Restoring the American Homebuyers Dream Act

Bill Number

H.R. 8920

Origin Chamber

House

Congress

119th Congress, Session 2

Policy Area

Taxation

Status

Introduced

Latest Action

2026-05-20: Referred to the House Committee on Ways and Means.

Last Updated

2026-06-05T15:42:19Z

AI-Generated Summary

Purpose This legislation amends the Internal Revenue Code to authorize the sharing of Individual Taxpayer Identification Number (ITIN) data between the Department of the Treasury and the Department of Homeland Security. The stated goal is to support enforcement of U.S. immigration laws, with congressional findings linking the use of ITINs by noncitizens to increased competition in the housing market.

Key Provisions

• Adds a new paragraph to Section 6103(l) of the Internal Revenue Code requiring the Secretary of the Treasury to disclose specific ITIN-related information upon written request from the Secretary of Homeland Security.
• Disclosable items include the individual’s name, address, ITIN, filing status, and certain dependent or spouse details (if over 18), plus other identifying information deemed necessary.
• Limits use of the shared data exclusively to immigration enforcement and requires the same confidentiality protections that apply to other taxpayer information.
• Applies to disclosures made after the date the bill becomes law.

Significant Changes to Existing Law

• Creates a new exception to the general rule of taxpayer information confidentiality under IRC Section 6103.
• Establishes a direct information-sharing channel between the IRS and DHS that did not previously exist for ITIN data in this context.

Potential Impacts

• Government agencies: Requires the IRS to process and transmit ITIN data to DHS; increases DHS’s access to tax-related records for immigration purposes.
• Citizens and residents: May affect individuals who obtained ITINs, particularly those using them for housing-related transactions, by increasing the likelihood of immigration status checks.
• Housing market: Intended to reduce competition for home purchases and loans from ITIN holders, though no direct changes to lending rules are included.

Main Stakeholders Affected

• The Department of Homeland Security and its immigration enforcement components.
• The Department of the Treasury and Internal Revenue Service.
• Individuals issued ITINs and their households.
• Participants in the U.S. housing market, including lenders and homebuyers.

Notable Legal, Constitutional, or Political Implications

• Raises questions about the balance between taxpayer privacy protections and federal immigration enforcement needs.
• Operates within existing statutory authority for limited tax information disclosures but expands that authority specifically for immigration purposes.
• The bill’s findings explicitly connect immigration policy to domestic housing costs, framing the data-sharing mechanism as a response to those concerns.

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

Sponsor

Rep. Biggs, Andy [R-AZ-5]

Cosponsors (2)

Rep. Moore, Barry [R-AL-1], Rep. Donalds, Byron [R-FL-19]

Recent Actions

• 2026-05-20: Referred to the House Committee on Ways and Means.
• 2026-05-20: Introduced in House
• 2026-05-20: Introduced in House

Bill Versions

• Restoring the American Homebuyers Dream Act — issued 2026-05-20 — PDF (4 pages)