,,ii  #aac? ,,congress  #b;d ,session   
,s4 #bbhb  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #a1 #bjad ,mr4    
,rob]ts 7= himself1 ,mr4 ,enzi1 ,mr4    
,cornyn1 ,mr4 ,toomey1 ,mr4 ,johanns1   
,mr4 ,?une1 ,mr4 ,rubio1 ,mr4           
,mc,connell1 & ,mr4 ,isakson7 introduc$ 
! foll[+ bill2 :i* 0 read twice & ref]r$
 to ! ,committee on ,f9ance  ,a ,,bill  
,to prohibit ! provision ( p]=mance     
aw>ds to employees ( ! ,int]nal ,rev5ue 
,s]vice :o owe back taxes4  #a4  ,%ort  
title  ,?is ,act may be cit$ z ! ,no    
,bonuses = ,tax-,del9qu5t ,,irs         
,employees ,act ( #bjad4  #b4           
,prohibition on p]=mance aw>ds to ,,irs 
employees :o owe back taxes  7a7  ,9    
g5]al  ,! ,commission] ( ! ,int]nal     
,rev5ue ,s]vice %all n provide any      
p]=mance aw>d 7includ+1 b n limit$ to1  
bonuses1 /ep increases1 & "t (f7 to an  
employee ( ! ,int]nal ,rev5ue ,s]vice :o
 owes an out/&+ ,f$]al tax debt4  7b7   
,out/&+ ,f$]al tax debt  ,= purposes (  
?is section1 ! t]m out/&+ ,f$]al tax    

debt means any out/&+ debt "u ! ,int]nal
 ,rev5ue ,code ( #aihf :i* has n be5    
paid aft] an assessm5t ( a tax1 p5alty1 
or int]e/ & :i* is n subject to fur!r   
appeal or a petition = r$et]m9ation "u  
su* ,code4 ,a debt %all n fail to be    
treat$ z an out/&+ ,f$]al tax debt m]ely
 because x is ! subject ( an in/allm5t  
agreem5t "u section #faei ( su* ,code or
 an (f]-9-compromise "u section #gaba ( 
su* ,code4