The main purpose of this legislation is to hold federal employees and retirees accountable for their tax obligations. It aims to create transparency regarding individuals who have delinquent tax debts and to establish eligibility criteria for federal employment based on tax compliance. Key provisions of the legislation include the requirement for the Secretary of the Treasury to produce an annual report detailing the number of current and retired federal employees, including military personnel, who have unpaid tax debts or unfiled tax returns.