Referred to the House Committee on Ways and Means.
The bill bars any U.S. officer or employee from offering employment at the Internal Revenue Service until the Secretary of the Treasury publicly certifies that no IRS employee has a “seriously delinquent tax debt.” The bill defines “seriously delinquent tax debt” as an outstanding Internal Revenue Code debt with a filed lien, while excluding debts on timely payment plans, debts with certain pending collection or relief processes, debts subject to levy or agreed levy, and certain relief granted under section 6343(a)(1)(D). The prohibition applies to all hiring offers nationwide and remains in effect until the required public written certification is issued.
Progressives emphasize operational harms and demoralization.
Relative to its intended legislative type, this bill establishes a clear substantive prohibition tied to a condition (Secretary certification) and defines the operative term with statutory references.
The bill bars any U.S. officer or employee from offering employment at the Internal Revenue Service until the Secretary of the Treasury publicly certifies that no IRS employee has a “seriously delinquent tax debt.” The bill defines “seriously delinquent tax debt” as an outstanding Internal Revenue Code debt with a filed lien, while excluding debts on timely payment plans, debts with certain pending collection or relief processes, debts subject to levy or agreed levy, and certain relief granted under section 6343(a)(1)(D).
The prohibition applies to all hiring offers nationwide and remains in effect until the required public written certification is issued.
Narrow administrative ban eases House prospects but significant Senate procedural and coalition hurdles plus potential legal and implementation questions lower overall odds.
Relative to its intended legislative type, this bill establishes a clear substantive prohibition tied to a condition (Secretary certification) and defines the operative term with statutory references. It provides minimal implementation direction beyond naming the certifying official and specifying exceptions for the defined debt term.
Progressives emphasize operational harms and demoralization.
These are examples from the analysis, not a ranked list of the most-affected groups.
Progressives emphasize operational harms and demoralization.
Likely to view the bill as punitive toward IRS employees and as a de facto hiring freeze that can undermine IRS capacity.
Concerned it politicizes workforce management and will reduce enforcement and services, particularly for low-income taxpayers.
May oppose unless narrow safeguards added.
Sees merit in requiring tax compliance of IRS employees but worries about blunt instrument effects.
Concerned the all-hiring freeze until full agency-wide certification is unrealistic and could impair core functions.
Would seek targeted fixes and clearer implementation language.
Likely supportive because it enforces tax compliance among IRS employees and holds the agency accountable.
Views the certification requirement as a reasonable integrity standard.
Some concern may remain about unintended operational impacts, but preference is for strong rules over lax oversight.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Narrow administrative ban eases House prospects but significant Senate procedural and coalition hurdles plus potential legal and implementation questions lower overall odds.
The bill has not accumulated any surfaced votes yet.
Progressives emphasize operational harms and demoralization.
Narrow administrative ban eases House prospects but significant Senate procedural and coalition hurdles plus potential legal and implementa…
Relative to its intended legislative type, this bill establishes a clear substantive prohibition tied to a condition (Secretary certification) and defines the operative term with statutory references. It provides minima…
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