Protecting Taxpayer Resources Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2421 Introduced in House (IH)]

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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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