A bill to prohibit the Export-Import Bank of the United States from providing financing to persons with seriously delinquent tax debt.

This bill (S 1021) prohibits the Export-Import Bank of the United States from providing financing to any business or project where the applicant or any participant has "seriously delinquent tax debt" - meaning unpaid federal taxes assessed by the IRS that could be collected through levy or court action. The Bank must verify tax debt status using the System for Award Management website and IRS data, and cannot finance such entities unless the President grants a waiver for urgent national interests (with a 30-day report to Congress). The bill specifically excludes debts being paid under an agreement, under active dispute, or subject to a continuous levy. It directly affects businesses seeking U.S. export financing who owe significant unpaid federal taxes.