Bill · S. 1444· Senate(119-S-1444)
Tax DODGER Act
- Introduced
- 4/10/2025
- Last activity
- 4/10/2025 — Read twice and referred to the Committee on Homeland Security and Governmental Affairs.
- Sponsored by
- Joni Ernst
- Cosponsors
- None
- Introduced
- In Committee
What this bill would do
This bill, known as the "Tax DODGER Act," requires the Secretary of the Treasury to submit an annual report regarding Federal employees and retirees with delinquent tax debt or unfiled returns. The report must include specific population counts, delinquency rates, and aggregate balances broken down by Federal agency. Additionally, the bill makes individuals with a "seriously delinquent tax debt" ineligible for federal employment or continued service. Agency heads would require job applicants to certify they do not have such debt. The legislation also allows for personnel actions, including separation, for employees who willfully fail to file returns or understate tax liability.
Yes
Does this make what the government does easier for the public to see?+1
The bill mandates an annual public report on tax delinquency among federal employees.
Does this protect the right to fair treatment by the courts?+1
The bill provides a 180-day period for individuals to demonstrate exceptions to their debt status.
The opposite
Would retired people be better off under this?-3
The bill targets federal retirees by imposing ineligibility for those with delinquent tax debt.
Would people over 65 be better off under this?-2
The bill impacts retirees by creating ineligibility based on delinquent tax debt.
Who it would affect, and how
Potential Positive Impacts for People
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Increased Transparency: The Secretary of the Treasury must make an annual report on the internet regarding the status of Federal employees and retirees with delinquent tax debt or unfiled returns, providing public insight into these figures (Section 2(a)).
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Accountability for Federal Employees: The bill establishes that individuals with a "seriously delinquent tax debt" are ineligible to be appointed to or continue serving as a Federal employee (Section 3(a), Sec. 7382(a)).
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Due Process Protections: Before a determination of ineligibility is given effect, individuals are afforded 180 days to demonstrate that their debt falls under specific exceptions, such as those being paid via an installment agreement (Section 3(a), Sec. 7381(3)(B) and Sec. 7382(c)(2)(B)).
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Hardship Exceptions: An employee may be allowed to continue serving if their continued service is in the best interests of the United States due to a situation involving financial hardship, as determined by the head of the employing agency (Section 3(a), Sec. 7382(c)(2)(C)).
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Privacy Safeguards: The bill prohibits agency heads and employees from using the gathered information for any purpose other than administering this subchapter or publishing information that could identify a particular individual (Section 3(a), Sec. 7384).
Potential Negative Impacts for People
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Employment Ineligibility: Individuals with a "seriously delinquent tax debt" are barred from being appointed to or continuing their service as a Federal employee (Section 3(a), Sec. 7382(a)).
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Risk of Job Loss: Agency heads may take personnel actions, including separation from employment, against individuals found to have willfully failed to file tax returns or willfully understated their tax liability (Section 3(a), Sec. 7385(a)).
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Increased Administrative Requirements: Job applicants are required to submit a certification as part of their application process stating they do not have any seriously delinquent tax debt (Section 3(a), Sec. 7382(b)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Retirees-3Good For Seniors-2
- Governance And Ideology
- Improves Due Process+1Improves Government Transparency+1
- 4/10/2025
- Read twice and referred to the Committee on Homeland Security and Governmental Affairs.
- Introduced in Senate