H.R.371 - No Hires for the Delinquent IRS Act (119th Congress)
Summary
H.R.371, the "No Hires for the Delinquent IRS Act," aims to prevent the IRS from hiring new employees until the Secretary of the Treasury certifies that no current IRS employee has a seriously delinquent tax debt. A "seriously delinquent tax debt" is defined as an outstanding debt under the Internal Revenue Code of 1986 for which a notice of lien has been filed. Certain exceptions apply, such as debts being paid under an agreement or those under appeal.
Expected Effects
The bill would likely lead to a temporary hiring freeze at the IRS until the Secretary of the Treasury provides the required certification. This could impact the IRS's ability to fill vacancies and potentially affect its operational efficiency. The bill aims to ensure that IRS employees are compliant with tax laws.
Potential Benefits
- Increased public trust in the IRS by ensuring its employees are tax compliant.
- Potential for improved tax revenue collection if IRS employees are more diligent about their own tax obligations.
- Reinforces the principle that all citizens, including government employees, should adhere to tax laws.
- May incentivize current IRS employees to resolve any outstanding tax debts.
- Could lead to greater accountability within the IRS.
Most Benefited Areas:
Potential Disadvantages
- Potential delays in IRS hiring processes, impacting the agency's ability to fulfill its duties.
- Possible strain on existing IRS staff due to hiring freezes.
- The certification process could create additional administrative burden for the Secretary of the Treasury.
- May be perceived as a punitive measure targeting IRS employees, potentially affecting morale.
- The definition of "seriously delinquent tax debt" might be seen as overly broad or narrow, leading to unintended consequences.
Constitutional Alignment
The bill appears to align with the general principles of fiscal responsibility and accountability, which can be argued to fall under Congress's power to lay and collect taxes as outlined in Article I, Section 8 of the Constitution. However, the bill's specific requirements and potential impact on the IRS's ability to function effectively could raise questions about whether it unduly interferes with the Executive Branch's ability to execute laws.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).