,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #cif  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #aj1 #bjag,mr4
 ,*affetz introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ov]sight &  
,gov]nm5t ,re=m  ,a ,,bill  ,to prohibit
 ! aw>d ( a contract or grant 9 excess (
 ! simplifi$ acquisition ?re%old to a   
pot5tial contractor or grant applicant )
 a s]i\sly del9qu5t tax debt1 to am5d   
title #e1 ,unit$ ,/ates ,code1 to       
provide t individuals hav+ s]i\sly      
del9qu5t tax debts %all be ineligible = 
,f$]al employm5t1 & = o!r purposes4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,tax ,acc\ntability ,act ( #bjag4  #b4  
,prohibition on aw>d ( contract or grant
 9 excess ( simplifi$ acquisition       
?re%old to pot5tial contractor or grant 
applicant ) s]i\sly del9qu5t tax debt   
7a7 ,gov]nm5tal policy ,x is ! policy ( 
! ,unit$ ,/ates ,gov]nm5t t no ,gov]nm5t
 contracts or grants %\ld be aw>d$ to   
individuals or companies ) s]i\sly      
del9qu5t ,f$]al tax debts4  7b7         

,disclosure & evaluation ( contract (f]s
 f del9qu5t ,f$]al debtors  7#a7 ,9     
g5]al ,! head ( any executive ag5cy t   
issues a solicitation = bids or a reque/
 = proposals = a contract 9 an am\nt    
great] ?an ! simplifi$ acquisition      
?re%old %all require ea* p]son t submits
 a bid or proposal to submit ) ! bid or 
proposal a =m--  7,a7 c]tify+ :e!r su*  
p]son has a s]i\sly del9qu5t tax debt2 &
  7,b7 au?oriz+ ! ,secret>y ( !         
,treasury to disclose to ! head ( !     
ag5cy in=mation limit$ to describ+ :e!r 
! p]son has a s]i\sly del9qu5t tax debt4
  7#b7 ,impact on responsibility        
det]m9ation ,! head ( any executive     
ag5cy1 9 evaluat+ any (f] receiv$ 9     
response to a solicitation issu$ by !   
ag5cy = bids or proposals = a contract1 
%all consid] a c]tification t ! (f]or   
has a s]i\sly del9qu5t tax debt to be   
def9itive pro( t ! (f]or is n a         
responsible s\rce z def9$ 9 section #aac
 ( title #da1 ,unit$ ,/ates ,code4  7#c7
 ,deb>m5t  7,a7 ,requirem5t ,except z   

provid$ 9 subp>agraph 7,b71 ! head ( an 
executive ag5cy %all initiate a         
susp5sion or deb>m5t proce$+ aga9/ a    
p]son aft] receiv+ an (f] = a contract f
 su* p]son if--  7i7 su* (f] conta9s a  
c]tification 7z requir$ "u p>agraph     
7#a77;,a77 t su* p]son has a s]i\sly    
del9qu5t tax debt2 or  7ii7 ! head ( !  
ag5cy receives in=mation f ! ,secret>y (
 ! ,treasury 7z au?oriz$ "u p>agraph    
7#a77;,b77 demon/rat+ t su* a           
c]tification submitt$ by su* p]son is   
false4  7,b7 ,waiv] ,! head ( an        
executive ag5cy may waive subp>agraph   
7,a7 ) respect to a p]son bas$ ^u a     
writt5 f9d+ ( urg5t & compell+          
circum/ances significantly affect+ !    
int]e/s ( ! ,unit$ ,/ates4 ,if ! head ( 
an executive ag5cy waives subp>agraph   
7,a7 = a p]son1 ! head ( ! ag5cy %all   
submit to ! ,committee on ,ov]sight &   
,gov]nm5t ,re=m ( ! ,h\se (             
,repres5tatives & ! ,committee on       
,homel& ,security & ,gov]nm5tal ,affairs
 ( ! ,s5ate1 )9 #cj days aft] ! waiv] is

