S. 2132Senate117th Congress (2021-2023)In Committee

IRS Customer Service Improvement Act

Sponsored by Mike BraunSen. Mike Braun (R-IN)
Introduced June 17, 2021

AI-Generated Summary

Updated February 8, 2026 at 4:27 AM UTC

The IRS Customer Service Improvement Act changes federal law to restrict how Internal Revenue Service employees can use taxpayer‑funded union time. It bars the use of such union time during two busy periods each year—mid‑February through early May and early September through early November—to help improve taxpayer service. The bill applies to all IRS staff and overrides any collective‑bargaining agreements that conflict with the new limits.

Key Provisions

  • Amends 5 U.S.C. §7131 to prohibit taxpayer‑funded union official time for IRS employees from February 12 to May 5 and from September 1 to November 1 each year.
  • Changes the wording in §7131(d) by replacing the word “preceding” with “other.”
  • States that the new limits take precedence over any existing collective bargaining agreements that are inconsistent with the amendment.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

June 17, 2021

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SenateIntro Referral

Introduced in Senate

June 17, 2021

SenateIntro Referral

Read twice and referred to the Committee on Finance.

June 17, 2021

Floor Debate

2 members

What members said about S. 2132 on the floor

1 Republican1 Democrat
Mike Braun
Sen. Mike BraunR-IN · Feb 2, 2022

Madam President, last year, I introduced a handful of bills that would help the IRS do its job better. One of those bills is called the IRS Customer Service Improvement Act. This bill simply says…

Ron Wyden
Sen. Ron WydenD-OR · Feb 2, 2022

Madam President. Madam President, reserving the right to object, I certainly agree with the proposition that was advanced by my colleague to improve service at the Internal Revenue Service. The fact,…

Bill Text

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Introduced in SenateIssued June 17, 2021

II

117th CONGRESS

1st Session

S. 2132

IN THE SENATE OF THE UNITED STATES

June 17, 2021

Mr. Braun (for himself, Mr. Boozman, Mr. Cramer, Mr. Cruz, Mr. Scott of Florida, and Mr. Inhofe) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend title 5, United States Code, to limit the use of taxpayer funded union time for employees of the Internal Revenue Service, and for other purposes.

1.

Short title

This Act may be cited as the IRS Customer Service Improvement Act.

2.

Limitation on taxpayer funded union official time for Internal Revenue Service employees

(a)

In general

Section 7131 of title 5, United States Code, is amended by adding at the end the following:

(e)

The authority provided under subsection (d) shall not apply with respect to the Internal Revenue Service, or an employee of the Internal Revenue Service, during the periods each year—

(1)

beginning on February 12 and ending on May 5; and

(2)

beginning on September 1 and ending on November 1.

.

(b)

Conforming amendment

Section 7131(d) of title 5, United States Code, is amended, in the matter preceding paragraph (1), by striking preceding and inserting other.

(c)

Application

The amendments made by subsections (a) and (b) shall supersede the terms of any collective bargaining agreement (including a collective bargaining agreement that is in effect, as of the date of enactment of this Act) that are inconsistent with those amendments.