Federal Employee Tax Accountability Act of 2015

Bill: 114-hr-1563
Sponsor: full_name: Rep. Chaffetz, Jason [R-UT-3]
Introduced: 2015-03-24
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
Latest action: 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).

Summaries:
action_date: 2015-03-24
action_desc: Introduced in House
text: <p><strong>Federal Employee Tax Accountability Act of 2015</strong></p> <p>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&nbsp; 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. </p> <p>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.</p> <p>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. </p> <p>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. </p> <p>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. </p>

action_date: 2015-04-14
action_desc: Reported to House without amendment, Part I
text: <p>(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)</p> <p><strong>Federal Employee Tax Accountability Act of 2015</strong></p> <p>(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&nbsp; 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. </p> <p>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.</p> <p>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. </p> <p>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. </p> <p>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. </p> <p>(Sec. 3) Makes this Act effective nine months after its enactment date.</p>

tv_txt: I 114th CONGRESS 1st Session H. R. 1563 IN THE HOUSE OF REPRESENTATIVES March 24, 2015 Mr. Chaffetz introduced the following bill; which was 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 A BILL To amend title 5, United States Code, to provide that individuals having seriously delinquent tax debts shall be ineligible for Federal employment, and for other purposes.

1. Short title This Act may be cited as the Federal Employee Tax Accountability Act of 2015 . 2. Ineligibility of noncompliant taxpayers for Federal employment (a) In general Chapter 73 of title 5, United States Code, is amended by adding at the end the following: VIII Ineligibility of Noncompliant Taxpayers for Federal Employment 7381. Definitions For purposes of this subchapter— (1) The term seriously delinquent tax debt means a Federal tax liability that has been assessed by the Secretary of the Treasury under the Internal Revenue Code of 1986 and may be collected by the Secretary by levy or by a proceeding in court, except that such term does not include— (A) a debt that is being paid in a timely manner pursuant to an agreement under section 6159 or section 7122 of such Code; (B) 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; (C) a debt with respect to which a continuous 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 such a levy); and (D) a debt with respect to which such a levy is released under section 6343(a)(1)(D) of such Code; (2) the term employee means an employee in or under an agency, including an individual described in sections 2104(b) and 2105(e); and (3) 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. 7382. Ineligibility for employment (a) In general Subject to subsection (c), any individual who has a seriously delinquent tax debt shall be ineligible to be appointed or to continue serving as an employee. (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, for purposes of carrying out this section with respect to the executive branch, promulgate any regulations which the Office considers necessary, except that such regulations shall provide for the following: (1) All applicable 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 applicant is ineligible to be appointed or that an employee is ineligible to continue serving. (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 subparagraph (A), (B), (C), or (D) of section 7381(a)(1). (3) An employee may continue to serve, 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 requested and the number of exemptions granted under subsection (c)(3). 7383. 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 has been filed pursuant to section 6323 of the Internal Revenue Code of 1986 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— (A) the employee or applicant has a seriously delinquent tax debt; or (B) there is a final administrative or judicial determination that such employee or applicant committed any act described under section 7385(b); and (2) request that the Secretary of the Treasury disclose any information so authorized to be disclosed. (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). 7384. 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. 7385. Adverse actions for employees who understate taxes or fail to file (a) In general (1) In general Subject to subsection (c) and paragraph (2) of this subsection, the head of an agency may take any personnel action against an employee of such agency if there is a final administrative or judicial determination that such employee committed any act described under subsection (b). (2) Personnel actions In paragraph (1), the term personnel action includes separation but does not include administrative leave or any other type of paid leave without duty or charge to leave. (b) Acts The acts referred to under subsection (a)(1) are— (1) willful failure to file any return of tax required under the Internal Revenue Code of 1986, unless such failure is due to reasonable cause and not to willful neglect; or (2) willful understatement of Federal tax liability, unless such understatement is due to reasonable cause and not to willful neglect. (c) Procedure Under regulations prescribed by the Office of Personnel Management, an employee subject to a personnel action under this section shall be entitled to the procedures provided under sections 7513 or 7543, as applicable. . (b) Clerical amendment The analysis for chapter 73 of title 5, United States Code, is amended by adding at the end the following: SUBCHAPTER VIII—INELIGIBILITY OF NONCOMPLIANT TAXPAYERS FOR FEDERAL EMPLOYMENT 7381. Definitions. 7382. Ineligibility for employment. 7383. Review of public records. 7384. Confidentiality. 7385. Adverse actions for employees who fail to file or underreport taxes. . 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.

