H.R. 2421 — Protecting Taxpayer Resources Act

This section prohibits the Department of Homeland Security (DHS) from imposing any of its functions on Internal Revenue Service (IRS) personnel unless the Treasury Inspector General for Tax Administration determines that (1) such personnel have been trained to administer the function and (2) imposing the function would not impede IRS administration—including providing quality service to taxpayers (as defined in 26 U.S.C. 7701) and enforcing tax laws with integrity and fairness. Such determinations become effective upon publication in the Federal Register and may be terminated in the same manner. As a conforming amendment, the section inserts a reference to this Act (i.e., the Protecting Taxpayer Resources Act) into the "notwithstanding" clause preceding paragraph (1) of Section 428(b) of the Homeland Security Act of 2002 (6 U.S.C. 236(b)), which vests the DHS Secretary exclusively with authorities to regulate, administer, and enforce consular visa functions under the Immigration and Nationality Act—exercisable through the Secretary of State—and to confer or impose those functions on other federal officers or employees with agency head consent. (Thus, DHS may not assign IRS personnel to visa-related or other homeland security functions absent the required determination.)