[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 882 Introduced in House (IH)]
113th CONGRESS
1st Session
H. R. 882
To prohibit the awarding of a contract or grant in excess of the
simplified acquisition threshold unless the prospective contractor or
grantee certifies in writing to the agency awarding the contract or
grant that the contractor or grantee has no seriously delinquent tax
debts, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 28, 2013
Mr. Chaffetz (for himself and Ms. Speier) introduced the following
bill; which was referred to the Committee on Oversight and Government
Reform
_______________________________________________________________________
A BILL
To prohibit the awarding of a contract or grant in excess of the
simplified acquisition threshold unless the prospective contractor or
grantee certifies in writing to the agency awarding the contract or
grant that the contractor or grantee has no seriously delinquent tax
debts, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Contracting and Tax Accountability
Act of 2013''.
SEC. 2. GOVERNMENTAL POLICY.
It is the policy of the United States Government that no Government
contracts or grants should be awarded to individuals or companies with
seriously delinquent Federal tax debts.
SEC. 3. DISCLOSURE AND EVALUATION OF CONTRACT OFFERS FROM DELINQUENT
FEDERAL DEBTORS.
(a) In General.--The head of any executive agency that issues an
invitation for bids or a request for proposals for a contract in an
amount greater than the simplified acquisition threshold shall require
each person that submits a bid or proposal to submit with the bid or
proposal a form--
(1) certifying that the person does not have a seriously
delinquent tax debt; and
(2) authorizing the Secretary of the Treasury to disclose
to the head of the agency information limited to describing
whether the person has a seriously delinquent tax debt.
(b) Impact on Responsibility Determination.--The head of any
executive agency, in evaluating any offer received in response to a
solicitation issued by the agency for bids or proposals for a contract,
shall consider a certification that the offeror has a seriously
delinquent tax debt to be definitive proof that the offeror is not a
responsible source as defined in section 113 of title 41, United States
Code.
(c) Debarment.--
(1) Requirement.--Except as provided in paragraph (2), the
head of an executive agency shall propose a person for
debarment after receiving an offer for a contract from such
person if--
(A) such offer contains a certification (as
required under subsection (a)(1)) that such person has
a seriously delinquent tax debt; or
(B) the head of the agency receives information
from the Secretary of the Treasury (as authorized under
subsection (a)(2)) demonstrating that such a
certification submitted by such person is false.
(2) Waiver.--The head of an executive agency may waive
paragraph (1) with respect to a person based upon a written
finding of urgent and compelling circumstances significantly
affecting the interests of the United States. If the head of an
executive agency waives paragraph (1) for a person, the head of
the agency shall submit to Congress, within 30 days after the
waiver is made, a report containing the rationale for the
waiver and relevant information supporting the waiver decision.
(d) Release of Information.--The Secretary of the Treasury shall
make available to all executive agencies a standard form for the
authorization described in subsection (a).
(e) Revision of Regulations.--Not later than 270 days after the
date of enactment of this subsection, the Federal Acquisition
Regulation shall be revised to incorporate the requirements of this
section.
SEC. 4. DISCLOSURE AND EVALUATION OF GRANT APPLICATIONS FROM DELINQUENT
FEDERAL DEBTORS.
(a) In General.--The head of any executive agency that offers a
grant in excess of an amount equal to the simplified acquisition
threshold shall require each person applying for a grant to submit with
the grant application a form--
(1) certifying that the person does not have a seriously
delinquent tax debt; and
(2) authorizing the Secretary of the Treasury to disclose
to the head of the executive agency information limited to
describing whether the person has a seriously delinquent tax
debt.
(b) Impact on Determination of Financial Stability.--The head of
any executive agency, in evaluating any application for a grant offered
by the agency, shall consider a certification that the grant applicant
has a seriously delinquent tax debt to be definitive proof that the
applicant is high-risk and, if the applicant is awarded the grant,
shall take appropriate measures under guidelines issued by the Office
of Management and Budget for enhanced oversight of high-risk grantees.
(c) Debarment.--
(1) Requirement.--Except as provided in paragraph (2), the
head of an executive agency shall propose a person for
debarment after receiving a grant application from such person
if--
(A) such application contains a certification (as
required under subsection (a)(1)) that such person has
a seriously delinquent tax debt; or
(B) the head of the agency receives information
from the Secretary of the Treasury (as authorized under
subsection (a)(2)) demonstrating that such a
certification submitted by such person is false.
(2) Waiver.--The head of an executive agency may waive
paragraph (1) with respect to a person based upon a written
finding of urgent and compelling circumstances significantly
affecting the interests of the United States. If the head of an
executive agency waives paragraph (1) for a person, the head of
the agency shall submit to Congress, within 30 days after the
waiver is made, a report containing the rationale for the
waiver and relevant information supporting the waiver decision.
(d) Release of Information.--The Secretary of the Treasury shall
make available to all executive agencies a standard form for the
authorization described in subsection (a).
(e) Revision of Regulations.--Not later than 270 days after the
date of the enactment of this section, the Director of the Office of
Management and Budget shall revise such regulations as necessary to
incorporate the requirements of this section.
SEC. 5. DEFINITIONS AND SPECIAL RULES.
For purposes of this Act:
(1) Person.--
(A) In general.--The term ``person'' includes--
(i) an individual;
(ii) a partnership; and
(iii) a corporation.
(B) Exclusion.--The term ``person'' does not
include an individual seeking assistance through a
grant entitlement program.
(C) Treatment of certain partnerships.--A
partnership shall be treated as a person with a
seriously delinquent tax debt if such partnership has a
partner who--
(i) holds an ownership interest of 50
percent or more in that partnership; and
(ii) has a seriously delinquent tax debt.
(D) Treatment of certain corporations.--A
corporation shall be treated as a person with a
seriously delinquent tax debt if such corporation has
an officer or a shareholder who--
(i) holds 50 percent or more, or a
controlling interest that is less than 50
percent, of the outstanding shares of corporate
stock in that corporation; and
(ii) has a seriously delinquent tax debt.
(2) Executive agency.--The term ``executive agency'' has
the meaning given such term in section 133 of title 41, United
States Code.
(3) Seriously delinquent tax debt.--
(A) In general.--The term ``seriously delinquent
tax debt'' means an outstanding debt under the Internal
Revenue Code of 1986 for which a notice of lien has
been filed in public records pursuant to section 6323
of such Code.
(B) Exceptions.--Such term does not include--
(i) a debt that is being paid in a timely
manner pursuant to an agreement under section
6159 or section 7122 of such Code; and
(ii) a debt with respect to which a
collection due process hearing under section
6330 of such Code, or relief under subsection
(a), (b), or (f) of section 6015 of such Code,
is requested or pending.
SEC. 6. EFFECTIVE DATE.
This Act shall apply with respect to contracts and grants awarded
on or after the date occurring 270 days after the date of the enactment
of this Act.
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