,,ii #aacth ,,congress #b;d ,session ,s4 #bbdg ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,april #aj1 #bjad ,mrs4 ,mc,caskill introduced the following bill2 which was read twice and referred to the ,committee on ,homeland ,security and ,governmental ,affairs ,a ,,bill ,to prohibit the awarding of 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 debts1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,contracting and ,tax ,accountability ,act of #bjad4 #b4 ,governmental policy ,it is the policy of the ,united ,states ,government that no ,government contracts or grants should be awarded to individuals or companies with seriously delinquent ,federal tax debts4 #c4 ,disclosure and evaluation of contract offers from delinquent ,federal debtors 7a7 ,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-- 7#a7 certifying whether the person has a seriously delinquent tax debt2 and 7#b7 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 debt4 7b7 ,impact on responsibility determination ,the head of any executive agency1 in evaluating any offer received in response to a solicitation issued by the agency for bids or proposals for a contract1 shall consider a certification that the offeror has a seriously delinquent tax debt1 or a certification that the offeror does not have a seriously delinquent tax debt that is demonstrated to be false by information received from the ,secretary of the ,treasury 7as authorized under subsection 7a77#b771 to be definitive proof that the offeror is not a responsible source as defined in section #aac of title #da1 ,united ,states ,code4 7c7 ,suspension 7#a7 ,requirement ,except as provided in paragraph 7#b71 the head of an executive agency shall propose a person for suspension under subpart #i4d of the ,federal ,acquisition ,regulation after receiving an offer for a contract from such person if such offer contains a certification 7as required under subsection 7a77#a77 that such person has a seriously delinquent tax debt4 7#b7 ,waiver ,the head of an executive agency may waive paragraph 7#a7 with respect to a person based upon a written finding of urgent and compelling circumstances significantly affecting the interests of the ,united ,states4 ,if the head of an executive agency waives paragraph 7#a7 for a person1 the head of the agency shall submit to ,congress1 within #cj days after the waiver is made1 a report containing the rationale for the waiver and relevant information supporting the waiver decision4 7d7 ,debarment 7#a7 ,requirement ,except as provided in paragraph 7#b71 the head of an executive agency shall propose a person for debarment after receiving an offer for a contract from such person if-- 7,a7 such offer contains a certification 7as required under subsection 7a77#a77 that such person does not have a seriously delinquent tax debt2 and 7,b7 the head of the agency receives information from the ,secretary of the ,treasury 7as authorized under subsection 7a77#b77 demonstrating that the certification submitted by such person is false4 7#b7 ,waiver ,the head of an executive agency may waive paragraph 7#a7 with respect to a person based upon a written finding of urgent and compelling circumstances significantly affecting the interests of the ,united ,states4 ,if the head of an executive agency waives paragraph 7#a7 for a person1 the head of the agency shall submit to ,congress1 within #cj days after the waiver is made1 a report containing the rationale for the waiver and relevant information supporting the waiver decision4 7e7 ,release of information ,the ,secretary of the ,treasury shall make available to all executive agencies a standard form for the authorization described in subsection 7a74 7f7 ,revision of regulations ,not later than #bgj days after the date of enactment of this subsection1 the ,federal ,acquisition ,regulation shall be revised to incorporate the requirements of this section4 #d4 ,disclosure and evaluation of grant applications from delinquent ,federal debtors 7a7 ,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-- 7#a7 certifying whether the person has a seriously delinquent tax debt2 and 7#b7 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 debt4 7b7 ,impact on determination of financial stability ,the head of any executive agency1 in evaluating any application for a grant offered by the agency1 shall consider a certification that the grant applicant has a seriously delinquent tax debt1 or a certification that the offeror does not have a seriously delinquent tax debt that is demonstrated to be false by information received from the ,secretary of the ,treasury 7as authorized under subsection 7a77#b771 to be definitive proof that the applicant is high-risk and1 if the applicant is