[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 3727 Introduced in Senate (IS)]

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117th CONGRESS
  2d Session
                                S. 3727

 To ensure that employees of the Internal Revenue Service are brought 
 back to their offices until the backlog of 2020 tax returns has been 
                              eliminated.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 2, 2022

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

_______________________________________________________________________

                                 A BILL


 
 To ensure that employees of the Internal Revenue Service are brought 
 back to their offices until the backlog of 2020 tax returns has been 
                              eliminated.

    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 ``Require Employees To Uniformly 
Return Now Act'' or the ``RETURN Act''.

SEC. 2. BRINGING IRS EMPLOYEES BACK TO THE OFFICE.

    (a) In General.--Notwithstanding any other law, in the case of an 
applicable employee, such employee shall not be authorized to telework 
during the period--
            (1) beginning on the date that is 5 business days after the 
        date of enactment of this Act, and
            (2) ending on the date on which the Commissioner of 
        Internal Revenue certifies that the processing backlog with 
        respect to income tax returns for taxable year 2020 has been 
        eliminated.
    (b) Definitions.--In this section--
            (1) Applicable employee.--The term ``applicable employee'' 
        means an employee of the Internal Revenue Service who, as of 
        the date of enactment of this Act, is authorized to telework, 
        on a temporary or permanent basis, pursuant to a policy 
        established by the Commissioner of Internal Revenue in response 
        to the coronavirus disease 2019 (COVID-19).
            (2) Telework.--The term ``telework'' has the same meaning 
        given such term under section 6501(3) of title 5, United States 
        Code.
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