[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1206 Placed on Calendar Senate (PCS)]

<DOC>





                                                       Calendar No. 434
114th CONGRESS
  2d Session
                                H. R. 1206


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 21, 2016

                     Received; read the first time

                             April 25, 2016

            Read the second time and placed on the calendar

_______________________________________________________________________

                                 AN ACT


 
     To prohibit the hiring of additional Internal Revenue Service 
    employees until the Secretary of the Treasury certifies that no 
employee of the Internal Revenue Service has a seriously 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 ``No Hires for the Delinquent IRS 
Act''.

SEC. 2. PROHIBITION ON IRS HIRING OF NEW EMPLOYEES UNTIL CERTIFICATION 
              THAT NO IRS EMPLOYEE HAS A SERIOUSLY DELINQUENT TAX DEBT.

    (a) In General.--No officer or employee of the United States may 
extend an offer of employment in the Internal Revenue Service to any 
individual until after the Secretary of the Treasury has submitted to 
Congress either the certification described in subsection (b) or the 
report described in subsection (c).
    (b) Certification.--
            (1) In general.--The certification referred to in 
        subsection (a) is a written certification by the Secretary that 
        the Internal Revenue Service does not employ any individual who 
        has a seriously delinquent tax debt.
            (2) Seriously delinquent tax debt.--For purposes of this 
        section, 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;
                    (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;
                    (C) a debt with respect to which a levy has been 
                made under section 6331 of such Code (or a debt with 
                respect to which the individual agrees to be subject to 
                a levy made under such section); and
                    (D) a debt with respect to which relief under 
                section 6343(a)(1)(D) of such Code is granted.
    (c) Report.--The report referred to in subsection (a) is a report 
that--
            (1) states that the certification described in subsection 
        (b) cannot be made;
            (2) provides an explanation of why such certification is 
        not possible;
            (3) outlines the remedial actions that would be required 
        for the Secretary to be in a position to so certify; and
            (4) provides an indication of the time that would be 
        required for those actions to be completed.
    (d) Effective Date.--This section shall apply to offers of 
employment extended after December 31, 2016.

SEC. 3. NO ADDITIONAL FUNDS AUTHORIZED.

    No additional funds are authorized to carry out the requirements of 
this Act. Such requirements shall be carried out using amounts 
otherwise authorized.

            Passed the House of Representatives April 20, 2016.

            Attest:

                                                 KAREN L. HAAS,

                                                                 Clerk.
                                                       Calendar No. 434

114th CONGRESS

  2d Session

                               H. R. 1206

_______________________________________________________________________

                                 AN ACT

     To prohibit the hiring of additional Internal Revenue Service 
    employees until the Secretary of the Treasury certifies that no 
employee of the Internal Revenue Service has a seriously delinquent tax 
                                 debt.

_______________________________________________________________________

                             April 25, 2016

            Read the second time and placed on the calendar