S.303 - Federal Employee Tax Accountability Act of 2015114th Congress (2015-2016)
|Sponsor:||Sen. Roberts, Pat [R-KS] (Introduced 01/29/2015)|
|Committees:||Senate - Homeland Security and Governmental Affairs|
|Latest Action:||Senate - 01/29/2015 Read twice and referred to the Committee on Homeland Security and Governmental Affairs. (All Actions)|
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Summary: S.303 — 114th Congress (2015-2016)All Information (Except Text)
Introduced in Senate (01/29/2015)
Federal Employee Tax Accountability Act of 2015
Makes any individual who has a seriously delinquent tax debt ineligible to receive a bonus from a federal agency (i.e., an executive agency, the U.S. Postal Service, the Postal Regulatory Commission, or an employing agency in the legislative branch). Defines "seriously delinquent tax debt" as an outstanding tax debt for which a notice of lien has been filed in public records. Exempts a tax debt: (1) that is being paid in a timely manner under an approved installment payment agreement or an offer-in-compromise, (2) for which a collection due process hearing has been requested or pending, (3) for which a levy has been issued or agreed to by an applicant for employment, or (4) that is determined to be an economic hardship to the taxpayer.
Requires each agency to review public records to determine if a notice of tax lien has been filed against an agency employee or applicant for employment. Prohibits an agency head or agency employee from using or disclosing tax delinquency information other than for the administration of this Act.