H.R. 8329

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8329 Introduced in House (IH)]

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119th CONGRESS
2d Session
H. R. 8329

To amend the Internal Revenue Code of 1986 to require the reporting of 
information on activities relating to the resettlement or relocation of 
noncitizens into the United States by certain tax-exempt organizations, 
and for other purposes.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

April 16, 2026

Mrs. Fischbach (for herself and Mr. Finstad) introduced the following 
bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to require the reporting of 
information on activities relating to the resettlement or relocation of 
noncitizens into the United States by certain tax-exempt organizations, 
and for other purposes.

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Form 990 Immigrant Resettlement 
Schedule Act''.

SEC. 2. REPORTING OF INFORMATION ON ACTIVITIES RELATING TO RESETTLEMENT 
OR RELOCATION OF NONCITIZENS INTO THE UNITED STATES BY 
CERTAIN TAX-EXEMPT ORGANIZATIONS.

(a) In General.--Section 6033(b) of the Internal Revenue Code of 
1986 is amended--
(1) by striking ``and'' at the end of paragraph (15)(B), by 
redesignating paragraph (16) as paragraph (17), and by 
inserting after paragraph (15) the following new paragraph:
``(16) such information ordinarily collected by the 
organization as the Secretary may require with respect to--
``(A) the aggregate number of individuals who--
``(i) are not citizens of the United 
States, and
``(ii) are assisted by the organization 
during the taxable year in any activities 
relating to the lawful resettlement or 
relocation of such individuals into the United 
States,
``(B) the aggregate number of individuals described 
in subparagraph (A) who are assisted by the 
organization during the taxable year in any activities 
relating to the enrollment or participation of such 
individuals in any Federal benefit program (as defined 
in section 552a(a)(12) of title 5, United States Code), 
as well as any cash or in-kind assistance received 
thereunder by such individuals, and
``(C) the direct or indirect nature of the 
organization's assistance or involvement in the 
activities described in subparagraph (A)(ii) or (B), 
and'', and
(2) by adding at the end the following: ``For purposes of 
paragraph (16), the organization shall not be required to 
furnish any information which can be associated with, or 
otherwise identify, directly or indirectly, a particular 
individual described in subparagraph (A) thereof.''.
(b) Effective Date.--The amendments made by subsection (a) shall 
apply with respect to taxable years beginning after December 31, 2026.
(c) Reporting Requirement.--Not later than December 31, 2028, and 
annually thereafter, the Secretary of the Treasury shall transmit to 
Congress an aggregate statistical report on any information described 
in section 6033(b)(16) of the Internal Revenue Code of 1986 (as added 
by subsection (a)) which was furnished to the Secretary thereunder 
during the preceding calendar year.
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