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SR 130

Memorials, Recognition - Harriet Thompson -

114th Regular Session (2025-2026) Introduced by Page Walley

SR 130 condemns the IRS-ICE data-sharing MOU, demands reversal and stronger taxpayer privacy protections, and keeps the IRS out of immigration enforcement.

Signed by Senate Speaker
#memorials #recognition
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Bill Summary · SR 130

Summary — SR 130: Resolution Condemning IRS–ICE Taxpayer Data Sharing

Status: Introduced (Senate), referred to Senate Budget & Appropriations Committee
Introduced: February 20, 2025
Classification: Senate resolution (memorializing / non‑binding)
Primary subject: Immigration; taxpayer privacy / federal policy

Main purpose

SR 130 is a non‑binding Senate resolution that condemns a federal Memorandum of Understanding (MOU) under which the Internal Revenue Service (IRS) would share taxpayer information with U.S. Immigration and Customs Enforcement (ICE) for immigration‑enforcement purposes. The resolution demands an immediate reversal of that federal policy and calls on the federal government to recommit to protecting taxpayer privacy and to keep the IRS out of immigration enforcement.

Key provisions / language

  • Condemns the federal government’s action in sharing taxpayer information from the IRS with ICE for immigration enforcement.
  • Demands an immediate reversal of the federal policy embodied in the MOU between the U.S. Department of the Treasury and U.S. Department of Homeland Security (dated April 7, 2025, per the resolution text).
  • Calls on the federal government to: (a) respect taxpayer privacy, (b) uphold the integrity of the voluntary tax system, and (c) keep the IRS separate from immigration enforcement activities.
  • Directs that copies of the resolution be transmitted to the President and Vice President, the Secretaries of Treasury and Homeland Security, Congressional leaders (majority/minority leaders of the U.S. Senate and House), and each member of Congress elected from this State.

Legal and factual background cited

  • Cites the general confidentiality rule governing tax returns and return information in 26 U.S.C. §6103.
  • Notes the MOU (April 7, 2025) whereby the IRS would verify names/addresses (and possibly other information, potentially including dependents) to ICE in cases involving undocumented immigrants with deportation orders or under investigation.
  • References reports that IRS counsel warned the MOU likely violates federal privacy law and that senior IRS leadership was bypassed during its negotiation; mentions recent resignations of IRS acting commissioners tied to similar disputes.
  • Includes a statistic that immigrants in the State paid about $1.3 billion in state and local taxes in 2022 (cited from the Institute on Taxation and Economic Policy).

Who would be affected

  • The resolution principally addresses federal policy but is intended to represent the State’s position on the privacy of its residents’ tax information.
  • Immigrant communities (documented and undocumented) are highlighted as being at risk of deterrence from filing taxes and of potential harms (e.g., erroneous targeting or mistaken deportation) if tax records are used for immigration enforcement.
  • The IRS and DHS/ICE are the federal agencies implicated; members of Congress and federal executives are the intended recipients of the resolution.

Impact and considerations

  • As a resolution (memorial/expressive action), SR 130 does not change federal law or agency practice directly but signals the State Senate’s formal opposition and requests federal reversal.
  • The resolution emphasizes potential chilling effects on voluntary tax compliance and risks of administrative errors with serious immigration consequences.
  • It may be used to support litigation, public advocacy, or further state or federal legislative efforts to limit interagency data sharing.

Sponsors and related measures

  • Listed primary sponsors: Brian Strickland, Jason Esteves, Dave Syverson, LEE, Gerald Boudreaux (document lists multiple sponsors; jurisdictional attribution in source materials is mixed).
  • Related companion measures mentioned: HR 186, SCR 161, SCR 152.

Note: Source documents provided include several unrelated “SR 130” texts from different jurisdictions (memorials, confirmations, and other resolutions). This summary focuses only on the SR 130 titled to condemn IRS–ICE taxpayer data sharing.

Compiled from official sources — confirm details with the bill’s official record.

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