Defense Federal Acquisition Regulation Supplement: Clauses With Alternates-Taxes (DFARS Case 2013-D025), 58699-58700 [2014-22860]

Download as PDF Federal Register / Vol. 79, No. 189 / Tuesday, September 30, 2014 / Rules and Regulations Storage means a non-transitory, semipermanent or permanent holding, placement, or leaving of material. It does not include a temporary accumulation of a limited quantity of a material used in or a waste generated or resulting from authorized activities, such as servicing, maintenance, or repair of Department of Defense (DoD) items, equipment, or facilities. Toxic or hazardous materials means— (i) Materials referred to in section 101(14) of the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA) of 1980 (42 U.S.C. 9601(14)) and materials designated under section 102 of CERCLA (42 U.S.C. 9602) (40 CFR Part 302); (ii) Materials that are of an explosive, flammable, or pyrotechnic nature; or (iii) Materials otherwise identified by the Secretary of Defense as specified in DoD regulations. (b) In accordance with 10 U.S.C. 2692, the Contractor is prohibited from storing, treating, or disposing of toxic or hazardous materials not owned by DoD on a DoD installation, except to the extent authorized by a statutory exception to 10 U.S.C. 2692 or as authorized by the Secretary of Defense. A charge may be assessed for any storage or disposal authorized under any of the exceptions to 10 U.S.C. 2692. If a charge is to be assessed, then such assessment shall be identified elsewhere in the contract with payment to the Government on a reimbursable cost basis. (c) With respect to treatment or disposal authorized pursuant to DFARS 223.7104(10) (10 U.S.C. 2692(b)(10), and notwithstanding any other provision of the contract, the Contractor assumes all financial and environmental responsibility and liability resulting from any treatment or disposal of toxic or hazardous materials not owned by DoD on a military installation. The Contractor shall indemnify, defend, and hold the Government harmless for all costs, liability, or penalties resulting from the Contractor’s treatment or disposal of toxic or hazardous materials not owned by DoD on a military installation. (d) The Contractor shall include the substance of this clause, including this paragraph (d), in all subcontracts that require, may require, or permit a subcontractor access to a DoD installation, at any tier. Inclusion of the substance of this clause in subcontracts does not relieve the prime Contractor of liability to the Government under paragraph (c) of this clause. (End of clause) tkelley on DSK3SPTVN1PROD with RULES [FR Doc. 2014–22847 Filed 9–29–14; 8:45 am] BILLING CODE 5001–06–P VerDate Sep<11>2014 16:10 Sep 29, 2014 Jkt 232001 DEPARTMENT OF DEFENSE Defense Acquisition Regulations System 48 CFR Parts 229 and 252 RIN 0750–AI19 Defense Federal Acquisition Regulation Supplement: Clauses With Alternates—Taxes (DFARS Case 2013– D025) Defense Acquisition Regulations System, Department of Defense (DoD). ACTION: Final rule. AGENCY: DoD is issuing a final rule amending the Defense Federal Acquisition Regulation Supplement (DFARS) to create an overarching prescription for a tax-related clause with an alternate and add a separate prescription for the basic clause. The rule also includes in the regulation the full text of the alternate clause. DATES: Effective September 30, 2014. FOR FURTHER INFORMATION CONTACT: Ms. Jennifer Hawes, telephone 571–372– 6115. SUMMARY: SUPPLEMENTARY INFORMATION: I. Background DoD published a proposed rule in the Federal Register at 79 FR 11381 on February 28, 2014, to revise the presentation of the DFARS part 229 clause with an alternate. No public comments were submitted in response to the proposed rule. II. Discussion This final rule revises the single DFARS part 229 clause, 252.229–7001, Tax Relief, which has an alternate. The naming convention results in proposed new clause titles, i.e., Tax Relief—Basic and Tax Relief—Alternate I. An umbrella prescription contains the elements common to the basic clause and the alternate. The specific prescriptions for the basic clause and the alternate address only the requirements for their use that enable the selection of the basic or the alternate. III. Executive Orders 12866 and 13563 Executive Orders (E.O.s) 12866 and 13563 direct agencies to assess all costs and benefits of available regulatory alternatives and, if regulation is necessary, to select regulatory approaches that maximize net