,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #cfj  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #ac1 #bjbc,mr4
 ,meus] introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to ensure t employees ( ! 
,int]nal ,rev5ue ,s]vice are br\ght back
 to _! (fices until ! backlog ( #bjbj   
tax returns has be5 elim9at$4  #a4 ,%ort
 title ,?is ,act may be cit$ z !        
,require ,employees ,to ,uni=mly ,return
 ,n[ ,act or ! ,,return ,act4  #b4 ,br++
 ,,irs employees back to ! (fice  7a7 ,9
 g5]al ,not)/&+ any o!r provision ( law1
 9 ! case ( an applicable employee1 su* 
employee %all n be au?oriz$ to telework 
dur+ ! p]iod--  7#a7 beg9n+ on ! date t 
is #e bus9ess days aft] ! date (        
enactm5t ( ?is ,act1 &  7#b7 end+ on !  
date on :i* ! ,commission] ( ,int]nal   
,rev5ue c]tifies t ! process+ backlog ) 
respect to income tax returns = taxable 
ye> #bjbj has be5 elim9at$4  7b7        
,def9itions ,9 ?is section-- 7#a7       
,applicable employee ,! t]m applicable  

employee means an employee ( ! ,int]nal 
,rev5ue ,s]vice :o1 z ( ! date (        
enactm5t ( ?is ,act1 is au?oriz$ to     
telework1 on a tempor>y or p]man5t      
basis1 pursuant to a policy e/abli%$ by 
! ,commission] ( ,int]nal ,rev5ue 9     
response to ! coronavirus disease #bjai 
7,,covid-#ai74  7#b7 ,telework ,! t]m   
telework has ! same mean+ giv5 su* t]m  
"u section #feja7c7 ( title #e1 ,unit$  
,/ates ,code4  #c4 ,prohibition on      
obligation ( funds until ,,irs backlog  
is elim9at$ ,not)/&+ any o!r provision (
 law1 ! ,secret>y ( ! ,treasury 7or !   
,secret>y's delegate7 may n obligate !  
funds appropriat$ to ! ,int]nal ,rev5ue 
,s]vice "u section #ajcja ( ! ,inflation
 ,r$uction ,act 7,public ,law #aag-afi7 
until ! date describ$ 9 section         
#b7;a77#b74