,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #fagg  ,,in ,,the ,,house ,,of  
,,representatives  ,march #aj1 #bjbj,mr4
 ,mc,carthy introduced the following    
bill2 which was referred to the         
,committee on ,house ,administration  ,a
 ,,bill  ,to require ,members of        
,congress to disclose delinquent tax    
liabilities and wage garnishments1 and  
for other purposes4  #a4 ,short title   
,this ,act may be cited as the ,members 
of ,congress ,tax ,liability and        
,garnishment ,accountability ,act of    
#bjbj4  #b4 ,requiring ,members of      
,congress to disclose tax liability and 
wage garnishment in annual financial    
disclosure reports  7a7 ,in general     
,section #ajb7;a7 of the ,ethics in     
,government ,act of #aigh 7#e ,u4,s4,c4 
,app47 is amended by adding at the end  
the following3  7#i7 7,a7 ,for          
individuals described in section        
#aja7;f77#i7-- 7i7 the amount of any    
delinquent tax liability owed to the    
,united ,states or any ,state or unit of

 local government2 and  7ii7 the amount 
of any garnishment against the          
individual's salary4  7,b7 ,in this     
paragraph-- 7i7 the term delinquent tax 
liability means any unpaid tax liability
 which has been assessed and with       
respect to which all judicial and       
administrative remedies have been       
exhausted1 or have lapsed2 and  7ii7 any
 delinquent tax liability of an entity  
more than #ej percent of the stock of   
which in the case of a corporation 7by  
vote or value71 or #ej percent of the   
capital and profits interest of which in
 the case of an entity other than a     
corporation1 is owned directly or       
indirectly by an individual shall be    
treated as a delinquent tax liability of
 such individual in proportion to such  
individual's ownership interest in such 
entity4  4  7b7 ,inclusion in report    
,section #ajb7;b77#a77;,a7 of the       
,ethics in ,government ,act of #aigh 7#e
 ,u4,s4,c4 ,app47 is amended by striking
 paragraph 7#a7 and inserting paragraphs

 7#a7 and 7#i74  7c7 ,federal tax       
liability  7#a7 ,requiring garnishment  
of compensation ,a ,member of ,congress 
who discloses a delinquent tax liability
 under section #ajb7;a77#i7 of the      
,ethics in ,government ,act of #aigh 7as
 added by subsection 7a77 shall1 not    
later than #cj calendar days after      
filing the form1 make an arrangement    
with the ,secretary of the ,senate or   
the ,chief ,administrative ,officer of  
the ,house of ,representatives1 as the  
case may be1 and the ,internal ,revenue 
,service or the ,state or unit of local 
government involved1 as the case may be1
 to have an appropriate amount of the   
,member's salary designated to pay the  
taxes owed to the ,united ,states or the
 ,state or unit of local government     
involved within a reasonable time       
period4  7#b7 ,member of ,congress      
defined ,in this subsection1 the term   
,member of ,congress means a ,senator or
 a ,representative in1 or ,delegate or  
,resident ,commissioner to1 the         

,congress4  #c4 ,holding salaries of    
,members of ,congress in escrow until   
repayment of delinquent tax liability   
7a7 ,holding salaries in escrow  7#a7   
,in general ,if a ,member of ,congress  
who has disclosed a delinquent tax      
liability under section #ajb7;a77#i7 of 
the ,ethics in ,government ,act of #aigh
 7as added by section #b7;a77 has not   
met the deadline under section          
#b7;c77#a7 to make the arrangement      
required under such section to pay the  
taxes owed1 during the period described 
in paragraph 7#b7 the payroll           
administrator of that ,house of         
,congress shall-- 7,a7 withhold from the
 ,member's compensation such amount as  
may be directed by the ,secretary of the
 ,treasury 7in the case of a delinquent 
tax liability owed to the ,united       
,states7 or the ,state or unit of local 
government involved 7in the case of a   
delinquent tax liability owed to a      
,state or unit of local government7 to  
pay the taxes owed within a reasonable  

period of time2 and  7,b7 deposit in an 
escrow account the remaining portion of 
the payments otherwise required to be   
made during such period for the         
compensation of the ,member and release 
such payments to the ,member only upon  
the expiration of such period4  7#b7    
,period described ,with respect to a    
,member of ,congress1 the period        
described in this paragraph is the      
period which begins on the date on which
 the ,secretary of the ,treasury 7in the
 case of a delinquent tax liability owed
 to the ,united ,states7 or the ,state  
or unit of local government involved 7in
 the case of a delinquent tax liability 
owed to a ,state or unit of local       
government7 provides the notification   
described in paragraph 7#c7 to the      
payroll administrator and ends on the   
earlier of-- 7,a7 the day on which the  
,secretary of the ,treasury or the      
,state or unit of local government      
involved 7as the case may be7 notifies  
the payroll administrator that the      

