Federal

IRS Customer Service Improvement Act

Source: Congress.gov · 378 words in original text

What This Bill Does

This bill limits the use of taxpayer funded union official time (paid time off for union activities) for Internal Revenue Service employees during two specific periods each year. The bill changes federal law to prevent the IRS from allowing employees to use this paid time for union work during tax season and the fall filing period.

Who It Affects

Internal Revenue Service employees who are union members The Internal Revenue Service as an agency Union officials working with IRS employees

Key Provisions

The IRS cannot allow employees to use taxpayer funded union official time from February 12 through May 5 each year. (Sec. 2(a)(1)) The IRS cannot allow employees to use taxpayer funded union official time from September 1 through November 1 each year. (Sec. 2(a)(2)) These new rules override any union contracts currently in place that conflict with these restrictions. (Sec. 2(c))

What Changes

If this becomes law, IRS employees lose the ability to use paid union time during tax filing season (February 12 to May 5) and the fall filing period (September 1 to November 1). Any existing union contracts that allow this paid time during these periods would no longer be valid.

Important Definitions

Union official time: Paid work time that taxpayers fund for employees to conduct union activities instead of their regular job duties.

Effective Date

Not specified in bill text

II 118TH CONGRESS 1ST SESSION S. 1053 To amend title 5, United States Code, to limit the use of taxpayer funded union time for employees of the Internal Revenue Service, and for other purposes. IN THE SENATE OF THE UNITED STATES MARCH 29, 2023 Mr. BRAUN (for himself and Mr. CRAMER) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend title 5, United States Code, to limit the use of taxpayer funded union time for employees of the Inter- nal Revenue Service, and for other purposes. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘IRS Customer Service 4 Improvement Act’’. 5 VerDate Sep 11 2014 22:02 Apr 07, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S1053.IS S1053 pbinns on DSKJLVW7X2PROD with $$_JOB 2 •S 1053 IS SEC. 2. LIMITATION ON TAXPAYER FUNDED UNION OFFI- 1 CIAL TIME FOR INTERNAL REVENUE SERV- 2 ICE EMPLOYEES. 3 (a) IN GENERAL.—Section 7131 of title 5, United 4 States Code, is amended by adding at the end the fol- 5 lowing: 6 ‘‘(e) The authority provided under subsection (d) 7 shall not apply with respect to the Internal Revenue Serv- 8 ice, or an employee of the Internal Revenue Service, dur- 9 ing the periods each year— 10 ‘‘(1) beginning on February 12 and ending on 11 May 5; and 12 ‘‘(2) beginning on September 1 and ending on 13 November 1.’’. 14 (b) CONFORMING AMENDMENT.—Section 7131(d) of 15 title 5, United States Code, is amended, in the matter pre- 16 ceding paragraph (1), by striking ‘‘preceding’’ and insert- 17 ing ‘‘other’’. 18 (c) APPLICATION.—The amendments made by sub- 19 sections (a) and (b) shall supersede the terms of any col- 20 lective bargaining agreement (including a collective bar- 21 gaining agreement that is in effect, as of the date of enact- 22 ment of this Act) that are inconsistent with those amend- 23 ments. 24 Æ VerDate Sep 11 2014 22:02 Apr 07, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\S1053.IS S1053 pbinns on DSKJLVW7X2PROD with $$_JOB

Important: This plain English summary was generated by AI and is provided for informational purposes only. It is not legal advice. Always consult the official bill text on Congress.gov or a qualified attorney for legal matters.