,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #ache  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #i1 #bjai,mr4     
,k5n$y introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,homel& ,security & ,gov]nm5tal ,affairs
  ,a ,,bill  ,to prohibit ! aw>d+ ( a   
contract or grant 9 excess ( ! simplifi$
 acquisition ?re%old unless !           
prospective contractor or grantee       
c]tifies 9 writ+ to ! ag5cy aw>d+ !     
contract or grant t ! contractor or     
grantee has no s]i\sly del9qu5t tax     
debts1 & = o!r purposes4  #a4 ,%ort     
title ,?is ,act may be cit$ z !         
,contract+ & ,tax ,acc\ntability ,act ( 
#bjai4  #b4 ,gov]nm5tal policy ,x is !  
policy ( ! ,unit$ ,/ates ,gov]nm5t t no 
,gov]nm5t contracts or grants %\ld be   
aw>d$ to individuals or companies )     
s]i\sly del9qu5t ,f$]al tax debts4  #c4 
,disclosure & evaluation ( contract (f]s
 f del9qu5t ,f$]al debtors  7a7 ,9 g5]al
 ,! head ( any executive ag5cy t issues 
an invitation = bids or a reque/ =      

proposals = a contract 9 an am\nt great]
 ?an ! simplifi$ acquisition ?re%old    
%all require ea* p]son t submits a bid  
or proposal to submit ) ! bid or        
proposal a =m-- 7#a7 c]tify+ t ! p]son  
does n h a s]i\sly del9qu5t tax debt2 & 
7#b7 au?oriz+ ! ,secret>y ( ! ,treasury 
to disclose to ! head ( ! ag5cy         
in=mation limit$ to describ+ :e!r !     
p]son has a s]i\sly del9qu5t tax debt4  
7b7 ,impact on responsibility           
det]m9ation ,! head ( any executive     
ag5cy1 9 evaluat+ any (f] receiv$ 9     
response to a solicitation issu$ by !   
ag5cy = bids or proposals = a contract1 
%all consid] a c]tification t ! (f]or   
has a s]i\sly del9qu5t tax debt to be   
def9itive pro( t ! (f]or is n a         
responsible s\rce z def9$ 9 section #aac
 ( title #da1 ,unit$ ,/ates ,code4  7c7 
,deb>m5t  7#a7 ,requirem5t ,except z    
provid$ 9 p>agraph 7#b71 ! head ( an    
executive ag5cy %all initiate a         
susp5sion or deb>m5t proce$+ aga9/ a    
p]son aft] receiv+ an (f] = a contract f

 su* p]son if-- 7,a7 su* (f] conta9s a  
c]tification 7z requir$ "u subsection   
7a77#a77 t su* p]son has a s]i\sly      
del9qu5t tax debt2 or  7,b7 ! head ( !  
ag5cy receives in=mation f ! ,secret>y (
 ! ,treasury 7z au?oriz$ "u subsection  
7a77#b77 demon/rat+ t su* a c]tification
 submitt$ by su* p]son is false4  7#b7  
,waiv] ,! head ( an executive ag5cy may 
waive p>agraph 7#a7 ) respect to a p]son
 bas$ ^u a writt5 f9d+ ( urg5t &        
compell+ circum/ances significantly     
affect+ ! int]e/s ( ! ,unit$ ,/ates4 ,if
 ! head ( an executive ag5cy waives     
p>agraph 7#a7 = a p]son1 ! head ( !     
ag5cy %all submit to ,congress1 )9 #cj  
days aft] ! waiv] is made1 a report     
conta9+ ! rationale = ! waiv] & relevant
 in=mation support+ ! waiv] decision4   
7d7 ,release ( in=mation ,! ,secret>y ( 
! ,treasury1 9 consultation ) !         
,director ( ! ,(fice ( ,managem5t &     
,budget1 %all make available to all     
executive ag5cies a /&>d =m = !         
au?orization describ$ 9 subsection 7a74 

7e7 ,revision ( regulations ,n lat] ?an 
#bgj days aft] ! date ( enactm5t ( ?is  
subsection1 ! ,f$]al ,acquisition       
,regulation %all be revis$ to           
incorporate ! requirem5ts ( ?is section4
  #d4 ,disclosure & evaluation ( grant  
applications f del9qu5t ,f$]al debtors  
7a7 ,9 g5]al ,! head ( any executive    
ag5cy t (f]s a grant 9 excess ( an am\nt
 equal to ! simplifi$ acquisition       
?re%old %all require ea* p]son apply+ = 
a grant to submit ) ! grant application 
a =m-- 7#a7 c]tify+ t ! p]son does n h a
 s]i\sly del9qu5t tax debt2 &  7#b7     
au?oriz+ ! ,secret>y ( ! ,treasury to   
disclose to ! head ( ! executive ag5cy  
in=mation limit$ to describ+ :e!r !     
p]son has a s]i\sly del9qu5t tax debt4  
7b7 ,impact on det]m9ation ( f9ancial   
/ability ,! head ( any executive ag5cy1 
9 evaluat+ any application = a grant    
(f]$ by ! ag5cy1 %all consid] a         
c]tification t ! grant applicant has a  
s]i\sly del9qu5t tax debt to be         
def9itive pro( t ! applicant is         

