Of inquiry requesting the President of the United States, and directing the Secretaries of the Treasury and Homeland Security, to furnish certain information to the House of Representatives relating to the implementation and enforcement of the "Memorandum of Understanding for the Exchange of Information for Nontax Criminal Enforcement" between the Department of the Treasury and the Department of Homeland Security.

Bill Number

H.Res. 1097

Origin Chamber

House

Congress

119th Congress, Session 2

Policy Area

Immigration

Status

Introduced

Latest Action

2026-03-03: Referred to the House Committee on Ways and Means.

Last Updated

2026-04-07T15:45:54Z

AI-Generated Summary

Purpose

This resolution (H. Res. 1097) serves as a congressional inquiry tool to obtain information from the executive branch about the implementation and enforcement of a specific agreement between the Department of the Treasury and the Department of Homeland Security. The agreement, known as the "Memorandum of Understanding for the Exchange of Information for Nontax Criminal Enforcement," focuses on sharing certain taxpayer data for non-tax criminal investigations, while respecting federal privacy laws.

Key Provisions

• Request and Directive: The President is requested, and the Secretaries of the Treasury and Homeland Security are directed, to provide the House of Representatives with relevant documents within 14 days of the resolution's adoption.
• Scope of Documents: Includes copies (with redactions if needed to comply with federal law) of any documents, records, audio recordings, memos, call logs, correspondence, audit trails, agreements, or communications related to the Memorandum of Understanding (MOU). Specific categories include:
• Requests or disclosures of taxpayer "return information" (defined under Section 6103(b)(2) of the Internal Revenue Code as data from tax returns, like income or deductions) to Homeland Security, particularly from IRS systems of records such as Automated Non-Master File, Information Return Master File, and others listed in Federal Register notices from 2015.
• Policies, procedures, standards, or guidelines for handling this shared information under the MOU.
• Details on implementation, compliance, or violations of these policies, including any breaches of Section 6103 (which protects taxpayer privacy) or internal guidelines, plus actions taken or considered in response to such violations.
• Redactions: Allowed only to the extent required by federal law to protect sensitive information.

Significant Changes to Existing Law

This resolution does not amend or create new laws. Instead, it exercises Congress's constitutional oversight authority to compel information from the executive branch, without altering statutes like Section 6103 of the Internal Revenue Code, which governs taxpayer data privacy and disclosure limits.

Potential Impacts

• On Government Agencies: Requires the Treasury (including the IRS) and Homeland Security to review and disclose internal records, potentially increasing administrative workload and transparency in inter-agency data sharing for criminal enforcement (e.g., immigration or border security cases).
• On Citizens: Could enhance congressional scrutiny of how taxpayer data is shared, potentially safeguarding privacy if violations are uncovered, but might indirectly affect non-tax criminal investigations if shared data practices are adjusted.
• On International Relations: Minimal direct impact, as the focus is domestic inter-agency cooperation; however, it could influence U.S. enforcement collaborations if the MOU relates to cross-border nontax crimes.

Main Stakeholders Affected

• Congress (House of Representatives): Gains access to information for oversight, particularly the Committee on Ways and Means, to which the resolution was referred.
• Executive Branch Officials: The President, Secretary of the Treasury, and Secretary of Homeland Security must respond, affecting agency operations in data management and compliance.
• Taxpayers and IRS Constituents: Individuals or businesses whose return information might be shared under the MOU, with implications for privacy protections.
• Law Enforcement Agencies: Treasury/IRS and Homeland Security, as they handle the data exchange for nontax criminal purposes like fraud or security threats.

Notable Legal, Constitutional, or Political Implications

• Legal: Reinforces limits on disclosing taxpayer data under Section 6103, highlighting potential risks of unauthorized sharing; could lead to investigations if violations are revealed, but redactions ensure compliance with privacy laws.
• Constitutional: Invokes Congress's Article I powers for oversight and information demands on the executive branch, testing separation of powers if the administration resists compliance.
• Political: Represents bipartisan House effort (introduced by Rep. Gomez and cosponsors from both parties) to monitor executive actions on sensitive data sharing, potentially fueling debates on privacy versus security in criminal enforcement.

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

Sponsor

Rep. Gomez, Jimmy [D-CA-34]

Cosponsors (17)

Rep. Sánchez, Linda T. [D-CA-38], Rep. DelBene, Suzan K. [D-WA-1], Rep. Doggett, Lloyd [D-TX-37], Rep. Thompson, Mike [D-CA-4], Rep. Larson, John B. [D-CT-1], Rep. Davis, Danny K. [D-IL-7], Rep. Sewell, Terri A. [D-AL-7], Rep. Chu, Judy [D-CA-28], Rep. Moore, Gwen [D-WI-4], Rep. Boyle, Brendan F. [D-PA-2], Rep. Beyer, Donald S. [D-VA-8], Rep. Evans, Dwight [D-PA-3], Rep. Schneider, Bradley Scott [D-IL-10], Rep. Panetta, Jimmy [D-CA-19], Rep. Horsford, Steven [D-NV-4], Del. Plaskett, Stacey E. [D-VI-At Large], Rep. Suozzi, Thomas R. [D-NY-3]

Recent Actions

• 2026-03-03: Referred to the House Committee on Ways and Means.
• 2026-03-03: Submitted in House
• 2026-03-03: Submitted in House

Bill Versions

• Of inquiry requesting the President of the United States, and directing the Secretaries of the Treasury and Homeland Security, to furnish certain information to the House of Representatives relating to the implementation and enforcement of the "Memorandum of Understanding for the Exchange of Information for Nontax Criminal Enforcement" between the Department of the Treasury and the Department of Homeland Security. — issued 2026-03-03 — PDF (4 pages)