II
118THCONGRESS
1
STSESSION S. 155
To ensure that employees of the Internal Revenue Service are brought back
to their offices until the backlog of income tax returns has been eliminated.
IN THE SENATE OF THE UNITED STATES
JANUARY31, 2023
Mr. K
ENNEDYintroduced the following bill; which was read twice and referred
to the Committee on Finance
A BILL
To ensure that employees of the Internal Revenue Service
are brought back to their offices until the backlog of
income tax returns has been eliminated.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Require Employees 4
To Uniformly Return Now Act’’ or the ‘‘RETURN Act’’. 5
SEC. 2. BRINGING IRS EMPLOYEES BACK TO THE OFFICE. 6
(a) I
NGENERAL.—Notwithstanding any other law, in 7
the case of an applicable employee, such employee shall 8
not be authorized to telework during the period— 9
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•S 155 IS
(1) beginning on the date that is 5 business 1
days after the date of enactment of this Act, and 2
(2) ending on the date on which the Commis-3
sioner of Internal Revenue certifies that the proc-4
essing backlog with respect to income tax returns 5
has been eliminated. 6
(b) D
EFINITIONS.—In this section— 7
(1) A
PPLICABLE EMPLOYEE .—The term ‘‘appli-8
cable employee’’ means an employee of the Internal 9
Revenue Service who, as of the date of enactment of 10
this Act, is authorized to telework, on a temporary 11
or permanent basis, pursuant to a policy established 12
by the Commissioner of Internal Revenue in re-13
sponse to the coronavirus disease 2019 (COVID– 14
19). 15
(2) T
ELEWORK.—The term ‘‘telework’’ has the 16
same meaning given such term under section 17
6501(3) of title 5, United States Code. 18
Æ
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