PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
Version 00 · Introduced in House · Mar 27, 2025
Protecting Taxpayer Resources Act
This bill provides that Department of Homeland Security functions (e.g., immigration enforcement) may not be assigned to Internal Revenue Service (IRS) personnel (e.g., IRS criminal investigators) unless the Treasury Inspector General for Tax Administration determines (1) such IRS personnel are trained to administer such functions, and (2) the imposition of such functions on IRS personnel will not impede the IRS from enforcing federal tax law and providing quality services to taxpayers.
People & committees
Rep. DelBene, Suzan K. [D-WA-1] · D–WA
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Apr 9, 2026. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-03-27 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
The proposed Protecting Taxpayer Resources Act would restrict assigning Department of Homeland Security duties to Internal Revenue Service (IRS) employees. Before such duties could be imposed, the Treasury Inspector General for Tax Administration would have to determine that the employees are trained for the work and that it would not hinder the IRS’s tax administration.
This Act may be cited as the Protecting Taxpayer Resources Act.
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
The proposed restriction would apply despite other laws. It would require a determination that the IRS employees have been trained to perform the particular homeland security duty being assigned.
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.
The required determination would also have to establish that assigning the duty would not hinder IRS administration, including helping taxpayers understand and meet their tax responsibilities and enforcing the law with integrity and fairness.
(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.
A determination would take effect when published in the Federal Register. The Treasury Inspector General for Tax Administration could terminate it through publication there as well.
(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.
The bill would also amend the introductory language of section 428(b) of the Homeland Security Act of 2002 by inserting “the Protecting Taxpayer Resources Act or” after “in.” The supplied text does not reproduce the existing provision needed to explain the full effect of that change.
(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.
The supplied actions snapshot, updated April 9, 2026, records introduction in the House and referral to the House Committee on Ways and Means on March 27, 2025.
Source snapshot updated 2026-04-09T14:10:50Z. 2025-03-27: Referred to the House Committee on Ways and Means. 2025-03-27: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-03-27. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provisions or appropriations riders were identified after reviewing the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified after reviewing the complete supplied introduced text. This conclusion is limited to that version; earmark disclosures and accompanying committee or conference materials were not supplied.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow carve-outs, special exemptions, or preferential benefits warranting a finding were identified after reviewing the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
Full text preserved for this analysis. Legislative record snapshot: Apr 9, 2026. How PlainBill uses AI