26 U.S. Code § 5000C - Imposition of tax on certain foreign procurement
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.
For purposes of this section, the term “foreign person” means any person other than a United States person.
The amount deducted and withheld under chapter 3 shall be increased by the amount of tax imposed by this section on such payment.
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