Of inquiry requesting the President of the United States, and directing the Secretaries of the Treasury and Homeland Security, to furnish certain information to the House of Representatives relating to the implementation and enforcement of the "Memorandum of Understanding for the Exchange of Information for Nontax Criminal Enforcement" between the Department of the Treasury and the Department of Homeland Security.
Summary
H. Res. 1097 is a House resolution of inquiry that asks the President and directs the Secretaries of the Treasury and Homeland Security to provide the House with documents and communications related to a memorandum of understanding between Treasury and DHS for the exchange of information for nontax criminal enforcement. The resolution seeks records about how the agreement is being implemented and enforced, including any requests for, disclosures of, or access to taxpayer return information, as well as related policies, procedures, standards, and guidelines.
The resolution is broad in scope and covers documents such as memoranda, call logs, correspondence, audit trails, and internal guidance. It specifically references IRS systems of records and asks for information about any possible violations of Internal Revenue Code section 6103, which governs the confidentiality of tax return information, and any actions taken in response to such violations. As a resolution of inquiry, it is a congressional request for information rather than a direct change to substantive law.
Impact
If adopted, the resolution would not itself amend the Internal Revenue Code or other statutes, but it would compel the executive branch to produce information to the House within 14 days. Its practical effect would be to increase congressional oversight of Treasury and DHS handling of taxpayer data under the information-sharing memorandum, especially where tax information may be used for nontax criminal enforcement. The affected parties are primarily the Department of the Treasury, the IRS, the Department of Homeland Security, and indirectly taxpayers whose return information may be implicated.
Sentiment
The bill’s introduction by a group of Democratic members suggests support for stronger oversight of federal information-sharing practices involving tax data and immigration or law-enforcement enforcement functions. Because there are no recorded committee transcripts or votes in the provided material, there is no direct evidence of debate or bipartisan support in the record here. The overall tone of the resolution is investigative and oversight-oriented rather than policy-making.
Contention
The main point of contention is likely the balance between law-enforcement information sharing and taxpayer privacy/confidentiality. Supporters appear concerned that Treasury or DHS may be using or accessing return information in ways that could violate section 6103 or internal safeguards, while opponents would likely argue that the memorandum supports legitimate nontax criminal enforcement and interagency cooperation. Another likely dispute is whether the requested records are necessary congressional oversight or an overly broad demand for sensitive executive-branch communications and taxpayer-related information.
Directing the Secretary of Homeland Security to transmit to the House of Representatives certain documents relating to Department of Homeland Security policies and activities related to the security of Department information and data and the recruitment and retention of its workforce.
Of inquiry requesting the President of the United States to furnish certain information to the House of Representatives relating to the Department of Government Efficiency's access to and usage of NUMIDENT and other personally identifiable information in the possession of the Social Security Administration.
Of inquiry requesting the President of the United States to furnish certain information to the House of Representatives relating to the Department of Government Efficiency's access to and usage of NUMIDENT and other personally identifiable information in the possession of the Social Security Administration.
Of inquiry requesting the President of the United States to furnish certain information to the House of Representatives relating to the operations of the Social Security Administration after January 20, 2025, including information on the Department of Government Efficiency's access to the Social Security Administration and to information in the possession of such Administration.
Of inquiry requesting the President of the United States to furnish certain information to the House of Representatives relating to the operations of the Social Security Administration after March 12, 2025, including information on the Department of Government Efficiency's access to the Social Security Administration and to information in the possession of such Administration.
Of inquiry requesting the President and directing the Secretaries of the Treasury and Labor to transmit, respectively, certain documents to the House of Representatives relating to the effect on local economies and communities of the Department of Government Efficiency and newly-imposed tariffs.
Of inquiry requesting the President of the United States to furnish certain information to the House of Representatives relating to access to and usage of NUMIDENT, death information, and other personally identifiable information in the possession of the Social Security Administration by an individual acting for or on behalf of the Department of Government Efficiency.
Establishing the Lifeline Scholarship Program and the Lifeline Scholarship Fund; and conferring powers and imposing duties on the State Treasury and Auditor General.