[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 1045 Reported in Senate (RS)]

                                                       Calendar No. 596
113th CONGRESS
  2d Session
                                S. 1045

                          [Report No. 113-272]

 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

                              May 23, 2013

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

                           November 13, 2014

               Reported by Mr. Carper, with an amendment
 [Strike out all after the enacting clause and insert the part printed 
                               in italic]

_______________________________________________________________________

                                 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,

<DELETED>SECTION 1. INELIGIBILITY OF PERSONS HAVING SERIOUSLY 
              DELINQUENT TAX DEBTS FOR FEDERAL EMPLOYMENT.</DELETED>

<DELETED>    (a) In General.--Chapter 73 of title 5, United States 
Code, is amended by adding at the end the following:</DELETED>

 <DELETED>``SUBCHAPTER VIII--INELIGIBILITY OF PERSONS HAVING SERIOUSLY 
         DELINQUENT TAX DEBTS FOR FEDERAL EMPLOYMENT</DELETED>

<DELETED>``Sec. 7381. Ineligibility of persons having seriously 
              delinquent tax debts for Federal employment</DELETED>
<DELETED>    ``(a) Definitions.--For purposes of this section--
</DELETED>
        <DELETED>    ``(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--</DELETED>
                <DELETED>    ``(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</DELETED>
                <DELETED>    ``(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</DELETED>
        <DELETED>    ``(2) the term `Federal employee' means--
        </DELETED>
                <DELETED>    ``(A) an employee, as defined by section 
                2105; and</DELETED>
                <DELETED>    ``(B) an employee of the United States 
                Postal Service or of the Postal Regulatory 
                Commission.</DELETED>
<DELETED>    ``(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.</DELETED>
<DELETED>    ``(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, which shall include regulations authorizing each agency to 
establish an appeal process for affected individuals.''.</DELETED>
<DELETED>    (b) Clerical Amendment.--The analysis for chapter 73 of 
title 5, United States Code, is amended by adding at the end the 
following:</DELETED>

 <DELETED>``subchapter viii--ineligibility of persons having seriously 
              delinquent tax debts for federal employment

<DELETED>``7381. Ineligibility of persons having seriously delinquent 
                            tax debts for Federal employment.''.

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.--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.''.
                                                       Calendar No. 596

113th CONGRESS

  2d Session

                                S. 1045

                          [Report No. 113-272]

_______________________________________________________________________

                                 A BILL

 To amend title 5, United States Code, to provide that persons having 
    seriously delinquent tax debts shall be ineligible for Federal 
                              employment.

_______________________________________________________________________

                           November 13, 2014

                       Reported with an amendment