[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 828 Referred in Senate (RFS)]
112th CONGRESS
2d Session
H. R. 828
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
August 1, 2012
Received; read twice and referred to the Committee on Homeland Security
and Governmental Affairs
_______________________________________________________________________
AN ACT
To amend title 5, United States Code, to provide that persons having
seriously delinquent tax debts shall be ineligible for Federal
employment.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Federal Employee Tax Accountability
Act of 2012''.
SEC. 2. INELIGIBILITY OF PERSONS HAVING SERIOUSLY DELINQUENT TAX DEBTS
FOR FEDERAL EMPLOYMENT.
(a) In General.--Chapter 73 of title 5, United States Code, is
amended by adding at the end the following:
``SUBCHAPTER VIII--INELIGIBILITY OF PERSONS HAVING SERIOUSLY DELINQUENT
TAX DEBTS FOR FEDERAL EMPLOYMENT
``Sec. 7381. Definitions
``For purposes of this subchapter--
``(1) the term `seriously delinquent tax debt' means an
outstanding debt under the Internal Revenue Code of 1986 for
which a notice of lien has been filed in public records
pursuant to section 6323 of such Code, except that such term
does not include--
``(A) a debt that is being paid in a timely manner
pursuant to an agreement under section 6159 or section
7122 of such Code;
``(B) a debt with respect to which a collection due
process hearing under section 6330 of such Code, or
relief under subsection (a), (b), or (f) of section
6015 of such Code, is requested or pending;
``(C) a debt with respect to which a levy has been
issued under section 6331 of such Code (or, in the case
of an applicant for employment, a debt with respect to
which the applicant agrees to be subject to a levy
issued under such section); and
``(D) a debt with respect to which relief under
section 6343(a)(1)(D) of such Code is granted;
``(2) the term `employee' means an employee in or under an
agency, including an individual described in sections 2104(b)
and 2105(e); and
``(3) the term `agency' means--
``(A) an Executive agency;
``(B) the United States Postal Service;
``(C) the Postal Regulatory Commission; and
``(D) an employing authority in the legislative
branch.
``Sec. 7382. Ineligibility for employment
``(a) In General.--Subject to subsection (c), any person who has a
seriously delinquent tax debt shall be ineligible to be appointed or to
continue serving as an employee.
``(b) Disclosure Requirement.--The head of each agency shall take
appropriate measures to ensure that each person applying for employment
with such agency shall be required to submit (as part of the
application for employment) certification that such person does not
have any seriously delinquent tax debt.
``(c) Regulations.--The Office of Personnel Management, in
consultation with the Internal Revenue Service, shall, for purposes of
carrying out this section with respect to the executive branch,
promulgate any regulations which the Office considers necessary, except
that such regulations shall provide for the following:
``(1) All due process rights, afforded by chapter 75 and
any other provision of law, shall apply with respect to a
determination under this section that an applicant is
ineligible to be appointed or that an employee is ineligible to
continue serving.
``(2) Before any such determination is given effect with
respect to an individual, the individual shall be afforded 180
days to demonstrate that such individual's debt is one
described in subparagraph (A), (B), (C), or (D) of section
7381(a)(1).
``(3) An employee may continue to serve, in a situation
involving financial hardship, if the continued service of such
employee is in the best interests of the United States, as
determined on a case-by-case basis.
``(d) Reports to Congress.--The Director of the Office of Personnel
Management shall report annually to Congress on the number of
exemptions made pursuant to subsection (c)(3).
``Sec. 7383. Review of public records
``(a) In General.--Each agency shall provide for such reviews of
public records as the head of such agency considers appropriate to
determine if a notice of lien (as described in section 7381(1)) has
been filed with respect to an employee of or an applicant for
employment with such agency.
``(b) Additional Requests.--If a notice of lien is discovered under
subsection (a) with respect to an employee or applicant for employment,
the agency may--
``(1) request that the employee or applicant execute and
submit a form authorizing the Secretary of the Treasury to
disclose to the head of the agency information limited to
describing whether the employee or applicant has a seriously
delinquent tax debt; and
``(2) contact the Secretary of the Treasury to request tax
information limited to describing whether the employee or
applicant has a seriously delinquent tax debt.
``(c) Authorization Form.--The Secretary of the Treasury shall make
available to all agencies a standard form for the authorization
described in subsection (b)(1).
``(d) Negative Consideration.--The head of an agency, in
considering an individual's application for employment or in making an
employee appraisal or evaluation, shall give negative consideration to
a refusal or failure to comply with a request under subsection (b)(1).
``Sec. 7384. Confidentiality
``Neither the head nor any other employee of an agency may--
``(1) use any information furnished under the provisions of
this subchapter for any purpose other than the administration
of this subchapter;
``(2) make any publication whereby the information
furnished by or with respect to any particular individual under
this subchapter can be identified; or
``(3) permit anyone who is not an employee of such agency
to examine or otherwise have access to any such information.''.
(b) Clerical Amendment.--The analysis for chapter 73 of title 5,
United States Code, is amended by adding at the end the following:
``SUBCHAPTER VIII--INELIGIBILITY OF PERSONS HAVING SERIOUSLY DELINQUENT
TAX DEBTS FOR FEDERAL EMPLOYMENT
``7381. Definitions.
``7382. Ineligibility for employment.
``7383. Review of public records.
``7384. Confidentiality.''.
SEC. 3. EFFECTIVE DATE.
This Act and the amendments made by this Act shall take effect 9
months after the date of enactment of this Act.
Passed the House of Representatives July 31, 2012.
Attest:
KAREN L. HAAS,
Clerk.