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HR 2421
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Protecting Taxpayer Resources Act

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.

Introduced Mar 27, 2025

Latest action (Mar 27, 2025) Referred to the House Committee on Ways and Means.

Policy area
Issues
Economy & Taxes

Summary

This bill requires the Treasury Inspector General for Tax Administration to make a determination before the Department of Homeland Security can assign any of its functions to Internal Revenue Service personnel. The determination must confirm that IRS personnel have been trained to perform the assigned function and that imposing the function would not impede the IRS's ability to provide quality service to taxpayers or enforce tax law fairly. Any such determination becomes effective upon publication in the Federal Register and can be terminated by the Treasury Inspector General. The bill also makes a conforming amendment to the Homeland Security Act of 2002 to reflect this requirement.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)

Actions (2)

  1. Mar 27, 2025 Referred to the House Committee on Ways and Means. · house
  2. Mar 27, 2025 Introduced in House

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

Text versions (1)

  • Introduced in House · Mar 27, 2025

Only one text version is on file, so there’s no earlier version to compare against yet.

Full text

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”. <all>

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