Form 990 Immigrant Resettlement Schedule Act
- Bill Number
- H.R. 8329
- Origin Chamber
- House
- Congress
- 119th Congress, Session 2
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2026-04-16: Referred to the House Committee on Ways and Means.
- Last Updated
- 2026-04-23T18:34:34Z
AI-Generated Summary
Form 990 Immigrant Resettlement Schedule Act (H.R. 8329)
Purpose
This bill requires certain tax-exempt organizations (nonprofits exempt from federal income tax, like charities) to report aggregate information on their activities helping non-U.S. citizens resettle or relocate lawfully into the United States. It aims to increase transparency about these activities on the organizations' annual tax forms (Form 990).
Key Provisions
- New Reporting on Form 990: Adds Section 6033(b)(16) to the Internal Revenue Code, requiring nonprofits to report:
- Total number of non-U.S. citizens assisted with lawful resettlement or relocation into the U.S. during the tax year.
- Total number of those individuals helped with enrolling in or participating in federal benefit programs (defined as programs under U.S. privacy law, like Social Security or welfare), plus any cash or in-kind (non-cash) aid they received from those programs.
- Whether the organization's help was direct (hands-on) or indirect (through others).
- Privacy Protection: Reports must be aggregate (totals only); no identifying details about specific individuals.
- Effective Date: Applies to tax years starting after December 31, 2026.
- Government Reporting: By December 31, 2028, and annually after, the Treasury Secretary must send Congress a statistical summary of the data collected.
Significant Changes to Existing Law
- Amends Section 6033(b) of the Internal Revenue Code, which lists required Form 990 disclosures, by inserting a new paragraph (16) specifically for immigrant resettlement activities.
- Shifts current law by mandating disclosure of nonprofit involvement in noncitizen aid, which was previously optional or unreported.
Potential Impacts
- Tax-Exempt Organizations: Increased paperwork and compliance costs for those aiding non-U.S. citizens (e.g., refugee resettlement groups).
- Government Agencies: IRS gains more data on nonprofit activities; Treasury must compile and share annual reports with Congress, potentially informing policy on immigration and federal benefits.
- Citizens and Public: Greater visibility into how tax-deductible donations fund immigrant aid, possibly affecting public trust or donor choices.
- No direct effects on international relations noted.
Main Stakeholders
- Tax-exempt nonprofits (especially those involved in immigration aid, like resettlement agencies).
- Non-U.S. citizens resettled or relocated (indirectly, via aggregate data).
- IRS and Treasury Department (handle reporting and analysis).
- Congress (receives annual summaries).
- Donors and taxpayers (gain transparency on fund use).
Notable Legal, Constitutional, or Political Implications
- Transparency and Accountability: Enhances oversight of nonprofits without violating individual privacy (aggregate data complies with privacy laws).
- No Constitutional Issues Highlighted: Reporting is limited to organizational activities, avoiding personal identifiers.
- Political Context: Could spark debates on immigration, nonprofit roles, and federal benefits, but focuses solely on factual reporting.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Rep. Fischbach, Michelle [R-MN-7]
Cosponsors (1)
Recent Actions
- 2026-04-16: Referred to the House Committee on Ways and Means.
- 2026-04-16: Introduced in House
- 2026-04-16: Introduced in House
Bill Versions
- Form 990 Immigrant Resettlement Schedule Act — issued 2026-04-16 — PDF (4 pages)