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, particularly following a Memorandum of Understanding (MOU) executed on April 7, 2025, violate federal privacy laws and undermine taxpayer trust. It also notes the significant contributions of the immigrant community to state and local taxes, warning that such data-sharing could deter voluntary tax compliance 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 a reaffirmation of the federal government's commitment to protecting taxpayer privacy. It urges the federal government to maintain the integrity of the tax system and to keep the IRS out of immigration enforcement. 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 national level.