money will no longer be available for tax enforcement activities. The bill includes a restriction prohibiting the use of any disaster relief funds to assist undocumented immigrants, which bars assistance such as food, shelter, healthcare, legal services, and transportation to individuals without lawful immigration status. The legislation was introduced in October 2024 and referred to the House Appropriations Committee and House Ways and Means Committee for consideration.