Federal

RETURN Act

Source: Congress.gov · 470 words in original text

What This Bill Does

This bill requires Internal Revenue Service employees who are currently allowed to work from home to return to their offices. They must stay in the office until the IRS finishes processing all backed-up tax returns. The bill also blocks the Treasury Department from spending certain IRS funding until that backlog is eliminated.

Who It Affects

Internal Revenue Service employees who currently have permission to telework (work from home), either temporarily or permanently, due to COVID-19 policies. The Treasury Department and the Secretary of the Treasury.

Key Provisions

* IRS employees authorized to telework as of the bill's enactment date cannot work from home starting 5 business days after the law takes effect, and must remain in the office until the IRS Commissioner certifies the tax return processing backlog is eliminated. (Sec. 2(a)) * "Applicable employee" means an IRS worker who was authorized to telework on a temporary or permanent basis under a COVID-19 policy created by the IRS Commissioner as of the bill's enactment date. (Sec. 2(b)(1)) * The Secretary of the Treasury cannot spend funds that were appropriated to the IRS under the Inflation Reduction Act until the date when the tax return processing backlog is certified as eliminated. (Sec. 3)

What Changes

IRS employees currently working from home would be required to work in offices instead. Certain IRS funding would be frozen until the processing backlog for income tax returns across all tax years is eliminated and certified by the IRS Commissioner.

Important Definitions

The bill defines "telework" by referring to the definition in federal law (title 5, United States Code, section 6501(3)).

Effective Date

The telework prohibition begins 5 business days after the bill becomes law and ends when the IRS Commissioner certifies the tax return processing backlog is eliminated. (Sec. 2(a))

I 118TH CONGRESS 1ST SESSION H. R. 474 To ensure that employees of the Internal Revenue Service are brought back to their offices until the backlog of tax returns has been eliminated. IN THE HOUSE OF REPRESENTATIVES JANUARY 24, 2023 Mr. MEUSER introduced the following bill; which was referred to the Committee on Ways and Means A BILL To ensure that employees of the Internal Revenue Service are brought back to their offices until the backlog of tax returns has been eliminated. 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 ‘‘Require Employees 4 To Uniformly Return Now Act’’ or the ‘‘RETURN Act’’. 5 SEC. 2. BRINGING IRS EMPLOYEES BACK TO THE OFFICE. 6 (a) IN GENERAL.—Notwithstanding any other provi- 7 sion of law, in the case of an applicable employee, such 8 employee shall not be authorized to telework during the 9 period— 10 VerDate Sep 11 2014 06:31 Feb 03, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H474.IH H474 kjohnson on DSK79L0C42PROD with BILLS 2 •HR 474 IH (1) beginning on the date that is 5 business 1 days after the date of enactment of this Act, and 2 (2) ending on the date on which the Commis- 3 sioner of Internal Revenue certifies that the proc- 4 essing backlog with respect to income tax returns for 5 all taxable years has been eliminated. 6 (b) DEFINITIONS.—In this section— 7 (1) APPLICABLE EMPLOYEE.—The term ‘‘appli- 8 cable employee’’ means an employee of the Internal 9 Revenue Service who, as of the date of enactment of 10 this Act, is authorized to telework, on a temporary 11 or permanent basis, pursuant to a policy established 12 by the Commissioner of Internal Revenue in re- 13 sponse to the coronavirus disease 2019 (COVID– 14 19). 15 (2) TELEWORK.—The term ‘‘telework’’ has the 16 same meaning given such term under section 17 6501(3) of title 5, United States Code. 18 SEC. 3. PROHIBITION ON OBLIGATION OF FUNDS UNTIL IRS 19 BACKLOG IS ELIMINATED. 20 Notwithstanding any other provision of law, the Sec- 21 retary of the Treasury (or the Secretary’s delegate) may 22 not obligate the funds appropriated to the Internal Rev- 23 enue Service under section 10301 of the Inflation Reduc- 24 VerDate Sep 11 2014 06:31 Feb 03, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H474.IH H474 kjohnson on DSK79L0C42PROD with BILLS 3 •HR 474 IH tion Act (Public Law 117–169) until the date described 1 in section 2(a)(2). 2 Æ VerDate Sep 11 2014 06:31 Feb 03, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H474.IH H474 kjohnson on DSK79L0C42PROD with BILLS

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