This bill matters because it aims to keep the Internal Revenue Service (IRS) focused on its primary job: tax administration. In recent years, there have been discussions about the scope of government agencies' roles and whether they are adequately resourced for their core missions. By requiring a review before IRS personnel take on Department of Homeland Security (DHS) functions, the bill seeks to prevent the diversion of IRS resources or the assignment of duties to untrained staff.

If this bill becomes law, it could help ensure that taxpayer services and tax enforcement remain efficient and effective, as IRS personnel would only take on additional roles if it wouldn't hinder their tax responsibilities. If it doesn't pass, IRS personnel could potentially be assigned DHS functions without a formal review of their training or the impact on tax administration, which some might argue could strain resources and degrade taxpayer services.