; or (3) does not submit an authorization form requested under section 7383(b)(1). (b) Disclosure requirement The head of each agency shall take appropriate measures to ensure that each individual applying for employment with that agency is required to submit (as part of the application for employment) a certification that the individual does not have any seriously delinquent tax debt. (c) Regulations (1) In general Subject to paragraph (2), the Director of the Office of Personnel Management, in consultation with the Commissioner of Internal Revenue, shall, for purposes of carrying out this section with respect to the executive branch, promulgate any regulations that the Office considers necessary. (2) Content The regulations promulgated under paragraph (1) shall provide for the following: (A) All applicable due process rights afforded by chapter 75 and any other provision of law shall apply with respect to a determination under this section that an applicant is ineligible to be appointed as an employee or that an employee is ineligible to continue serving as an employee. (B) Before any such determination is given effect with respect to an individual, the individual shall be afforded 180 days to demonstrate that the debt of the individual is a debt described in clause (i), (ii), (iii), or (iv) of section 7381(3)(B). (C) An employee may continue to serve, in a situation involving financial hardship, if the continued service of the employee is in the best interests of the United States, as determined on a case-by-case basis and certified as such by the head of the employing agency. (d) Reports to Congress Not later than 1 year after the date of enactment of this section, and annually thereafter, the Director of the Office of Personnel Management shall submit to the Committee on Homeland Security and Governmental Affairs of the Senate and the Committee on Oversight and Accountability of the House of Representatives a report regarding, for the year covered by the report, the number of exemptions requested and the