[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 3184 Introduced in Senate (IS)]

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116th CONGRESS
  2d Session
                                S. 3184

  To require an annual report of Federal employees and retirees with 
                          delinquent tax debt.


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                   IN THE SENATE OF THE UNITED STATES

                            January 14, 2020

 Mr. Braun (for himself and Ms. Ernst) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
  To require an annual report of Federal employees and retirees with 
                          delinquent tax debt.

    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 Employees and Retirees with 
Delinquent Tax Debt Initiative (FERDI) Act''.

SEC. 2. ANNUAL REPORT ON FEDERAL EMPLOYEES AND RETIREES WITH DELINQUENT 
              TAX DEBT.

    (a) In General.--The Secretary of the Treasury (or the Secretary's 
delegate) shall submit to the relevant committees and make a public on 
the internet an annual report on current and retired Federal civilian 
and military employees who have delinquent tax debt or an unfiled tax 
return for the most recent fiscal year.
    (b) Matters Included.--The report under subsection (a) shall 
include--
            (1) the population of individuals who are 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 listed in 
        paragraph (1) who have delinquent tax debt (excluding those 
        individuals who have an installment agreement) or an unfiled 
        tax return;
            (3) the aggregate balance owed and the delinquency rate for 
        each such category; and
            (4) the information described in paragraphs (2) and (3) 
        broken down by Federal agency.
    (c) Relevant Committees.--For purposes of this section, the term 
``relevant committees'' means the Committee on Finance of the Senate, 
the Committee on Ways and Means of the House of Representatives, the 
Committee on Homeland Security and Governmental Affairs of the Senate, 
and Committee on Oversight and Reform of the House of Representatives.
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