Protecting Taxpayer Resources Act
Summary
What This Bill Does
The Protecting Taxpayer Resources Act creates a safeguard against assigning homeland security functions to IRS personnel. Notwithstanding other law, a DHS function may not be imposed on IRS personnel unless the Treasury Inspector General for Tax Administration determines that the personnel have been trained to administer the function and that imposing it would not impede IRS administration, including quality taxpayer service and fair tax-law enforcement. TIGTA determinations become effective when published in the Federal Register and can be terminated the same way. The bill also conforms the Homeland Security Act to recognize this restriction.
Who Benefits and How
Taxpayers seeking IRS service benefit because DHS assignments cannot proceed if they would impede taxpayer assistance or tax administration. IRS personnel benefit from a training determination before they are assigned homeland security functions. TIGTA oversight staff benefit from explicit authority to evaluate training and IRS mission impact before DHS functions are imposed. Tax administration advocates benefit from a statutory guardrail protecting core IRS service and enforcement duties.
Who Bears the Burden and How
Department of Homeland Security planners cannot impose functions on IRS staff without a favorable TIGTA determination. IRS leadership must coordinate with TIGTA before accepting homeland security work that affects IRS personnel. TIGTA auditors must review training and mission-impact questions and publish or terminate determinations in the Federal Register. Federal Register administrators must publish determinations and terminations for the restriction to take effect.
Key Provisions
- Prohibits DHS functions from being imposed on IRS personnel without a TIGTA determination.
- Requires TIGTA to determine that IRS personnel are trained to administer the homeland security function.
- Requires TIGTA to determine that the function will not impede taxpayer service or fair tax-law enforcement.
- Provides that TIGTA determinations are effective on Federal Register publication and may be terminated the same way.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
Bars Department of Homeland Security functions from being imposed on IRS personnel unless TIGTA determines that IRS staff are trained and that the assignment will not impede taxpayer service or fair tax-law enforcement, with determinations published and terminable in the Federal Register.
Key Policy Areas
Tax Administration, Homeland Security, Oversight
Primary Purpose
Bars Department of Homeland Security functions from being imposed on IRS personnel unless TIGTA determines that IRS staff are trained and that the assignment will not impede taxpayer service or fair tax-law enforcement, with determinations published and terminable in the Federal Register.
Policy Domains
Resolution provisions
Identified Gains
- Taxpayers seeking IRS service
- IRS personnel
- TIGTA oversight staff
- Tax administration advocates
Identified Costs
- Department of Homeland Security planners
- IRS leadership
- TIGTA auditors
- Federal Register administrators
Sponsors
Legislative Progress
In CommitteeMs. DelBene (for herself and Ms. Sewell) introduced the following …
Referred to the House Committee on Ways and Means.
Introduced in House
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Department of Homeland Security planners, TIGTA auditors, TIGTA oversight staff
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology