Federal Employee Tax Accountability Act of 2015

Bill: 114-hr-1563
Sponsor: Rep. Chaffetz, Jason [R-UT-3]
Introduced: 2015-03-24 in the House
Policy area: Government Operations and Politics
Subjects: Administrative law and regulatory procedures
Congressional oversight
Debt collection
Employee performance
Government employee pay, benefits, personnel management
Government ethics and transparency, public corruption
Office of Personnel Management (OPM)
Right of privacy
Tax administration and collection, taxpayers

Summary:
action_date: 2015-03-24
text: 

Federal Employee Tax Accountability Act of 2015

 
Makes any individual who has a seriously delinquent tax debt ineligible for federal employment or to continue serving as a federal employee. Defines "seriously delinquent tax debt" as a federal tax liability assessed by the Internal Revenue Service and collectible by levy or court proceeding, except 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 continuous levy has been issued or agreed to by an applicant for employment, or (4) with respect to which such a levy is released because it has been determined to be an economic hardship to the taxpayer. 
 
Requires each federal agency to: (1) ensure that applicants for employment certify that they do not have a seriously delinquent tax debt, (2) review public records to determine if a notice of lien has been filed against an employee or applicant, and (3) restrict access to and use of information obtained under this Act.
 
Authorizes an agency, if a tax lien against a federal employee or applicant for federal employment is discovered in a public record, to: (1) request such employee or applicant to execute and submit a form authorizing the Department of the Treasury to disclose to an agency head information describing whether the employee or applicant has a seriously delinquent tax debt, has willfully failed to file a required tax return, or has understated tax liability, and (2) request that Treasury disclose information authorized to be disclosed. 
 
Authorizes the head of an agency to take personnel actions against an agency employee who willfully failed to file a required tax return or willfully understated federal tax liability. 
 
Requires the Office of Personnel Management to: (1) promulgate regulations to carry out this Act that provide federal employees and applicants for employment with all due process rights and that allow, in a situation involving financial hardship, an employee with a seriously delinquent tax debt to continue employment; and (2) report to Congress annually on the number of exemptions granted for financial hardship. Grants federal employees or applicants for federal employment 180 days to demonstrate that their tax debts are exempt from classification as a seriously delinquent tax debt under this Act. 

action_date: 2015-04-14
text: 
(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)
 

Federal Employee Tax Accountability Act of 2015

 
(Sec. 2) Makes any individual who has a seriously delinquent tax debt ineligible for federal employment or to continue serving as a federal employee. Defines "seriously delinquent tax debt" as a federal tax liability assessed by the Internal Revenue Service and collectible by levy or court proceeding, except 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 continuous levy has been issued or agreed to by an applicant for employment, or (4) with respect to which such a levy is released because it has been determined to be an economic hardship to the taxpayer. 
 
Requires each federal agency to: (1) ensure that applicants for employment certify that they do not have a seriously delinquent tax debt, (2) review public records to determine if a notice of lien has been filed against an employee or applicant, and (3) restrict access to and use of information obtained under this Act.
 
Authorizes an agency, if a tax lien against a federal employee or applicant for federal employment is discovered in a public record, to: (1) request such employee or applicant to execute and submit a form authorizing the Department of the Treasury to disclose to an agency head information describing whether the employee or applicant has a seriously delinquent tax debt, has willfully failed to file a required tax return, or has understated tax liability, and (2) request that Treasury disclose information authorized to be disclosed. 
 
Authorizes the head of an agency to take personnel actions against an agency employee who willfully failed to file a required tax return or willfully understated federal tax liability. 
 
Requires the Office of Personnel Management to: (1) promulgate regulations to carry out this Act that provide federal employees and applicants for employment with all due process rights and that allow, in a situation involving financial hardship, an employee with a seriously delinquent tax debt to continue employment; and (2) report to Congress annually on the number of exemptions granted for financial hardship. Grants federal employees or applicants for federal employment 180 days to demonstrate that their tax debts are exempt from classification as a seriously delinquent tax debt under this Act. 
 
(Sec. 3) Makes this Act effective nine months after its enactment date.


Legislative actions:
action_date: 2015-04-15
text: On motion to suspend the rules and pass the bill, as amended Failed by the Yeas and Nays: (2/3 required): 266 - 160 (Roll no. 157).
action_date: 2015-04-15
text: Failed of passage/not agreed to in House: On motion to suspend the rules and pass the bill, as amended Failed by the Yeas and Nays: (2/3 required): 266 - 160 (Roll no. 157).
action_date: 2015-04-15
text: Considered as unfinished business. (consideration: CR H2252)
action_date: 2015-04-15
text: At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
action_date: 2015-04-15
text: DEBATE - The House proceeded with forty minutes of debate on H.R. 1563.
action_date: 2015-04-15
text: Considered under suspension of the rules. (consideration: CR H2243-2249; text of measure as reported in House: CR H2243-2244)
action_date: 2015-04-15
text: Mr. Chaffetz moved to suspend the rules and pass the bill, as amended.
action_date: 2015-04-14
text: Placed on the Union Calendar, Calendar No. 53.
action_date: 2015-04-14
text: Committee on House Administration discharged.
action_date: 2015-04-14
text: Committee on House Administration discharged.
action_date: 2015-04-14
text: Reported by the Committee on Oversight and Government Reform. H. Rept. 114-73, Part I.
action_date: 2015-04-14
text: Reported by the Committee on Oversight and Government Reform. H. Rept. 114-73, Part I.
action_date: 2015-03-25
text: Ordered to be Reported by Voice Vote.
action_date: 2015-03-25
text: Committee Consideration and Mark-up Session Held.
action_date: 2015-03-24
text: Referred to the Committee on Oversight and Government Reform, and in addition to the Committee on House Administration, 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.
action_date: 2015-03-24
text: Referred to the Committee on Oversight and Government Reform, and in addition to the Committee on House Administration, 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.
action_date: 2015-03-24
text: Referred to the Committee on Oversight and Government Reform, and in addition to the Committee on House Administration, 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.
action_date: 2015-03-24
text: Introduced in House
action_date: 2015-03-24
text: Introduced in House