An additional $500,000 would be given in exchange for information regarding the destruction of the emails. The Identify and Recover Sent E-mails (IRS) Act (H.R. 4958), if passed, would cut the salaries of IRS employees by 20 percent until the emails are recovered. 

Flores told Breitbart Texas that he was inspired to take action after groups in his district were unfairly targeted by the IRS. 

"A Tea Party group in my district was one of the first conservative groups to be targeted," Flores said. "Then one of my donors appeared to be targeted... They're all frustrated with the IRS. Then when this news [about the lost emails] came out, they were all even more agitated." 

Instead of sitting idly by, Flores decided that something must be done. He said that he came up with a "carrot stick approach" that gives the IRS negative reinforcement if the emails are not surfaced, and positive reinforcement if pertinent information is brought to light.