<?xml version="1.0"?>
<?xml-stylesheet type="text/xsl" href="billres.xsl"?>
<!DOCTYPE bill PUBLIC "-//US Congress//DTDs/bill.dtd//EN" "bill.dtd">
<bill bill-stage="Introduced-in-House" dms-id="H1F2D0B838FE341F2A7E9EA0BF87E1820" public-private="public" key="H" bill-type="olc"><metadata xmlns:dc="http://purl.org/dc/elements/1.1/">
<dublinCore>
<dc:title>119 HR 8329 IH: Form 990 Immigrant Resettlement Schedule Act</dc:title>
<dc:publisher>U.S. House of Representatives</dc:publisher>
<dc:date>2026-04-16</dc:date>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>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.</dc:rights>
</dublinCore>
</metadata>
<form>
<distribution-code display="yes">I</distribution-code><congress display="yes">119th CONGRESS</congress><session display="yes">2d Session</session><legis-num display="yes">H. R. 8329</legis-num><current-chamber>IN THE HOUSE OF REPRESENTATIVES</current-chamber><action display="yes"><action-date date="20260416">April 16, 2026</action-date><action-desc><sponsor name-id="F000470">Mrs. Fischbach</sponsor> (for herself and <cosponsor name-id="F000475">Mr. Finstad</cosponsor>) introduced the following bill; which was referred to the <committee-name committee-id="HWM00">Committee on Ways and Means</committee-name></action-desc></action><legis-type>A BILL</legis-type><official-title display="yes">To amend the Internal Revenue Code of 1986 to require the reporting of information on activities relating to the resettlement or relocation of noncitizens into the United States by certain tax-exempt organizations, and for other purposes.</official-title></form><legis-body id="HB53EAD39788D4A26A9C0FAB2776159DA" style="OLC"> 
<section id="H4E9B5C0F700F4A1DAEEC28B49C2D1C5F" section-type="section-one" commented="no"><enum>1.</enum><header>Short title</header><text display-inline="no-display-inline">This Act may be cited as the <quote><short-title>Form 990 Immigrant Resettlement Schedule Act</short-title></quote>.</text></section> <section id="HA77F9055C13741E0A1532D50AE595DB8"><enum>2.</enum><header>Reporting of information on activities relating to resettlement or relocation of noncitizens into the United States by certain tax-exempt organizations</header> <subsection id="H73E2699535934D29B717C69EBFDC2DB1"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/6033">Section 6033(b)</external-xref> of the Internal Revenue Code of 1986 is amended—</text> 
<paragraph id="H272EB6F505574D1AAFE0BFF08981075A"><enum>(1)</enum><text>by striking <quote>and</quote> at the end of paragraph (15)(B), by redesignating paragraph (16) as paragraph (17), and by inserting after paragraph (15) the following new paragraph:</text> <quoted-block style="OLC" id="HF46800951A864AF1AEFE0E85FBF34113" display-inline="no-display-inline"> <paragraph id="HE475922330FE40C1BF4E8D5B90B57B9D"><enum>(16)</enum><text display-inline="yes-display-inline">such information ordinarily collected by the organization as the Secretary may require with respect to—</text> 
<subparagraph id="HAEF8247E143E4E43B9C62B00ED0817AE"><enum>(A)</enum><text>the aggregate number of individuals who—</text> <clause id="H64B0178356244024B0A8A0F927EE5FE0"><enum>(i)</enum><text>are not citizens of the United States, and</text></clause> 
<clause id="HCA19FF0A47B1454EB7AACB7AD13EE1D5"><enum>(ii)</enum><text display-inline="yes-display-inline">are assisted by the organization during the taxable year in any activities relating to the lawful resettlement or relocation of such individuals into the United States,</text></clause></subparagraph> <subparagraph id="H38E512B1245E41169A514C505356DF3E"><enum>(B)</enum><text display-inline="yes-display-inline">the aggregate number of individuals described in subparagraph (A) who are assisted by the organization during the taxable year in any activities relating to the enrollment or participation of such individuals in any Federal benefit program (as defined in section 552a(a)(12) of title 5, United States Code), as well as any cash or in-kind assistance received thereunder by such individuals, and</text></subparagraph> 
<subparagraph id="H14A6CEBF95D5467893F2E347A69AD1B1"><enum>(C)</enum><text display-inline="yes-display-inline">the direct or indirect nature of the organization’s assistance or involvement in the activities described in subparagraph (A)(ii) or (B), and</text></subparagraph></paragraph><after-quoted-block>, and</after-quoted-block></quoted-block> </paragraph> <paragraph id="H6882F9C1D17E48CE8EC3C60F589DD53A"> <enum>(2)</enum> <text>by adding at the end the following: <quote>For purposes of paragraph (16), the organization shall not be required to furnish any information which can be associated with, or otherwise identify, directly or indirectly, a particular individual described in subparagraph (A) thereof.</quote>.</text>
                </paragraph></subsection> 
<subsection id="H6092DD2014B34D5E968F8A2E2C95DEC1"><enum>(b)</enum><header>Effective date</header><text>The amendments made by subsection (a) shall apply with respect to taxable years beginning after December 31, 2026.</text></subsection> <subsection id="H1E6BB4900E184A73A052AF4215286ADC" display-inline="no-display-inline"><enum>(c)</enum><header>Reporting requirement</header><text display-inline="yes-display-inline">Not later than December 31, 2028, and annually thereafter, the Secretary of the Treasury shall transmit to Congress an aggregate statistical report on any information described in <external-xref legal-doc="usc" parsable-cite="usc/26/6033">section 6033(b)(16)</external-xref> of the Internal Revenue Code of 1986 (as added by subsection (a)) which was furnished to the Secretary thereunder during the preceding calendar year.</text></subsection></section> 
</legis-body></bill>

