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To provide that persons having seriously delinquent tax debts shall be ineligible for employment by the Internal Revenue Service.
Summary
This bill makes individuals with seriously delinquent tax debts ineligible to be employed by or continue working for the Internal Revenue Service. A "seriously delinquent tax debt" is defined as an outstanding tax debt with a public lien notice filed, excluding debts being paid through installment agreements or those for which collection proceedings or relief hearings are pending. The IRS Commissioner must verify that all current employees comply with this requirement annually and must verify that applicants for IRS positions do not have seriously delinquent tax debts before they are hired. The Office of Personnel Management is authorized to prescribe regulations to implement these requirements.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Sen. Ernst, Joni [R-IA] (R-IA)
2 cosponsors
- Sen. Blackburn, Marsha [R-TN] (R-TN)
- Sen. Scott, Rick [R-FL] (R-FL)
Money behind the sponsor
Top reported contributors to Joni Ernst’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $57,653
- CAPITAL GROUP $40,000
- SOROBAN CAPITAL $13,200
- CAPITAL GROUP COMPANIES $7,500
- GOOGLE $6,800
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Joni Ernst → · Outside spending →
Actions (2)
- Apr 10, 2025 Read twice and referred to the Committee on Finance. · senate
- Apr 10, 2025 Introduced in Senate
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE SENATE OF THE UNITED STATES
April 10, 2025
Ms. Ernst (for herself, Mrs. Blackburn, and Mr. Scott of Florida) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To provide that persons having seriously delinquent tax debts shall be ineligible for employment by the Internal Revenue Service.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Audit the IRS Act”.
SEC. 2. INELIGIBILITY OF PERSONS HAVING SERIOUSLY DELINQUENT TAX DEBTS FOR EMPLOYMENT BY INTERNAL REVENUE SERVICE.
(a) Definitions.—For purposes of this section—
(1) the term “seriously delinquent tax debt” means an outstanding debt under the Internal Revenue Code of 1986 for which a notice of lien has been filed in public records pursuant to section 6323 of such Code, except that such term does not include—
(A) a debt that is being paid in a timely manner pursuant to an agreement under section 6159 or section 7122 of such Code; and
(B) a debt with respect to which a collection due process hearing under section 6330 of such Code, or relief under subsection (a), (b), or (f) of section 6015 of such Code, is requested or pending; and
(2) the term “applicable employee” means an officer, employee, or contract employee of the Internal Revenue Service.
(b) Ineligibility for Employment by IRS.—An individual who has a seriously delinquent tax debt shall be ineligible to be appointed, or to continue serving, as an applicable employee.
(c) Verification.—
(1) In general.—Not later than 6 months after the date of enactment of this Act, and annually thereafter, the Commissioner of Internal Revenue shall verify that each applicable employee is not in violation of the requirement described in subsection (b).
(2) Applicants.—In the case of any individual who is applying for a position with the Internal Revenue Service as an applicable employee, the Commissioner of Internal Revenue shall verify that such individual is not in violation of the requirement described in subsection (b) prior to such individual being appointed as an applicable employee.
(d) Regulations.—The Office of Personnel Management shall, for purposes of carrying out this section with respect to the Internal Revenue Service, prescribe any regulations which the Office considers necessary. <all>
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