,,ii ,cal5d> ,no4 #eif #aac? ,,congress 
#b;d ,session  ,s4 #ajde ,report ,no4   
#aac-bgb ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$
 ,,/ates  ,may #bc1 #bjac,mr4 ,coburn 7=
 himself & ,mr4 ,pryor7 introduc$ !     
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,homel& ,security &  
,gov]nm5tal ,affairs  ,novemb] #ac1     
#bjad,report$ by ,mr4 ,c>p]1 ) an       
amendment,strike out all aft] ! enact+  
clause & ins]t ! "p pr9t$ 9 italic  ,a  
,,bill  ,to am5d title #e1 ,unit$ ,/ates
 ,code1 to provide t p]sons hav+ s]i\sly
 del9qu5t tax debts %all be ineligible =
 ,f$]al employm5t4  #a4 ,ineligibility (
 p]sons hav+ s]i\sly del9qu5t tax debts 
= ,f$]al employm5t  7a7 ,9 g5]al ,*apt] 
#gc ( title #e1 ,unit$ ,/ates ,code1 is 
am5d$ by add+ at ! end ! foll[+3  ,,viii
 ,ineligibility ( p]sons hav+ s]i\sly   
del9qu5t tax debts = ,f$]al employm5t   
#gcha4 ,ineligibility ( p]sons hav+     
s]i\sly del9qu5t tax debts = ,f$]al     
employm5t  7a7 ,def9itions ,= purposes (
 ?is section-- 7#a7 ! t]m s]i\sly       

del9qu5t tax debt means an out/&+ debt  
"u ! ,int]nal ,rev5ue ,code ( #aihf =   
:i* a notice ( li5 has be5 fil$ 9 public
 records pursuant to section #fcbc ( su*
 ,code1 except t su* t]m does n         
include-- 7,a7 a debt t is be+ paid 9 a 
timely mann] pursuant to an agreem5t "u 
section #faei or section #gabb ( su*    
,code2 &  7,b7 a debt ) respect to :i* a
 collection due process he>+ "u section 
#fccj ( su* ,code1 or relief "u         
subsection 7a71 7b71 or 7f7 ( section   
#fjae ( su* ,code1 is reque/$ or p5d+2 &
  7#b7 ! t]m ,f$]al employee means--    
7,a7 an employee1 z def9$ by section    
#baje2 &  7,b7 an employee ( ! ,unit$   
,/ates ,po/al ,s]vice or ( ! ,po/al     
,regulatory ,commission4  7b7           
,ineligibility = ,f$]al employm5t ,an   
individual :o has a s]i\sly del9qu5t tax
 debt %all be ineligible to be appo9t$1 
or to cont9ue s]v+1 z a ,f$]al employee4
  7c7 ,regulations ,! ,(fice ( ,p]sonnel
 ,managem5t %all1 = purposes ( c>ry+ out
 ?is section ) respect to ! executive   

bran*1 prescribe any regulations :i* !  
,(fice consid]s necess>y1 :i* %all      
include regulations au?oriz+ ea* ag5cy  
to e/abli% an appeal process = affect$  
individuals4  4  7b7 ,cl]ical am5dm5t ,!
 analysis = *apt] #gc ( title #e1 ,unit$
 ,/ates ,code1 is am5d$ by add+ at ! end
 ! foll[+3  ,sub*apt]                   
,,viii--,ineligibility ( p]sons hav+    
s]i\sly del9qu5t tax debts = ,f$]al     
employm5t#gcha4 ,ineligibility ( p]sons 
hav+ s]i\sly del9qu5t tax debts = ,f$]al
 employm5t4  4  #a4 ,ineligibility (    
p]sons hav+ s]i\sly del9qu5t tax debts =
 ,f$]al employm5t  7a7 ,9 g5]al ,*apt]  
#gc ( title #e1 ,unit$ ,/ates ,code1 is 
am5d$ by add+ at ! end ! foll[+3  ,,viii
 ,ineligibility ( p]sons hav+ s]i\sly   
del9qu5t tax debts = ,f$]al employm5t   
#gcha4 ,ineligibility ( p]sons hav+     
s]i\sly del9qu5t tax debts = ,f$]al     
employm5t  7a7 ,def9itions ,9 ?is       
section-- 7#a7 ! t]m ag5cy means-- 7,a7 
an ,executive ag5cy2  7,b7 ! ,unit$     
,/ates ,po/al ,s]vice2  7,c7 ! ,po/al   