 made1 a report conta9+ ! rationale = ! 
waiv] & relevant in=mation support+ !   
waiv] decision4  7#d7 ,release (        
in=mation ,! ,secret>y ( ! ,treasury1 9 
consultation ) ! ,director ( ! ,(fice ( 
,managem5t & ,budget1 %all make         
available to all executive ag5cies a    
/&>d =m = ! au?orization describ$ 9     
p>agraph 7#a77;,b74  7#e7 ,revision (   
regulations ,n lat] ?an #bgj days aft] !
 date ( ! enactm5t ( ?is ,act1 ! ,f$]al 
,acquisition ,regulation %all be revis$ 
to incorporate ! requirem5ts ( ?is      
section4  7c7 ,disclosure & evaluation (
 grant applications f del9qu5t ,f$]al   
debtors  7#a7 ,9 g5]al ,! head ( any    
executive ag5cy t (f]s a grant 9 excess 
( an am\nt equal to ! simplifi$         
acquisition ?re%old %all require ea*    
grant applicant to submit ) ! grant     
application a =m--  7,a7 c]tify+ :e!r   
su* applicant has a s]i\sly del9qu5t tax
 debt2 &  7,b7 au?oriz+ ! ,secret>y ( ! 
,treasury to disclose to ! head ( !     
ag5cy in=mation limit$ to describ+ :e!r 

! applicant has a s]i\sly del9qu5t tax  
debt4  7#b7 ,impact on det]m9ation (    
f9ancial /ability ,! head ( any         
executive ag5cy1 9 evaluat+ any         
application = a grant (f]$ by ! ag5cy1  
%all consid] a c]tification "u p>agraph 
7#a77;,a7 t ! grant applicant has a     
s]i\sly del9qu5t tax debt to be         
def9itive pro( t ! applicant is         
high-risk & %all--  7,a7 decl9e ! grant 
application2  7,b7 ensure t ! applicant 
does n receive any future grant (f]$ by 
! ag5cy2 &  7,c7 9 ! case ( an applicant
 t has1 z ( ! date on :i* ! grant       
application is d5i$ "u subp>agraph 7,a71
 an exi/+ grant previ\sly aw>d$ by !    
ag5cy1 take appropriate measures "u     
guidel9es issu$ by ! ,(fice ( ,managem5t
 & ,budget pursuant to p>agraph 7#e7 =  
enhanc$ ov]sight ( ! applicant4  7#c7   
,deb>m5t  7,a7 ,requirem5t ,except z    
provid$ 9 subp>agraph 7,b71 ! head ( an 
executive ag5cy %all initiate a         
susp5sion or deb>m5t proce$+ aga9/ a    
grant applicant aft] receiv+ a grant    

application f su* applicant if--  7i7   
su* application conta9s a c]tification  
7z requir$ "u p>agraph 7#a77;,a77 t su* 
applicant has a s]i\sly del9qu5t tax    
debt2 or  7ii7 ! head ( ! ag5cy receives
 in=mation f ! ,secret>y ( ! ,treasury  
7z au?oriz$ "u p>agraph 7#a77;,b77      
demon/rat+ t su* a c]tification submitt$
 by su* applicant is false4  7,b7 ,waiv]
 ,! head ( an executive ag5cy may waive 
subp>agraph 7,a7 ) respect to an        
applicant bas$ ^u a writt5 f9d+ ( urg5t 
& compell+ circum/ances significantly   
affect+ ! int]e/s ( ! ,unit$ ,/ates4 ,if
 ! head ( an executive ag5cy waives     
subp>agraph 7,a7 = an applicant1 ! head 
( ! ag5cy %all submit to ! ,committee on
 ,ov]sight & ,gov]nm5t ,re=m ( ! ,h\se (
 ,repres5tatives & ! ,committee on      
,homel& ,security & ,gov]nm5tal ,affairs
 ( ! ,s5ate1 )9 #cj days aft] ! waiv] is
 made1 a report conta9+ ! rationale = ! 
waiv] & relevant in=mation support+ !   
waiv] decision4  7#d7 ,release (        
in=mation ,! ,secret>y ( ! ,treasury1 9 

