,,ii  #aai? ,,congress  #a/ ,session    
,s4 #addd  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #aj1 #bjbe,ms4  
,ern/ introduc$ ! foll[+ bill2 :i* 0    
read twice & ref]r$ to ! ,committee on  
,homel& ,security & ,gov]nm5tal ,affairs
  ,a ,,bill  ,to require an annual      
report ( ,f$]al employees & retirees )  
del9qu5t tax debt4  #a4 ,%ort title ,?is
 ,act may be cit$ z ! ,tax ,del9qu5cies 
& ,ov]due ,debts are ,gov]nm5t          
,employees' ,responsibility ,act or !   
,tax ,,dodg] ,act4  #b4 ,annual report  
on ,f$]al employees & retirees )        
del9qu5t tax debt  7a7 ,9 g5]al ,!      
,secret>y ( ! ,treasury 7or ! delegate (
 ! ,secret>y7 %all submit to ! relevant 
committees & make a public on ! int]net 
an annual report on curr5t & retir$     
,f$]al civilian & milit>y employees :o h
 del9qu5t tax debt or an unfil$ tax     
return = ! mo/ rec5t fiscal ye>4  7b7   
,matt]s includ$ ,! report "u subsection 
7a7 %all include-- 7#a7 ! population (  
individuals :o are civilian employees1  

retir$ civilian employees1 active duty  
milit>y employees1 milit>y res]ve or    
national gu>d employees1 & retir$       
milit>y employees2  7#b7 ! numb] (      
individuals 9 ea* category li/$ 9       
p>agraph 7#a7 :o h del9qu5t tax debt    
7exclud+ ^? individuals :o h an         
in/allm5t agreem5t7 or an unfil$ tax    
return2  7#c7 ! aggregate balance ow$ & 
! del9qu5cy rate = ea* su* category2 &  
7#d7 ! in=mation describ$ 9 p>agraphs   
7#b7 & 7#c7 brok5 d[n by ,f$]al ag5cy4  
7c7 ,relevant committees ,= purposes (  
?is section1 ! t]m relevant committees  
means ! ,committee on ,f9ance ( !       
,s5ate1 ! ,committee on ,ways & ,means (
 ! ,h\se ( ,repres5tatives1 ! ,committee
 on ,homel& ,security & ,gov]nm5tal     
,affairs ( ! ,s5ate1 & ! ,committee on  
,ov]sight & ,gov]nm5t ,re=m ( ! ,h\se ( 
,repres5tatives4  #c4 ,ineligibility (  
noncompliant taxpay]s = ,f$]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$]al      
,employm5t  #gcha4 ,def9itions ,=       
purposes ( ?is sub*apt]-- 7#a7 ! t]m    
ag5cy means-- 7,a7 an ,executive ag5cy2 
7,b7 ! ,unit$ ,/ates ,po/al ,s]vice2    
7,c7 ! ,po/al ,regulatory ,commission2 &
  7,d7 an employ+ au?ority 9 !          
legislative bran*2  7#b7 ! t]m employee 
means an employee 9 or "u an ag5cy1     
includ+ an individual describ$ 9 section
 #bajd7;b7 or #baje7;e72 &  7#c7 ! t]m  
s]i\sly del9qu5t tax debt-- 7,a7 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$+ 9 c\rt2 &  7,b7 does n include--
 7i7 a debt t is be+ paid 9 a timely    
mann] pursuant to an agreem5t "u section
 #faei or section #gabb ( su* ,code2    
7ii7 a debt ) respect to :i* a          
collection due process he>+ "u section  
#fccj ( su* ,code1 or relief "u         
subsection 7a71 7b71 or 7f7 ( section   
#fjae ( su* ,code1 is reque/$ 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  #gchb4 
,ineligibility = employm5t  7a7 ,9 g5]al
 ,subject to subsection 7c71 an         
individual is ineligible to be appo9t$1 
or to cont9ue s]v+1 z an employee if t  
individual-- 7#a7 has a s]i\sly del9qu5t
 tax debt2  7#b7 does n submit !        
c]tification requir$ "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 ) t ag5cy is requir$ to submit
 7z "p ( ! application = employm5t7 a   
c]tification t ! individual does n h any
 s]i\sly del9qu5t tax debt4  7c7        
,regulations  7#a7 ,9 g5]al ,subject to 

