for the purpose of analyzing information on price 
trends. 
‘‘(3) The analysis of information on price 
trends under paragraph (1) shall include, in any cat-
egory in which significant escalation in prices is 
identified, a more detailed examination of the causes 
of escalation for such prices within the category and 
whether such price escalation is consistent across the 
Department of Defense. 
‘‘(4) The head of a Department of Defense 
agency or the Secretary of a military department 
shall take appropriate action to address any unjusti-
fied escalation in prices being paid for items pro-
cured by that agency or military department as iden-
tified in an analysis conducted pursuant to para-
graph (1). 
‘‘(5) Not later than April 1 of each of year, the 
Secretary of Defense shall submit to the Committee 
on Armed Services of the Senate and the Committee 
on Armed Services of the House of Representatives 
a report on the analyses of price trends that were 
conducted for categories of exempt commercial items 
during the preceding fiscal year under the proce-
dures prescribed pursuant to paragraph (1). The re-
port shall include a description of the actions taken
to identify and address any unjustified price esca-
lation for the categories of items. 
‘‘(6) This subsection shall not be in effect on 
and after April 1, 2013.’’. 
SEC. 403. CONTRACTOR AND GRANTEE DISCLOSURE OF DE-
LINQUENT FEDERAL TAX DEBTS. 
(a) REQUIREMENT.— 
(1) IN
GENERAL.—Chapter 37 of title 31, 
United States Code, is amended by adding at the 
end of subchapter II the following new section: 
‘‘§ 3720F. Contractor and grantee disclosure of delin-
quent Federal tax debts 
‘‘(a) REQUIREMENT RELATING
TO CONTRACTS.— 
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 
strictly limited to verifying whether the person has 
a seriously delinquent tax debt.
‘‘(b) REQUIREMENT RELATING
TO GRANTS.—The 
head of any executive agency that offers a grant in excess 
of an amount equal to the simplified acquisition threshold 
may not award such grant to any person unless such per-
son 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 infor-
mation strictly limited to verifying whether the per-
son has a seriously delinquent tax debt. 
‘‘(c) FORM FOR RELEASE OF INFORMATION.—The 
Secretary of the Treasury shall make available to all exec-
utive agencies a standard form for the certification and 
authorization described in subsections (a) and (b). 
‘‘(d) DEFINITIONS.—In this section: 
‘‘(1) CONTRACT.—The term ‘contract’ means a 
binding agreement entered into by an executive 
agency for the purpose of obtaining property or serv-
ices, but does not include— 
‘‘(A) a contract for property or services 
that is intended to be entered into through the 
use of procedures other than competitive proce-
dures by reason of section 2304(c)(2) of this 
title; or