,i #aaeth ,,congress #ast ,session ,h4 ,r4 #cif ,,in ,,the ,,house ,,of ,,representatives ,january #aj1 #bjag,mr4 ,chaffetz introduced the following bill2 which was referred to the ,committee on ,oversight and ,government ,reform ,a ,,bill ,to prohibit the award of a contract or grant in excess of the simplified acquisition threshold to a potential contractor or grant applicant with a seriously delinquent tax debt1 to amend title #e1 ,united ,states ,code1 to provide that individuals having seriously delinquent tax debts shall be ineligible for ,federal employment1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,tax ,accountability ,act of #bjag4 #b4 ,prohibition on award of contract or grant in excess of simplified acquisition threshold to potential contractor or grant applicant with seriously delinquent tax debt 7a7 ,governmental policy ,it is the policy of the ,united ,states ,government that no ,government contracts or grants should be awarded to individuals or companies with seriously delinquent ,federal tax debts4 7b7 ,disclosure and evaluation of contract offers from delinquent ,federal debtors 7#a7 ,in general ,the head of any executive agency that issues a solicitation for bids or a request for proposals for a contract in an amount greater than the simplified acquisition threshold shall require each person that submits a bid or proposal to submit with the bid or proposal a form-- 7,a7 certifying whether such person has a seriously delinquent tax debt2 and 7,b7 authorizing the ,secretary of the ,treasury to disclose to the head of the agency information limited to describing whether the person has a seriously delinquent tax debt4 7#b7 ,impact on responsibility determination ,the head of any executive agency1 in evaluating any offer received in response to a solicitation issued by the agency for bids or proposals for a contract1 shall consider a certification that the offeror has a seriously delinquent tax debt to be definitive proof that the offeror is not a responsible source as defined in section #aac of title #da1 ,united ,states ,code4 7#c7 ,debarment 7,a7 ,requirement ,except as provided in subparagraph 7,b71 the head of an executive agency shall initiate a suspension or debarment proceeding against a person after receiving an offer for a contract from such person if-- 7i7 such offer contains a certification 7as required under paragraph 7#a77;,a77 that such person has a seriously delinquent tax debt2 or 7ii7 the head of the agency receives information from the ,secretary of the ,treasury 7as authorized under paragraph 7#a77;,b77 demonstrating that such a certification submitted by such person is false4 7,b7 ,waiver ,the head of an executive agency may waive subparagraph 7,a7 with respect to a person based upon a written finding of urgent and compelling circumstances significantly affecting the interests of the ,united ,states4 ,if the head of an executive agency waives subparagraph 7,a7 for a person1 the head of the agency shall submit to the ,committee on ,oversight and ,government ,reform of the ,house of ,representatives and the ,committee on ,homeland ,security and ,governmental ,affairs of the ,senate1 within #cj days after the waiver is made1 a report containing the rationale for the waiver and relevant information supporting the waiver decision4 7#d7 ,release of information ,the ,secretary of the ,treasury1 in consultation with the ,director of the ,office of ,management and ,budget1 shall make available to all executive agencies a standard form for the authorization described in paragraph 7#a77;,b74 7#e7 ,revision of regulations ,not later than #bgj days after the date of the enactment of this ,act1 the ,federal ,acquisition ,regulation shall be revised to incorporate the requirements of this section4 7c7 ,disclosure and evaluation of grant applications from delinquent ,federal debtors 7#a7 ,in general ,the head of any executive agency that offers a grant in excess of an amount equal to the simplified acquisition threshold shall require each grant applicant to submit with the grant application a form-- 7,a7 certifying whether such applicant has a seriously delinquent tax debt2 and 7,b7 authorizing the ,secretary of the ,treasury to disclose to the head of the agency information limited to describing whether the applicant has a seriously delinquent tax debt4 7#b7 ,impact on determination of financial stability ,the head of any executive agency1 in evaluating any application for a grant offered by the agency1 shall consider a certification under paragraph 7#a77;,a7 that the grant applicant has a seriously delinquent tax debt to be definitive proof that the applicant is high-risk and shall-- 7,a7 decline the grant application2 7,b7 ensure that the applicant does not receive any future grant offered by the agency2 and 7,c7 in the case of an applicant that has1 as of the date on which the grant application is denied under subparagraph 7,a71 an existing grant previously awarded by the agency1 take appropriate measures under guidelines issued by the ,office of ,management and ,budget pursuant to paragraph 7#e7 for enhanced oversight of the applicant4 7#c7 ,debarment 7,a7 ,requirement ,except as provided in subparagraph 7,b71 the head of an executive agency shall initiate a suspension or debarment proceeding against a grant applicant after receiving a grant application from such applicant if-- 7i7 such application contains a certification 7as required under paragraph 7#a77;,a77 that such applicant has a seriously delinquent tax debt2 or 7ii7 the head of the agency receives information from the ,secretary of the ,treasury 7as authorized under paragraph 7#a77;,b77 demonstrating that such a certification submitted by such applicant is false4 7,b7 ,waiver ,the head of an executive agency may waive subparagraph 7,a7 with respect to an applicant based upon a written finding of urgent and compelling circumstances significantly affecting the interests of the ,united ,states4 ,if the head of an executive agency waives subparagraph 7,a7 for an applicant1 the head of the agency shall submit to the ,committee on ,oversight and ,government ,reform of the ,house of ,representatives and the ,committee on ,homeland ,security and ,governmental ,affairs of the ,senate1 within #cj days after the waiver is made1 a report containing the rationale for the waiver and relevant information supporting the waiver decision4 7#d7 ,release of information ,the ,secretary of the ,treasury1 in consultation with the ,director of the ,office of ,management and ,budget1 shall make available to all executive agencies a standard form for the authorization described in paragraph 7#a77;,b74 7#e7 ,revision of regulations ,not later than #bgj days after the date of the enactment of this ,act1 the ,director of the ,office of ,management and ,budget shall revise such regulations as necessary to incorporate the requirements of this section4 7d7 ,definitions and special rules ,for purposes of this section3 7#a7 ,executive agency ,the term executive agency has the meaning given such term in section #acc of title #da1 ,united ,states ,code4 7#b7 ,seriously delinquent tax debt 7,a7 ,in general ,the term seriously delinquent tax debt means a ,federal tax liability that-- 7i7 has been assessed by the ,secretary of the ,treasury under the ,internal ,revenue ,code of #aihf2 and 7ii7 may be collected by the ,secretary by levy or by a proceeding in court4 7,b7 ,exceptions ,such term 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 continuous 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 such a levy72 and 7iv7 a debt with respect to which such a levy is released under section #fcdc7;a77#a77;,d7 of such ,code4 7e7 ,effective date ,this section shall apply with respect to contracts and grants awarded on or after the date occurring #bgj days after the date of the enactment of this ,act4 #c4 ,ineligibility of noncompliant taxpayers for ,federal employment 7a7 ,in general ,chapter #gc of title #e1 ,united ,states ,code1 is amended by adding at the end the following3 ,,viii ,ineligibility of ,noncompliant ,taxpayers for ,federal ,employment #gcha4 ,definitions ,for purposes of this subchapter-- 7#a7 ,the term seriously delinquent tax debt means a ,federal tax liability that has been assessed by the ,secretary of the ,treasury under the ,internal ,revenue ,code of #aihf and may be collected by the ,secretary by levy or by a proceeding in court1 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 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 pending2 7,c7 a debt with respect to which a continuous 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 such a levy72 and 7,d7 a debt with respect to which such a levy is released under section #fcdc7;a77#a77;,d7 of such ,code2 7#b7 the term employee means an employee in or under an agency1 including an individual described in sections #bajd7;b7 and #baje7;e72 and 7#c7 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 branch4 #gchb4 ,ineligibility for employment 7a7 ,in general ,subject to subsection 7c71 an individual is ineligible to be appointed or to continue serving as an employee if such individual-- 7#a7 has a seriously delinquent tax debt2 7#b7 does not submit the certification required under subsection 7b72 or 7#c7 does not submit an authorization form requested under section #gchc7;b77#a74 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 shall1 for purposes of carrying out this section with respect to the executive branch1 promulgate any regulations which the ,office considers necessary1 except that such regulations shall provide for the following3 7#a7 ,all applicable 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 applicant is ineligible to be appointed or that an employee is ineligible to continue serving4 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 subparagraph 7,a71 7,b71 7,c71 or 7,d7 of section #gcha7a74 7#c7 ,an employee may continue to serve1 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 basis and certified as such by the head of the agency4 7d7 ,reports to ,congress ,the ,director of the ,office of ,personnel ,management shall report annually to the ,committee on ,oversight and ,government ,reform of the ,house of ,representatives and the ,committee on ,homeland ,security and ,governmental ,affairs of the ,senate on the number of exemptions requested and the number of exemptions granted under subsection 7c77#c74 #gchc4 ,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 has been filed pursuant to section #fcbc of the ,internal ,revenue ,code of #aihf 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-- 7,a7 the employee or applicant has a seriously delinquent tax debt2 or 7,b7 there is a final administrative or judicial determination that such employee or applicant committed any act described under section #gche7;b72 and 7#b7 request that the ,secretary of the ,treasury disclose any information so authorized to be disclosed4 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 #gchd4 ,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 #gche4 ,adverse actions for employees who understate taxes or fail to file 7a7 ,in general 7#a7 ,in general ,subject to subsection 7c7 and paragraph 7#b7 of this subsection1 the head of an agency may take any personnel action against an employee of such agency if there is a final administrative or judicial determination that such employee committed any act described under subsection 7b74 7#b7 ,personnel actions ,in paragraph 7#a71 the term personnel action includes separation but does not include administrative leave or any other type of paid leave without duty or charge to leave4 7b7 ,acts ,the acts referred to under subsection 7a77#a7 are-- 7#a7 willful failure to file any return of tax required under the ,internal ,revenue ,code of #aihf1 unless such failure is due to reasonable cause and not to willful neglect2 or 7#b7 willful understatement of ,federal tax liability1 unless such understatement is due to reasonable cause and not to willful neglect4 7c7 ,procedure ,under regulations prescribed by the ,office of ,personnel ,management1 an employee subject to a personnel action under this section shall be entitled to the procedures provided under sections #geac or #gedc1 as applicable4 4 7b7 ,clerical amendment ,the analysis for chapter #gc of title #e1 ,united ,states ,code1 is amended by adding at the end the following3 ,,subchapter ,,viii--,,ineligibility ,,of ,,noncompliant ,,taxpayers ,,for ,,federal ,,employment #gcha4 ,definitions4 #gchb4 ,ineligibility for employment4 #gchc4 ,review of public records4 #gchd4 ,confidentiality4 #gche4 ,adverse actions for employees who understate taxes or fail to file4 4 7c7 ,effective date ,this section1 and the amendments made by this section1 shall take effect #bgj days after the date of the enactment of this ,act4