Protecting Taxpayer Resources Act

HR 2421, the Protecting Taxpayer Resources Act, prevents the Department of Homeland Security from assigning certain homeland security duties to Internal Revenue Service (IRS) employees without specific conditions. It requires the Treasury Inspector General for Tax Administration to determine first that IRS staff have been trained for the new duties, and second that assigning these duties won't disrupt core IRS functions like helping taxpayers understand tax rules or enforcing tax laws fairly. The determination must be published in the Federal Register to take effect. This bill directly affects IRS personnel and DHS operations by establishing clear procedural safeguards before transferring responsibilities between the agencies.