S.1444 - Tax Delinquencies and Overdue Debts are Government Employees’ Responsibility Act; Tax DODGER Act (119th Congress)
Summary
S.1444, also known as the Tax Delinquencies and Overdue Debts are Government Employees’ Responsibility Act or the Tax DODGER Act, mandates an annual report on federal employees and retirees with delinquent tax debt. The bill requires the Secretary of the Treasury to submit this report to relevant committees and make it publicly available online. The report will include data on civilian and military employees, both current and retired, who have delinquent tax debt or unfiled tax returns.
Expected Effects
The primary effect of this bill would be increased transparency regarding tax compliance among federal employees. It also introduces a new condition for federal employment: tax compliance. This could lead to the termination of employment for those with seriously delinquent tax debt, subject to certain due process protections and hardship exceptions.
Potential Benefits
- Increased accountability for federal employees regarding tax obligations.
- Potential for increased tax revenue collection due to improved compliance.
- Public access to information promotes transparency and trust in government.
- May deter future tax delinquency among federal employees and applicants.
- Could lead to a fairer system where all citizens, including government employees, are held to similar standards of tax compliance.
Most Benefited Areas:
Potential Disadvantages
- Potential for privacy concerns related to the public reporting of tax delinquency.
- Risk of job loss for federal employees with tax debt, potentially impacting their families and livelihoods.
- Administrative burden and costs associated with annual reporting and compliance enforcement.
- Possible difficulties in defining and consistently applying the definition of 'seriously delinquent tax debt'.
- The law could disproportionately affect lower-income employees who may struggle with tax compliance due to financial hardship.
Constitutional Alignment
The bill's constitutionality is generally sound, as it primarily addresses employment conditions and reporting requirements. It does not appear to infringe on individual liberties protected by the Bill of Rights, such as freedom of speech or religion (Amendment I). The due process clause may be relevant in the enforcement of ineligibility for employment (5th Amendment), but the bill includes provisions for due process rights.
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).