To amend title 31, United States Code, to provide for payments in lieu of taxes for certain Department of Homeland Security land.

Includes land that is owned by the U.S. government and administered by the Secretary of Homeland Security (DHS) and at which individuals or goods are examined for entry into the United States within the definition of "entitlement land" for purposes of provisions requiring the Secretary of the Interior to make payments in lieu of taxes to units of general local government in which entitlement land is located.