YourVoice.Now 摘要
透明度与问责制禁止背负未偿还且严重逾期税务债务的联邦雇员和求职者担任联邦职务，但给予其180天时间先行解决债务问题。
透明度与问责制
- 公开披露拖欠税款的联邦雇员信息 — 要求财政部在线发布各机构年度拖欠数据
- 国会对联邦税务合规情况的监督 — 人事管理办公室须每年向四个监督委员会报告豁免人数
详细内容
《税务拖欠者法》要求财政部发布年度公开报告，按机构分列有未缴税款或未申报税款的在职及退休联邦文职和军职雇员人数。有「严重拖欠税款」（即经评定且可通过扣押追缴的联邦税款）的联邦雇员及求职者将丧失联邦就业资格，但正在执行还款计划、申诉中或处于持续扣押程序中的人员除外。工作人员有180天时间解决或对欠款提出异议，若机构负责人证明继续任职符合国家利益，处于财务困难中的雇员可继续任职。该法律自颁布之日起270天后生效。
国会摘要
Tax Delinquencies and Overdue Debts are Government Employees Responsibility Act or the Tax DODGER Act This 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.)
详细信息
- 国会届次
- 119th
- 议院
- 参议院
- 状态
- 已总结
- 行动
- 提交参议院
- 行动日期
- 2025-04-10
- 添加日期
- 2026-06-08
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