United States HR 8920: To amend the Internal Revenue Code of 1986 to direct the Secretary of the Treasury to share Individual Taxpayer Identification Number information with the Department of Homeland Security for the purpose of enforcing immigration laws.

Bill Text

I 
119THCONGRESS 
2
DSESSION 
H. R. 8920 
To  amend  the  Internal  Revenue  Code  of  1986  to  direct  the  Secretary  of  
the  Treasury  to  share  Individual  Taxpayer  Identification  Number  infor-
mation   with   the   Department   of   Homeland   Security   for   the   purpose   
of enforcing immigration laws. 
IN  THE  HOUSE  OF  REPRESENTATIVES  
MAY20, 2026 
Mr.   B
IGGSof   Arizona   (for   himself,   Mr.   MOOREof   Alabama,   and   Mr.   
D
ONALDS)  introduced  the  following  bill;  which  was  referred  to  the  Com-
mittee on Ways and Means 
A  BILL  
To  amend  the  Internal  Revenue  Code  of  1986  to  direct  
the  Secretary  of  the  Treasury  to  share  Individual  Tax-
payer  Identification  Number  information  with  the  De-
partment  of  Homeland  Security  for  the  purpose  of  en-
forcing immigration laws. 
Be  it  enacted  by  the  Senate  and  House  of  Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This  Act  may  be  cited  as  the  ‘‘Restoring  the  Amer-4
ican Homebuyers Dream Act’’. 5
SEC. 2. FINDINGS. 6
Congress finds the following: 7
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(1)   Unchecked   illegal   immigration   under   the   1
Biden  Administration  created  a  crisis  in  the  housing  2
market for American families. 3
(2)  There  is  a  direct  correlation  between  in-4
creased  housing  costs  and  an  influx  of  illegal  aliens.  5
(3)  Areas  with  the  highest  rates  of  illegal  immi-6
gration  have  seen  double  digit  increases  in  housing  7
costs. 8
(4)  Illegal  aliens  have  used  Individual  Taxpayer  9
Identification  Numbers  to  secure  housing  loans,  put-10
ting  them  in  direct  competition  with  American  fami-11
lies for housing. 12
SEC.  3.  DISCLOSURE  OF  ITIN  INFORMATION  TO  DEPART-13
MENT OF HOMELAND SECURITY. 14
(a) I
NGENERAL.—Section 6103 of the Internal Rev-15
enue  Code  of  1986  is  amended  by  adding  at  the  end  of  16
subsection (l) the following new paragraph: 17
‘‘(23)  D
ISCLOSURE   OF   INDIVIDUAL   TAXPAYER 18
IDENTIFICATION  NUMBER  INFORMATION  FOR  IMMI-19
GRANT  ENFORCEMENT.— 20
‘‘(A)  I
N   GENERAL.—The  Secretary  shall,  21
upon  written  request  by  the  Secretary  of  Home-22
land   Security   for   the   purpose   of   enforcing   23
United  States  immigration  laws,  disclose  the  24
following  information  with  respect  to  any  indi-25
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vidual  issued  an  individual  taxpayer  identifica-1
tion number (ITIN) under section 6109: 2
‘‘(i)  The  name,  address,  and  ITIN  of  3
the individual. 4
‘‘(ii)   The   filing   status   of   the   indi-5
vidual. 6
‘‘(iii)  The  name  and  ITIN  of  any  de-7
pendent  claimed  if  the  dependent  is  over  8
18 years of age, if applicable. 9
‘‘(iv)   The   name   and   ITIN   of   a   10
claimed spouse, if applicable. 11
‘‘(v)  Such  other  identifying  informa-12
tion  as  the  Secretary  determines  is  reason-13
ably  necessary  to  verify  identity  or  immi-14
gration status. 15
‘‘(B)  Any  information  disclosed  under  this  16
paragraph  shall  be  used  solely  for  the  purposes  17
of,  and  to  the  extent  necessary  in,  enforcement  18
of  applicable  immigration  laws,  as  determined  19
by  the  Secretary  of  Homeland  Security,  and  20
shall  be  protected  by  all  safeguards  and  pen-21
alties  that  apply  to  taxpayer  information  under  22
this section.’’. 23
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(b)  EFFECTIVEDATE.—The  amendment  made  by  1
this section shall apply to disclosures after the date of the 2
enactment of this Act. 3
Æ 
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