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Contracting and Tax Accountability Act of 2019

USA116th CongressS-1385| Senate 
| Updated: 5/9/2019
John Kennedy

John Kennedy

Republican Senator

Louisiana

Cosponsors (1)
Mike Braun (Republican)

Homeland Security and Governmental Affairs Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Contracting and Tax Accountability Act of 2019 This bill prohibits an executive agency from awarding 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 debt. Simplified acquisition threshold means the dollar amount below which a nonfederal entity may purchase property or services using small purchase methods. The bill (1) authorizes the Department of the Treasury to disclose to an agency whether such person has a seriously delinquent tax debt, and (2) subjects a person with such debt to suspension or debarment from the federal procurement process. The bill 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, with exceptions for 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.
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Timeline
May 9, 2019
Introduced in Senate
May 9, 2019
Read twice and referred to the Committee on Homeland Security and Governmental Affairs.
  • May 9, 2019
    Introduced in Senate


  • May 9, 2019
    Read twice and referred to the Committee on Homeland Security and Governmental Affairs.

Government Operations and Politics

Debt collectionPublic contracts and procurementTax administration and collection, taxpayers

Contracting and Tax Accountability Act of 2019

USA116th CongressS-1385| Senate 
| Updated: 5/9/2019
Contracting and Tax Accountability Act of 2019 This bill prohibits an executive agency from awarding 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 debt. Simplified acquisition threshold means the dollar amount below which a nonfederal entity may purchase property or services using small purchase methods. The bill (1) authorizes the Department of the Treasury to disclose to an agency whether such person has a seriously delinquent tax debt, and (2) subjects a person with such debt to suspension or debarment from the federal procurement process. The bill 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, with exceptions for 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.
View Full Text

Suggested Questions

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Timeline
May 9, 2019
Introduced in Senate
May 9, 2019
Read twice and referred to the Committee on Homeland Security and Governmental Affairs.
  • May 9, 2019
    Introduced in Senate


  • May 9, 2019
    Read twice and referred to the Committee on Homeland Security and Governmental Affairs.
John Kennedy

John Kennedy

Republican Senator

Louisiana

Cosponsors (1)
Mike Braun (Republican)

Homeland Security and Governmental Affairs Committee

Government Operations and Politics

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Debt collectionPublic contracts and procurementTax administration and collection, taxpayers