p>agraph 7#b71 ! ,director ( ! ,(fice ( 
,p]sonnel ,managem5t1 9 consultation ) !
 ,commission] ( ,int]nal ,rev5ue1 %all1 
= purposes ( c>ry+ out ?is section )    
respect to ! executive bran*1 promulgate
 any regulations t ! ,(fice consid]s    
necess>y4  7#b7 ,cont5t ,! regulations  
promulgat$ "u p>agraph 7#a7 %all provide
 = ! foll[+3 7,a7 ,all applicable due   
process rights af=d$ by *apt] #ge & any 
o!r provision ( law %all apply ) respect
 to a det]m9ation "u ?is section t an   
applicant is ineligible to be appo9t$ z 
an employee or t an employee is         
ineligible to cont9ue s]v+ z an         
employee4  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 ! debt (
 ! individual is a debt describ$ 9      
clause 7i71 7ii71 7iii71 or 7iv7 (      
section #gcha7c77;,b74  7,c7 ,an        
employee may cont9ue to s]ve1 9 a       
situation involv+ f9ancial h>d%ip1 if ! 
cont9u$ s]vice ( ! employee is 9 ! be/  

int]e/s ( ! ,unit$ ,/ates1 z det]m9$ on 
a case-by-case basis & c]tifi$ z su* by 
! head ( ! employ+ ag5cy4  7d7 ,reports 
to ,congress ,n lat] ?an #a ye> aft] !  
date ( enactm5t ( ?is section1 &        
annually !reaft]1 ! ,director ( ! ,(fice
 ( ,p]sonnel ,managem5t %all submit to !
 ,committee on ,homel& ,security &      
,gov]nm5tal ,affairs ( ! ,s5ate & !     
,committee on ,ov]sight & ,gov]nm5t     
,re=m ( ! ,h\se ( ,repres5tatives a     
report reg>d+1 = ! ye> cov]$ by !       
report1 ! numb] ( exemptions reque/$ & !
 numb] ( exemptions grant$ "u subsection
 7c77#b77;,c74  #gchc4 ,review ( public 
records  7a7 ,9 g5]al ,ea* ag5cy %all   
provide = su* reviews ( public records z
 ! head ( ! 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 (1 or an applicant =    
employm5t )1 t ag5cy4  7b7 ,additional  
reque/s ,if a notice ( li5 is discov]$  
"u subsection 7a7 ) respect to an       

employee or applicant = employm5t1 !    
applicable 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$ 9 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 ?is sub*apt] = 
any purpose o!r ?an ! adm9i/ration ( ?is
 sub*apt]2  7#b7 make any publication   
?r\gh :i* ! in=mation furni%$ by or )   
respect to any p>ticul> individual "u   

?is sub*apt] c be id5tifi$2 or  7#c7    
p]mit anyone :o is n an employee ( t    
ag5cy to exam9e or o!rwise h access to  
any su* in=mation4  #gche4 ,adv]se      
actions = employees :o und]/ate taxes or
 fail to file  7a7 ,9 g5]al  7#a7 ,9    
g5]al ,subject to subsection 7c71 ! head
 ( an ag5cy may take any p]sonnel action
 aga9/ an employee ( t ag5cy if !re is a
 f9al adm9i/rative or judicial          
det]m9ation t ! employee committ$ any   
act describ$ 9 subsection 7b74  7#b7    
,p]sonnel actions ,9 p>agraph 7#a71 !   
t]m p]sonnel action-- 7,a7 includes     
sep>ation2 &  7,b7 does n include       
adm9i/rative leave or any o!r type (    
paid leave )\t duty or *>ge to leave4   
7b7 ,acts ,! acts describ$ 9 ?is        
subsection are-- 7#a7 willful failure to
 file any return ( tax requir$ "u !     
,int]nal ,rev5ue ,code ( #aihf1 unless t
 failure is due to reasonable cause & n 
to willful neglect2 or  7#b7 willful    
und]/atem5t ( ,f$]al tax liability1     
unless t und]/atem5t is due to          

reasonable cause & n to willful neglect4
  7c7 ,proc$ure ,"u regulations         
prescrib$ by ! ,director ( ! ,(fice (   
,p]sonnel ,managem5t1 an employee       
subject to a p]sonnel action "u ?is     
section %all be entitl$ to ! proc$ures  
provid$ "u section #geac or #gedc1 z    
applicable4  4  7b7 ,cl]ical am5dm5t ,! 
table ( sub*apt]s = *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 on ! date t is
 #bgj days aft] ! date ( enactm5t ( ?is 
,act4