; (2) determining the reason the Member has incurred a delinquent tax liability; (3) determining whether the Member has a plan to eliminate such delinquent tax liability; and (4) determining whether such delinquent tax liability has reflected poorly on Congress. 4. Federal tax liability A Member of Congress who discloses a delinquent tax liability under section 102(a)(9) of the Ethics in Government Act of 1978 (as added by section 2) shall, not later than 30 calendar days after filing the form, arrange with the Secretary of the Senate or the Chief Administrative Officer of the House of Representatives, as appropriate, and the Internal Revenue Service to have an appropriate amount of the Member’s salary designated to pay the taxes owed to the United States within a reasonable time period. 5. Member of congress defined In this Act, the term Member of Congress means a Senator or a Representative in, or Delegate or Resident Commissioner to, the Congress.