S.Amdt. 1383

SA 1383. Mr. PAUL submitted an amendment intended to be proposed to
amendment SA 1221 proposed by Mr. Hatch to the bill H.R. 1314, to amend
the Internal Revenue Code of 1986 to provide for a right to an
administrative appeal relating to adverse determinations of tax-exempt
status of certain organizations; which was ordered to lie on the table;
as follows:

At the appropriate place, insert the following:

SEC. ___. BONUSES FOR COST-CUTTERS.

(a) Short Title.--This section may be cited as the
``Bonuses for Cost-Cutters Act of 2015''.
(b) Cost Savings Enhancements.--
(1) In general.--Section 4512 of title 5, United States
Code, is amended--
(A) in subsection (a)--
(i) in the matter preceding paragraph (1), by inserting
``or identification of surplus funds or unnecessary budget
authority'' after ``mismanagement'';
(ii) in paragraph (2), by inserting ``or identification''
after ``disclosure''; and
(iii) in the matter following paragraph (2), by inserting
``or identification'' after ``disclosure''; and
(B) by adding at the end the following:
``(c) The Inspector General of an agency or other agency
employee designated under subsection (b) shall refer to the
Chief Financial Officer of the agency any potential surplus
funds or unnecessary budget authority identified by an
employee, along with any recommendations of the Inspector
General or other agency employee.
``(d)(1) If the Chief Financial Officer of an agency
determines that rescission of potential surplus funds or
unnecessary budget authority identified by an employee would
not hinder the effectiveness of the agency, except as
provided in subsection (e), the head of the agency shall
transfer the amount of the surplus funds or unnecessary
budget authority from the applicable appropriations account
to the general fund of the Treasury.
``(2) Title X of the Congressional Budget and Impoundment
Control Act of 1974 (2 U.S.C. 681 et seq.) shall not apply to
transfers under paragraph (1).
``(3) Any amounts transferred under paragraph (1) shall be
deposited in the Treasury and used for deficit reduction,
except that in the case of a fiscal year for which there is
no Federal budget deficit, such amounts shall be used to
reduce the Federal debt (in such manner as the Secretary of
the Treasury considers appropriate).
``(e)(1) The head of an agency may retain not more than 10
percent of amounts to be transferred to the general fund of
the Treasury under subsection (d).
``(2) Amounts retained by the head of an agency under
paragraph (1) may be--
``(A) used for the purpose of paying a cash award under
subsection (a) to 1 or more employees who identified the
surplus funds or unnecessary budget authority; and
``(B) to the extent amounts remain after paying cash awards
under subsection (a), transferred or reprogrammed for use by
the agency, in accordance with any limitation on such a
transfer or reprogramming under any other provision of law.
``(f)(1) The head of each agency shall submit to the
Director of the Office of Personnel Management an annual
report regarding--
``(A) each disclosure of possible fraud, waste, or
mismanagement or identification of potentially surplus funds
or unnecessary budget authority by an employee of the agency
determined by the agency to have merit;
``(B) the total savings achieved through disclosures and
identifications described in subparagraph (A); and
``(C) the number and amount of cash awards by the agency
under subsection (a).
``(2)(A) The head of each agency shall include the
information described in paragraph (1) in each budget request
of the agency submitted to the Office of Management and
Budget as part of the preparation of the budget of the
President submitted to Congress under section 1105(a) of
title 31, United States Code.
``(B) The Director of the Office of Personnel Management
shall submit to the Committee on Appropriations of the
Senate, the Committee on Appropriations of the House of
Representatives, and the Government Accountability Office an
annual report on Federal cost saving and awards based on the
reports submitted under subparagraph (A).
``(g) The Director of the Office of Personnel Management
shall--
``(1) ensure that the cash award program of each agency
complies with this section; and
``(2) submit to Congress an annual certification indicating
whether the cash award program of each agency complies with
this section.
``(h) Not later than 3 years after the date of enactment of
the Bonuses for Cost-Cutters Act of 2015, and every 3 years
thereafter, the Comptroller General of the United States
shall submit to Congress a report on the operation of the
cost savings and awards program under this section, including
any recommendations for legislative changes.''.
(2) Officers eligible for cash awards.--
(A) In general.--Section 4509 of title 5, United States
Code, is amended to read as follows:

``Sec. 4509. Prohibition of cash award to certain officers

``(a) Definitions.--In this section, the term `agency'--
``(1) has the meaning given that term under section 551(1);
and
``(2) includes an entity described in section 4501(1).
``(b) Prohibition.--An officer may not receive a cash award
under this subchapter if the officer--
``(1) serves in a position at level I of the Executive
Schedule;
``(2) is the head of an agency; or
``(3) is a commissioner, board member, or other voting
member of an independent establishment.''.
(B) Technical and conforming amendment.--The table of
sections for chapter 45 of title 5, United States Code, is
amended by striking the item relating to section 4509 and
inserting the following:
``4509. Prohibition of cash award to certain officers.''.
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