This bill requires the federal government to submit annual reports on efforts to combat illegal cross-border tunnels. Currently, there is a requirement to report on a strategic plan to counter tunnel operations, but it does not specify that these reports must happen every year. The legislation amends existing law to ensure the Department of Homeland Security provides yearly updates on how it is implementing this strategy to detect and stop smuggling tunnels. The bill affects border security agencies and law enforcement operations along the U.S. border, particularly those focused on stopping drug trafficking and other illicit activities conducted through underground routes. No new funding is specified in the bill; it simply creates an ongoing annual reporting requirement to improve oversight of tunnel-detection efforts.