Summary

Blocks the Department of Homeland Security from assigning homeland‑security duties to IRS staff unless the Treasury Inspector General for Tax Administration first confirms the IRS personnel are properly trained and that the assignment will not disrupt IRS operations, including taxpayer service and fair, impartial tax enforcement. The Inspector General’s determination takes effect when published in the Federal Register and can be ended the same way. It also updates an existing Homeland Security Act provision to align with this requirement.

Key Points

• Requires TIGTA approval before DHS can give homeland‑security duties to IRS staff.
• TIGTA must find IRS personnel are properly trained for the assigned role.
• Assignments cannot proceed if they would disrupt IRS operations or taxpayer service.
• Fair and impartial tax enforcement must not be compromised by any assignment.
• TIGTA determinations take effect when published in the Federal Register.
• TIGTA can end a prior determination through Federal Register publication.
• Makes a conforming change to the Homeland Security Act of 2002.
• Does not change tax law, authorize new programs, or appropriate funds.

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