Bill Sponsor
Senate Bill 1385
116th Congress(2019-2020)
Contracting and Tax Accountability Act of 2019
Introduced
Introduced
Introduced in Senate on May 9, 2019
Overview
Text
Introduced
May 9, 2019
Latest Action
May 9, 2019
Origin Chamber
Senate
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
1385
Congress
116
Policy Area
Government Operations and Politics
Government Operations and Politics
Primary focus of measure is government administration, including agency organization, contracting, facilities and property, information management and services; rulemaking and administrative law; elections and political activities; government employees and officials; Presidents; ethics and public participation; postal service. Measures concerning agency appropriations and the budget process may fall under Economics and Public Finance policy area.
Sponsorship by Party
Republican
Louisiana
Republican
Indiana
Senate Votes (0)
House Votes (0)
No Senate votes have been held for this bill.
Summary

Contracting and Tax Accountability Act of 2019

This bill prohibits an executive agency from awarding 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 debt. Simplified acquisition threshold means the dollar amount below which a nonfederal entity may purchase property or services using small purchase methods.

The bill (1) authorizes the Department of the Treasury to disclose to an agency whether such person has a seriously delinquent tax debt, and (2) subjects a person with such debt to suspension or debarment from the federal procurement process.

The bill defines seriously delinquent tax debt as a federal tax liability that has been assessed by the Internal Revenue Service and is collectible by levy or a court proceeding, with exceptions for a tax debt (1) that is being paid in a timely manner under an approved installment agreement or an offer-in-compromise, (2) for which a collection due process hearing has been requested or is pending, (3) for which a continuous levy has been issued or agreed to by an applicant for employment, or (4) with respect to which such a levy is released because it has been determined to be an economic hardship to the taxpayer.

Text (1)
Actions (2)
05/09/2019
Read twice and referred to the Committee on Homeland Security and Governmental Affairs.
05/09/2019
Introduced in Senate
Public Record
Record Updated
Feb 8, 2022 11:21:46 PM