I 
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 Representa-
tives 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 CON-
TRACTORS FOR CERTIFICATIONS REGARD-
ING FEDERAL TAX DEBT. 
(a) REQUIREMENT FOR PROSPECTIVE AND CURRENT 
CONTRACTORS REGARDING FEDERAL TAX DEBT.— 
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(1) IN
GENERAL.—No prospective contractor 
may be awarded a contract with an agency, no con-
tractor 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 pro-
spective contractor or contractor, unless the prospec-
tive 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 con-
tractor 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 vio-
lating any tax law or failing to pay any tax, or has 
been notified of any delinquent taxes for which the 
liability remains unsatisfied. 
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(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 re-
mains 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 sim-
plified 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 con-
tracts 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. 
Æ 
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