; and (ii) may be collected by the Secretary by levy or by a proceeding in court. (B) Exceptions Such term does not include— (i) a debt that is being paid in a timely manner pursuant to an agreement under section 6159 or section 7122 of such Code; (ii) a debt with respect to which a collection due process hearing under section 6330 of such Code, or relief under subsection (a), (b), or (f) of section 6015 of such Code, is requested or pending; (iii) a debt with respect to which a continuous levy has been issued under section 6331 of such Code (or, in the case of an applicant for employment, a debt with respect to which the applicant agrees to be subject to such a levy); and (iv) a debt with respect to which such a levy is released under section 6343(a)(1)(D) of such Code. (e) Effective date This section shall apply with respect to contracts and grants awarded on or after the date occurring 270 days after the date of the enactment of this Act. 3. Ineligibility of noncompliant taxpayers for Federal employment (a) In general Chapter 73 of title 5, United States Code, is amended by adding at the end the following: VIII Ineligibility of Noncompliant Taxpayers for Federal Employment 7381. Definitions For purposes of this subchapter— (1) The term seriously delinquent tax debt means a Federal tax liability that has been assessed by the Secretary of the Treasury under the Internal Revenue Code of 1986 and may be collected by the Secretary by levy or by a proceeding in court, except that such term does not include— (A) a debt that is being paid in a timely manner pursuant to an agreement under section 6159 or section 7122 of such Code; (B) a debt with respect to which a collection due process hearing under section 6330 of such Code, or relief under subsection (a), (b), or (f) of section 6015 of such Code, is requested or pending