The Senate resolution condemns the federal government's decision to share private taxpayer information with the United States Immigration and Customs Enforcement (ICE) for immigration enforcement purposes. It highlights the importance of taxpayer privacy, emphasizing that the integrity of the voluntary tax system relies on citizens feeling secure in the confidentiality of their personal and financial information. The resolution points out that the IRS's actions, facilitated by a Memorandum of Understanding (MOU) executed on April 7, 2025, violate federal privacy laws and undermine the trust necessary for effective tax compliance. The resolution also notes the significant contributions of the immigrant community to state and local taxes, warning that such data-sharing could deter voluntary tax payments and lead to administrative errors, including wrongful deportations.

In response to these concerns, the resolution demands an immediate reversal of the policy allowing the IRS to share taxpayer information with ICE and calls for the federal government to reaffirm its commitment to protecting taxpayer privacy. It also urges the government to maintain the IRS's separation from immigration enforcement activities. The resolution will be transmitted to key federal officials, including the President, Vice President, and members of Congress, to ensure that these concerns are addressed at the highest levels of government.