H.R. 2421

119th CONGRESS 1st Session

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 · Sponsor: Ms. DelBene · Committee: Committee on Ways and Means

Table of contents

• H.R. 2421
  • SEC. 1. Short title
  • SEC. 2. Determination regarding the imposition of certain homeland security functions on personnel of the Internal Revenue Service

SEC. 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:
    • That such personnel have been trained to administer such function.
    • That imposing such function on such personnel would not impede the administration of the Service, including relating to the following:
      • Providing quality service to taxpayers (as such term is defined in of the Internal Revenue Code of 1986) by helping taxpayers understand and meet tax responsibilities. section 7701
      • 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 () is amended, in the matter preceding paragraph (1), by inserting after . 6 U.S.C. 236(b)