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26 U.S.C. 6050M, as implemented in 26 CFR, requires heads of Federal executive agencies to report certain information to the IRS.
(1) The required information applies to contract modifications -
(i) Increasing the amount of a contract awarded before January 1, 1989, by $50,000 or more; and
(ii) Entered into on or after April 1, 1990.
(2) The reporting requirement also applies to certain contracts and modifications thereto in excess of $25,000 entered into on or after January 1, 1989.
(c) The information to report is -
(1) Name, address, and TIN of the contractor;
(2) Name and TIN of the common parent (if any);
(3) Date of the contract action;
(4) Amount obligated on the contract action; and
(5) Estimated contract completion date.
(d) Transmit the information to the IRS through the Federal Procurement Data System (see Subpart 4.6 and implementing instructions).
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
§ 2301 - Repealed. Pub. L. 103–355, title I, § 1501(a), Oct. 13, 1994, 108 Stat. 3296]
§ 2302 - Definitions
§ 2302a - Simplified acquisition threshold
§ 2302b - Implementation of simplified acquisition procedures
§ 2302c - Implementation of electronic commerce capability
§ 2302d - Major system: definitional threshold amounts
§ 2303 - Applicability of chapter
§ 2303a - Repealed. Pub. L. 98–577, title III, § 302(c)(1), Oct. 30, 1984, 98 Stat. 3077]
§ 2304 - Contracts: competition requirements
§ 2304a - Task and delivery order contracts: general authority
§ 2304b - Task order contracts: advisory and assistance services
§ 2304c - Task and delivery order contracts: orders
§ 2304d - Task and delivery order contracts: definitions
§ 2304e - Contracts: prohibition on competition between Department of Defense and small businesses and certain other entities
§ 2305 - Contracts: planning, solicitation, evaluation, and award procedures
§ 2305a - Design-build selection procedures
§ 2306 - Kinds of contracts
§ 2306a - Cost or pricing data: truth in negotiations
§ 2306b - Multiyear contracts: acquisition of property
§ 2306c - Multiyear contracts: acquisition of services
§ 2307 - Contract financing
§ 2308 - Buy-to-budget acquisition: end items
§ 2309 - Allocation of appropriations
§ 2310 - Determinations and decisions
§ 2311 - Assignment and delegation of procurement functions and responsibilities
§ 2312 - Remission of liquidated damages
§ 2313 - Examination of records of contractor
§ 2313a - Defense Contract Audit Agency: annual report
§ 2314 - Laws inapplicable to agencies named in section 2303 of this title
§ 2315 - Law inapplicable to the procurement of automatic data processing equipment and services for certain defense purposes
§ 2316 - Disclosure of identity of contractor
§ 2317 - Repealed. Pub. L. 103–160, div. A, title VIII, § 821(a)(2), Nov. 30, 1993, 107 Stat. 1704]
§ 2318 - Advocates for competition
§ 2319 - Encouragement of new competitors
§ 2320 - Rights in technical data
§ 2321 - Validation of proprietary data restrictions
§ 2322 - Repealed. Pub. L. 102–484, div. A, title X, § 1052(25)(A), Oct. 23, 1992, 106 Stat. 2500]
§ 2323 - Contract goal for small disadvantaged businesses and certain institutions of higher education
§ 2323a - Credit for Indian contracting in meeting certain subcontracting goals for small disadvantaged businesses and certain institutions of higher education
§ 2324 - Allowable costs under defense contracts
§ 2325 - Restructuring costs
§ 2326 - Undefinitized contractual actions: restrictions
§ 2327 - Contracts: consideration of national security objectives
§ 2328 - Release of technical data under Freedom of Information Act: recovery of costs
§ 2329 - Repealed. Pub. L. 103–355, title I, § 1506(a), Oct. 13, 1994, 108 Stat. 3298]
§ 2330 - Procurement of contract services: management structure
§ 2330a - Procurement of services: tracking of purchases
§ 2331 - Procurement of services: contracts for professional and technical services
§ 2332 - Share-in-savings contracts
§ 2333 - Joint policies on requirements definition, contingency program management, and contingency contracting
§ 2334 - Independent cost estimation and cost analysis
§ 2335 - Prohibition on collection of political information
§ 2336 - Renumbered § 2679]
§ 2337 - Life-cycle management and product support
§ 121 - Administrative
Title 48 published on 2014-10-01
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 48 CFR Part 4 after this date.
DoD, GSA, and NASA are issuing a correction to FAR Case 2014-022; Inflation Adjustment of Acquisition-Related Thresholds (Item I), which was published in the Federal Register at 80 FR 38293, July 2, 2015. The changes to 7.104 and 7.107 are removed from the case because those thresholds are controlled by the Small Business Administration. The other changes are made to correct errors.
