No Hires for the Delinquent Congress Act

No Hires for the Delinquent Congress Act

This bill prohibits any legislative branch office from extending an offer of employment to any individual until the applicable certifying official (the Speaker of the House and/or the President pro tempore of the Senate) submits to Congress either: (1) a written certification that the office does not employ any individual who has a seriously delinquent tax debt, or (2) a report detailing why the certification cannot be made.

The certifying official's report when such a certification is not made must:

• state that the certification cannot be made,
• explain why the certification is not possible,
• outline remedial actions required for the certifying official to be in a position to so certify, and
• indicate the time required for those actions to be completed.

A seriously delinquent tax debt is an outstanding tax debt for which the Internal Revenue Service has filed a notice of lien in public records, excluding a tax debt: (1) that is being paid in a timely manner under an approved installment payment agreement or an offer-in-compromise, (2) for which a collection due process hearing has been requested or is pending, (3) for which a tax levy has been issued, or (4) with respect to which relief has been granted due to economic hardship.