| 1 | 1 | | I |
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| 2 | 2 | | 118THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION H. R. 474 |
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| 5 | 5 | | To ensure that employees of the Internal Revenue Service are brought back |
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| 6 | 6 | | to their offices until the backlog of tax returns has been eliminated. |
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| 7 | 7 | | IN THE HOUSE OF REPRESENTATIVES |
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| 8 | 8 | | JANUARY24, 2023 |
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| 9 | 9 | | Mr. M |
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| 10 | 10 | | EUSERintroduced the following bill; which was referred to the |
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| 11 | 11 | | Committee on Ways and Means |
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| 12 | 12 | | A BILL |
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| 13 | 13 | | To ensure that employees of the Internal Revenue Service |
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| 14 | 14 | | are brought back to their offices until the backlog of |
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| 15 | 15 | | tax returns has been eliminated. |
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| 16 | 16 | | Be it enacted by the Senate and House of Representa-1 |
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| 17 | 17 | | tives of the United States of America in Congress assembled, 2 |
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| 18 | 18 | | SECTION 1. SHORT TITLE. 3 |
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| 19 | 19 | | This Act may be cited as the ‘‘Require Employees 4 |
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| 20 | 20 | | To Uniformly Return Now Act’’ or the ‘‘RETURN Act’’. 5 |
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| 21 | 21 | | SEC. 2. BRINGING IRS EMPLOYEES BACK TO THE OFFICE. 6 |
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| 22 | 22 | | (a) I |
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| 23 | 23 | | NGENERAL.—Notwithstanding any other provi-7 |
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| 24 | 24 | | sion of law, in the case of an applicable employee, such 8 |
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| 25 | 25 | | employee shall not be authorized to telework during the 9 |
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| 26 | 26 | | period— 10 |
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| 27 | 27 | | VerDate Sep 11 2014 06:31 Feb 03, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H474.IH H474 |
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| 28 | 28 | | kjohnson on DSK79L0C42PROD with BILLS 2 |
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| 29 | 29 | | •HR 474 IH |
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| 30 | 30 | | (1) beginning on the date that is 5 business 1 |
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| 31 | 31 | | days after the date of enactment of this Act, and 2 |
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| 32 | 32 | | (2) ending on the date on which the Commis-3 |
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| 33 | 33 | | sioner of Internal Revenue certifies that the proc-4 |
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| 34 | 34 | | essing backlog with respect to income tax returns for 5 |
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| 35 | 35 | | all taxable years has been eliminated. 6 |
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| 36 | 36 | | (b) D |
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| 37 | 37 | | EFINITIONS.—In this section— 7 |
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| 38 | 38 | | (1) A |
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| 39 | 39 | | PPLICABLE EMPLOYEE .—The term ‘‘appli-8 |
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| 40 | 40 | | cable employee’’ means an employee of the Internal 9 |
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| 41 | 41 | | Revenue Service who, as of the date of enactment of 10 |
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| 42 | 42 | | this Act, is authorized to telework, on a temporary 11 |
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| 43 | 43 | | or permanent basis, pursuant to a policy established 12 |
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| 44 | 44 | | by the Commissioner of Internal Revenue in re-13 |
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| 45 | 45 | | sponse to the coronavirus disease 2019 (COVID– 14 |
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| 46 | 46 | | 19). 15 |
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| 47 | 47 | | (2) T |
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| 48 | 48 | | ELEWORK.—The term ‘‘telework’’ has the 16 |
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| 49 | 49 | | same meaning given such term under section 17 |
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| 50 | 50 | | 6501(3) of title 5, United States Code. 18 |
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| 51 | 51 | | SEC. 3. PROHIBITION ON OBLIGATION OF FUNDS UNTIL IRS 19 |
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| 52 | 52 | | BACKLOG IS ELIMINATED. 20 |
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| 53 | 53 | | Notwithstanding any other provision of law, the Sec-21 |
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| 54 | 54 | | retary of the Treasury (or the Secretary’s delegate) may 22 |
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| 55 | 55 | | not obligate the funds appropriated to the Internal Rev-23 |
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| 56 | 56 | | enue Service under section 10301 of the Inflation Reduc-24 |
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| 57 | 57 | | VerDate Sep 11 2014 06:31 Feb 03, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H474.IH H474 |
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| 58 | 58 | | kjohnson on DSK79L0C42PROD with BILLS 3 |
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| 59 | 59 | | •HR 474 IH |
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| 60 | 60 | | tion Act (Public Law 117–169) until the date described 1 |
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| 61 | 61 | | in section 2(a)(2). 2 |
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| 62 | 62 | | Æ |
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| 63 | 63 | | VerDate Sep 11 2014 06:31 Feb 03, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H474.IH H474 |
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| 64 | 64 | | kjohnson on DSK79L0C42PROD with BILLS |
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