“A bill to require an annual report of Federal employees and retirees with delinquent tax debt.”
No CRS summary available for this bill.
This section requires the Secretary of the Treasury to submit an annual report to the Senate Committee on Finance, the House Committee on Ways and Means, the Senate Committee on Homeland Security and Governmental Affairs, and the House Committee on Oversight and Government Reform—and to publish the report on the internet—on current and retired federal civilian and military employees with delinquent tax debt or unfiled tax returns for the most recent fiscal year. The report must include (1) the population of individuals in each category (civilian employees, retired civilian employees, active duty military employees, military reserve or national guard employees, and retired military employees); (2) the number of individuals in each category with delinquent tax debt (excluding those with installment agreements) or an unfiled tax return; (3) the aggregate balance owed and delinquency rate for each category; and (4) the information in (2) and (3) broken down by federal agency.
This section establishes a new subchapter in 5 U.S.C. Chapter 73 making individuals ineligible for federal employment appointment or continued service if they have a seriously delinquent tax debt (i.e., an assessed federal tax liability collectible by levy or court proceeding, excluding debts paid timely under installment or offer-in-compromise agreements, those with pending collection due process hearings or innocent spouse relief, continuous levies, or released levies). Agencies (i.e., executive agencies, U.S. Postal Service, Postal Regulatory Commission, and legislative branch employing authorities) must require employment applicants to certify they have no such debt and may review public lien records and request IRS disclosure (via applicant authorization form) to verify compliance. The Office of Personnel Management (OPM), in consultation with the IRS Commissioner, must promulgate executive branch regulations ensuring due process under chapter 75 (including 180 days for individuals to prove an exception applies) and case-by-case hardship waivers certified by agency heads; OPM must report annually to congressional oversight committees on exemption requests and grants starting one year after enactment. Agencies must maintain confidentiality of disclosed information, and agency heads may take personnel actions (including separation) against employees with final determinations of tax understatement or failure to file.