,,ii #aagth ,,congress #ast ,session ,s4 #dhi ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,february #be1 #bjba,mr4 ,braun 7for himself and ,ms4 ,ernst7 introduced the following bill2 which was read twice and referred to the ,committee on ,homeland ,security and ,governmental ,affairs ,a ,,bill ,to require an annual report of ,federal employees and retirees with delinquent tax debt4 #a4 ,short title ,this ,act may be cited as the ,federal ,employees and ,retirees with ,delinquent ,tax ,debt ,initiative 7,,ferdi7 ,act4 #b4 ,annual report on ,federal employees and retirees with delinquent tax debt 7a7 ,in general ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall submit to the relevant committees and make a public on the internet an annual report on current and retired ,federal civilian and military employees who have delinquent tax debt or an unfiled tax return for the most recent fiscal year4 7b7 ,matters included ,the report under subsection 7a7 shall include-- 7#a7 the population of individuals who are civilian employees1 retired civilian employees1 active duty military employees1 military reserve or national guard employees1 and retired military employees2 7#b7 the number of individuals in each category listed in paragraph 7#a7 who have delinquent tax debt 7excluding those individuals who have an installment agreement7 or an unfiled tax return2 7#c7 the aggregate balance owed and the delinquency rate for each such category2 and 7#d7 the information described in paragraphs 7#b7 and 7#c7 broken down by ,federal agency4 7c7 ,relevant committees ,for purposes of this section1 the term relevant committees means the ,committee on ,finance of the ,senate1 the ,committee on ,ways and ,means of the ,house of ,representatives1 the ,committee on ,homeland ,security and ,governmental ,affairs of the ,senate1 and ,committee on ,oversight and ,reform of the ,house of ,representatives4 #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 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 employee means an employee in or under an agency1 including an individual described in section #bajd7;b7 or #baje7;e72 and 7#c7 the term seriously delinquent tax debt-- 7,a7 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 court2 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 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 #gchb4 ,ineligibility for employment 7a7 ,in general ,subject to subsection 7c71 an individual is ineligible to be appointed1 or to continue serving1 as an employee if that 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 that agency is required to submit 7as part of the application for employment7 a certification that the individual does not have any seriously delinquent tax debt4 7c7 ,regulations 7#a7 ,in general ,subject to paragraph 7#b71 the ,director of the ,office of ,personnel ,management1 in consultation with the ,commissioner of ,internal ,revenue1 shall1 for purposes of carrying out this section with respect to the executive branch1 promulgate any regulations that the ,office considers necessary4 7#b7 ,content ,the regulations promulgated under paragraph 7#a7 shall provide for the following3 7,a7 ,all applicable due process rights afforded by chapter #ge and any other provision of law shall apply with respect to a determination under this section that an applicant is ineligible to be appointed as an employee or that an employee is ineligible to continue serving as an employee4 7,b7 ,before any such determination is given effect with respect to an individual1 the individual shall be afforded #ahj days to demonstrate that the debt of the individual is a debt described in clause 7i71 7ii71 7iii71 or 7iv7 of section #gcha7c77;,b74 7,c7 ,an employee may continue to serve1 in a situation involving financial hardship1 if the continued service of the 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 employing agency4 7d7 ,reports to ,congress ,not later than #a year after the date of enactment of this section1 and annually thereafter1 the ,director of the ,office of ,personnel ,management shall submit to the ,committee on ,homeland ,security and ,governmental ,affairs of the ,senate and the ,committee on ,oversight and ,reform of the ,house of ,representatives a report regarding1 for the year covered by the report1 the number of exemptions requested and the number of exemptions granted under subsection 7c77#b77;,c74 #gchc4 ,review of public records 7a7 ,in general ,each agency shall provide for such reviews of public records as the head of the 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 of1 or an applicant for employment with1 that agency4 7b7 ,additional requests ,if a notice of lien is discovered under subsection 7a7 with respect to an employee or applicant for employment1 the applicable 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 in 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 this subchapter for any purpose other than the administration of this subchapter2 7#b7 make any publication through which 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 that 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 7c71 the head of an agency may take any personnel action against an employee of that agency if there is a final administrative or judicial determination that the employee committed any act described in subsection 7b74 7#b7 ,personnel actions ,in paragraph 7#a71 the term personnel action-- 7,a7 includes separation2 and 7,b7 does not include administrative leave or any other type of paid leave without duty or charge to leave4 7b7 ,acts ,the acts described in this subsection 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 ,director of the ,office of ,personnel ,management1 an employee subject to a personnel action under this section shall be entitled to the procedures provided under section #geac or #gedc1 as applicable4 4 7b7 ,clerical amendment ,the table of subchapters 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 on the date that is #bgj days after the date of enactment of this ,act4