Read twice and referred to the Committee on Homeland Security and Governmental Affairs.
Congressional Research Service
Official summary
Version 00 · Introduced in Senate · Apr 10, 2025
Tax Delinquencies and Overdue Debts are Government Employees Responsibility Act or the Tax DODGER Act
This bill disqualifies individuals with delinquent tax debt from federal employment and requires the Internal Revenue Service (IRS) to regularly publish a report on the tax liabilities of federal employees.
Specifically, the bill disqualifies both applicants and current employees with seriously delinquent tax debt from federal employment. The bill defines seriously delinquent tax debt as a federal tax liability that has been assessed by the IRS and that may be collected via levy or court proceeding, with specified exceptions. Agencies must provide for appropriate review of public records to determine if there are any liens against applicants or current employees, and may take certain personnel actions against employees who willfully fail to file taxes or understate their liability.
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The bill also directs the IRS to publish an annual report on current and retired federal civilian and military employees who have delinquent tax debt or an unfiled tax return for the most recent fiscal year. (The IRS currently investigates and reports on similar information through its Federal Employee/Retiree Delinquency Initiative, or FERDI.)
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Jun 8, 2026. Consult Congress.gov for the current record.
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