S.Amdt. 1003
What it does: Adds SEC. 122__. PROHIBITION ON FEDERAL FINANCIAL ASSISTANCE BY PERSONS HAVING SERIOUSLY DELINQUENT TAX DEBTS at the end of subtitle C of title XII
Sen. Tom Coburn (R-OK)What it changes
1 change to S. 954 · shown in the bill's text
Adds SEC. 122__. PROHIBITION ON FEDERAL FINANCIAL ASSISTANCE BY PERSONS HAVING SERIOUSLY DELINQUENT TAX DEBTS at the end of subtitle C of title XII
Adds a sectionIn S. 954 · Placed on Calendar Senate
(f) Authorization of Appropriations.--There are authorized to be appropriated such sums as are necessary to carry out this section for each of fiscal years 2014 through 2019.
Inserted: SEC. 122__. PROHIBITION ON FEDERAL FINANCIAL ASSISTANCE BY PERSONS HAVING SERIOUSLY DELINQUENT TAX DEBTS.
Inserted: (a) Definition of Seriously Delinquent Tax Debt.--In this section:
Inserted: (1) In general.--The term "seriously delinquent tax debt" means an outstanding debt under the Internal Revenue Code of 1986 for which a notice of lien has been filed in public records pursuant to section 6323 of that Code.
Inserted: (2) Exclusions.--The term "seriously delinquent tax debt" does not include--
Inserted: (A) a debt that is being paid in a timely manner pursuant to an agreement under section 6159 or 7122 of Internal Revenue Code of 1986; and
Inserted: (B) a debt with respect to which a collection due process hearing under section 6330 of that Code, or relief under subsection (a), (b), or (f) of section 6015 of that Code, is requested or pending.
Inserted: (b) Prohibition.--Notwithstanding any other provision of this Act or an amendment made by this Act and subject to subsection (c), an individual or entity who has a seriously delinquent tax debt shall be ineligible to receive financial assistance (including any payment, loan, grant, contract, or subsidy) under this Act or an amendment made by this Act during the pendency of such seriously delinquent tax debt.
Inserted: (c) Limitation.--Subsection (b) shall not apply to any benefits or assistance provided under the supplemental nutrition assistance program established under the Food and Nutrition Act of 2008 (7 U.S.C. 2011 et seq.).
Inserted: (d) Regulations.--The Secretary of Agriculture, in conjunction with the Secretary of the Treasury, shall issue such regulations as the Secretary considers necessary to carry out this section.
Original wording
At the end of subtitle C of title XII, add the following:
Read automatically from the Congressional Record. Check the original before relying on it.
As printed
SA 1003. Mr. COBURN submitted an amendment intended to be proposed by him to the bill S. 954, to reauthorize agricultural programs through 2018; which was ordered to lie on the table; as follows:
At the end of subtitle C of title XII, add the following:
SEC. 122__. PROHIBITION ON FEDERAL FINANCIAL ASSISTANCE BY PERSONS HAVING SERIOUSLY DELINQUENT TAX DEBTS.
(a) Definition of Seriously Delinquent Tax Debt.--In this section:
(1) In general.--The term “seriously delinquent tax debt” means an outstanding debt under the Internal Revenue Code of 1986 for which a notice of lien has been filed in public records pursuant to section 6323 of that Code.
(2) Exclusions.--The term “seriously delinquent tax debt” does not include--
(A) a debt that is being paid in a timely manner pursuant to an agreement under section 6159 or 7122 of Internal Revenue Code of 1986; and
(B) a debt with respect to which a collection due process hearing under section 6330 of that Code, or relief under subsection (a), (b), or (f) of section 6015 of that Code, is requested or pending.
(b) Prohibition.--Notwithstanding any other provision of this Act or an amendment made by this Act and subject to subsection (c), an individual or entity who has a seriously delinquent tax debt shall be ineligible to receive financial assistance (including any payment, loan, grant, contract, or subsidy) under this Act or an amendment made by this Act during the pendency of such seriously delinquent tax debt.
(c) Limitation.--Subsection (b) shall not apply to any benefits or assistance provided under the supplemental nutrition assistance program established under the Food and Nutrition Act of 2008 (7 U.S.C. 2011 et seq.).
(d) Regulations.--The Secretary of Agriculture, in conjunction with the Secretary of the Treasury, shall issue such regulations as the Secretary considers necessary to carry out this section.
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Senate amendment submitted
May 21, 2013