S. 1053Senate118th Congress (2023-2025)In Committee

IRS Customer Service Improvement Act

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Updated January 20, 2026 at 5:23 AM UTC

The IRS Customer Service Improvement Act changes federal law to restrict the amount of taxpayer‑funded union time that Internal Revenue Service employees can use. It bars the use of such union time during two set periods each year—February 12 through May 5 and September 1 through November 1—overriding any collective bargaining agreements that conflict. The rule applies only to IRS employees and aims to improve taxpayer service by limiting union‑related activities during peak filing seasons.

Key Provisions

Adds a new restriction (Section 7131(e)) that taxpayer‑funded union official time cannot be used by IRS employees from February 12 to May 5 and from September 1 to November 1 each year.
Updates the wording in Section 7131(d) by replacing “preceding” with “other” to align with the new restriction.
States that the new limits override any existing collective bargaining agreements that are inconsistent with these provisions.

Legislative Activity

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1 earlier action

SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

March 29, 2023

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SenateIntro Referral

Introduced in Senate

March 29, 2023

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

March 29, 2023

Bill Text

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Introduced in SenateIssued March 29, 2023

118th CONGRESS

1st Session

S. 1053

IN THE SENATE OF THE UNITED STATES

March 29, 2023

Mr. Braun (for himself and Mr. Cramer) 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.

Short title

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

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.