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This bill would limit when IRS employees can be given certain duties that normally belong to the Department of Homeland Security. Before those duties could be assigned, the Treasury Inspector General for Tax Administration would have to find that IRS staff have been properly trained and that taking on those duties would not hurt the IRS’s main job of helping taxpayers and enforcing tax laws fairly. The bill is meant to protect IRS resources so the agency can stay focused on tax administration.
- The IRS could not be required to handle a Homeland Security function unless the Treasury Inspector General for Tax Administration makes the required determination first.
- The Inspector General would have to decide that IRS personnel are trained to carry out the added duty.
- The Inspector General would also have to determine that the added duty would not interfere with IRS work, including helping taxpayers and enforcing tax laws fairly.
- Any such determination would take effect when it is published in the Federal Register, and it could also be ended in the same way.
Official Summaries
Protecting Taxpayer Resources Act
This bill provides that Department of Homeland Security functions (e.g., immigration enforcement) may not be assigned to Internal Revenue Service (IRS) personnel (e.g., IRS criminal investigators) unless the Treasury Inspector General for Tax Administration determines (1) such IRS personnel are trained to administer such functions, and (2) the imposition of such functions on IRS personnel will not impede the IRS from enforcing federal tax law and providing quality services to taxpayers.
Current Full Text
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2421 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 2421
To require a certain determination by the Treasury Inspector General
for Tax Administration regarding the imposition on personnel of the
Internal Revenue Service a function of the Department of Homeland
Security, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
March 27, 2025
Ms. DelBene (for herself and Ms. Sewell) introduced the following bill;
which was referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To require a certain determination by the Treasury Inspector General
for Tax Administration regarding the imposition on personnel of the
Internal Revenue Service a function of the Department of Homeland
Security, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Protecting Taxpayer Resources Act''.
SEC. 2. DETERMINATION REGARDING THE IMPOSITION OF CERTAIN HOMELAND
SECURITY FUNCTIONS ON PERSONNEL OF THE INTERNAL REVENUE
SERVICE.
(a) In General.--Notwithstanding any other provision of law, a
function of the Department of Homeland Security may not be imposed on
personnel of the Internal Revenue Service unless the Treasury Inspector
General for Tax Administration makes a determination regarding the
following:
(1) That such personnel have been trained to administer
such function.
(2) That imposing such function on such personnel would not
impede the administration of the Service, including relating to
the following:
(A) Providing quality service to taxpayers (as such
term is defined in section 7701 of the Internal Revenue
Code of 1986) by helping taxpayers understand and meet
tax responsibilities.
(B) Enforcing applicable law with integrity and
fairness to all taxpayers.
(b) Federal Register.--A determination under subsection (a) shall
be effective upon publication in the Federal Register, and the Treasury
Inspector General for Tax Administration may terminate such
determination in the same manner.
(c) Conforming Amendment.--Section 428(b) of the Homeland Security
Act of 2002 (6 U.S.C. 236(b)) is amended, in the matter preceding
paragraph (1), by inserting ``the Protecting Taxpayer Resources Act
or'' after ``in''.
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