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<dc:title>118 HR 360 IH: Require Employees To Uniformly Return Now Act</dc:title>
<dc:publisher>U.S. House of Representatives</dc:publisher>
<dc:date>2023-01-13</dc:date>
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<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
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<distribution-code display="yes">I</distribution-code><congress display="yes">118th CONGRESS</congress><session display="yes">1st Session</session><legis-num display="yes">H. R. 360</legis-num><current-chamber>IN THE HOUSE OF REPRESENTATIVES</current-chamber><action display="yes"><action-date date="20230113">January 13, 2023</action-date><action-desc><sponsor name-id="M001204">Mr. Meuser</sponsor> introduced the following bill; which was referred to the <committee-name committee-id="HWM00">Committee on Ways and Means</committee-name></action-desc></action><legis-type>A BILL</legis-type><official-title display="yes">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.</official-title></form><legis-body id="HF0EC199D6FFE44DABB589063607BE13F" style="OLC"> 
<section id="H1936F771AE5546C4854BA8EAC5F10D59" section-type="section-one"><enum>1.</enum><header>Short title</header><text display-inline="no-display-inline">This Act may be cited as the <quote><short-title>Require Employees To Uniformly Return Now Act</short-title></quote> or the <quote><short-title>RETURN Act</short-title></quote>.</text></section> <section id="HEEDE38DA38BC41438F22C7E557706143"><enum>2.</enum><header>Bringing IRS employees back to the office</header> <subsection id="H295C7962CEFD4C13B81E4CE26EAFA570"><enum>(a)</enum><header>In general</header><text>Notwithstanding any other provision of law, in the case of an applicable employee, such employee shall not be authorized to telework during the period—</text>
<paragraph id="HB480E093154F4A8FAF2388E0E15CA1CA"><enum>(1)</enum><text>beginning on the date that is 5 business days after the date of enactment of this Act, and</text></paragraph> <paragraph id="H85351F2B00264A428B19919CA31E0275"><enum>(2)</enum><text>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.</text></paragraph></subsection>
<subsection id="H5793A7AF0B154CB1B8CAA08EC7F0A5E6"><enum>(b)</enum><header>Definitions</header><text>In this section—</text> <paragraph id="H4EE45DAB195843308D22F1FFC7DA6DB5"><enum>(1)</enum><header>Applicable employee</header><text>The term <term>applicable employee</term> 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).</text></paragraph>
<paragraph id="H85140E3493144F4AA0084FEB0CD291D0"><enum>(2)</enum><header>Telework</header><text>The term <term>telework</term> has the same meaning given such term under section 6501(3) of title 5, United States Code.</text></paragraph></subsection></section> <section id="H3F41CBF17D364D7FA7F84BC33188E18E"><enum>3.</enum><header>Prohibition on obligation of funds until IRS backlog is eliminated</header><text display-inline="no-display-inline">Notwithstanding any other provision of law, the Secretary of the Treasury (or the Secretary’s delegate) may not obligate the funds appropriated to the Internal Revenue Service under section 10301 of the Inflation Reduction Act (<external-xref legal-doc="public-law" parsable-cite="pl/117/169">Public Law 117–169</external-xref>) until the date described in section 2(a)(2). </text></section> 
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