Providing for consideration of the bill (H.R. 1206) to prohibit the hiring of additional Internal Revenue Service employees until the Secretary of the Treasury certifies that no employee of the Internal Revenue Service has a seriously delinquent tax debt, and providing for consideration of the bill (H.R. 4885) to require that user fees collected by the Internal Revenue Service be deposited into the general fund of the Treasury.

Bill 114 HRES 687 is a resolution that sets the rules for considering two bills in the US Congress. The first bill, H.R. 1206, aims to prevent the hiring of more Internal Revenue Service (IRS) employees until the Secretary of the Treasury confirms that no IRS employee has a seriously delinquent tax debt. This bill is intended to ensure that IRS employees are in compliance with their own tax obligations.

The second bill, H.R. 4885, proposes that user fees collected by the IRS should be deposited into the general fund of the Treasury. This bill seeks to centralize the handling of user fees collected by the IRS, rather than having them allocated to specific programs or purposes.

Overall, Bill 114 HRES 687 addresses issues related to IRS employee tax compliance and the handling of user fees collected by the IRS. The resolution sets the stage for the consideration and potential passage of these two bills in the US Congress.