Department of Labor Logo OSHA Trade Release


March 7, 2022
Contact: Office of Communications
Phone: 202-693-1999

OSHA publishes interim final rule for handling retaliation
complaints under the Taxpayer First Act

WASHINGTON – The U.S. Department of Labor’s Occupational Safety and Health Administration today published an interim final rule establishing procedures and time frames for handling employee retaliation complaints under the Taxpayer First Act. The Taxpayer First Act, enacted July 1, 2019, protects employees who report underpayment of taxes or other potential federal tax law violations or engage in other protected activities. 

OSHA is accepting comments from the public. Submit comments online, identified by Docket No. OSHA–2020–0006 at the Federal eRulemaking Portal. Read the Federal Register notice for additional details. The deadline for submitting comments is May 6, 2022. The interim final rule is effective March 7, 2022.

For additional details about the statute along with instructions on how to file a complaint with OSHA under the Taxpayer First Act, read the fact sheet on Whistleblower Protection for Employees Who Report Federal Tax Law Violations.

OSHA enforces the whistleblower provisions of the Taxpayer First Act and 24 other statutes protecting employees against retaliation for reporting violations of various workplace safety and health, aviation, commercial motor carrier, consumer product, environmental, financial reform, food safety, health insurance reform, motor vehicle safety, nuclear, pipeline, public transportation agency, railroad, maritime, securities, tax, antitrust, and anti-money laundering laws and for engaging in other related protected activities. For more information, please visit OSHA’s Whistleblower Protection Program webpage.

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