[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1817 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 1817

  To prohibit the provision of performance awards to employees of the 
              Internal Revenue Service who owe back taxes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 15, 2015

   Mr. Sam Johnson of Texas introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To prohibit the provision of performance awards to employees of the 
              Internal Revenue Service who owe back taxes.

    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 Delinquent IRS 
Employees Act of 2015''.

SEC. 2. PROHIBITION ON PERFORMANCE AWARDS TO IRS EMPLOYEES WHO OWE BACK 
              TAXES.

    (a) In General.--The Commissioner of the Internal Revenue Service 
shall not provide any performance award (including, but not limited to, 
bonuses, step increases, and time off) to an employee of the Internal 
Revenue Service who owes an outstanding Federal tax debt.
    (b) Outstanding Federal Tax Debt.--For purposes of this section, 
the term ``outstanding Federal tax debt'' means any outstanding debt 
under the Internal Revenue Code of 1986 which has not been paid after 
an assessment of a tax, penalty, or interest and which is not subject 
to further appeal or a petition for redetermination under such Code. A 
debt shall not fail to be treated as an outstanding Federal tax debt 
merely because it is the subject of an installment agreement under 
section 6159 of such Code or an offer-in-compromise under section 7121 
of such Code.
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