Protecting Taxpayer Resources Act

Bill Number

H.R. 2421

Origin Chamber

House

Congress

119th Congress, Session 1

Policy Area

Taxation

Status

Introduced

Latest Action

2025-03-27: Referred to the House Committee on Ways and Means.

Last Updated

2026-04-09T14:10:50Z

AI-Generated Summary

Purpose

The Protecting Taxpayer Resources Act (H.R. 2421) aims to safeguard the Internal Revenue Service's (IRS) primary mission of tax administration by requiring oversight before assigning functions from the Department of Homeland Security (DHS) to IRS personnel. It ensures that such assignments do not compromise taxpayer services or IRS enforcement duties.

Key Provisions

• Oversight Requirement: No DHS function (e.g., security or border-related tasks) can be imposed on IRS personnel unless the Treasury Inspector General for Tax Administration (TIGTA) determines two things:
• IRS personnel have received proper training to perform the DHS function.
• The assignment will not hinder IRS operations, specifically including:
• Delivering high-quality service to taxpayers (defined as helping individuals and businesses understand and comply with tax laws under the Internal Revenue Code).
• Enforcing tax laws fairly and with integrity.
• Implementation Process: TIGTA's determination becomes effective only after publication in the Federal Register (a government gazette for official notices). TIGTA can revoke the determination using the same process.
• Conforming Amendment: Updates the Homeland Security Act of 2002 to explicitly reference this Act as an exception to existing authorities for inter-agency function assignments.

Significant Changes to Existing Law

• Introduces a mandatory pre-approval process by TIGTA, overriding other laws that might allow DHS to assign functions to IRS staff without such checks.
• Amends Section 428(b) of the Homeland Security Act (6 U.S.C. 236(b)) by adding a clause that incorporates this Act's requirements, limiting the prior broad authority for DHS to delegate functions across agencies.

Potential Impacts

• On Government Agencies: Could slow or prevent the reassignment of DHS tasks to IRS staff, promoting better resource allocation between the IRS (under the Treasury Department) and DHS. This may reduce administrative burdens on the IRS, allowing it to focus on tax collection and compliance amid ongoing staffing challenges.
• On Citizens: Taxpayers may benefit from uninterrupted IRS services, such as easier access to tax advice and fairer enforcement, potentially improving overall trust in the tax system. No direct international relations impacts are evident.
• Broader Effects: Enhances accountability in federal operations by mandating training and impact assessments, which could set a precedent for inter-agency collaborations.

Main Stakeholders Affected

• IRS Personnel: Directly impacted, as they cannot be assigned DHS functions without TIGTA approval, potentially protecting their workload from unrelated duties.
• Taxpayers: Benefit indirectly through preserved IRS focus on tax-related services and enforcement.
• Department of Homeland Security (DHS): May face delays or restrictions in leveraging IRS staff for security functions, requiring alternative staffing solutions.
• Treasury Inspector General for Tax Administration (TIGTA): Gains new responsibilities for evaluations and publications, increasing its oversight role.

Notable Legal, Constitutional, or Political Implications

• Legal: Strengthens inter-agency boundaries under federal law by embedding TIGTA's independent review (as an inspector general, TIGTA audits and investigates without direct agency control). The Federal Register requirement ensures transparency and public notice, aligning with administrative law principles.
• Constitutional: No direct challenges to separation of powers, but it reinforces congressional authority over executive branch operations by limiting agency flexibility without legislative checks.
• Political: May reflect concerns over resource diversion in a divided government, emphasizing fiscal priorities for tax administration. It could influence debates on federal efficiency and agency mandates without altering core constitutional structures.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Rep. DelBene, Suzan K. [D-WA-1]

Cosponsors (1)

Rep. Sewell, Terri A. [D-AL-7]

Recent Actions

• 2025-03-27: Referred to the House Committee on Ways and Means.
• 2025-03-27: Introduced in House
• 2025-03-27: Introduced in House

Bill Versions

• Protecting Taxpayer Resources Act — issued 2025-03-27 — PDF (3 pages)