Contracting and Tax Accountability Act of 2015

Bill: 114-hr-1562
Sponsor: Rep. Chaffetz, Jason [R-UT-3]
Introduced: 2015-03-24 in the House
Policy area: Taxation
Subjects: Debt collection
Public contracts and procurement
Tax administration and collection, taxpayers

Summary:
action_date: 2015-03-24
text: 

Contracting and Tax Accountability Act of 2015
 
 
Requires the head of any executive agency that issues an invitation for bids or a request for proposals for a contract, or that offers a grant, in an amount greater than the simplified acquisition threshold, to require each person submitting a bid or proposal or grant application to: (1) certify that such person does not have a seriously delinquent tax debt, and (2) authorize the Department of the Treasury to disclose information limited to describing whether such person has a seriously delinquent tax debt. Subjects a person who has a seriously delinquent tax debt to a negative responsibility determination when applying for a federal contract or grant, or to debarment from the federal procurement process.
 
Defines "seriously delinquent tax debt" as a federal tax liability that has been assessed by the Internal Revenue Service and is collectible by levy or a court proceeding, except a tax debt: (1) that is being paid in a timely manner under an approved installment agreement or an offer-in-compromise, (2) for which a collection due process hearing has been requested or is pending; (3) for which a continuous levy has been issued or agreed to by an applicant for employment, or (4) with respect to which such a levy is released because it has been determined to be an economic hardship to the taxpayer.

action_date: 2015-04-14
text: 
(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)
 

Contracting and Tax Accountability Act of 2015
 
 
(Sec. 2) Declares it the policy of the U.S. government that no government contracts or grants should be awarded to individuals or companies with seriously delinquent federal tax debts. 
 
(Sec. 3) Requires the head of any executive agency that issues an invitation for bids or a request for proposals for a contract, or that offers a grant, in an amount greater than the simplified acquisition threshold, to require each person submitting a bid or proposal or grant application to: (1) certify that such person does not have a seriously delinquent tax debt, and (2) authorize the Department of the Treasury to disclose information limited to describing whether such person has a seriously delinquent tax debt. Subjects a person who has a seriously delinquent tax debt to a negative responsibility or high risk determination when applying for a federal contract or grant, or to suspension or debarment from the federal procurement process. Authorizes an agency head to waive a suspension or debarment proceeding for a person with a seriously delinquent tax debt upon a written finding of urgent and compelling circumstances significantly affecting the interests of the United States. 
 
(Sec. 5) Defines "seriously delinquent tax debt" as a federal tax liability that has been assessed by the Internal Revenue Service and is collectible by levy or a court proceeding, except a tax debt: (1) that is being paid in a timely manner under an approved installment agreement or an offer-in-compromise, (2) for which a collection due process hearing has been requested or is pending; (3) for which a continuous levy has been issued or agreed to by an applicant for employment, or (4) with respect to which such a levy is released because it has been determined to be an economic hardship to the taxpayer.
 
(Sec. 6) Makes this Act applicable to contracts and grants awarded on or after 270 days after the enactment date of this Act. 

action_date: 2015-04-15
text: 
(This measure has not been amended since it was introduced. The expanded summary of the House reported version is repeated here.)
 

Contracting and Tax Accountability Act of 2015
 
 
(Sec. 2) Declares it the policy of the U.S. government that no government contracts or grants should be awarded to individuals or companies with seriously delinquent federal tax debts. 
 
(Sec. 3) Requires the head of any executive agency that issues an invitation for bids or a request for proposals for a contract, or that offers a grant, in an amount greater than the simplified acquisition threshold, to require each person submitting a bid or proposal or grant application to: (1) certify that such person does not have a seriously delinquent tax debt, and (2) authorize the Department of the Treasury to disclose information limited to describing whether such person has a seriously delinquent tax debt. Subjects a person who has a seriously delinquent tax debt to a negative responsibility or high risk determination when applying for a federal contract or grant, or to suspension or debarment from the federal procurement process. Authorizes an agency head to waive a suspension or debarment proceeding for a person with a seriously delinquent tax debt upon a written finding of urgent and compelling circumstances significantly affecting the interests of the United States. 
 
(Sec. 5) Defines "seriously delinquent tax debt" as a federal tax liability that has been assessed by the Internal Revenue Service and is collectible by levy or a court proceeding, except a tax debt: (1) that is being paid in a timely manner under an approved installment agreement or an offer-in-compromise, (2) for which a collection due process hearing has been requested or is pending; (3) for which a continuous levy has been issued or agreed to by an applicant for employment, or (4) with respect to which such a levy is released because it has been determined to be an economic hardship to the taxpayer.
 
(Sec. 6) Makes this Act applicable to contracts and grants awarded on or after 270 days after the enactment date of this Act. 


Legislative actions:
action_date: 2015-04-16
text: Received in the Senate and Read twice and referred to the Committee on Homeland Security and Governmental Affairs.
action_date: 2015-04-15
text: Motion to reconsider laid on the table Agreed to without objection.
action_date: 2015-04-15
text: On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays: (2/3 required): 424 - 0 (Roll no. 156). (text: CR H2241-2242)
action_date: 2015-04-15
text: Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays: (2/3 required): 424 - 0 (Roll no. 156).(text: CR H2241-2242)
action_date: 2015-04-15
text: Considered as unfinished business. (consideration: CR H2251-2252)
action_date: 2015-04-15
text: At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
action_date: 2015-04-15
text: DEBATE - The House proceeded with forty minutes of debate on H.R. 1562.
action_date: 2015-04-15
text: Considered under suspension of the rules. (consideration: CR H2241-2243)
action_date: 2015-04-15
text: Mr. Chaffetz moved to suspend the rules and pass the bill.
action_date: 2015-04-14
text: Placed on the Union Calendar, Calendar No. 52.
action_date: 2015-04-14
text: Reported by the Committee on Oversight and Government Reform. H. Rept. 114-72.
action_date: 2015-04-14
text: Reported by the Committee on Oversight and Government Reform. H. Rept. 114-72.
action_date: 2015-03-25
text: Ordered to be Reported by Voice Vote.
action_date: 2015-03-25
text: Committee Consideration and Mark-up Session Held.
action_date: 2015-03-24
text: Referred to the House Committee on Oversight and Government Reform.
action_date: 2015-03-24
text: Introduced in House
action_date: 2015-03-24
text: Introduced in House