The Tax DODGER Act requires the Treasury Department to publish an annual public report listing how many current and retired federal civilian and military employees have unpaid tax debts or unfiled tax returns, broken down by agency. Federal workers and job applicants with "seriously delinquent tax debt"—meaning assessed federal tax owed and collectible by levy—would be ineligible for federal employment, with carve-outs for those in an active payment plan, pending an appeal, or subject to a continuous levy. Workers have 180 days to resolve or dispute the debt before ineligibility takes effect, and employees in financial hardship may continue serving if the agency head certifies it is in the national interest. The law takes effect 270 days after enactment.
Transparency & Accountability
- Public reporting on tax-delinquent federal employees — requires Treasury to post annual agency-by-agency delinquency data online
- Congressional oversight of federal tax compliance — OPM must annually report exemption counts to four oversight committees
Congressional Summary
Tax Delinquencies and Overdue Debts are Government Employees Responsibility Act or the Tax DODGER ActThis bill disqualifies individuals with delinquent tax debt from federal employment and requires the Internal Revenue Service (IRS) to regularly publish a report on the tax liabilities of federal employees.Specifically, the bill disqualifies both applicants and current employees with seriously delinquent tax debt from federal employment. The bill defines seriously delinquent tax debt as a federal tax liability that has been assessed by the IRS and that may be collected via levy or court proceeding, with specified exceptions. Agencies must provide for appropriate review of public records to determine if there are any liens against applicants or current employees, and may take certain personnel actions against employees who willfully fail to file taxes or understate their liability.The bill also directs the IRS to publish an annual report on current and retired federal civilian and military employees who have delinquent tax debt or an unfiled tax return for the most recent fiscal year. (The IRS currently investigates and reports on similar information through its Federal Employee/Retiree Delinquency Initiative, or FERDI.)
Details
- Congress
- 119th
- Chamber
- Senate
- Status
- summarized
- Action
- Introduced in Senate
- Action Date
- 2025-04-10
- Date Added
- 2026-06-08
- Source
- Congress.gov →
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