(a)
In general— Notwithstanding any other law, in the case of an applicable employee, such employee shall not be authorized to telework during the period—
(1)
beginning on the date that is 5 business days after the date of enactment of this Act, and
(2)
ending on the date on which the Commissioner of Internal Revenue certifies that the processing backlog with respect to income tax returns has been eliminated.
(b)
Definitions— In this section—
(1)
Applicable employee— The term applicable employee means an employee of the Internal Revenue Service who, as of the date of enactment of this Act, is authorized to telework, on a temporary or permanent basis, pursuant to a policy established by the Commissioner of Internal Revenue in response to the coronavirus disease 2019 (COVID–19).
(2)
Telework— The term telework has the same meaning given such term under section 6501(3) of title 5, United States Code.