119 HR 2421 IH: Protecting Taxpayer Resources Act U.S. House of Representatives 2025-03-27 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I119th CONGRESS1st SessionH. R. 2421IN THE HOUSE OF REPRESENTATIVESMarch 27, 2025Ms. DelBene (for herself and Ms. Sewell) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo 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.

1.

Short title

This Act may be cited as the Protecting Taxpayer Resources Act.

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.