[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 478 Introduced in Senate (IS)]

112th CONGRESS
  1st Session
                                 S. 478

   To amend the Internal Revenue Code of 1986 to apply a 100-percent 
 continuous levy to Medicare providers and certain Federal contractors 
                       with delinquent tax debt.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 3, 2011

   Mr. Pryor introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to apply a 100-percent 
 continuous levy to Medicare providers and certain Federal contractors 
                       with delinquent tax debt.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Federal Contractors Accountability 
Act''.

SEC. 2. 100 PERCENT CONTINUOUS LEVY ON PAYMENTS TO MEDICARE PROVIDERS 
              AND SUPPLIERS.

    (a) In General.--Paragraph (3) of section 6331(h) of the Internal 
Revenue Code of 1986 is amended by striking the period at the end and 
inserting ``, or to a Medicare provider or supplier under title XVIII 
of the Social Security Act.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to levies issued after the date of the enactment of this Act.

SEC. 3. 100 PERCENT CONTINUOUS LEVY ON PAYMENTS RELATING TO REAL 
              PROPERTY.

    (a) In General.--Paragraph (3) of section 6331(h) of the Internal 
Revenue Code of 1986, as amended by section 2, is amended by striking 
``goods or services'' and inserting ``real property, goods, or 
services''.
    (b) Effective Date.--The amendment made by this section shall apply 
to levies issued after the date of the enactment of this Act.
                                 <all>