Text: S.1045 — 113th Congress (2013-2014)All Information (Except Text)

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Reported to Senate (11/13/2014)

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,

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:

§ 7381. Ineligibility of persons having seriously delinquent tax debts for Federal employment

“(a) Definitions.—For purposes of this section—

“(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; and

“(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

“(2) the term ‘Federal employee’ means—

“(A) an employee, as defined by section 2105; and

“(B) an employee of the United States Postal Service or of the Postal Regulatory Commission.

“(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.

“(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.”.

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 VIIIINELIGIBILITY OF PERSONS HAVING SERIOUSLY DELINQUENT TAX DEBTS FOR FEDERAL EMPLOYMENT

§ 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