,,ii  #aacth ,,congress  #b;d ,session  
,s4 #bbgb  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,april #cj1    
#bjad ,mr4 ,burr 7for himself and ,mr4  
,manchin7 introduced the following bill2
 which was read twice and referred to   
the ,committee on ,finance  ,a ,,bill   
,to prohibit discretionary bonuses for  
employees of the ,internal ,revenue     
,service who have engaged in misconduct 
or who have delinquent tax liability4   
#a4 ,short title  ,this ,act may be     
cited as the ,no ,bonuses for ,tax      
,cheats ,act4  #b4 ,restriction on      
discretionary bonuses for employees of  
the ,internal ,revenue ,service  7a7 ,in
 general ,the ,secretary of the         
,treasury 7or the ,secretary's delegate7
 shall not provide any discretionary    
performance award to any employee of the
 ,internal ,revenue ,service with       
respect to whom there is substantial    
evidence of misconduct or seriously     
delinquent tax debt4  7b7 ,coordination 
with collective bargaining agreements   

,for the purpose of any collective      
bargaining agreement with the ,internal 
,revenue ,service1 the ,secretary of the
 ,treasury 7or the ,secretary's         
delegate7 shall consider the denial or  
withholding of a discretionary          
performance award for any employee with 
respect to whom there is substantial    
evidence of misconduct described in     
subsection 7c77#a7 or seriously         
delinquent tax debt as an action        
necessary to protect the integrity of   
the ,internal ,revenue ,service4  7c7   
,terms ,for purposes of this section--  
7#a7 ,misconduct ,the term misconduct   
includes-- 7,a7 any misuse of1 or       
delinquency with respect to1 a travel   
charge card obtained through the        
,federal ,government2  7,b7 any         
violation of section #abjc7;b7 of the   
,internal ,revenue ,service             
,restructuring and ,reform ,act of      
#aiih2  7,c7 any offense consisting of  
the possession or use of a controlled   
substance2  7,d7 violent threats2  7,e7 

fraudulent behavior1 including          
fraudulently claiming unemployment      
benefits and fraudulently entering      
attendance and leave on timesheets2 and 
7,f7 any other behavior determined by   
the ,secretary 7or the ,secretary's     
delegate7 under regulations4  7#b7      
,seriously delinquent tax debt ,the term
 seriously delinquent tax debt means an 
outstanding debt under the ,internal    
,revenue ,code of #aihf for which a     
notice of lien has been filed in public 
records pursuant to section #fcbc of    
such ,code1 except that such term does  
not include-- 7,a7 a debt that is being 
paid in a timely manner pursuant to an  
agreement under section #faei or section
 #gabb of such ,code2 and  7,b7 a debt  
with respect to which a collection due  
process hearing under section #fccj of  
such ,code1 or relief under subsection  
7a71 7b71 or 7f7 of section #fjae of    
such ,code1 is requested or pending4    
7#c7 ,discretionary performance awards  
,the term discretionary performance     

award includes-- 7,a7 any performance   
award based on an employee's performance
 as reflected in the most recent rating 
of record2  7,b7 any special act and    
manager award1 or any similar award     
based on individual or group            
achievements2  7,c7 any suggestion      
awards based on the adoption of employee
 suggestions2 and  7,d7 any quality step
 increase or within grade pay increase  
based on performance ratings4