Federal Employee Tax Accountability Act of 2015

To amend title 5, United States Code, to provide that individuals having seriously delinquent tax debts shall be ineligible for Federal employment. 1. Short title This Act may be cited as the Federal Employee Tax Accountability Act of 2015 2. Ineligibility of individuals having seriously delinquent tax debts for Federal employment (a) In general Chapter 45 IV Limitations on bonuses 4531. Definitions For purposes of this subchapter— (1) the term agency (A) an Executive agency; (B) the United States Postal Service; (C) the Postal Regulatory Commission; and (D) an employing authority in the legislative branch; (2) the term bonus (3) the term employee (4) the term seriously delinquent tax debt (A) means an outstanding debt under the Internal Revenue Code of 1986 for which a notice of lien has been filed in public records pursuant to section 6323 of such Code; and (B) does not include— (i) a debt that is being paid in a timely manner pursuant to an agreement under section 6159 or section 7122 of such Code; (ii) a debt with respect to which a collection due process hearing under section 6330 of such Code, or relief under subsection (a), (b), or (f) of section 6015 of such Code, is requested or pending; (iii) a debt with respect to which a levy has been issued under section 6331 of such Code (or, in the case of an applicant for employment, a debt with respect to which the applicant agrees to be subject to a levy issued under such section); and (iv) a debt with respect to which relief under section 6343(a)(1)(D) of such Code is granted. 4532. Ineligibility for bonuses (a) In general Subject to subsection (c), any individual who has a seriously delinquent tax debt shall be ineligible to receive a bonus from an agency. (b) Disclosure requirement The head of each agency shall take appropriate measures to ensure that each individual applying for employment with such agency shall be required to submit (as part of the application for employment) certification that such individual does not have any seriously delinquent tax debt. (c) Regulations The Office of Personnel Management, in consultation with the Internal Revenue Service, shall promulgate regulations to carry out this section with respect to the executive branch, which shall provide for the following: (1) All due process rights, afforded by chapter 75 and any other provision of law, shall apply with respect to a determination under this section that an individual is ineligible to receive a bonus. (2) Before any such determination is given effect with respect to an individual, the individual shall be afforded 180 days to demonstrate that such individual’s debt is one described in clause (i), (ii), (iii), or (iv) of section 4531(a)(4)(B). (3) An employee who has a seriously delinquent tax debt may receive a bonus, in a situation involving financial hardship, if the continued service of such employee is in the best interests of the United States, as determined on a case-by-case basis. (d) Reports to Congress The Director of the Office of Personnel Management shall report annually to Congress on the number of exemptions made pursuant to subsection (c)(3). 4533. Review of public records (a) In general Each agency shall provide for such reviews of public records as the head of such agency considers appropriate to determine if a notice of lien (as described in section 4531(4)) has been filed with respect to an employee of or an applicant for employment with such agency. (b) Additional requests If a notice of lien is discovered under subsection (a) with respect to an employee or applicant for employment, the agency may— (1) request that the employee or applicant execute and submit a form authorizing the Secretary of the Treasury to disclose to the head of the agency information limited to describing whether the employee or applicant has a seriously delinquent tax debt; and (2) contact the Secretary of the Treasury to request tax information limited to describing whether the employee or applicant has a seriously delinquent tax debt. (c) Authorization form The Secretary of the Treasury shall make available to all agencies a standard form for the authorization described in subsection (b)(1). (d) Negative consideration The head of an agency, in considering an individual’s application for employment or in making an employee appraisal or evaluation, shall give negative consideration to a refusal or failure to comply with a request under subsection (b)(1). 4534. Confidentiality Neither the head nor any other employee of an agency may— (1) use any information furnished under the provisions of this subchapter for any purpose other than the administration of this subchapter; (2) make any publication whereby the information furnished by or with respect to any particular individual under this subchapter can be identified; or (3) permit anyone who is not an employee of such agency to examine or otherwise have access to any such information. . (b) Technical and conforming amendment The table of sections for chapter 45 SUBCHAPTER IV—Limitations on bonuses 4531. Definitions. 4532. Ineligibility for bonuses. 4533. Review of public records. 4534. Confidentiality. . 3. Effective date This Act and the amendments made by this Act shall take effect 9 months after the date of enactment of this Act.

Summary: Federal Employee Tax Accountability Act of 2015 Makes any individual who has a seriously delinquent tax debt ineligible to receive a bonus from a federal agency (i.e., an executive agency, the U.S. Postal Service, the Postal Regulatory Commission, or an employing agency in the legislative branch). Defines "seriously delinquent tax debt" as an outstanding tax debt for which a notice of lien has been filed in public records. Exempts a tax debt: (1) that is being paid in a timely manner under an approved installment payment agreement or an offer-in-compromise, (2) for which a collection due process hearing has been requested or pending, (3) for which a levy has been issued or agreed to by an applicant for employment, or (4) that is determined to be an economic hardship to the taxpayer. Requires each agency to review public records to determine if a notice of tax lien has been filed against an agency employee or applicant for employment. Prohibits an agency head or agency employee from using or disclosing tax delinquency information other than for the administration of this Act.