consultation ) ! ,director ( ! ,(fice ( 
,managem5t & ,budget1 %all make         
available to all executive ag5cies a    
/&>d =m = ! au?orization describ$ 9     
p>agraph 7#a77;,b74  7#e7 ,revision (   
regulations ,n lat] ?an #bgj days aft] !
 date ( ! enactm5t ( ?is ,act1 !        
,director ( ! ,(fice ( ,managem5t &     
,budget %all revise su* regulations z   
necess>y to incorporate ! requirem5ts ( 
?is section4  7d7 ,def9itions & special 
rules ,= purposes ( ?is section3 7#a7   
,executive ag5cy ,! t]m executive ag5cy 
has ! mean+ giv5 su* t]m 9 section #acc 
( title #da1 ,unit$ ,/ates ,code4  7#b7 
,s]i\sly del9qu5t tax debt  7,a7 ,9     
g5]al ,! t]m s]i\sly del9qu5t tax debt  
means a ,f$]al tax liability t-- 7i7 has
 be5 assess$ by ! ,secret>y ( !         
,treasury "u ! ,int]nal ,rev5ue ,code ( 
#aihf2 &  7ii7 may be collect$ by !     
,secret>y by levy or by a proce$+ 9     
c\rt4  7,b7 ,exceptions ,su* t]m does n 
include--  7i7 a debt t is be+ paid 9 a 
timely mann] pursuant to an agreem5t "u 

section #faei or section #gabb ( su*    
,code2  7ii7 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+2  
7iii7 a debt ) respect to :i* a cont9u\s
 levy has be5 issu$ "u section #fcca (  
su* ,code 7or1 9 ! case ( an applicant =
 employm5t1 a debt ) respect to :i* !   
applicant agrees to be subject to su* a 
levy72 &  7iv7 a debt ) respect to :i*  
su* a levy is releas$ "u section        
#fcdc7;a77#a77;,d7 ( su* ,code4  7e7    
,effective date ,?is section %all apply 
) respect to contracts & grants aw>d$ on
 or aft] ! date occurr+ #bgj days aft] !
 date ( ! enactm5t ( ?is ,act4  #c4     
,ineligibility ( noncompliant taxpay]s =
 ,f$]al employm5t  7a7 ,9 g5]al ,*apt]  
#gc ( title #e1 ,unit$ ,/ates ,code1 is 
am5d$ by add+ at ! end ! foll[+3  ,,viii
 ,ineligibility ( ,noncompliant         
,taxpay]s = ,f$]al ,employm5t  #gcha4   
,def9itions ,= purposes ( ?is sub*apt]--

  7#a7 ,! t]m s]i\sly del9qu5t tax debt 
means a ,f$]al tax liability t has be5  
assess$ by ! ,secret>y ( ! ,treasury "u 
! ,int]nal ,rev5ue ,code ( #aihf & may  
be collect$ by ! ,secret>y by levy or by
 a proce$+ 9 c\rt1 except t su* t]m does
 n include--  7,a7 a debt t is be+ paid 
9 a timely mann] pursuant to an agreem5t
 "u section #faei or section #gabb ( su*
 ,code2  7,b7 a debt ) respect to :i* a 
collection due process he>+ "u section  
#fccj ( su* ,code1 or relief "u         
subsection 7a71 7b71 or 7f7 ( section   
#fjae ( su* ,code1 is reque/$ or p5d+2  
7,c7 a debt ) respect to :i* a cont9u\s 
levy has be5 issu$ "u section #fcca (   
su* ,code 7or1 9 ! case ( an applicant =
 employm5t1 a debt ) respect to :i* !   
applicant agrees to be subject to su* a 
levy72 &  7,d7 a debt ) respect to :i*  
su* a levy is releas$ "u section        
#fcdc7;a77#a77;,d7 ( su* ,code2  7#b7 ! 
t]m employee means an employee 9 or "u  
an ag5cy1 includ+ an individual describ$
 9 sections #bajd7;b7 & #baje7;e72 &    

