,,ii #aadth ,,congress #ast ,session ,s4 #cjc ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,january #bi1 #bjae,mr4 ,roberts introduced the following bill2 which was read twice and referred to the ,committee on ,homeland ,security and ,governmental ,affairs ,a ,,bill ,to amend title #e1 ,united ,states ,code1 to provide that individuals having seriously delinquent tax debts shall be ineligible for ,federal employment4 #a4 ,short title ,this ,act may be cited as the ,federal ,employee ,tax ,accountability ,act of #bjae4 #b4 ,ineligibility of individuals having seriously delinquent tax debts for ,federal employment 7a7 ,in general ,chapter #de of title #e1 ,united ,states ,code1 is amended by adding at the end the following3 ,,iv ,limitations on bonuses #deca4 ,definitions ,for purposes of this subchapter-- 7#a7 the term agency means-- 7,a7 an ,executive agency2 7,b7 the ,united ,states ,postal ,service2 7,c7 the ,postal ,regulatory ,commission2 and 7,d7 an employing authority in the legislative branch2 7#b7 the term bonus means any bonus or cash award relating to employment1 including an award under this chapter1 an additional step-increase under section #eccf1 an award under section #echd1 a recruitment or relocation bonus under section #egec1 and a retention bonus under section #eged2 7#c7 the term employee means an employee in or under an agency1 including an individual described in section #bajd7;b7 or #baje7;e72 and 7#d7 the term seriously delinquent tax debt-- 7,a7 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 ,code2 and 7,b7 does not include-- 7i7 a debt that is being paid in a timely manner pursuant to an agreement under section #faei or section #gabb of such ,code2 7ii7 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 pending2 7iii7 a debt with respect to which a levy has been issued under section #fcca of such ,code 7or1 in the case of an applicant for employment1 a debt with respect to which the applicant agrees to be subject to a levy issued under such section72 and 7iv7 a debt with respect to which relief under section #fcdc7;a77#a77;,d7 of such ,code is granted4 #decb4 ,ineligibility for bonuses 7a7 ,in general ,subject to subsection 7c71 any individual who has a seriously delinquent tax debt shall be ineligible to receive a bonus from an agency4 7b7 ,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 7as part of the application for employment7 certification that such individual does not have any seriously delinquent tax debt4 7c7 ,regulations ,the ,office of ,personnel ,management1 in consultation with the ,internal ,revenue ,service1 shall promulgate regulations to carry out this section with respect to the executive branch1 which shall provide for the following3 7#a7 ,all due process rights1 afforded by chapter #ge and any other provision of law1 shall apply with respect to a determination under this section that an individual is ineligible to receive a bonus4 7#b7 ,before any such determination is given effect with respect to an individual1 the individual shall be afforded #ahj days to demonstrate that such individual's debt is one described in clause 7i71 7ii71 7iii71 or 7iv7 of section #deca7;a77#d77;,b74 7#c7 ,an employee who has a seriously delinquent tax debt may receive a bonus1 in a situation involving financial hardship1 if the continued service of such employee is in the best interests of the ,united ,states1 as determined on a case-by-case basis4 7d7 ,reports to ,congress ,the ,director of the ,office of ,personnel ,management shall report annually to ,congress on the number of exemptions made pursuant to subsection 7c77#c74 #decc4 ,review of public records 7a7 ,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 7as described in section #deca7d77 has been filed with respect to an employee of or an applicant for employment with such agency4 7b7 ,additional requests ,if a notice of lien is discovered under subsection 7a7 with respect to an employee or applicant for employment1 the agency may-- 7#a7 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 the employee or applicant has a seriously delinquent tax debt2 and 7#b7 contact the ,secretary of the ,treasury to request tax information limited to describing whether the employee or applicant has a seriously delinquent tax debt4 7c7 ,authorization form ,the ,secretary of the ,treasury shall make available to all agencies a standard form for the authorization described in subsection 7b77#a74 7d7 ,negative consideration ,the head of an agency1 in considering an individual's application for employment or in making an employee appraisal or evaluation1 shall give negative consideration to a refusal or failure to comply with a request under subsection 7b77#a74 #decd4 ,confidentiality ,neither the head nor any other employee of an agency may-- 7#a7 use any information furnished under the provisions of this subchapter for any purpose other than the administration of this subchapter2 7#b7 make any publication whereby the information furnished by or with respect to any particular individual under this subchapter can be identified2 or 7#c7 permit anyone who is not an employee of such agency to examine or otherwise have access to any such information4 4 7b7 ,technical and conforming amendment ,the table of sections for chapter #de of title #e1 ,united ,states ,code1 is amended by adding at the end the following3 ,,subchapter ,,iv--,limitations on bonuses#deca4 ,definitions4#decb4 ,ineligibility for bonuses4#decc4 ,review of public records4#decd4 ,confidentiality4 4 #c4 ,effective date ,this ,act and the amendments made by this ,act shall take effect #i months after the date of enactment of this ,act4