Tax DODGER Act
The Tax DODGER Act requires the Department of the Treasury to publish an annual report on federal employees and retirees who owe delinquent taxes or have failed to file tax returns. This public report will break down the number of individuals, the total amount owed, and the delinquency rates across various categories of civilian and military personnel. The data must also be organized by individual federal agencies to provide a clear picture of tax compliance within the government.
- Read twice and referred to the Committee on Homeland Security and Governmental Affairs.
- Introduced in Senate
The provisions, in plain language.
Designates the short title of the Act as the "Tax Delinquencies and Overdue Debts are Government Employees’ Responsibility Act" or the "Tax DODGER Act."
Mandates the Secretary of the Treasury to submit an annual report to Congress and publish it online regarding Federal employees and retirees with delinquent tax debt or unfiled tax returns.
Requires the report to include the total population size of civilian employees, retired civilian employees, active duty military, reserve/national guard, and retired military.
Requires the report to include the number of individuals in each category with delinquent tax debt (excluding those with installment agreements) or unfiled returns.
Requires the report to include the total aggregate balance owed and the delinquency rate for each category.
Requires the report to provide the debt and filing data broken down by individual Federal agency.
Defines "relevant committees" to include the Senate Committee on Finance, the House Committee on Ways and Means, the Senate Committee on Homeland Security and Governmental Affairs, and the House Committee on Oversight and Government Reform.
Amends Chapter 73 of title 5, United States Code, to include new provisions.
Amends the table of subchapters for chapter 73 of title 5, United States Code.
Sets the effective date for the Act and its amendments as 270 days after the date of enactment.