Tax DODGER Act
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The Tax DODGER Act requires the Treasury Department to publish annual reports listing federal employees and retirees who owe back taxes or have unfiled returns. It also makes people with serious unpaid tax debt ineligible for federal jobs and allows agencies to fire employees who willfully fail to file taxes or understate their tax liability.
Who Benefits and How
Taxpayers benefit from increased government accountability, as this legislation ensures that federal workers meet the same tax obligations as private citizens. The IRS and Treasury Department gain enhanced enforcement authority to identify and address non-compliance among federal employees.
Who Bears the Burden and How
Federal employees and job applicants with unpaid tax debt face potential job loss or hiring rejection. They must certify their tax compliance status and may be subject to public records reviews for tax liens. Those with financial hardship may request exemptions but must go through an agency review process.
Key Provisions
- Annual public reports breaking down tax-delinquent federal employees by agency and employment category
- Ineligibility for federal employment for those with seriously delinquent tax debt (with exemptions for payment plans and hardship cases)
- Authority for agencies to take adverse personnel actions against employees who willfully fail to file taxes or understate liability
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
Requires federal agencies to report annually on employees and retirees with delinquent tax debt, and bars individuals with seriously delinquent tax debt from federal employment
Key Policy Areas
Government Operations, Tax Administration, Federal Employment
Primary Purpose
Requires federal agencies to report annually on employees and retirees with delinquent tax debt, and bars individuals with seriously delinquent tax debt from federal employment
Policy Domains
Section 2 - Annual Report Requirements
Identified Gains
- Taxpayers
- IRS
- Congressional oversight committees
Identified Costs
- Federal employees with tax debt
- Treasury Department
Section 3 - Ineligibility of Noncompliant Taxpayers
Identified Gains
- Taxpayers
- IRS
- Office of Personnel Management
Identified Costs
- Federal employees with tax debt
- Federal job applicants
- Federal agency HR departments
Sponsors
Legislative Progress
In CommitteeMs. Ernst introduced the following bill; which was read twice …
Read twice and referred to the Committee on Homeland Security …
Introduced in Senate
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Congressional oversight committees, Current federal employees with delinquent tax debt, Department of the Treasury
Positive-direction: Congressional oversight committees, Federal agency heads, Federal employees facing financial hardship, Federal employees with pending collection due process hearings, Federal employees with tax debts under payment agreements
Negative-direction: Current federal employees with delinquent tax debt, Department of the Treasury, Federal agencies (HR departments), Federal agency HR departments, Federal civilian employees with delinquent tax debt, Federal employees who willfully fail to file taxes, Federal employees who willfully understate tax liability, Federal employees with tax liens, Federal job applicants, Federal job applicants with delinquent tax debt, Federal job applicants with tax liens, Federal military personnel with delinquent tax debt, Office of Personnel Management
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_secretary"
- → Secretary of the Treasury
- "the_director"
- → Director of the Office of Personnel Management
- "the_secretary"
- → Secretary of the Treasury
- "the_commissioner"
- → Commissioner of Internal Revenue
Key Definitions
Terms defined in this bill
An Executive agency; the United States Postal Service; the Postal Regulatory Commission; and an employing authority in the legislative branch
An employee in or under an agency, including an individual described in section 2104(b) or 2105(e)
A Federal tax liability assessed by the Secretary of the Treasury under the Internal Revenue Code of 1986 that may be collected by levy or court proceeding, excluding debts being paid under installment agreements, debts with pending collection hearings, debts subject to continuous levy, or released levies
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology