II 112th CONGRESS 2d Session S. 2195 IN THE SENATE OF THE UNITED STATES March 15, 2012 Mr. Brown of Massachusetts introduced the following bill; which was read twice and referred to the Committee on Homeland Security and Governmental Affairs A BILL To require Members and employees of Congress and other Federal employees who file under the Ethics in Government Act of 1978 to disclose delinquent tax liability.

1.

Short title

This Act may be cited as the Congressional and Federal Employee Tax Accountability Act of 2012.

2.

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 adding at the end the following: (9)(A)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 which has been assessed and with respect to which all judicial and administrative remedies have been exhausted, or have lapsed. (C)Information provided pursuant to this paragraph shall not be subject to public disclosure. . (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).

3.

Ethics inquiry

If an individual reports a delinquent tax liability on the individual’s annual disclosure form required under section 102(a)(9) of the Ethics in Government Act of 1978 (as added by section 2), the appropriate supervising ethics office shall immediately open an inquiry into the tax delinquency of that individual for purposes of— (1)determining the total delinquent tax liability of the individual; (2)determining the reason the individual has incurred a delinquent tax liability; (3)determining whether the individual has a plan to eliminate such delinquent tax liability; and (4)determining whether such delinquent tax liability has reflected poorly on Congress or the employing agency.

4.

Federal tax liability

An individual who discloses a delinquent tax liability under section 102(a)(9) of the Ethics in Government Act of 1978 (as added by section 2) shall, not later than 12 months after filing the form, arrange with the relevant payroll office and the Internal Revenue Service to have the individual’s salary reduced by an amount appropriate to pay the taxes owed to the United States within a reasonable time period.