[Congressional Record Volume 168, Number 133 (Saturday, August 6, 2022)]
[Senate]
[Page S4343]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 5440. Mr. KENNEDY submitted an amendment intended to be proposed 
by him to the bill H.R. 5376, to provide for reconciliation pursuant to 
title II of S. Con. Res. 14; which was ordered to lie on the table; as 
follows:

       At the appropriate place, insert the following:

     SEC. ___. 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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