benefits (including potential economic, environmental, public health and safety effects, distributive impacts, and PO 00000 Frm 00045 Fmt 4700 Sfmt 4700 58699 equity). E.O. 13563 emphasizes the importance of quantifying both costs and benefits, of reducing costs, of harmonizing rules, and of promoting flexibility. This is not a significant regulatory action and, therefore, was not subject to review under section 6(b) of E.O. 12866, Regulatory Planning and Review, dated September 30, 1993. This rule is not a major rule under 5 U.S.C. 804. IV. Regulatory Flexibility Act A final regulatory flexibility analysis has been prepared consistent with the Regulatory Flexibility Act, 5 U.S.C. 601, et seq., and is summarized as follows: This final rule amends the Defense Federal Acquisition Regulation Supplement (DFARS) to (1) create an umbrella prescription for the elements common to the basic clause and the alternate of DFARS clause 252.229– 7001, Tax Relief, (2) create a specific prescription for the basic clause and alternate clause that address only the requirements for their use, and (3) include the full text of the alternate clause. No comments were received from the public in response to the initial regulatory flexibility analysis. There will be no impact on small business entities since DFARS clause 252.229–7001 is used only in solicitations and contracts when award is made to a foreign concern and performance is in a foreign country. This rule does not add any new information collection, reporting, or record keeping requirements. No alternatives were identified that will accomplish the objectives of the rule. V. Paperwork Reduction Act The rule does not contain any information collection requirements that require the approval of the Office of Management and Budget under the Paperwork Reduction Act (44 U.S.C. chapter 35). List of Subjects in 48 CFR Parts 229 and 252 Government procurement. Manuel Quinones, Editor, Defense Acquisition Regulations System. Therefore, 48 CFR parts 229 and 252 are amended as follows: 1. The authority citation for 48 CFR parts 229 and 252 continues to read as follows: ■ Authority: 41 U.S.C. 1303 and 48 CFR chapter 1. E:\FR\FM\30SER1.SGM 30SER1 58700 Federal Register / Vol. 79, No. 189 / Tuesday, September 30, 2014 / Rules and Regulations PART 229—TAXES 2. Amend section 229.402–70 by revising paragraph (a) to read as follows: ■ 229.402–70 Additional clauses. (a) Use the basic or the alternate of the clause at 252.229–7001, Tax Relief, in solicitations and contracts when a contract will be awarded to a foreign concern for performance in a foreign country. (1) Use the basic clause in solicitations and contracts when the contract will be performed in a foreign country other than Germany. (2) Use the alternate I clause in solicitations and contracts when the contract will be performed in Germany. * * * * * (d) Tax relief will be claimed in Germany pursuant to the provisions of the Agreement Between the United States of America and Germany Concerning Tax Relief to be Accorded by Germany to United States Expenditures in the Interest of Common Defense. The Contractor shall use Abwicklungsschein fuer abgabenbeguenstigte Lieferungen/Leistungen nach dem Offshore Steuerabkommen (Performance Certificate for Tax-Free Deliveries/Performance according to the Offshore Tax Relief Agreement) or other documentary evidence acceptable to the German tax authorities. All purchases made and paid for on a tax-free basis during a 30-day period may be accumulated, totaled, and reported as tax-free. (End of clause) [FR Doc. 2014–22860 Filed 9–29–14; 8:45 am] BILLING CODE 5001–06–P PART 252—SOLICITATION PROVISIONS AND CONTRACT CLAUSES DEPARTMENT OF COMMERCE 3. Amend section 252.229–7001 by— a. Revising the introductory text, clause title and date; and ■ b. Revising Alternate I. The revisions read as follows: 50 CFR Part 648 ■ ■ 252.229–7001 National Oceanic and Atmospheric Administration [Docket No. 900124–0127] RIN 0648–XD515 Tax Relief. As prescribed in 229.402–70(a), use one of the following clauses: Basic. As prescribed at 229.402– 70(a)(1), use the following clause. TAX RELIEF—BASIC (SEP 2014) Atlantic Surfclam and Ocean Quahog Fisheries; 2015 Fishing Quotas for Atlantic Surfclams and Ocean Quahogs; and Suspension of Minimum Atlantic Surfclam Size Limit * AGENCY: * * * * tkelley on DSK3SPTVN1PROD with RULES Alternate I. As prescribed at 229.402– 70(a)(2), use the following clause, which adds a paragraph (d) not included in the basic