high-risk &1 if ! applicant is aw>d$ !  
grant1 %all take appropriate measures "u
 guidel9es issu$ by ! ,(fice (          
,managem5t & ,budget = enhanc$ ov]sight 
( high-risk grantees4  7c7 ,deb>m5t     
7#a7 ,requirem5t ,except z provid$ 9    
p>agraph 7#b71 ! head ( an executive    
ag5cy %all initiate a susp5sion or      
deb>m5t proce$+ aga9/ a p]son aft]      
receiv+ a grant application f su* p]son 
if-- 7,a7 su* application conta9s a     
c]tification 7z requir$ "u subsection   
7a77#a77 t su* p]son has a s]i\sly      
del9qu5t tax debt2 or  7,b7 ! head ( !  
ag5cy receives in=mation f ! ,secret>y (
 ! ,treasury 7z au?oriz$ "u subsection  
7a77#b77 demon/rat+ t su* a c]tification
 submitt$ by su* p]son is false4  7#b7  
,waiv] ,! head ( an executive ag5cy may 
waive p>agraph 7#a7 ) respect to a p]son
 bas$ ^u a writt5 f9d+ ( urg5t &        
compell+ circum/ances significantly     
affect+ ! int]e/s ( ! ,unit$ ,/ates4 ,if
 ! head ( an executive ag5cy waives     
p>agraph 7#a7 = a p]son1 ! head ( !     

ag5cy %all submit to ,congress1 )9 #cj  
days aft] ! waiv] is made1 a report     
conta9+ ! rationale = ! waiv] & relevant
 in=mation support+ ! waiv] decision4   
7d7 ,release ( in=mation ,! ,secret>y ( 
! ,treasury1 9 consultation ) !         
,director ( ! ,(fice ( ,managem5t &     
,budget1 %all make available to all     
executive ag5cies a /&>d =m = !         
au?orization describ$ 9 subsection 7a74 
7e7 ,revision ( regulations ,n lat] ?an 
#bgj days aft] ! date ( ! enactm5t ( ?is
 section1 ! ,director ( ! ,(fice (      
,managem5t & ,budget %all revise su*    
regulations z necess>y to incorporate ! 
requirem5ts ( ?is section4  #e4         
,def9itions & special rules ,= purposes 
( ?is ,act3 7#a7 ,p]son  7,a7 ,9 g5]al  
,! t]m p]son includes-- 7i7 an          
individual2  7ii7 a p>tn]%ip2 &  7iii7 a
 corporation4  7,b7 ,exclusion ,! t]m   
p]son does n include an individual seek+
 assi/ance ?r\gh a grant entitlem5t     
program4  7,c7 ,treatm5t ( c]ta9        
p>tn]%ips ,a p>tn]%ip %all be treat$ z a

 p]son ) a s]i\sly del9qu5t tax debt if 
su* p>tn]%ip has a p>tn] :o-- 7i7 holds 
an own]%ip int]e/ ( #ej p]c5t or m 9 t  
p>tn]%ip2 &  7ii7 has a s]i\sly del9qu5t
 tax debt4  7,d7 ,treatm5t ( c]ta9      
corporations ,a corporation %all be     
treat$ z a p]son ) a s]i\sly del9qu5t   
tax debt if su* corporation has an (fic]
 or a %>ehold] :o-- 7i7 holds #ej p]c5t 
or m1 or a controll+ int]e/ t is less   
?an #ej p]c5t1 ( ! out/&+ %>es (        
corporate /ock 9 t corporation2 &  7ii7 
has a s]i\sly del9qu5t tax debt4  7#b7  
,executive ag5cy ,! t]m executive ag5cy 
has ! mean+ giv5 su* t]m 9 section #acc 
( title #da1 ,unit$ ,/ates ,code4  7#c7 
,s]i\sly del9qu5t tax debt  7,a7 ,9     
g5]al ,! t]m s]i\sly del9qu5t tax debt  
means a ,f$]al tax liability t-- 7i7 has
 be5 assess$ by ! ,secret>y ( !         
,treasury "u ! ,int]nal ,rev5ue ,code ( 
#aihf2 &  7ii7 may be collect$ by !     
,secret>y by levy or by a proce$+ 9     
c\rt4  7,b7 ,exceptions ,su* t]m does n 
include-- 7i7 a debt t is be+ paid 9 a  

timely mann] pursuant to an agreem5t "u 
section #faei or section #gabb ( su*    
,code2  7ii7 a debt ) respect to :i* a  
collection due process he>+ "u section  
#fccj ( su* ,code1 or relief "u         
subsection 7a71 7b71 or 7f7 ( section   
#fjae ( su* ,code1 is reque/$ or p5d+2  
7iii7 a debt ) respect to :i* a cont9u\s
 levy has be5 issu$ "u section #fcca (  
su* ,code 7or1 9 ! case ( an applicant =
 employm5t1 a debt ) respect to :i* !   
applicant agrees to be subject to su* a 
levy72 &  7iv7 a debt ) respect to :i*  
su* a levy is releas$ "u section        
#fcdc7;a77#a77;,d7 ( su* ,code4  #f4    
,effective date ,?is ,act %all apply )  
respect to contracts & grants aw>d$ on  
or aft] ! date occurr+ #bgj days aft] ! 
date ( ! enactm5t ( ?is ,act4