Sponsors (2)
The bill increases oversight, training safeguards, and transparency when IRS personnel are assigned to DHS duties—protecting taxpayer service and reducing unqualified deployments—while risking slower emergency deployments, added administrative costs, and some legal uncertainty about immigration authority.
Taxpayers' access to timely, fair IRS services is protected because TIGTA must find that assigning IRS personnel to DHS duties will not impede taxpayer service or fair law enforcement.
IRS employees will only be assigned DHS tasks if TIGTA determines they are adequately trained, reducing the risk of unqualified staff performing immigration-related functions.
Taxpayers and federal employees gain more transparency because TIGTA determinations and terminations must be published in the Federal Register, creating a public record of when IRS personnel are given DHS duties.
Immigrants and taxpayers could face slower DHS responses in urgent homeland-security situations because requiring TIGTA determinations may delay rapid deployment of IRS personnel.
Federal employees and taxpayers may bear indirect costs because the added TIGTA review workload and administrative steps could divert audit resources or increase Treasury oversight expenses.
Immigrants and state governments may face legal uncertainty because the amendment to DHS visa-authority framing (6 U.S.C. §236(b)) could change how immigration-related authorities are interpreted and applied until resolved in practice or court.
Based on analysis of 2 sections of legislative text.
Prevents DHS from assigning DHS functions to IRS personnel unless TIGTA certifies training and no harm to IRS operations, with determinations published in the Federal Register.
Introduced March 27, 2025 by Suzan K. Delbene · Last progress March 27, 2025
Prohibits the Department of Homeland Security from assigning DHS functions to Internal Revenue Service personnel unless the Treasury Inspector General for Tax Administration (TIGTA) certifies the IRS staff are trained for the duty and that the assignment will not interfere with IRS operations, taxpayer service, or fair enforcement. TIGTA certifications take effect when published in the Federal Register and can be ended the same way. The bill also inserts a substantive change into a provision of federal law that frames DHS visa-authority language.