clause. TAX RELIEF—ALTERNATE I (SEP 2014) (a) Prices set forth in this contract are exclusive of all taxes and duties from which the United States Government is exempt by virtue of tax agreements between the United States Government and the Contractor’s government. The following taxes or duties have been excluded from the contract price: NAME OF TAX: [Offeror insert] RATE (PERCENTAGE): [Offeror insert] (b) The Contractor’s invoice shall list separately the gross price, amount of tax deducted, and net price charged. (c) When items manufactured to United States Government specifications are being acquired, the Contractor shall identify the materials or components intended to be imported in order to ensure that relief from import duties is obtained. If the Contractor intends to use imported products from inventories on hand, the price of which includes a factor for import duties, the Contractor shall ensure the United States Government’s exemption from these taxes. The Contractor may obtain a refund of the import duties from its government or request the duty-free import of an amount of supplies or components corresponding to that used from inventory for this contract. VerDate Sep<11>2014 16:10 Sep 29, 2014 Jkt 232001 National Marine Fisheries Service (NMFS), National Oceanic and Atmospheric Administration (NOAA), Commerce. ACTION: Temporary reule. NMFS suspends the minimum size limit for Atlantic surfclams for the 2015 fishing year. NMFS also announces that the quotas for the Atlantic surfclam and ocean quahog fisheries for 2015 will remain status quo. Regulations governing these fisheries require NMFS to notify the public in the Federal Register of the allowable harvest levels for Atlantic surfclams and ocean quahogs from the Exclusive Economic Zone if the previous year’s quota specifications remain unchanged. DATES: Effective January 1, 2015, through December 31, 2015. FOR FURTHER INFORMATION CONTACT: Douglas Potts, Fishery Policy Analyst, 978–281–9341. SUPPLEMENTARY INFORMATION: The regulations implementing the fishery management plan (FMP) for the Atlantic surfclam and ocean quahog fisheries at 50 CFR 648.75(b)(3), authorize the Administrator, Greater Atlantic Region, SUMMARY: PO 00000 Frm 00046 Fmt 4700 Sfmt 9990 NMFS (Regional Administrator), to suspend annually, by publication of a notification in the Federal Register, the minimum size limit for Atlantic surfclams. This action may be taken unless discard, catch, and biological sampling data indicate that 30 percent or more of the Atlantic surfclam resource have a shell length less than 4.75 inches (120 mm), and the overall reduced size is not attributable to harvest from beds where growth of the individual clams has been reduced because of density-dependent factors. At its June 2014 meeting, the MidAtlantic Fishery Management Council voted to recommend that the Regional Administrator suspend the minimum size limit for Atlantic surfclams for the 2015 fishing year. Commercial surfclam data for 2014 were analyzed to determine the percentage of surfclams that were smaller than the minimum size requirement. The analysis indicated that 5.9 percent of the overall commercial landings were composed of surfclams that were less than 4.75 in (120 mm). Based on these data, the Regional Administrator concurs with the Council’s recommendation, and suspends the minimum size limit for Atlantic surfclams from January 1 through December 31, 2015. The FMP for the Atlantic surfclam and ocean quahog fisheries requires that NMFS issue notification in the Federal Register of the upcoming year’s quota, even in cases where the quota remains unchanged from the previous year. At its June 2014 meeting, the Council also voted that no action be taken to change the quota specifications for Atlantic surfclams and ocean quahogs for the 2015 fishing year, and recommended maintaining the 2014 quota levels of 3.4 million bu (181 million L) for Atlantic surfclams, 5.3 million bu (284 million L) for ocean quahogs, and 100,000 Maine bu (3.524 million L) for Maine ocean quahogs, as announced in the Federal Register on December 20, 2013 (78 FR 77005). Classification This action is authorized by 50 CFR part 648 and is exempt from review under Executive Order 12866. Authority: 16 U.S.C. 1801 et seq. Dated: September 24, 2014. Emily H. Menashes, Acting Director, Office of Sustainable Fisheries, National Marine Fisheries Service. [FR Doc. 2014–23267 Filed 9–29–14; 8:45 am] BILLING CODE 3510–22–P E:\FR\FM\30SER1.SGM 30SER1

