II
Calendar No. 565
111th CONGRESS
2d Session
S. 3791
IN THE SENATE OF THE UNITED STATES
September 15, 2010
Mr. Coburn (for himself, Mr. Burr, Mr. Ensign, and Mr. Thune) introduced the following bill; which was read the first time
September 16, 2010
Read the second time and placed on the calendar
A BILL
To require Members of Congress to disclose delinquent tax liability, require an ethics inquiry, and garnish the wages of a Member with Federal tax liability.
Amendment to the Ethics in Government Act of 1978
In general
Section 102(a) of the Ethics in Government Act of 1978 (5 U.S.C. App) is amended by inserting at the end the following:
For individuals described in section 101(f)(9), the amount of any delinquent tax liability owed to the United States or any State or local government entity.
In this paragraph, the term delinquent tax liability means any tax liability that has been finally determined. The liability is finally determined if it has been assessed. A liability is not finally determined if there is a pending administrative or judicial challenge. In the case of a judicial challenge to the liability, the liability is not finally determined until all judicial appeal rights have been exhausted.
.
Inclusion in report
Section 102(b)(1)(A) of the Ethics in Government Act of
1978 (5 U.S.C. App) is amended by striking paragraph (1)
and
inserting paragraphs (1) and (9)
.
Ethics inquiry
If a Member of Congress reports a delinquent tax liability on their annual disclosure form required under section 102(9) of the Ethics in Government Act of 1978, the appropriate congressional ethics committee shall immediately open an inquiry into the tax delinquency of that Member for purposes of—
determining the total delinquent tax liability of the Member;
determining the reason the Member has incurred a delinquent tax liability;
determining whether the Member has a plan to eliminate such delinquent tax liability; and
determining whether such delinquent tax liability has reflected poorly on Congress.
Federal tax liability
A Member of Congress who discloses a delinquent tax liability under section 102(9) of the Ethics in Government Act of 1978 shall, not later than 30 calendar days after filing the form, arrange with the Secretary of the Senate or the Clerk of the House of Representatives, as appropriate, and the Internal Revenue Service to have their salary reduced by an amount appropriate to pay the taxes owed to the United States within a reasonable time period.
September 16, 2010
Read the second time and placed on the calendar