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

This bill prohibits the Export-Import Bank of the United States from providing financing to individuals or companies with seriously delinquent federal tax debt. The law requires the Bank to check tax records through the System for Award Management website and consult with the Internal Revenue Service Commissioner to identify such debt. Exceptions are allowed if the President determines there are urgent and compelling circumstances affecting U.S. interests, requiring a report to Congress within 30 days. The definition of seriously delinquent tax debt excludes debts being paid under agreements, pending hearings, or under continuous levies.