Restoring the American Homebuyers Dream Act

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

<DOC>

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.
                                 <all>