[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 1045 Reported in Senate (RS)]
Calendar No. 596
113th CONGRESS
2d Session
S. 1045
[Report No. 113-272]
To amend title 5, United States Code, to provide that persons having
seriously delinquent tax debts shall be ineligible for Federal
employment.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
May 23, 2013
Mr. Coburn (for himself and Mr. Pryor) introduced the following bill;
which was read twice and referred to the Committee on Homeland Security
and Governmental Affairs
November 13, 2014
Reported by Mr. Carper, with an amendment
[Strike out all after the enacting clause and insert the part printed
in italic]
_______________________________________________________________________
A BILL
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,
<DELETED>SECTION 1. INELIGIBILITY OF PERSONS HAVING SERIOUSLY
DELINQUENT TAX DEBTS FOR FEDERAL EMPLOYMENT.</DELETED>
<DELETED> (a) In General.--Chapter 73 of title 5, United States
Code, is amended by adding at the end the following:</DELETED>
<DELETED>``SUBCHAPTER VIII--INELIGIBILITY OF PERSONS HAVING SERIOUSLY
DELINQUENT TAX DEBTS FOR FEDERAL EMPLOYMENT</DELETED>
<DELETED>``Sec. 7381. Ineligibility of persons having seriously
delinquent tax debts for Federal employment</DELETED>
<DELETED> ``(a) Definitions.--For purposes of this section--
</DELETED>
<DELETED> ``(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--</DELETED>
<DELETED> ``(A) a debt that is being paid in a
timely manner pursuant to an agreement under section
6159 or section 7122 of such Code; and</DELETED>
<DELETED> ``(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;
and</DELETED>
<DELETED> ``(2) the term `Federal employee' means--
</DELETED>
<DELETED> ``(A) an employee, as defined by section
2105; and</DELETED>
<DELETED> ``(B) an employee of the United States
Postal Service or of the Postal Regulatory
Commission.</DELETED>
<DELETED> ``(b) Ineligibility for Federal Employment.--An individual
who has a seriously delinquent tax debt shall be ineligible to be
appointed, or to continue serving, as a Federal employee.</DELETED>
<DELETED> ``(c) Regulations.--The Office of Personnel Management
shall, for purposes of carrying out this section with respect to the
executive branch, prescribe any regulations which the Office considers
necessary, which shall include regulations authorizing each agency to
establish an appeal process for affected individuals.''.</DELETED>
<DELETED> (b) Clerical Amendment.--The analysis for chapter 73 of
title 5, United States Code, is amended by adding at the end the
following:</DELETED>
<DELETED>``subchapter viii--ineligibility of persons having seriously
delinquent tax debts for federal employment
<DELETED>``7381. Ineligibility of persons having seriously delinquent
tax debts for Federal employment.''.
SECTION 1. 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. Ineligibility of persons having seriously delinquent tax
debts for Federal employment
``(a) Definitions.--In this section--
``(1) 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;
``(2) the term `Code' means the Internal Revenue Code of
1986;
``(3) the term `Federal employee' means an employee in or
under an agency, including an individual described in section
2104(b) or 2105(e);
``(4) the term `seriously delinquent tax debt' means an
outstanding debt under the Code for which a notice of Federal
tax lien has been filed in public records pursuant to section
6323 of the 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 the Code;
``(B) a debt with respect to which a collection due
process hearing under section 6330 of the Code, or
relief under subsection (a), (b), or (f) of section
6015 of the Code, is requested or pending;
``(C) a debt with respect to which a levy has been
issued under section 6331 of the 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 that section if employed by an agency);
and
``(D) a debt with respect to which relief under
section 6343(a)(1)(D) of the Code is granted.
``(b) Ineligibility for Federal Employment.--
``(1) In general.--Except as provided in paragraph (2)(C),
an individual who has a seriously delinquent tax debt shall be
ineligible to continue serving as a Federal employee or,
subject to subsection (c), to be appointed as a Federal
employee.
``(2) Federal employees.--
``(A) In general.--A Federal employee who has a
seriously delinquent tax debt shall have 150 days after
the date of written notice by the agency employing the
Federal employee to begin repaying the debt in a timely
manner pursuant to an agreement under section 6159 or
7122 of the Code.
``(B) Failure to begin repaying seriously
delinquent tax debt in a timely manner.--If a Federal
employee who has a seriously delinquent tax debt does
not begin repaying the debt in a timely manner pursuant
to an agreement under section 6159 or 7122 of the Code
during the period specified in subparagraph (A), the
head of the employing agency of the Federal employee
shall--
``(i) notify in writing the Federal
employee that, not later than 60 days after the
date on which the Federal employee receives the
notification, the Federal employee shall--
``(I) repay the total amount of the
seriously delinquent tax debt of the
Federal employee; or
``(II) begin repaying the debt in a
timely manner pursuant to an agreement
under section 6159 or 7122 of the Code;
and
``(ii) except as provided in subparagraphs
(C) and (D), terminate the Federal employee if
the Federal employee does not comply with the
requirements of a notice issued under clause
(i).
``(C) Exemption.--A Federal employee who does not
comply with the requirements of a notice issued under
subparagraph (B)(i) may continue serving as a Federal
employee if the head of the employing agency of the
Federal employee determines that the continued service
of the Federal employee is in the best interests of the
United States.
``(D) Procedure.--Chapter 75, any other applicable
provision of law, and appeal, review or grievance
procedures to which the employee is entitled shall
apply to a termination under subparagraph (B)(ii).
``(c) Applicants.--The head of an agency--
``(1) shall take appropriate measures to ensure that each
individual that submits an application for employment with the
agency certify (as part of the application) under penalty of
perjury as provided in section 1746 of title 28 that the
individual does not have a seriously delinquent tax debt (as of
the date on which the certification is made);
``(2) may not employ any individual who does not make the
certification described in paragraph (1)(C); and
``(3) shall establish an appeal process for individuals
denied employment under paragraph (2).''.
(b) Technical and Conforming 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. Ineligibility of persons having seriously delinquent tax debts
for Federal employment.''.
Calendar No. 596
113th CONGRESS
2d Session
S. 1045
[Report No. 113-272]
_______________________________________________________________________
A BILL
To amend title 5, United States Code, to provide that persons having
seriously delinquent tax debts shall be ineligible for Federal
employment.
_______________________________________________________________________
November 13, 2014
Reported with an amendment