No Hires for the Delinquent IRS Act This bill prohibits the hiring of additional Internal Revenue Service (IRS) employees until the Department of the Treasury publicly issues a written certification that the IRS does not employ any individual who has a seriously delinquent tax debt (i.e., an outstanding tax debt for which a notice of lien has been filed in public records).
Require Employees To Uniformly Return Now Act or the RETURN Act This bill prohibits Internal Revenue Service (IRS) employees from teleworking during the period beginning five business days after the enactment of this bill and ending on the date on which the IRS certifies that the processing backlog for income tax returns for all taxable years has been eliminated. The Department of the Treasury may not obligate additional funds for the IRS until the date on which the IRS certifies that the backlog has been eliminated.
A bill to prohibit the Export-Import Bank of the United States from providing financing to persons with seriously delinquent tax debt.
Require Employees To Uniformly Return Now Act or the RETURN Act This bill prohibits Internal Revenue Service (IRS) employees from teleworking during the period beginning five business days after the enactment of this bill and ending on the date on which the IRS certifies that the processing backlog for 2020 income tax returns has been eliminated. The Department of the Treasury may not obligate additional funds for the IRS until the date on which the IRS certifies the backlog has been eliminated.
Federal Employees and Retirees with Delinquent Tax Debt Initiative (FERDI) Act
A bill to amend title XXVII of the Public Health Service Act, the Employee Retirement Income Security Act of 1974, and the Internal Revenue Code of 1986 to increase penalties for group health plans and health insurance issuers for practices that violate balance billing requirements, and for other purposes.
Prioritizing Troops Over Tax Collectors Act of 2023 This bill establishes the rate of basic pay for a member of the uniformed services at the minimum amount of $31,200. It transfers unobligated amounts made available to the Internal Revenue Service (IRS) by the Inflation Reduction Act of 2022 for enforcement activities to pay for the increase in basic pay. The bill also prohibits the IRS from hiring additional employees until the increase in the rate of basic pay is implemented.
Legal Workforce Act This bill directs the Department of Homeland Security (DHS) to create an electronic employment eligibility confirmation system modeled after and to replace the E-Verify system, which allows employers and recruiters to verify the immigration status of individuals. The bill also mandates the use of such a system, where currently only some employers, such as those with federal contracts, are required to use E-Verify. The bill specifies documents that can establish an individual's identity and employment authorization. During the period starting when a job offer is made until three business days after hiring, the individual must attest to his or her employment authorization, and the employer or recruiter must attest that it has examined the individual's required documents. Employers shall reverify certain types of employees who were not previously verified using E-verify. The Social Security Administration shall notify employees if their Social Security number has been used multiple times in an unusual manner. DHS shall establish programs for blocking and suspending misused numbers. Employers that are required to use the verification system shall not be liable for any employment-related action based on a good-faith reliance on the information from the system. The bill establishes a phased-in participation deadline for different categories of employers, including agricultural employers. The bill increases civil penalties related to hiring individuals without work authorization. It also preempts state laws relating to hiring and employment eligibility verification, but states may use their authority of business licensing to penalize employers for failing to comply with the bill's provisions.
FairTax Act of 2023 This bill imposes a national sales tax on the use or consumption in the United States of taxable property or services in lieu of the current income taxes, payroll taxes, and estate and gift taxes. The rate of the sales tax will be 23% in 2025, with adjustments to the rate in subsequent years. There are exemptions from the tax for used and intangible property; for property or services purchased for business, export, or investment purposes; and for state government functions. Under the bill, family members who are lawful U.S. residents receive a monthly sales tax rebate (Family Consumption Allowance) based upon criteria related to family size and poverty guidelines. The states have the responsibility for administering, collecting, and remitting the sales tax to the Treasury. Tax revenues are to be allocated among (1) the general revenue, (2) the old-age and survivors insurance trust fund, (3) the disability insurance trust fund, (4) the hospital insurance trust fund, and (5) the federal supplementary medical insurance trust fund. No funding is authorized for the operations of the Internal Revenue Service after FY2027. Finally, the bill terminates the national sales tax if the Sixteenth Amendment to the Constitution (authorizing an income tax) is not repealed within seven years after the enactment of this bill.
Small Business Tax Fairness and Compliance Simplification Act This bill expands the tax credit for a portion of the employer-paid Social Security taxes for employee cash tips to include beauty service establishments. (Under current law, the credit is limited to tips received for providing, serving, or delivering food or beverages.) The credit applies to tips received in connection with providing beauty services to a customer or client if tipping employees who provide the service is customary. Beauty services include barbering and hair care, nail care, esthetics, and body and spa treatments. The bill also (1) establishes an employer tip reporting safe harbor for beauty service establishments, and (2) specifies reporting requirements for income received from renting space to individuals who provide beauty services. The employer tip reporting safe harbor for beauty service establishments provides an exemption from certain Internal Revenue Service tip examinations for employers who meet certain requirements for educational programs, reporting procedures, compliance with tax law, and recordkeeping.