7#c7 ! t]m ag5cy means-- 7,a7 an        
,executive ag5cy2  7,b7 ! ,unit$ ,/ates 
,po/al ,s]vice2  7,c7 ! ,po/al          
,regulatory ,commission2 &  7,d7 an     
employ+ au?ority 9 ! legislative bran*4 
#gchb4 ,ineligibility = employm5t  7a7  
,9 g5]al ,subject to subsection 7c71 an 
individual is ineligible to be appo9t$  
or to cont9ue s]v+ z an employee if su* 
individual--  7#a7 has a s]i\sly        
del9qu5t tax debt2  7#b7 does n submit !
 c]tification requir$ "u subsection 7b72
 or  7#c7 does n submit an au?orization 
=m reque/$ "u section #gchc7;b77#a74    
7b7 ,disclosure requirem5t ,! head ( ea*
 ag5cy %all take appropriate measures to
 ensure t ea* individual apply+ =       
employm5t ) su* ag5cy %all be requir$ to
 submit 7z "p ( ! application =         
employm5t7 c]tification t su* individual
 does n h any s]i\sly del9qu5t tax debt4
  7c7 ,regulations ,! ,(fice ( ,p]sonnel
 ,managem5t1 9 consultation ) ! ,int]nal
 ,rev5ue ,s]vice1 %all1 = purposes (    
c>ry+ out ?is section ) respect to !    

executive bran*1 promulgate any         
regulations :i* ! ,(fice consid]s       
necess>y1 except t su* regulations %all 
provide = ! foll[+3  7#a7 ,all          
applicable due process rights1 af=d$ by 
*apt] #ge & any o!r provision ( law1    
%all apply ) respect to a det]m9ation "u
 ?is section t an applicant is          
ineligible to be appo9t$ or t an        
employee is ineligible to cont9ue s]v+4 
7#b7 ,be=e any su* det]m9ation is giv5  
effect ) respect to an individual1 !    
individual %all be af=d$ #ahj days to   
demon/rate t su* individual's debt is "o
 describ$ 9 subp>agraph 7,a71 7,b71     
7,c71 or 7,d7 ( section #gcha7a74  7#c7 
,an employee may cont9ue to s]ve1 9 a   
situation involv+ f9ancial h>d%ip1 if ! 
cont9u$ s]vice ( su* employee is 9 ! be/
 int]e/s ( ! ,unit$ ,/ates1 z det]m9$ on
 a case-by-case basis & c]tifi$ z su* by
 ! head ( ! ag5cy4  7d7 ,reports to     
,congress ,! ,director ( ! ,(fice (     
,p]sonnel ,managem5t %all report        
annually to ! ,committee on ,ov]sight & 

,gov]nm5t ,re=m ( ! ,h\se (             
,repres5tatives & ! ,committee on       
,homel& ,security & ,gov]nm5tal ,affairs
 ( ! ,s5ate on ! numb] ( exemptions     
reque/$ & ! numb] ( exemptions grant$ "u
 subsection 7c77#c74  #gchc4 ,review (  
public records  7a7 ,9 g5]al ,ea* ag5cy 
%all provide = su* reviews ( public     
records z ! head ( su* ag5cy consid]s   
appropriate to det]m9e if a notice ( li5
 has be5 fil$ pursuant to section #fcbc 
( ! ,int]nal ,rev5ue ,code ( #aihf )    
respect to an employee ( or an applicant
 = employm5t ) su* ag5cy4  7b7          
,additional reque/s ,if a notice ( li5  
is discov]$ "u subsection 7a7 ) respect 
to an employee or applicant = employm5t1
 ! ag5cy may--  7#a7 reque/ t ! employee
 or applicant execute & submit a =m     
au?oriz+ ! ,secret>y ( ! ,treasury to   
disclose to ! head ( ! ag5cy in=mation  
limit$ to describ+ :e!r--  7,a7 !       
employee or applicant has a s]i\sly     
del9qu5t tax debt2 or  7,b7 !re is a    
f9al adm9i/rative or judicial           

