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On 27 October 2025, the Department of Homeland Security (DHS) published a final rule, “Collection of Biometric Data From Aliens Upon Entry to and Departure From the United States.” The rule amends DHS regulations to provide that it may “require all aliens to be photographed when entering or exiting the United States, and may require non-exempt aliens to provide other biometrics.”
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.