Section 1 Short title
This Act may be cited as the “Form 990 Immigrant Resettlement Schedule Act”.
Form 990 Immigrant Resettlement Schedule Act
A BILL
To amend the Internal Revenue Code of 1986 to require the reporting of information on activities relating to the resettlement or relocation of noncitizens into the United States by certain tax-exempt organizations, and for other purposes.
Sec. 2 Reporting of information on activities relating to resettlement or relocation of noncitizens into the United States by certain tax-exempt organizations
by striking “and” at the end of paragraph (15)(B), by redesignating paragraph (16) as paragraph (17), and by inserting after paragraph (15) the following new paragraph:
“(16) such information ordinarily collected by the organization as the Secretary may require with respect to—
“(A) the aggregate number of individuals who—
“(i) are not citizens of the United States, and
“(ii) are assisted by the organization during the taxable year in any activities relating to the lawful resettlement or relocation of such individuals into the United States,
“(B) the aggregate number of individuals described in subparagraph (A) who are assisted by the organization during the taxable year in any activities relating to the enrollment or participation of such individuals in any Federal benefit program (as defined in section 552a(a)(12) of title 5, United States Code), as well as any cash or in-kind assistance received thereunder by such individuals, and
“(C) the direct or indirect nature of the organization’s assistance or involvement in the activities described in subparagraph (A)(ii) or (B), and”
by adding at the end the following: “For purposes of paragraph (16), the organization shall not be required to furnish any information which can be associated with, or otherwise identify, directly or indirectly, a particular individual described in subparagraph (A) thereof.”.
Effective date— The amendments made by subsection (a) shall apply with respect to taxable years beginning after December 31, 2026.
Reporting requirement— Not later than December 31, 2028, and annually thereafter, the Secretary of the Treasury shall transmit to Congress an aggregate statistical report on any information described in section 6033(b)(16) of the Internal Revenue Code of 1986 (as added by subsection (a)) which was furnished to the Secretary thereunder during the preceding calendar year.