What does Preamble of Tax DODGER Act do?

This bill requires an annual report of Federal employees and retirees with delinquent tax debt.

What does SHORT TITLE. of Tax DODGER Act do?

This bill is formally titled the ``Tax Delinquencies and Overdue Debts are Government Employees’ Responsibility Act'' or the ``Tax DODGER Act''.

What does ANNUAL REPORT ON FEDERAL EMPLOYEES AND RETIREES WITH DELINQUENT of Tax DODGER Act do?

This section mandates an annual report on federal employees and retirees with delinquent tax debt or unfiled tax returns. The Secretary of the Treasury (or a delegate) is responsible for submitting this report to specified committees and making it publicly available online. The report must detail the number of civilian and military employees, both current and retired, who have delinquent tax debt or unfiled returns. The report will also include the aggregate balance owed and delinquency rate for each category of employee. The information will be broken down by federal agency. The 'relevant committees' receiving the report include the Senate Committee on Finance, the House Committee on Ways and Means, the Senate Committee on Homeland Security and Governmental Affairs, and the House Committee on Oversight and Government Reform.

What does INELIGIBILITY OF NONCOMPLIANT TAXPAYERS FOR FEDERAL EMPLOYMENT. of Tax DODGER Act do?

This section amends Chapter 73 of Title 5, United States Code, by adding Subchapter VIII, concerning the ineligibility of noncompliant taxpayers for federal employment. It defines key terms such as 'agency,' 'employee,' and 'seriously delinquent tax debt,' outlining exclusions from the latter, such as debts being paid or with pending collection hearings. Individuals with a seriously delinquent tax debt may be ineligible for federal employment, subject to disclosure requirements and due process rights. Agencies are required to certify that applicants do not have seriously delinquent tax debts. The Director of the Office of Personnel Management will promulgate regulations, in consultation with the Commissioner of Internal Revenue, to implement these provisions. Employees are afforded 180 days to demonstrate that their debt is not considered 'seriously delinquent' before any determination of ineligibility. Agencies must review public records to determine if a notice of lien has been filed and may request authorization to disclose information regarding tax debts. The Director of the Office of Personnel Management must submit annual reports to Congress regarding exemptions granted under the law. The law allows agencies to take personnel actions against employees who have committed willful tax offenses, subject to certain procedures and due process rights.

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Tax DODGER Act

Last updated: 4/10/2025 · Introduced: 4/10/2025

Author: Joni Ernst (R-IA)

TL;DR (AI)

The bill requires the annual public reporting of federal employees and retirees with delinquent tax debt or unfiled tax returns, broken down by agency.
Individuals with seriously delinquent tax debts may be ineligible for federal employment, with provisions for due process and a 180-day period to resolve the debt.
Federal agencies are mandated to certify that applicants do not have seriously delinquent tax debts and may take personnel actions against employees who commit willful tax offenses.

119th Congressin committeeOfficial page

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Includes provisions on preamble, short title., and 2 more.

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