,,ii  #aac? ,,congress  #b;d ,session   
,s4 #bbgb  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #cj1 #bjad ,mr4 
,burr 7= himself & ,mr4 ,man*97         
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to prohibit        
discretion>y bonuses = employees ( !    
,int]nal ,rev5ue ,s]vice :o h engag$ 9  
misconduct or :o h del9qu5t tax         
liability4  #a4 ,%ort title  ,?is ,act  
may be cit$ z ! ,no ,bonuses = ,tax     
,*eats ,act4  #b4 ,re/riction on        
discretion>y bonuses = employees ( !    
,int]nal ,rev5ue ,s]vice  7a7 ,9 g5]al  
,! ,secret>y ( ! ,treasury 7or !        
,secret>y's delegate7 %all n provide any
 discretion>y p]=mance aw>d to any      
employee ( ! ,int]nal ,rev5ue ,s]vice ) 
respect to :om !re is sub/antial evid5ce
 ( misconduct or s]i\sly del9qu5t tax   
debt4  7b7 ,coord9ation ) collective    
b>ga9+ agreem5ts ,= ! purpose ( any     
collective b>ga9+ agreem5t ) ! ,int]nal 
,rev5ue ,s]vice1 ! ,secret>y ( !        

,treasury 7or ! ,secret>y's delegate7   
%all consid] ! d5ial or )hold+ ( a      
discretion>y p]=mance aw>d = any        
employee ) respect to :om !re is        
sub/antial evid5ce ( misconduct describ$
 9 subsection 7c77#a7 or s]i\sly        
del9qu5t tax debt z an action necess>y  
to protect ! integrity ( ! ,int]nal     
,rev5ue ,s]vice4  7c7 ,t]ms ,= purposes 
( ?is section-- 7#a7 ,misconduct ,! t]m 
misconduct includes-- 7,a7 any misuse (1
 or del9qu5cy ) respect to1 a travel    
*>ge c>d obta9$ ?r\gh ! ,f$]al          
,gov]nm5t2  7,b7 any violation ( section
 #abjc7;b7 ( ! ,int]nal ,rev5ue ,s]vice 
,re/ructur+ & ,re=m ,act ( #aiih2  7,c7 
any (f5se consi/+ ( ! possession or use 
( a controll$ sub/ance2  7,d7 viol5t    
?reats2  7,e7 fraudul5t behavior1       
includ+ fraudul5tly claim+ unemploym5t  
b5efits & fraudul5tly ent]+ att5dance & 
leave on time%eets2 &  7,f7 any o!r     
behavior det]m9$ by ! ,secret>y 7or !   
,secret>y's delegate7 "u regulations4   
7#b7 ,s]i\sly del9qu5t tax debt ,! 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+4  7#c7 ,discretion>y p]=mance     
aw>ds ,! t]m discretion>y p]=mance aw>d 
includes-- 7,a7 any p]=mance aw>d bas$  
on an employee's p]=mance z reflect$ 9 !
 mo/ rec5t rat+ ( record2  7,b7 any     
special act & manag] aw>d1 or any simil>
 aw>d bas$ on individual or gr\p        
a*ievem5ts2  7,c7 any sugge/ion aw>ds   
bas$ on ! adoption ( employee           
sugge/ions2 &  7,d7 any quality /ep     
increase or )9 grade pay increase bas$  
on p]=mance rat+s4