This bill aims to address tax delinquency among federal employees and retirees by requiring an annual public report. The Secretary of the Treasury would be mandated to submit this report, detailing current and retired federal civilian and military personnel who have delinquent tax debt or unfiled tax returns for the most recent fiscal year. The report must include the number of individuals affected, the aggregate balance owed, and the delinquency rate, broken down by various employee categories and federal agency. A key provision of the bill establishes ineligibility for federal employment or continued service for individuals with seriously delinquent tax debt. This debt is defined as a federal tax liability assessed by the Treasury that can be collected by levy or court action, excluding debts under installment agreements, those in collection due process, or subject to a continuous levy. Applicants for federal employment would be required to certify that they do not have such seriously delinquent tax debt. The Office of Personnel Management, in consultation with the IRS, would promulgate regulations to implement these provisions, ensuring due process rights for affected individuals. These regulations would also allow a 180-day period for individuals to demonstrate their debt is not seriously delinquent and permit continued service in cases of financial hardship if deemed in the best interest of the United States. Furthermore, the bill authorizes agencies to take adverse personnel actions, including separation, against employees with a final determination of willful failure to file or willful understatement of federal tax liability, unless due to reasonable cause.