,regulatory ,commission2 &  7,d7 an     
employ+ au?ority 9 ! legislative bran*2 
7#b7 ! t]m ,code means ! ,int]nal       
,rev5ue ,code ( #aihf2  7#c7 ! t]m      
,f$]al employee means an employee 9 or  
"u an ag5cy1 includ+ an individual      
describ$ 9 section #bajd7;b7 or         
#baje7;e72  7#d7 ! t]m s]i\sly del9qu5t 
tax debt means an out/&+ debt "u ! ,code
 = :i* a notice ( ,f$]al tax li5 has be5
 fil$ 9 public records pursuant to      
section #fcbc ( ! ,code1 except t su*   
t]m does n include-- 7,a7 a debt t is   
be+ paid 9 a timely mann] pursuant to an
 agreem5t "u section #faei or section   
#gabb ( ! ,code2  7,b7 a debt ) respect 
to :i* a collection due process he>+ "u 
section #fccj ( ! ,code1 or relief "u   
subsection 7a71 7b71 or 7f7 ( section   
#fjae ( ! ,code1 is reque/$ or p5d+2    
7,c7 a debt ) respect to :i* a levy has 
be5 issu$ "u section #fcca ( ! ,code    
7or1 9 ! case ( an applicant =          
employm5t1 a debt ) respect to :i* !    
applicant agrees to be subject to a levy

 issu$ "u t section if employ$ by an    
ag5cy72 &  7,d7 a debt ) respect to :i* 
relief "u section #fcdc7;a77#a77;,d7 ( !
 ,code is grant$4  7b7 ,ineligibility = 
,f$]al employm5t  7#a7 ,9 g5]al ,except 
z provid$ 9 p>agraph 7#b77;,c71 an      
individual :o has a s]i\sly del9qu5t tax
 debt %all be ineligible to cont9ue s]v+
 z a ,f$]al employee or1 subject to     
subsection 7c71 to be appo9t$ z a ,f$]al
 employee4  7#b7 ,f$]al employees  7,a7 
,9 g5]al ,a ,f$]al employee :o has a    
s]i\sly del9qu5t tax debt %all h #aej   
days aft] ! date ( writt5 notice by !   
ag5cy employ+ ! ,f$]al employee to beg9 
repay+ ! debt 9 a timely mann] pursuant 
to an agreem5t "u section #faei or #gabb
 ( ! ,code4  7,b7 ,failure to beg9      
repay+ s]i\sly del9qu5t tax debt 9 a    
timely mann] ,if a ,f$]al employee :o   
has a s]i\sly del9qu5t tax debt does n  
beg9 repay+ ! debt 9 a timely mann]     
pursuant to an agreem5t "u section #faei
 or #gabb ( ! ,code dur+ ! p]iod        
specifi$ 9 subp>agraph 7,a71 ! head ( ! 

employ+ ag5cy ( ! ,f$]al employee %all--
 7i7 notify 9 writ+ ! ,f$]al employee t1
 n lat] ?an #fj days aft] ! date on :i* 
! ,f$]al employee receives !            
notification1 ! ,f$]al employee %all--  
7,i7 repay ! total am\nt ( ! s]i\sly    
del9qu5t tax debt ( ! ,f$]al employee2  
or  7,,ii7 beg9 repay+ ! debt 9 a timely
 mann] pursuant to an agreem5t "u       
section #faei or #gabb ( ! ,code2 &     
7ii7 except z provid$ 9 subp>agraphs    
7,c7 & 7,d71 t]m9ate ! ,f$]al employee  
if ! ,f$]al employee does n comply ) !  
requirem5ts ( a notice issu$ "u clause  
7i74  7,c7 ,exemption ,a ,f$]al employee
 :o does n comply ) ! requirem5ts ( a   
notice issu$ "u subp>agraph 7,b77i7 may 
cont9ue s]v+ z a ,f$]al employee if !   
head ( ! employ+ ag5cy ( ! ,f$]al       
employee det]m9es t ! cont9u$ s]vice ( !
 ,f$]al employee is 9 ! be/ int]e/s ( ! 
,unit$ ,/ates4  7,d7 ,proc$ure ,*apt]   
#ge1 any o!r applicable provision ( law1
 & appeal1 review or grievance proc$ures
 to :i* ! employee is entitl$ %all apply

 to a t]m9ation "u subp>agraph 7,b77ii74
  7c7 ,applicants ,! head ( an ag5cy--  
7#a7 %all take appropriate measures to  
ensure t ea* individual t submits an    
application = employm5t ) ! ag5cy c]tify
 7z "p ( ! application7 "u p5alty (     
p]jury z provid$ 9 section #agdf ( title
 #bh t ! individual does n h a s]i\sly  
del9qu5t tax debt 7z ( ! date on :i* !  
c]tification is made72  7#b7 may n      
employ any individual :o does n make !  
c]tification describ$ 9 p>agraph        
7#a77;,c72 &  7#c7 %all e/abli% an      
appeal process = individuals d5i$       
employm5t "u p>agraph 7#b74  4  7b7     
,te*nical & con=m+ am5dm5t ,! analysis =
 *apt] #gc ( title #e1 ,unit$ ,/ates    
,code1 is am5d$ by add+ at ! end !      
foll[+3  ,sub*apt]                      
,,viii--,ineligibility ( p]sons hav+    
s]i\sly del9qu5t tax debts = ,f$]al     
employm5t#gcha4 ,ineligibility ( p]sons 
hav+ s]i\sly del9qu5t tax debts = ,f$]al
 employm5t4  4  ,novemb] #ac1           
#bjad,report$ ) an am5dm5t