[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 2272 Introduced in Senate (IS)]

113th CONGRESS
  2d Session
                                S. 2272

To prohibit discretionary bonuses for employees of the Internal Revenue 
   Service who have engaged in misconduct or who have delinquent tax 
                               liability.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 30, 2014

 Mr. Burr (for himself and Mr. Manchin) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To prohibit discretionary bonuses for employees of the Internal Revenue 
   Service who have engaged in misconduct or who have delinquent tax 
                               liability.

    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 ``No Bonuses for Tax Cheats Act''.

SEC. 2. RESTRICTION ON DISCRETIONARY BONUSES FOR EMPLOYEES OF THE 
              INTERNAL REVENUE SERVICE.

    (a) In General.--The Secretary of the Treasury (or the Secretary's 
delegate) shall not provide any discretionary performance award to any 
employee of the Internal Revenue Service with respect to whom there is 
substantial evidence of misconduct or seriously delinquent tax debt.
    (b) Coordination With Collective Bargaining Agreements.--For the 
purpose of any collective bargaining agreement with the Internal 
Revenue Service, the Secretary of the Treasury (or the Secretary's 
delegate) shall consider the denial or withholding of a discretionary 
performance award for any employee with respect to whom there is 
substantial evidence of misconduct described in subsection (c)(1) or 
seriously delinquent tax debt as an action necessary to protect the 
integrity of the Internal Revenue Service.
    (c) Terms.--For purposes of this section--
            (1) Misconduct.--The term ``misconduct'' includes--
                    (A) any misuse of, or delinquency with respect to, 
                a travel charge card obtained through the Federal 
                Government;
                    (B) any violation of section 1203(b) of the 
                Internal Revenue Service Restructuring and Reform Act 
                of 1998;
                    (C) any offense consisting of the possession or use 
                of a controlled substance;
                    (D) violent threats;
                    (E) fraudulent behavior, including fraudulently 
                claiming unemployment benefits and fraudulently 
                entering attendance and leave on timesheets; and
                    (F) any other behavior determined by the Secretary 
                (or the Secretary's delegate) under regulations.
            (2) Seriously delinquent tax debt.--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.
            (3) Discretionary performance awards.--The term 
        ``discretionary performance award'' includes--
                    (A) any performance award based on an employee's 
                performance as reflected in the most recent rating of 
                record;
                    (B) any special act and manager award, or any 
                similar award based on individual or group 
                achievements;
                    (C) any suggestion awards based on the adoption of 
                employee suggestions; and
                    (D) any quality step increase or within grade pay 
                increase based on performance ratings.
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