The Tennessee Valley Authority (TVA) is a federally owned utility that supplies electricity and manages flooding and river navigation across Tennessee and nearby states. This bill would require TVA to go back to sending Congress a yearly financial report every March, something it used to do until that rule was dropped in 1995. That report would also have to list the names, salaries, and job duties of TVA employees, but only those earning more than the top pay level for a GS-13 federal worker (a mid-to-upper-level government pay grade), rather than the old, much lower threshold of just $1,500 a year.