This bill establishes a prohibition on the Internal Revenue Service hiring any new employees. This hiring freeze will remain in effect until the Secretary of the Treasury publicly issues a written certification confirming that no individual currently employed by the IRS has a seriously delinquent tax debt. A seriously delinquent tax debt is defined as an outstanding debt under the Internal Revenue Code for which a notice of lien has been filed in public records. However, this definition specifically excludes debts that are being paid timely under an agreement, those with pending collection due process hearings, debts subject to a levy, or those granted relief under certain Code sections. The legislation aims to ensure the tax compliance of the agency's existing workforce before allowing for further expansion.