[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 376 Introduced in Senate (IS)]

112th CONGRESS
  1st Session
                                 S. 376

 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

                           February 17, 2011

 Mr. Coburn (for himself and Mrs. McCaskill) introduced the following 
 bill; which was read twice and referred to the Committee on Homeland 
                   Security and Governmental Affairs

_______________________________________________________________________

                                 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:

``SUBCHAPTER VIII--INELIGIBILITY OF PERSONS HAVING SERIOUSLY DELINQUENT 
                    TAX DEBTS FOR FEDERAL EMPLOYMENT

``Sec. 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.''.
    (b) Clerical 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.''.
                                 <all>