I 

111TH CONGRESS 

2D SESSION H. R. 6145 

To require Members of Congress to disclose delinquent tax liability, require 

an ethics inquiry, and garnish the wages of a Member with Federal 

tax liability. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 16, 2010 

Mr. CHAFFETZ introduced the following bill; which was referred to the Committee on House Administration, and in addtion to the Committee on 

Rules, for a period to be subsequently determined by the Speaker, in each 

case for consideration of such provisions as fall within the jurisdiction of 

the committee concerned 

A BILL 

To require Members of Congress to disclose delinquent tax 

liability, require an ethics inquiry, and garnish the wages 

of a Member with Federal tax liability. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. AMENDMENT TO THE ETHICS IN GOVERNMENT 

4 ACT OF 1978. 

5 (a) IN GENERAL.—Section 102(a) of the Ethics in 

6 Government Act of 1978 (5 U.S.C. App.) is amended by 

7 inserting at the end the following: 


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1 ‘‘(9)(A) For individuals described in section 

2 101(f)(9), the amount of any delinquent tax liability 

3 owed to the United States or any State or local gov4 ernment entity. 

5 ‘‘(B) In this paragraph, the term ‘delinquent 

6 tax liability’ means any tax liability that has been fi7 nally determined. The liability is finally determined 

8 if it has been assessed. A liability is not finally de9 termined if there is a pending administrative or judi10 cial challenge. In the case of a judicial challenge to 

11 the liability, the liability is not finally determined 

12 until all judicial appeal rights have been ex13 hausted.’’. 

14 (b) INCLUSION IN REPORT.—Section 102(b)(1)(A) of 

15 the Ethics in Government Act of 1978 (5 U.S.C. App.) 

16 is amended by striking ‘‘paragraph (1)’’ and inserting 

17 ‘‘paragraphs (1) and (9)’’. 

18 SEC. 2. ETHICS INQUIRY. 

19 If a Member of Congress reports a delinquent tax li20 ability on their annual disclosure form required under sec21 tion 102(9) of the Ethics in Government Act of 1978, the 

22 appropriate congressional ethics committee shall imme23 diately open an inquiry into the tax delinquency of that 

24 Member for purposes of— 


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1 (1) determining the total delinquent tax liability 

2 of the Member; 

3 (2) determining the reason the Member has in4 curred a delinquent tax liability; 

5 (3) determining whether the Member has a plan 

6 to eliminate such delinquent tax liability; and 

7 (4) determining whether such delinquent tax li8 ability has reflected poorly on Congress. 

9 SEC. 3. FEDERAL TAX LIABILITY. 

10 A Member of Congress who discloses a delinquent tax 

11 liability under section 102(9) of the Ethics in Government 

12 Act of 1978 shall, not later than 30 calendar days after 

13 filing the form, arrange with the Secretary of the Senate 

14 or the Clerk of the House of Representatives, as appro15 priate, and the Internal Revenue Service to have their sal16 ary reduced by an amount appropriate to pay the taxes 

17 owed to the United States within a reasonable time period. 

Æ 


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