tv_txt: IB Union Calendar No. 53 114th CONGRESS 1st Session H. R. 1563 [Report No. 114–73, Part I] IN THE HOUSE OF REPRESENTATIVES March 24, 2015 Mr. Chaffetz introduced the following bill; which was 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 April 14, 2015 Additional sponsor: Mr. Carter of Texas April 14, 2015 Reported from the Committee on Oversight and Government Reform April 14, 2015 The Committee on House Administration discharged; committed to the Committee of the Whole House on the State of the Union and ordered to be printed A BILL To amend title 5, United States Code, to provide that individuals having seriously delinquent tax debts shall be ineligible for Federal employment, and for other purposes.

1. Short title This Act may be cited as the Federal Employee Tax Accountability Act of 2015 . 2. Ineligibility of noncompliant taxpayers for Federal employment (a) In general Chapter 73 of title 5, United States Code, is amended by adding at the end the following: VIII Ineligibility of Noncompliant Taxpayers for Federal Employment 7381. Definitions For purposes of this subchapter— (1) The term seriously delinquent tax debt means a Federal tax liability that has been assessed by the Secretary of the Treasury under the Internal Revenue Code of 1986 and may be collected by the Secretary by levy or by a proceeding in court, except that such term does not include— (A) a debt that is being paid in a timely manner pursuant to an agreement under section 6159 or section 7122 of such Code; (B) 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; (C) a debt with respect to which a continuous 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 such a levy); and (D) a debt with respect to which such a levy is released under section 6343(a)(1)(D) of such Code; (2) the term employee means an employee in or under an agency, including an individual described in sections 2104(b) and 2105(e); and (3) 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. 7382. Ineligibility for employment (a) In general Subject to subsection (c), any individual who has a seriously delinquent tax debt shall be ineligible to be appointed or to continue serving as an employee. (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, for purposes of carrying out this section with respect to the executive branch, promulgate any regulations which the Office considers necessary, except that such regulations shall provide for the following: (1) All applicable 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 applicant is ineligible to be appointed or that an employee is ineligible to continue serving. (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 subparagraph (A), (B), (C), or (D) of section 7381(a)(1). (3) An employee may continue to serve, 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 requested and the number of exemptions granted under subsection (c)(3). 7383. 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 has been filed pursuant to section 6323 of the Internal Revenue Code of 1986 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— (A) the employee or applicant has a seriously delinquent tax debt; or (B) there is a final administrative or judicial determination that such employee or applicant committed any act described under section 7385(b); and (2) request that the Secretary of the Treasury disclose any information so authorized to be disclosed. (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). 7384. 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. 7385. Adverse actions for employees who understate taxes or fail to file (a) In general (1) In general Subject to subsection (c) and paragraph (2) of this subsection, the head of an agency may take any personnel action against an employee of such agency if there is a final administrative or judicial determination that such employee committed any act described under subsection (b). (2) Personnel actions In paragraph (1), the term personnel action includes separation but does not include administrative leave or any other type of paid leave without duty or charge to leave. (b) Acts The acts referred to under subsection (a)(1) are— (1) willful failure to file any return of tax required under the Internal Revenue Code of 1986, unless such failure is due to reasonable cause and not to willful neglect; or (2) willful understatement of Federal tax liability, unless such understatement is due to reasonable cause and not to willful neglect. (c) Procedure Under regulations prescribed by the Office of Personnel Management, an employee subject to a personnel action under this section shall be entitled to the procedures provided under sections 7513 or 7543, as applicable. . (b) Clerical amendment The analysis for chapter 73 of title 5, United States Code, is amended by adding at the end the following: SUBCHAPTER VIII—INELIGIBILITY OF NONCOMPLIANT TAXPAYERS FOR FEDERAL EMPLOYMENT 7381. Definitions. 7382. Ineligibility for employment. 7383. Review of public records. 7384. Confidentiality. 7385. Adverse actions for employees who fail to file or underreport taxes. . 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.

April 14, 2015 Reported from the Committee on Oversight and Government Reform April 14, 2015 The Committee on House Administration discharged; committed to the Committee of the Whole House on the State of the Union and ordered to be printed