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:

VIII

Ineligibility 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.