Bill > S1427

This bill establishes new employment eligibility requirements for Internal Revenue Service (IRS) employees by preventing individuals with "seriously delinquent tax debts" from being hired or continuing to work at the IRS. A "seriously delinquent tax debt" is defined as an outstanding tax debt with a public lien filing, though this definition excludes debts being paid according to an agreed payment plan or those currently under review through a collection due process hearing. The bill requires the IRS Commissioner to verify annually that existing employees do not have such tax debts and to check potential new hires for tax debt before appointing them. The legislation applies to all IRS officers, employees, and contract employees, and mandates that anyone with a qualifying tax debt will be ineligible for employment or continued employment with the agency. The Office of Personnel Management is tasked with developing specific regulations to implement these requirements. The purpose appears to be ensuring IRS employees maintain good personal tax compliance, potentially as a matter of professional integrity and public trust in the agency's tax enforcement mission.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-bill/1427/all-info