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).
Impact
The proposed legislation would directly impact the IRS's hiring processes, creating a halt on recruitment as soon as the bill is enacted. This situation could lead to understaffing, particularly if existing employees leave or retire. With the IRS already facing challenges such as managing a growing workload and addressing tax compliance issues, such a hiring freeze may exacerbate these difficulties, thereby potentially affecting tax collection and taxpayer services. The requirement for certification is intended to be a deterrent for hiring individuals who may themselves be failing in their financial responsibilities.
Summary
House Bill 203, known as the 'No Hires for the Delinquent IRS Act', aims to prevent the Internal Revenue Service (IRS) from hiring any additional employees until it can be certified that no current IRS employee has a seriously delinquent tax debt. This bill seeks to instill a level of accountability within the IRS by ensuring that its employees do not have unresolved tax obligations, which could undermine the agency’s authority and public trust. The implementation of this measure could have far-reaching implications for the agency's operational capabilities and staffing levels.
Contention
While supporters of the bill argue that it helps reinforce ethical standards within the IRS, opponents may raise concerns over the practical effects such a hiring ban could have on the efficiency of tax collection and taxpayer service. There could be debates over whether this measure unjustly penalizes potential IRS employees who may not be involved in tax collection processes or if the definition of 'seriously delinquent tax debt' is too broad, potentially affecting hiring criteria more than intended. The bill thus raises questions about balancing integrity within the IRS with the need for adequate staffing and effective government operation.
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 certifies in writing that the IRS does not employ any individual who has a seriously delinquent tax debt.The bill defines seriously delinquent tax debt as an outstanding tax debt for which a notice of lien is filed in public records, but excluding tax debtsbeing paid pursuant to an installment agreement or offer-in-compromise,for which collection action is suspended because a due process hearing or innocent spouse relief is requested,subject to levy, orreleased from levy due to economic hardship.
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.
Relates to notice of eligibility for unemployment benefits; requires an employer to provide a written notice of the right to file for unemployment benefits to any employee whose employment has been terminated or whose scheduled working hours have been reduced.
In collection of delinquent taxes, further providing for notice and for costs of collection of delinquent per capita, occupation, occupational privilege, emergency and municipal services, local services and income taxes.