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119-s-1444119th CongressWALLET

Tax DODGER Act

Sponsored By: Senator Ernst, Joni [R-IA]

Introduced

Summary

Makes tax compliance a formal condition for federal hiring and retention. This bill would create an annual public Treasury report on current and former federal civilian employees and military personnel who have delinquent tax debt or unfiled returns and set rules to disqualify or discipline those with "seriously delinquent" tax debts.

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  • Federal employees and applicants: Applicants and current employees would need to certify they do not have seriously delinquent tax debt. Individuals with such debt could be ineligible for appointment or face personnel actions after a final administrative or judicial determination, with an 180-day window to show they qualify for an exception.
  • Agencies and hiring process: Agencies must check public records for tax lien notices and may request an employee's authorization to get limited tax-debt information. Agency heads can allow continued employment in documented financial hardship cases if the agency certifies it is in the public interest.
  • Oversight and transparency: Treasury would publish counts, aggregate balances, and delinquency rates by five personnel categories and by agency each year. The Office of Personnel Management would write implementing regulations in consultation with the IRS and report annually on exemption requests and grants.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 1 costs, 0 mixed.

New tax rules for federal employees

If enacted, agencies could check public tax lien records for federal job applicants and employees. If you have a "seriously delinquent tax debt," you could be denied hire or removed from your job. Agencies could require you to sign a Treasury authorization form and to certify you have no such debt. You would have 180 days to prove your debt fits one of the exclusion categories. An agency head could allow you to keep working if they certify continued service is needed for hardship. OPM would write rules with the IRS and report yearly on hardship exemptions. Agencies could only use disclosed tax information for these rules and could not publish identifying details. These rules would take effect 270 days after enactment.

Sponsors & CoSponsors

Sponsor

Ernst, Joni [R-IA]

IA • R

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

No roll call votes available for this bill.

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