det]m9ation t su* employee or applicant 
committ$ any act describ$ "u section    
#gche7;b72 &  7#b7 reque/ t ! ,secret>y 
( ! ,treasury disclose any in=mation s  
au?oriz$ to be disclos$4  7c7           
,au?orization =m ,! ,secret>y ( !       
,treasury %all make available to all    
ag5cies a /&>d =m = ! au?orization      
describ$ 9 subsection 7b77#a74  #gchd4  
,confid5tiality ,nei!r ! head nor any   
o!r employee ( an ag5cy may-- 7#a7 use  
any in=mation furni%$ "u ! provisions ( 
?is sub*apt] = any purpose o!r ?an !    
adm9i/ration ( ?is sub*apt]2  7#b7 make 
any publication :]eby ! in=mation       
furni%$ by or ) respect to any p>ticul> 
individual "u ?is sub*apt] c be         
id5tifi$2 or  7#c7 p]mit anyone :o is n 
an employee ( su* ag5cy to exam9e or    
o!rwise h access to any su* in=mation4  
#gche4 ,adv]se actions = employees :o   
und]/ate taxes or fail to file  7a7 ,9  
g5]al  7#a7 ,9 g5]al ,subject to        
subsection 7c7 & p>agraph 7#b7 ( ?is    
subsection1 ! head ( an ag5cy may take  

any p]sonnel action aga9/ an employee ( 
su* ag5cy if !re is a f9al adm9i/rative 
or judicial det]m9ation t su* employee  
committ$ any act describ$ "u subsection 
7b74  7#b7 ,p]sonnel actions ,9 p>agraph
 7#a71 ! t]m p]sonnel action includes   
sep>ation b does n include adm9i/rative 
leave or any o!r type ( paid leave )\t  
duty or *>ge to leave4  7b7 ,acts ,!    
acts ref]r$ to "u subsection 7a77#a7    
are-- 7#a7 willful failure to file any  
return ( tax requir$ "u ! ,int]nal      
,rev5ue ,code ( #aihf1 unless su*       
failure is due to reasonable cause & n  
to willful neglect2 or  7#b7 willful    
und]/atem5t ( ,f$]al tax liability1     
unless su* und]/atem5t is due to        
reasonable cause & n to willful neglect4
  7c7 ,proc$ure ,"u regulations         
prescrib$ by ! ,(fice ( ,p]sonnel       
,managem5t1 an employee subject to a    
p]sonnel action "u ?is section %all be  
entitl$ to ! proc$ures provid$ "u       
sections #geac or #gedc1 z applicable4  
4  7b7 ,cl]ical am5dm5t ,! analysis =   

*apt] #gc ( title #e1 ,unit$ ,/ates     
,code1 is am5d$ by add+ at ! end !      
foll[+3  ,,sub*apt]                     
,,viii--,,ineligibility ,,(             
,,noncompliant ,,taxpay]s ,,= ,,f$]al   
,,employm5t #gcha4 ,def9itions4 #gchb4  
,ineligibility = employm5t4 #gchc4      
,review ( public records4 #gchd4        
,confid5tiality4 #gche4 ,adv]se actions 
= employees :o und]/ate taxes or fail to
 file4  4  7c7 ,effective date ,?is     
section1 & ! am5dm5ts made by ?is       
section1 %all take effect #bgj days aft]
 ! date ( ! enactm5t ( ?is ,act4