S.Amdt. 6110Senate117th Congress (2021-2023)2nd degree

S.Amdt. 6110

What it does: Adds SEC. ____. RESTRICTIONS ON INTERNAL REVENUE SERVICE HIRING wherever appropriate
Sponsored by Joni ErnstSen. Joni Ernst (R-IA)
Submitted September 29, 2022

What it changes

1 change to S.Amdt. 5499

Adds a section
  1. Adds SEC. ____. RESTRICTIONS ON INTERNAL REVENUE SERVICE HIRING wherever appropriate

    Adds a section

    Inserted: SEC. ____. RESTRICTIONS ON INTERNAL REVENUE SERVICE HIRING.

    Inserted: Section 7804 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:

    Inserted: "(e) Restrictions on Hiring.--The Commissioner of Internal Revenue may not hire any individual who--

    Inserted: "(1) is tax noncompliant (as of the date of such hire); or

    Inserted: "(2) had been previously been employed by the Internal Revenue Service and was terminated or separated for willful failure to properly file their Federal tax returns.".

    The amendment doesn't say where this goes; the clerk decides.

    Original wording

    At the appropriate place, insert the following:

Read automatically from the Congressional Record. Check the original before relying on it.

As printed

SA 6110. Ms. ERNST submitted an amendment intended to be proposed to amendment SA 5499 submitted by Mr. Reed (for himself and Mr. Inhofe) and intended to be proposed to the bill H.R. 7900, to authorize appropriations for fiscal year 2023 for military activities of the Department of Defense, for military construction, and for defense activities of the Department of Energy, to prescribe military personnel strengths for such fiscal year, and for other purposes; which was ordered to lie on the table; as follows:

At the appropriate place, insert the following:

SEC. ____. RESTRICTIONS ON INTERNAL REVENUE SERVICE HIRING.

Section 7804 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:

“(e) Restrictions on Hiring.--The Commissioner of Internal Revenue may not hire any individual who--

“(1) is tax noncompliant (as of the date of such hire); or

“(2) had been previously been employed by the Internal Revenue Service and was terminated or separated for willful failure to properly file their Federal tax returns.”.

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Senate amendment submitted

September 29, 2022