The Senate resolution condemns the federal government's recent actions that compromise the privacy of taxpayer information by allowing the Internal Revenue Service (IRS) to share sensitive data with the United States Immigration and Customs Enforcement (ICE) for immigration enforcement purposes. This policy, formalized through a Memorandum of Understanding (MOU) executed on April 7, 2025, raises significant concerns regarding the violation of federal privacy laws and the potential erosion of trust in the voluntary tax system. The resolution highlights that the IRS's agreement to provide ICE with taxpayer information, particularly about undocumented immigrants, could deter individuals from filing taxes and lead to administrative errors, including wrongful deportations.

In response to these actions, the resolution demands an immediate reversal of the policy and calls for the federal government to reaffirm its commitment to protecting taxpayer privacy and maintaining the integrity of the tax system. It emphasizes the importance of keeping the IRS out of immigration enforcement and expresses concern over the implications for the immigrant community, which contributes significantly to state and local taxes. The resolution will be transmitted to key federal officials, including the President, Vice President, and members of Congress, to advocate for the protection of taxpayer information and the reversal of the MOU.