Tax DODGER Act
Summary
What This Bill Does
The bill requires the Treasury Secretary to publish an annual public internet report on federal employees and retirees with delinquent tax debt or unfiled returns, broken down by employment category and agency, including, amends Title 5 USC to add a new subchapter that defines key terms (agency, employee, seriously delinquent tax debt) and establishes that individuals with seriously delinquent tax debt are ineligible for federal, and defines key terms for the subchapter: 'agency' (Executive agencies, USPS, Postal Regulatory Commission, legislative branch employers), 'employee' (federal employees), and 'seriously delinquent tax debt' (assessed. It relies on compliance mandates, reporting requirements, and definition changes. The main policy areas are Government Operations, Tax Administration, and Federal Employment.
Who Benefits and How
Taxpayers would be affected, Federal employees with tax debts under payment agreements would be affected, and Federal employees with pending collection due process hearings would be affected.
Who Bears the Burden and How
Current federal employees with delinquent tax debt could face increased risk, Department of the Treasury would take on compliance duties, and Federal agency HR departments would take on compliance duties.
Key Provisions
- Requires the Treasury Secretary to publish an annual public internet report on federal employees and retirees with delinquent tax debt or unfiled returns, broken down by employment category and agency, including...
- Amends Title 5 USC to add a new subchapter that defines key terms (agency, employee, seriously delinquent tax debt) and establishes that individuals with seriously delinquent tax debt are ineligible for federal...
- Defines key terms for the subchapter: 'agency' (Executive agencies, USPS, Postal Regulatory Commission, legislative branch employers), 'employee' (federal employees), and 'seriously delinquent tax debt' (assessed...
- Requires makes individuals ineligible for federal employment if they have seriously delinquent tax debt, fail to submit tax compliance certification, or refuse to authorize Treasury disclosure.
- Requires agencies to review public records for tax liens filed against employees or job applicants.
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
The bill requires the Treasury Secretary to publish an annual public internet report on federal employees and retirees with delinquent tax debt or unfiled returns, broken down by employment category and agency, including, amends Title 5 USC to add a new subchapter that defines key terms (agency, employee, seriously delinquent tax debt) and establishes that individuals with seriously delinquent tax debt are ineligible for federal, and defines key terms for the subchapter: 'agency' (Executive agencies, USPS, Postal Regulatory Commission, legislative branch employers), 'employee' (federal employees), and 'seriously delinquent tax debt' (assessed.
Key Policy Areas
Government Operations, Tax Administration, Federal Employment
Primary Purpose
The bill requires the Treasury Secretary to publish an annual public internet report on federal employees and retirees with delinquent tax debt or unfiled returns, broken down by employment category and agency, including, amends Title 5 USC to add a new subchapter that defines key terms (agency, employee, seriously delinquent tax debt) and establishes that individuals with seriously delinquent tax debt are ineligible for federal, and defines key terms for the subchapter: 'agency' (Executive agencies, USPS, Postal Regulatory Commission, legislative branch employers), 'employee' (federal employees), and 'seriously delinquent tax debt' (assessed.
Policy Domains
Section 1 - Short Title
Identified Gains
- Taxpayers
- Federal employees with tax debts under payment agreements
- Federal employees with pending collection due process hearings
- Federal agency heads
- Congressional oversight committees
Identified Costs
- Current federal employees with delinquent tax debt
- Department of the Treasury
- Federal agency HR departments
- Federal job applicants with delinquent tax debt
- Federal employees who willfully understate tax liability
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