(g) MISDEMEANOR.—A person that knowingly vio-
lates this section, or attempts to violate this section, shall 
be fined as provided in title 18, United States Code, or 
imprisoned for not more than 1 year, or both. 
SEC. 10. INCOME TAXES. 
(a) DEFERRAL OF TAX.—Upon notice to the Internal 
Revenue Service, the collection of Federal income tax on 
the income of a Federal worker falling due during a shut-
down shall be deferred for a period of not more than 90 
days after the date on which the shutdown ends if the 
ability of the Federal worker to pay the income tax is ma-
terially affected by the shutdown. 
(b) ACCRUAL OF INTEREST OR PENALTY.—No inter-
est or penalty shall accrue during the period of deferment 
under subsection (a) by reason of nonpayment on any 
amount of tax deferred under this section. 
(c) STATUTE OF LIMITATIONS.—The running of a 
statute of limitations against the collection of tax deferred 
under this section, by seizure or otherwise, shall be sus-
pended for the covered period with respect to the shut-
down to which the collection applies. 
(d) APPLICATION LIMITATION.—This section shall 
not apply to the tax imposed on employees under section 
3101 of the Internal Revenue Code of 1986. 
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SEC. 11. INSURANCE PROTECTION. 
(a) DEFINITION.—In this section, the term ‘‘covered 
insurance policy’’ means a policy— 
(1) for— 
(A) health insurance; 
(B) life insurance; 
(C) disability insurance; or 
(D) motor vehicle insurance; and 
(2) that— 
(A) a Federal worker enters into before the 
date on which a shutdown begins; and 
(B) is in effect during a shutdown. 
(b) INSURANCE PROTECTION.—Without the order of 
a court, a covered insurance policy shall not lapse or other-
wise terminate or be forfeited because a Federal worker 
does not pay a premium, or interest or indebtedness on 
a premium, under the policy that is due during a covered 
period with respect to a shutdown. 
SEC. 12. PROTECTION OF RIGHTS. 
(a) EXERCISE OF RIGHTS UNDER CHAPTER NOT TO 
AFFECT CERTAIN FUTURE FINANCIAL TRANSACTIONS.— 
An application by a Federal worker for, or the receipt by 
a Federal worker of, a stay, postponement, or suspension 
under this Act with respect to the payment of a fine, pen-
alty, insurance premium, or other civil obligation or liabil-
ity of that Federal worker shall not itself (without regard 
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to other considerations) provide the basis for any of the 
following: 
(1) A determination by a lender or other person 
that the Federal worker is unable to pay the civil ob-
ligation or liability, as applicable, in accordance with 
the terms of the obligation or liability. 
(2) With respect to a credit transaction between 
a creditor and the Federal worker— 
(A) a denial or revocation of credit by the 
creditor; 
(B) a change by the creditor in the terms 
of an existing credit arrangement; or 
(C) a refusal by the creditor to grant cred-
it to the Federal worker in substantially the 
amount or on substantially the terms requested. 
(3) An adverse report relating to the credit-
worthiness of the Federal worker by or to a person 
engaged in the practice of assembling or evaluating 
consumer credit information. 
(4) A refusal by an insurer to insure the Fed-
eral worker. 
(5) A change in the terms offered or conditions 
required for the issuance of insurance. 
(b) REDUCTION
OR WAIVER
OF FINES
OR PEN-
ALTIES.—If a Federal worker fails to perform an obliga-
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tion arising under a contract and a penalty is incurred 
arising from that nonperformance, a court may reduce or 
waive the fine or penalty if— 
(1) the Federal worker was furloughed or re-
quired to work without pay during a shutdown on 
the date on which the fine or penalty was incurred; 
and 
(2) the ability of the Federal worker to perform 
the obligation was materially affected by the shut-
down described in paragraph (1). 
(c) COURT ACTION UPON MATERIAL AFFECT DE-
TERMINATION.—If a court determines that a Federal 
worker is materially affected by a shutdown in complying 
with a judgment or an order of a court, the court may, 
upon the motion of the court, and shall, on application 
by the Federal worker— 
(1) stay the execution of any judgment or order 
entered against the Federal worker; and 
(2) vacate or stay an attachment or garnish-
ment of property, money, or debts in the possession 
of the Federal worker or a third party, whether be-
fore or after the entry of a judgment. 
(d) DEPENDENTS.—Upon application to a court, a 
dependent of a Federal worker is entitled to the protec-
tions under this Act if the ability of the dependent to com-
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ply with a lease, contract, bailment, or other obligation 
is materially affected by reason of the impact of a shut-
down on the Federal worker. 
SEC. 13. ENFORCEMENT. 
(a) CIVIL ACTION.—The Attorney General may com-
mence a civil action in any appropriate district court of 
the United States against any person that engages in— 
(1) a pattern or practice of violating this Act; 
or 
(2) a violation of this Act that raises an issue 
of significant public importance. 
(b) RELIEF.—In a civil action commenced under sub-
section (a), a court may— 
(1) grant any appropriate equitable or declara-
tory relief with respect to the violation of this Act; 
(2) award all other appropriate relief, including 
monetary damages, to any person aggrieved by the 
violation described in paragraph (1); and 
(3) to vindicate the public interest, assess a civil 
penalty— 
(A) in an amount that is not more than 
$55,000 for a first violation; and 
(B) in an amount that is not more than 
$110,000 for any subsequent violation. 
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