The main purpose of this legislation is to ensure that individuals with serious tax debts cannot be employed by the Internal Revenue Service (IRS). The goal is to maintain integrity and trust within the agency that is responsible for tax collection and enforcement. Key provisions of the legislation include a clear definition of what constitutes a "seriously delinquent tax debt." This refers to any outstanding tax debt that has resulted in a public lien, but it excludes debts that are being paid on time through an agreement or those under dispute.