Disclosure of ITIN information to Department of Homeland Security

(a) In general Section 6103 of the Internal Revenue Code of 1986 is amended by adding at the end of subsection (l) the following new paragraph: (23) Disclosure of individual taxpayer identification number information for immigrant enforcement (A) In general The Secretary shall, upon written request by the Secretary of Homeland Security for the purpose of enforcing United States immigration laws, disclose the following information with respect to any individual issued an individual taxpayer identification number (ITIN) under section 6109: (i) The name, address, and ITIN of the individual. (ii) The filing status of the individual. (iii) The name and ITIN of any dependent claimed if the dependent is over 18 years of age, if applicable. (iv) The name and ITIN of a claimed spouse, if applicable. (v) Such other identifying information as the Secretary determines is reasonably necessary to verify identity or immigration status. (B) Any information disclosed under this paragraph shall be used solely for the purposes of, and to the extent necessary in, enforcement of applicable immigration laws, as determined by the Secretary of Homeland Security, and shall be protected by all safeguards and penalties that apply to taxpayer information under this section.. (b) Effective date The amendment made by this section shall apply to disclosures after the date of the enactment of this Act.