Restoring the American Homebuyers Dream Act

119th Congress Introduced by Andy Biggs and 2 co-sponsors

The bill authorizes IRS to share ITIN, names, addresses, filing status, dependents, and spouse data with DHS for immigration enforcement, with safeguards.

Introduced in House

Summary of HR 8920 (Restoring the American Homebuyers Dream Act)

Purpose and intent

The bill seeks to amend the Internal Revenue Code to authorize the Secretary of the Treasury to disclose certain Individual Taxpayer Identification Number (ITIN) information to the Department of Homeland Security (DHS) for the purpose of enforcing United States immigration laws.

The title indicates an emphasis on addressing housing-market impacts allegedly associated with immigration, framing the measure as part of restoring “the American homebuyers dream.”

Key provisions and changes

Adds a new provision to Section 6103 (Tax Information Disclosure) of the Internal Revenue Code.

New subsection (l)(23) authorizes disclosure to DHS upon written request, specifically for immigration-enforcement purposes.

Required ITIN-related disclosures would cover:

The individual’s name, address, and ITIN.
Filing status.
The name and ITIN of any dependent claimed if the dependent is over 18, where applicable.
The name and ITIN of a claimed spouse, if applicable.
Other identifying information deemed reasonably necessary to verify identity or immigration status.

Safeguards and use limitations:

Information disclosed may only be used for purposes of enforcing applicable immigration laws, as determined by DHS.
Protected by all applicable safeguards and penalties that govern taxpayer information under existing law.

Effective date:

The disclosure authorization would apply to disclosures occurring after the enactment of the Act.

Who/what would be affected

Individuals who have ITINs and are taxpayers, including their claimed dependents (over 18) and spouses, would become potential sources of information-sharing with DHS.

DHS would gain access to a defined set of taxpayer-identifying information to support immigration-enforcement activities.

Treasury/IRS would be responsible for disclosing the specified ITIN-related data under the new authority and ensuring compliance with privacy safeguards.

Procedural and timeline aspects

Introduced in the 119th Congress on May 20, 2026, by Mr. Biggs (for himself and co-sponsors Mr. Moore and Mr. Donalds).

The bill was referred to the House Committee on Ways and Means.

The text indicates an immediate effect upon enactment for the disclosure authority; there is no separate phase-in period beyond the general effective date referenced (after enactment).

Potential implications and considerations

Privacy and civil-liberties considerations arise from expanding the sharing of ITIN and related taxpayer data with DHS.

The bill narrows the scope of permissible use to immigration-enforcement purposes, but the practical impact depends on how DHS would implement requests and how “reasonably necessary” information is interpreted.

The policy rationale, as framed in findings, ties housing market conditions to immigration levels; the bill itself focuses on information sharing rather than housing policy tools.

Note: The summary reflects the bill text as introduced and does not account for any amendments that may be considered during committee or floor action.