H.R. 8920

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8920 Introduced in House (IH)]

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119th CONGRESS
2d Session
H. R. 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.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

May 20, 2026

Mr. Biggs of Arizona (for himself, Mr. Moore of Alabama, and Mr. 
Donalds) 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 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.

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 ``Restoring the American Homebuyers 
Dream Act''.

SEC. 2. FINDINGS.

Congress finds the following:
(1) Unchecked illegal immigration under the Biden 
Administration created a crisis in the housing market for 
American families.
(2) There is a direct correlation between increased housing 
costs and an influx of illegal aliens.
(3) Areas with the highest rates of illegal immigration 
have seen double digit increases in housing costs.
(4) Illegal aliens have used Individual Taxpayer 
Identification Numbers to secure housing loans, putting them in 
direct competition with American families for housing.

SEC. 3. DISCLOSURE OF ITIN INFORMATION TO DEPARTMENT OF HOMELAND 
SECURITY.

(a) In General.--Section 6103 of the Internal Revenue Code of 1986 
is amended by adding at the end of subsection (l) the following new 
paragraph:
``(23) Disclosure of individual taxpayer identification 
number information for immigrant enforcement.--
``(A) In general.--The Secretary shall, upon 
written request by the Secretary of Homeland Security 
for the purpose of enforcing United States immigration 
laws, disclose the following information with respect 
to any individual issued an individual taxpayer 
identification number (ITIN) under section 6109:
``(i) The name, address, and ITIN of the 
individual.
``(ii) The filing status of the individual.
``(iii) The name and ITIN of any dependent 
claimed if the dependent is over 18 years of 
age, if applicable.
``(iv) The name and ITIN of a claimed 
spouse, if applicable.
``(v) Such other identifying information as 
the Secretary determines is reasonably 
necessary to verify identity or immigration 
status.
``(B) Any information disclosed under this 
paragraph shall be used solely for the purposes of, and 
to the extent necessary in, enforcement of applicable 
immigration laws, as determined by the Secretary of 
Homeland Security, and shall be protected by all 
safeguards and penalties that apply to taxpayer 
information under this section.''.
(b) Effective Date.--The amendment made by this section shall apply 
to disclosures after the date of the enactment of this Act.
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