No Bonuses for Tax Delinquent IRS Employees Act of 2014

Bill: 113-hr-4531
Sponsor: full_name: Rep. Johnson, Sam [R-TX-3]
Introduced: 2014-04-30
Policy area: Government Operations and Politics
Subjects: Department of the Treasury

Employee performance

Government employee pay, benefits, personnel management

Government ethics and transparency, public corruption

Internal Revenue Service (IRS)

Tax administration and collection, taxpayers

Wages and earnings
Latest action: action_date: 2014-04-30
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2014-04-30
action_desc: Introduced in House
text: <p>No Bonuses for Tax Delinquent IRS Employees Act of 2014 - Prohibits the payment of&nbsp;any performance award (including, but not limited to, bonuses, step increases, and time off) to an employee of the Internal Revenue Service (IRS)&nbsp;who owes an outstanding federal tax debt.</p>

tv_txt: I 113th CONGRESS 2d Session H. R. 4531 IN THE HOUSE OF REPRESENTATIVES April 30, 2014 Mr. Sam Johnson of Texas (for himself, Mr. Brady of Texas , Mr. Paulsen , Mr. Tiberi , Mr. Boustany , Mr. Kelly of Pennsylvania , Mr. Marchant , Mr. Griffin of Arkansas , Ms. Jenkins , Mr. Gerlach , Mrs. Black , Mr. Reichert , Mr. Schock , Mr. Roskam , and Mr. Renacci ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To prohibit the provision of performance awards to employees of the Internal Revenue Service who owe back taxes.

1. Short title This Act may be cited as the No Bonuses for Tax Delinquent IRS Employees Act of 2014 . 2. Prohibition on performance awards to IRS employees who owe back taxes (a) In general The Commissioner of the Internal Revenue Service shall not provide any performance award (including, but not limited to, bonuses, step increases, and time off) to an employee of the Internal Revenue Service who owes an outstanding Federal tax debt. (b) Outstanding Federal tax debt For purposes of this section, the term outstanding Federal tax debt means any outstanding debt under the Internal Revenue Code of 1986 which has not been paid after an assessment of a tax, penalty, or interest and which is not subject to further appeal or a petition for redetermination under such Code. A debt shall not fail to be treated as an outstanding Federal tax debt merely because it is the subject of an installment agreement under section 6159 of such Code or an offer-in-compromise under section 7121 of such Code.