,member's delinquent tax liability has  
been repaid2 or  7,b7 the last day of   
the ,congress during which amounts are  
withheld under this section4  7#c7      
,notification described ,with respect to
 a ,member of ,congress1 a notification 
described in this paragraph is a        
notification from the ,secretary of the 
,treasury or the ,state or unit of local
 government involved 7as the case may   
be7 containing-- 7,a7 a statement that  
the ,member has not met the deadline    
under section #b7;c77#a7 to make the    
arrangement required under such section 
to pay the taxes owed2 and  7,b7 a      
statement of the amount to be withheld  
from the ,member's compensation under   
paragraph 7#a77;,a74  7#d7 ,withholding 
and remittance of amounts from payments 
held in escrow ,the payroll             
administrator shall provide for the same
 withholding and remittance with respect
 to a payment deposited in an escrow    
account under paragraph 7#a7 that would 
apply to the payment if the payment were

 not subject to paragraph 7#a74  7#e7   
,release of amounts at end of the       
,congress ,in order to ensure that this 
section is carried out in a manner that 
shall not vary the compensation of      
,senators or ,representatives in        
violation of the twenty-seventh article 
of amendment to the ,constitution of the
 ,united ,states1 the payroll           
administrator of a ,house of ,congress  
shall release for payment to a ,member  
of that ,house of ,congress any amounts 
remaining in an escrow account for the  
,member under this section on the last  
day of the ,congress during which       
amounts are withheld under this section4
  7#f7 ,role of ,secretary of the       
,treasury ,the ,secretary of the        
,treasury shall provide the payroll     
administrators of the ,houses of        
,congress with such assistance as may be
 necessary to enable the payroll        
administrators to carry out this        
section4  7b7 ,payroll ,administrator   
,defined ,in this section1 the payroll  

administrator of a ,house of ,congress  
means-- 7#a7 in the case of the ,house  
of ,representatives1 the ,chief         
,administrative ,officer of the ,house  
of ,representatives1 or an employee of  
the ,office of the ,chief               
,administrative ,officer who is         
designated by the ,chief ,administrative
 ,officer to carry out this section2 and
  7#b7 in the case of the ,senate1 the  
,secretary of the ,senate1 or an        
employee of the ,office of the          
,secretary of the ,senate who is        
designated by the ,secretary to carry   
out this section4  #d4 ,reporting of    
information on garnishment of           
compensation  7a7 ,compensation of      
,members of the ,house ,section #ajf7;b7
 of the ,house of ,representatives      
,administrative ,reform ,technical      
,corrections ,act 7#b ,u4,s4,c4         
#eece7;b77 is amended-- 7#a7 by striking
 and at the end of paragraph 7#e72  7#b7
 by redesignating paragraph 7#f7 as     
paragraph 7#g72 and  7#c7 by inserting  

after paragraph 7#e7 the following new  
paragraph3  7#f7 if during the period   
covered by the report1 the ,chief       
,administrative ,officer withheld       
amounts from a ,member's compensation   
under section #c7;a7 of the ,members of 
,congress ,tax ,liability and           
,garnishment ,accountability ,act of    
#bjbj or under an order of garnishment  
which required the ,chief               
,administrative ,officer to withhold a  
certain amount from the ,member's       
compensation to satisfy a debt owed by  
the ,member to another person 7other    
than amounts withheld under an agreement
 entered into by the ,secretary of the  
,treasury under section #faei of the    
,internal ,revenue ,code of #aihf or    
amounts withheld pursuant to a          
compromise of a case under section #gabb
 of such ,code71 the identification of  
the ,member and the amount withheld2 and
  4  7b7 ,compensation of ,senators     
,section #aje7;a7 of the ,legislative   
,branch ,appropriations ,act1 #aife 7#b 

,u4,s4,c4 #dajh7 is amended by adding at
 the end the following new paragraph3   
7#g7 ,if during the period covered by a 
report under paragraph 7#a71 the        
,secretary of the ,senate withheld      
amounts from a ,senator's compensation  
under section #c7;a7 of the ,members of 
,congress ,tax ,liability and           
,garnishment ,accountability ,act of    
#bjbj or under an order of garnishment  
which required the ,secretary to        
withhold a certain amount from the      
,senator's compensation to satisfy a    
debt owed by the ,senator to another    
person1 the ,secretary shall include in 
the report the identification of the    
,senator and the amount withheld4 ,the  
previous sentence does not apply in the 
case of amounts withheld under an       
agreement entered into by the ,secretary
 of the ,treasury under section #faei of
 the ,internal ,revenue ,code of #aihf  
or amounts withheld pursuant to a       
compromise of a case under section #gabb
 of such ,code4  4