This document makes amendments to the Federal Acquisition Regulation (FAR) in order to make editorial changes.
DoD, GSA, and NASA issued a proposed rule (FAR Case 2014-025) on May 28, 2015, amending the Federal Acquisition Regulation (FAR) to implement Executive Order (E.O.) 13673, “Fair Pay and Safe Workplaces,” which is designed to improve contractor compliance with labor laws and increase efficiency and cost savings in Federal contracting. On July 14, 2015, DoD, GSA, and NASA published an extension of the comment period by 15 days, from July 27, 2015, to August 11, 2015. The deadline for submitting comments is being further extended by an additional 15 days from August 11, 2015, to August 26, 2015, to provide additional time for interested parties to comment on the FAR case. The due date for comments on DOL's Guidance for Executive Order 13673, “Fair Pay and Safe Workplaces”, which also implements the E.O., is being extended to August 26, 2015 as well.
DoD, GSA, and NASA issued a proposed rule (FAR Case 2014-025) on May 28, 2015, amending the Federal Acquisition Regulation (FAR) to implement Executive Order (E.O.) 13673, “Fair Pay and Safe Workplaces,” which is designed to improve contractor compliance with labor laws and increase efficiency and cost savings in Federal contracting. The deadline for submitting comments is being extended from July 27, 2015, to August 11, 2015, to provide additional time for interested parties to provide comments on the FAR case. The due date for comments on DOL's Guidance for Executive Order 13673, “Fair Pay and Safe Workplaces”, which also implements the E.O., is being extended to August 11, 2015 as well.
DoD, GSA, and NASA are proposing to amend the Federal Acquisition Regulation (FAR) to implement the Executive Order “Fair Pay and Safe Workplaces”, which is designed to improve contractor compliance with labor laws and increase efficiency and cost savings in Federal contracting. The Executive Order (E.O.) requires that prospective and existing contractors disclose certain labor violations and that contracting officers, in consultation with labor compliance advisors, consider the disclosures, including any mitigating circumstances, as part of their decision to award or extend a contract. The E.O. directs agencies to include clauses in their contracts that require similar disclosures by certain subcontractors so their prime contractors can also consider labor violations when determining the responsibility of subcontractors. The E.O. further requires that processes be established to assist contractors and subcontractors to come into compliance with labor laws. To achieve paycheck transparency for workers, the E.O. requires contractors and subcontractors to provide individuals with information each pay period regarding how they are paid and to provide notice to those workers whom they treat as independent contractors. The E.O. also addresses arbitration of employee claims. This proposed rule, and proposed Guidance being issued simultaneously by the Department of Labor (DOL), are intended to implement the E.O.'s requirements.
DoD, GSA, and NASA are proposing to amend the Federal Acquisition Regulation (FAR) to implement a section of the National Defense Authorization Act (NDAA) for Fiscal Year (FY) 2013 to include in the Federal Awardee Performance and Integrity Information System (FAPIIS), to the extent practicable, identification of any immediate owner or subsidiary, and all predecessors of an offeror that held a Federal contract or grant within the last three years. The objective is to provide a more comprehensive understanding of the performance and integrity of the corporation before awarding a Federal contract.
DoD, GSA, and NASA are proposing to amend the Federal Acquisition Regulation (FAR) to further implement the inflation adjustment of acquisition-related dollar thresholds. A statute requires an adjustment every five years of acquisition-related thresholds for inflation using the Consumer Price Index for all urban consumers, except for the Construction Wage Rate Requirements statute (Davis-Bacon Act), Service Contract Labor Standards statute, and trade agreements thresholds. DoD, GSA, and NASA are also proposing to use the same methodology to adjust nonstatutory FAR acquisition-related thresholds in 2015.
DoD, GSA, and NASA are issuing a final rule amending the Federal Acquisition Regulation (FAR) to standardize the incorporation by reference of representations and certifications in contracts.
DoD, GSA, and NASA are issuing a correction to FAR Case 2012-023; Uniform Procurement Identification (Item III), which was published in the Federal Register at 79 FR 61739, October 14, 2014.
DoD, GSA, and NASA are issuing a final rule amending the Federal Acquisition Regulation (FAR) to implement a uniform Procurement Instrument Identification (PIID) numbering system, which will require the use of Activity Address Codes (AACs) as the unique identifier for contracting offices and other offices, in order to standardize procurement transactions across the Federal Government.
DoD, GSA, and NASA are issuing a final rule amending the Federal Acquisition Regulation (FAR) to remove certain coverage involving procurements with small disadvantaged business (SDB) concerns and certain institutions of higher education that is based on authority which has expired and been found to be unconstitutional by the Court of Appeals for the Federal Circuit. These changes harmonize the FAR with current statutory authorities.