awarded the grant1 shall take appropriate measures under guidelines issued by the ,office of ,management and ,budget for enhanced oversight of high-risk grantees4 7c7 ,suspension 7#a7 ,requirement ,except as provided in paragraph 7#b71 the head of an executive agency shall propose a person for suspension under part #ahj of title #b1 ,code of ,federal ,regulations1 after receiving an offer for a grant from such person if such offer contains a certification 7as required under subsection 7a77#a77 that such person has a seriously delinquent tax debt4 7#b7 ,waiver ,the head of an executive agency may waive paragraph 7#a7 with respect to a person based upon a written finding of urgent and compelling circumstances significantly affecting the interests of the ,united ,states4 ,if the head of an executive agency waives paragraph 7#a7 for a person1 the head of the agency shall submit to ,congress1 within #cj days after the waiver is made1 a report containing the rationale for the waiver and relevant information supporting the waiver decision4 7d7 ,debarment 7#a7 ,requirement ,except as provided in paragraph 7#b71 the head of an executive agency shall propose a person for debarment under part #ahj of title #b1 ,code of ,federal ,regulations1 after receiving a grant application from such person if-- 7,a7 such application contains a certification 7as required under subsection 7a77#a77 that such person does not have a seriously delinquent tax debt2 and 7,b7 the head of the agency receives information from the ,secretary of the ,treasury 7as authorized under subsection 7a77#b77 demonstrating that the certification submitted by such person is false4 7#b7 ,waiver ,the head of an executive agency may waive paragraph 7#a7 with respect to a person based upon a written finding of urgent and compelling circumstances significantly affecting the interests of the ,united ,states4 ,if the head of an executive agency waives paragraph 7#a7 for a person1 the head of the agency shall submit to the appropriate congressional committees1 within #cj days after the waiver is made1 a report containing the rationale for the waiver and relevant information supporting the waiver decision4 7e7 ,release of information ,the ,secretary of the ,treasury shall make available to all executive agencies a standard form for the authorization described in subsection 7a74 7f7 ,revision of regulations ,not later than #bgj days after the date of the enactment of this section1 the ,director of the ,office of ,management and ,budget shall revise such regulations as necessary to incorporate the requirements of this section4 #e4 ,definitions and special rules ,for purposes of this ,act3 7#a7 ,appropriate congressional committees ,the term appropriate congressional committees means-- 7,a7 the ,committee on ,homeland ,security and ,governmental ,affairs of the ,senate2 7,b7 the ,committee on ,oversight and ,government ,reform of the ,house of ,representatives2 and 7,c7 the committees of the ,senate and the ,house of ,representatives with jurisdiction over the agency granting the waiver under section #d7;c77#b74 7#b7 ,executive agency ,the term executive agency has the meaning given such term in section #acc of title #da1 ,united ,states ,code4 7#c7 ,person 7,a7 ,in general ,the term person includes-- 7i7 an individual2 7ii7 a partnership2 and 7iii7 a corporation4 7,b7 ,exclusion ,the term person does not include an individual seeking assistance through a grant entitlement program4 7,c7 ,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-- 7i7 holds an ownership interest of #ej percent or more in that partnership2 and 7ii7 has a seriously delinquent tax debt4 7,d7 ,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-- 7i7 holds #ej percent or more1 or a controlling interest that is less than #ej percent1 of the outstanding shares of corporate stock in that corporation2 and 7ii7 has a seriously delinquent tax debt4 7#d7 ,seriously delinquent tax debt 7,a7 ,in general ,the term seriously delinquent tax debt means an outstanding debt under the ,internal ,revenue ,code of #aihf for which a notice of lien has been filed in public records pursuant to section #fcbc of such ,code4 7,b7 ,exceptions ,such term does not include-- 7i7 a debt that is being paid in a timely manner pursuant to an agreement under section #faei or section #gabb of such ,code2 and 7ii7 a debt with respect to which a collection due process hearing under section #fccj of such ,code1 or relief under subsection 7a71 7b71 or 7f7 of section #fjae of such ,code1 is requested or pending4 #f4 ,effective date ,this ,act shall apply with respect to contracts and grants awarded on or after the date occurring #bgj days after the date of the enactment of this ,act4