H.R. 882 — what changed

In general— 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—

certifying that the person does not have a seriously delinquent tax debt; and

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.

Impact on responsibility determination— The head of any executive agency, in evaluating any offer received in response to a solicitation issued by the agency for bids or proposals for a contract, shall consider a certification that the offeror has a seriously delinquent tax debt to be definitive proof that the offeror is not a responsible source as defined in section 113 of title 41, United States Code.

such offer contains a certification (as required under subsection (a)(1)) that such person has a seriously delinquent tax debt; or

the head of the agency receives information from the Secretary of the Treasury (as authorized under subsection (a)(2)) demonstrating that such a certification submitted by such person is false.

Waiver— The head of an executive agency may waive paragraph (1) with respect to a person based upon a written finding of urgent and compelling circumstances significantly affecting the interests of the United States. If the head of an executive agency waives paragraph (1) for a person, the head of the agency shall submit to Congress, within 30 days after the waiver is made, a report containing the rationale for the waiver and relevant information supporting the waiver decision.

Revision of regulations— 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 section.

In general— The head of any executive agency that offers a grant in excess of an amount equal to the simplified acquisition threshold shall require each person applying for a grant to submit with the grant application a form—

certifying that the person does not have a seriously delinquent tax debt; and

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.

Impact on determination of financial stability— The head of any executive agency, in evaluating any application for a grant offered by the agency, shall consider a certification that the grant applicant has a seriously delinquent tax debt to be definitive proof that the applicant is high-risk and, if the applicant is awarded the grant, shall take appropriate measures under guidelines issued by the Office of Management and Budget for enhanced oversight of high-risk grantees.

such application contains a certification (as required under subsection (a)(1)) that such person has a seriously delinquent tax debt; or

the head of the agency receives information from the Secretary of the Treasury (as authorized under subsection (a)(2)) demonstrating that such a certification submitted by such person is false.

Waiver— The head of an executive agency may waive paragraph (1) with respect to a person based upon a written finding of urgent and compelling circumstances significantly affecting the interests of the United States. If the head of an executive agency waives paragraph (1) for a person, the head of the agency shall submit to Congress, within 30 days after the waiver is made, a report containing the rationale for the waiver and relevant information supporting the waiver decision.

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.

In general— The term person includes—

an individual;

a partnership; and

a corporation.

Exclusion— The term “person” does not include an individual seeking assistance through a grant entitlement program.

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—

holds an ownership interest of 50 percent or more in that partnership; and

has a seriously delinquent tax debt.

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—

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

has a seriously delinquent tax debt.

Executive agency— The term executive agency has the meaning given such term in section 133 of title 41, United States Code.

Exceptions— Such term does not include—

a debt that is being paid in a timely manner pursuant to an agreement under section 6159 or section 7122 of such Code; and

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.