(a) Imposition of tax
There is hereby imposed on any foreign person that receives a specified Federal procurement payment a tax equal to 2 percent of the amount of such specified Federal procurement payment.
(b) Specified Federal procurement paymentFor purposes of this section, the term “specified Federal procurement payment” means any payment made pursuant to a contract with the Government of the United States for—
(c) Foreign person
For purposes of this section, the term “foreign person” means any person other than a United States person.