Contracting and Tax Accountability Act of 2009 - Prohibits any person who has a seriously delinquent tax debt from obtaining a federal government contract or grant. Requires federal agency heads to require prospective recipients of a contract or grant in excess of an amount equal to the simplified acquisition threshold to: (1) certify that they do not have such a debt; and (2) authorize the Secretary of the Treasury to disclose information describing whether they have such a debt.
Defines "seriously delinquent tax debt" and an outstanding tax debt for which a notice of lien has been filed in public records.
[Congressional Bills 111th Congress]
[From the U.S. Government Printing Office]
[H.R. 572 Introduced in House (IH)]
111th CONGRESS
1st Session
H. R. 572
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
January 15, 2009
Mr. Ellsworth (for himself and Mr. Towns) 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 2009''.
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. PROHIBITION ON AWARDING OF CONTRACTS TO DELINQUENT FEDERAL
DEBTORS.
Section 3720B of title 31, United States Code, is amended--
(1) in the section heading, by adding at the end ``or
contracts'';
(2) by adding at the end the following:
``(c)(1) Unless this subsection is waived by the head of a Federal
agency, a person who has a seriously delinquent tax debt shall be
proposed for debarment from any contract awarded by the Federal
Government.
``(2) The head of any Federal agency that issues an invitation for
bids or a request for proposals for a contract in an amount 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))
shall require each person that submits a bid or proposal to submit with
the bid or proposal a form--
``(A) certifying that the person does not have a seriously
delinquent tax debt; and
``(B) 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.
``(3) The Secretary shall make available to all Federal agencies a
standard form for the certification and authorization described in
paragraph (2).
``(4) 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 subsection.
``(5) For purposes of this subsection:
``(A) The term `contract' means a binding agreement entered
into by a Federal agency for the purpose of obtaining property
or services, but does not include--
``(i) a contract designated by the head of the
agency as assisting the agency in the performance of
disaster relief authorities; or
``(ii) a contract designated by the head of the
agency as necessary to the national security of the
United States.
``(B)(i) The term `person' includes--
``(I) an individual;
``(II) a partnership; and
``(III) a corporation.
``(ii) 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) who has a seriously delinquent tax debt.
``(iii) 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) who has a seriously delinquent tax debt.
``(C)(i) 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.
``(ii) 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. 4. PROHIBITION ON AWARDING OF GRANTS TO 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 (as defined in section 4(11) of the Office of Federal
Procurement Policy Act (41 U.S.C. 401(11)) may not award such grant to
any person unless such person submits with the application for such
grant 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) Release of Information.--The Secretary shall make available to
all Executive agencies a standard form for the certification and
authorization described in subsection (a)(2).
(c) 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.
(d) Definitions and Special Rules.--For purposes of this section:
(1) Person.--
(A) In general.--The term ``person'' includes--
(i) an individual;
(ii) a partnership; and
(iii) a corporation.
(B) 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) who has a seriously delinquent tax
debt.
(C) 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) who has a seriously delinquent tax
debt.
(2) Executive agency.--The term ``executive agency'' has
the meaning given such term in section 4 of the Office of
Federal Procurement Policy Act (41 U.S.C. 403).
(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.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Oversight and Government Reform.
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