[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 3791 Placed on Calendar Senate (PCS)]

                                                       Calendar No. 565
111th CONGRESS
  2d Session
                                S. 3791

 To require Members of Congress to disclose delinquent tax liability, 
   require an ethics inquiry, and garnish the wages of a Member with 
                         Federal tax liability.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           September 15, 2010

     Mr. Coburn (for himself, Mr. Burr, Mr. Ensign, and Mr. Thune) 
      introduced the following bill; which was read the first time

                           September 16, 2010

            Read the second time and placed on the calendar

_______________________________________________________________________

                                 A BILL


 
 To require Members of Congress to disclose delinquent tax liability, 
   require an ethics inquiry, and garnish the wages of a Member with 
                         Federal tax liability.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. AMENDMENT TO THE ETHICS IN GOVERNMENT ACT OF 1978.

    (a) In General.--Section 102(a) of the Ethics in Government Act of 
1978 (5 U.S.C. App) is amended by inserting at the end the following:
            ``(9)(A) For individuals described in section 101(f)(9), 
        the amount of any delinquent tax liability owed to the United 
        States or any State or local government entity.
            ``(B) In this paragraph, the term `delinquent tax 
        liability' means any tax liability that has been finally 
        determined. The liability is finally determined if it has been 
        assessed. A liability is not finally determined if there is a 
        pending administrative or judicial challenge. In the case of a 
        judicial challenge to the liability, the liability is not 
        finally determined until all judicial appeal rights have been 
        exhausted.''.
    (b) Inclusion in Report.--Section 102(b)(1)(A) of the Ethics in 
Government Act of 1978 (5 U.S.C. App) is amended by striking 
``paragraph (1)'' and inserting ``paragraphs (1) and (9)''.

SEC. 2. ETHICS INQUIRY.

    If a Member of Congress reports a delinquent tax liability on their 
annual disclosure form required under section 102(9) of the Ethics in 
Government Act of 1978, the appropriate congressional ethics committee 
shall immediately open an inquiry into the tax delinquency of that 
Member for purposes of--
            (1) determining the total delinquent tax liability of the 
        Member;
            (2) determining the reason the Member has incurred a 
        delinquent tax liability;
            (3) determining whether the Member has a plan to eliminate 
        such delinquent tax liability; and
            (4) determining whether such delinquent tax liability has 
        reflected poorly on Congress.

SEC. 3. FEDERAL TAX LIABILITY.

    A Member of Congress who discloses a delinquent tax liability under 
section 102(9) of the Ethics in Government Act of 1978 shall, not later 
than 30 calendar days after filing the form, arrange with the Secretary 
of the Senate or the Clerk of the House of Representatives, as 
appropriate, and the Internal Revenue Service to have their salary 
reduced by an amount appropriate to pay the taxes owed to the United 
States within a reasonable time period.
                                                       Calendar No. 565

111th CONGRESS

  2d Session

                                S. 3791

_______________________________________________________________________

                                 A BILL

 To require Members of Congress to disclose delinquent tax liability, 
   require an ethics inquiry, and garnish the wages of a Member with 
                         Federal tax liability.

_______________________________________________________________________

                           September 16, 2010

            Read the second time and placed on the calendar