Federal Contractor Accountability Act of 2007

Federal Contractor Accountability Act of 2007 - Prohibits a federal agency from awarding a contract to a prospective contractor, extending an existing contract, or issuing an order for goods and services to such contractor without a written certification that such contractor owes no federal tax debt (i.e., tax delinquencies).

Requires a prospective contractor submitting an offer to an agency to include a certification as to whether such contractor has, within the preceding three years, been convicted of, or suffered a civil judgment for, violating any tax law or failing to pay any tax or has been notified of any delinquent taxes or unsatisfied tax liens.

[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1986 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 1986

To require potential Federal contractors to certify they owe no Federal 
                               tax debt.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 20, 2007

Mr. Ellsworth introduced the following bill; which was referred to the 
              Committee on Oversight and Government Reform

_______________________________________________________________________

                                 A BILL


 
To require potential Federal contractors to certify they owe no Federal 
                               tax debt.

    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 ``Federal Contractor Accountability 
Act of 2007''.

SEC. 2. REQUIREMENTS FOR POTENTIAL FEDERAL CONTRACTORS FOR 
              CERTIFICATIONS REGARDING FEDERAL TAX DEBT.

    (a) Requirement for Prospective and Current Contractors Regarding 
Federal Tax Debt.--
            (1) In general.--No prospective contractor may be awarded a 
        contract with an agency, no contractor with an agency may be 
        awarded an extension of its contract with the agency, and an 
        agency may not issue an order for goods or services to any 
        prospective contractor or contractor, unless the prospective 
        contractor or the contractor, as the case may be, certifies in 
        writing to the agency making the award or extension, or issuing 
        the order, that the contractor owes no Federal tax debt.
            (2) Federal tax debt.--For purposes of the certification 
        required by paragraph (1), Federal tax debt includes any type 
        of tax owed to the Federal Government that is in a delinquent 
        status.
    (b) Requirement for Prospective Contractors Regarding Convictions 
and Liens.--Any prospective contractor submitting an offer to an agency 
shall submit the following certifications with the offer:
            (1) Convictions.--A certification regarding whether or not 
        the offeror has, within a three-year period preceding the 
        offer, been convicted or had a civil judgment rendered against 
        the offeror for violating any tax law or failing to pay any 
        tax, or has been notified of any delinquent taxes for which the 
        liability remains unsatisfied.
            (2) Liens.--A certification regarding whether or not the 
        offeror has received a notice of a tax lien filed against the 
        offeror for which the liability remains unsatisfied or the lien 
        has not been released.
    (c) Agency.--In this section, the term ``agency'' means an 
executive agency, as defined in section 4(1) of the Office of Federal 
Procurement Policy Act (41 U.S.C. 403(1)).
    (d) Contracts Covered.--This Act shall apply to contracts in 
amounts equal to or greater than the simplified acquisition threshold 
(as defined in section 4(11) of the Office of Federal Procurement 
Policy Act (41 U.S.C. 401(11)).
    (e) Effective Date.--This Act shall apply to contracts or contract 
extensions awarded, or orders for goods or services issued, on or after 
the date occurring 30 days after the date of the enactment of this Act.
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