Federal Employee Tax Accountability Act of 2015

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Federal Employee Tax Accountability 
Act of 2015''.

SEC. 2. INELIGIBILITY OF INDIVIDUALS HAVING SERIOUSLY DELINQUENT TAX 
              DEBTS FOR FEDERAL EMPLOYMENT.

    (a) In General.--Chapter 45 of title 5, United States Code, is 
amended by adding at the end the following:

                ``SUBCHAPTER IV--LIMITATIONS ON BONUSES

``Sec. 4531. Definitions
    ``For purposes of this subchapter--
            ``(1) the term `agency' means--
                    ``(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' means any bonus or cash award 
        relating to employment, including an award under this chapter, 
        an additional step-increase under section 5336, an award under 
        section 5384, a recruitment or relocation bonus under section 
        5753, and a retention bonus under section 5754;
            ``(3) the term `employee' means an employee in or under an 
        agency, including an individual described in section 2104(b) or 
        2105(e); and
            ``(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.
``Sec. 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).
``Sec. 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).
``Sec. 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 of title 5, United States Code, is amended by adding at the 
end the following:

                 ``subchapter iv--limitations on bonuses

``4531. Definitions.
``4532. Ineligibility for bonuses.
``4533. Review of public records.
``4534. Confidentiality.''.

SEC. 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&nbsp;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.&nbsp;Prohibits an agency head or agency employee from using or disclosing tax delinquency information other than for the administration of this Act.