; and (ii) any delinquent tax liability of an entity more than 50 percent of the stock of which in the case of a corporation (by vote or value), or 50 percent of the capital and profits interest of which in the case of an entity other than a corporation, is owned directly or indirectly by an individual shall be treated as a delinquent tax liability of such individual in proportion to such individual’s ownership interest in such entity. . (b) Inclusion in report Section 102(b)(1)(A) of the Ethics in Government Act of 1978 (5 U.S.C. App.) is amended by striking paragraph (1) and inserting paragraphs (1) and (9) . (c) Federal tax liability (1) Requiring garnishment of compensation 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 subsection (a)) shall, not later than 30 calendar days after filing the form, make an arrangement with the Secretary of the Senate or the Chief Administrative Officer of the House of Representatives, as the case may be, and the Internal Revenue Service or the State or unit of local government involved, as the case may be, to have an appropriate amount of the Member’s salary designated to pay the taxes owed to the United States or the State or unit of local government involved within a reasonable time period. (2) Member of Congress defined In this subsection, the term Member of Congress means a Senator or a Representative in, or Delegate or Resident Commissioner to, the Congress. 3. Holding salaries of Members of Congress in escrow until repayment of delinquent tax liability (a) Holding salaries in escrow (1) In general If a Member of Congress who has disclosed a delinquent tax liability under section 102(a)(9) of the Ethics in Government Act of 1978 (as added by section 2(a)) has not met the deadline under section 2(c)(1) to make the arrangement required under such section to pay the taxes owed, during the period described in paragraph (2) the payroll administrator of that House of Congress shall— (A)