S 478

112th CONGRESS
1st Session

S. 478

To amend the Internal Revenue Code of 1986 to apply a 100-percent continuous levy to Medicare providers and certain Federal contractors with delinquent tax debt.

IN THE SENATE OF THE UNITED STATES

March 3, 2011

Mr. PRYOR introduced the following bill; which was read twice and referred to the Committee on Finance


A BILL

To amend the Internal Revenue Code of 1986 to apply a 100-percent continuous levy to Medicare providers and certain Federal contractors with delinquent tax debt.

    Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the `Federal Contractors Accountability Act'.

SEC. 2. 100 PERCENT CONTINUOUS LEVY ON PAYMENTS TO MEDICARE PROVIDERS AND SUPPLIERS.

    (a) In General- Paragraph (3) of section 6331(h) of the Internal Revenue Code of 1986 is amended by striking the period at the end and inserting `, or to a Medicare provider or supplier under title XVIII of the Social Security Act.'.

    (b) Effective Date- The amendment made by this section shall apply to levies issued after the date of the enactment of this Act.

SEC. 3. 100 PERCENT CONTINUOUS LEVY ON PAYMENTS RELATING TO REAL PROPERTY.

    (a) In General- Paragraph (3) of section 6331(h) of the Internal Revenue Code of 1986, as amended by section 2, is amended by striking `goods or services' and inserting `real property, goods, or services'.

    (b) Effective Date- The amendment made by this section shall apply to levies issued after the date of the enactment of this Act.

END