Agencies

[Federal Register Volume 79, Number 189 (Tuesday, September 30, 2014)]
[Rules and Regulations]
[Pages 58699-58700]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-22860]


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DEPARTMENT OF DEFENSE

Defense Acquisition Regulations System

48 CFR Parts 229 and 252

RIN 0750-AI19


Defense Federal Acquisition Regulation Supplement: Clauses With 
Alternates--Taxes (DFARS Case 2013-D025)

AGENCY: Defense Acquisition Regulations System, Department of Defense 
(DoD).

ACTION: Final rule.

-----------------------------------------------------------------------

SUMMARY: DoD is issuing a final rule amending the Defense Federal 
Acquisition Regulation Supplement (DFARS) to create an overarching 
prescription for a tax-related clause with an alternate and add a 
separate prescription for the basic clause. The rule also includes in 
the regulation the full text of the alternate clause.

DATES: Effective September 30, 2014.

FOR FURTHER INFORMATION CONTACT: Ms. Jennifer Hawes, telephone 571-372-
6115.

SUPPLEMENTARY INFORMATION:

I. Background

    DoD published a proposed rule in the Federal Register at 79 FR 
11381 on February 28, 2014, to revise the presentation of the DFARS 
part 229 clause with an alternate. No public comments were submitted in 
response to the proposed rule.

II. Discussion

    This final rule revises the single DFARS part 229 clause, 252.229-
7001, Tax Relief, which has an alternate. The naming convention results 
in proposed new clause titles, i.e., Tax Relief--Basic and Tax Relief--
Alternate I. An umbrella prescription contains the elements common to 
the basic clause and the alternate. The specific prescriptions for the 
basic clause and the alternate address only the requirements for their 
use that enable the selection of the basic or the alternate.

III. Executive Orders 12866 and 13563

    Executive Orders (E.O.s) 12866 and 13563 direct agencies to assess 
all costs and benefits of available regulatory alternatives and, if 
regulation is necessary, to select regulatory approaches that maximize 
net benefits (including potential economic, environmental, public 
health and safety effects, distributive impacts, and equity). E.O. 
13563 emphasizes the importance of quantifying both costs and benefits, 
of reducing costs, of harmonizing rules, and of promoting flexibility. 
This is not a significant regulatory action and, therefore, was not 
subject to review under section 6(b) of E.O. 12866, Regulatory Planning 
and Review, dated September 30, 1993. This rule is not a major rule 
under 5 U.S.C. 804.

IV. Regulatory Flexibility Act

    A final regulatory flexibility analysis has been prepared 
consistent with the Regulatory Flexibility Act, 5 U.S.C. 601, et seq., 
and is summarized as follows:
    This final rule amends the Defense Federal Acquisition Regulation 
Supplement (DFARS) to (1) create an umbrella prescription for the 
elements common to the basic clause and the alternate of DFARS clause 
252.229-7001, Tax Relief, (2) create a specific prescription for the 
basic clause and alternate clause that address only the requirements 
for their use, and (3) include the full text of the alternate clause.
    No comments were received from the public in response to the 
initial regulatory flexibility analysis.
    There will be no impact on small business entities since DFARS 
clause 252.229-7001 is used only in solicitations and contracts when 
award is made to a foreign concern and performance is in a foreign 
country.
    This rule does not add any new information collection, reporting, 
or record keeping requirements. No alternatives were identified that 
will accomplish the objectives of the rule.

V. Paperwork Reduction Act

    The rule does not contain any information collection requirements 
that require the approval of the Office of Management and Budget under 
the Paperwork Reduction Act (44 U.S.C. chapter 35).

List of Subjects in 48 CFR Parts 229 and 252

    Government procurement.

Manuel Quinones,
Editor, Defense Acquisition Regulations System.

    Therefore, 48 CFR parts 229 and 252 are amended as follows:

0
1. The authority citation for 48 CFR parts 229 and 252 continues to 
read as follows:

    Authority: 41 U.S.C. 1303 and 48 CFR chapter 1.

[[Page 58700]]

PART 229--TAXES

0
2. Amend section 229.402-70 by revising paragraph (a) to read as 
follows:


229.402-70  Additional clauses.

    (a) Use the basic or the alternate of the clause at 252.229-7001, 
Tax Relief, in solicitations and contracts when a contract will be 
awarded to a foreign concern for performance in a foreign country.
    (1) Use the basic clause in solicitations and contracts when the 
contract will be performed in a foreign country other than Germany.
    (2) Use the alternate I clause in solicitations and contracts when 
the contract will be performed in Germany.
* * * * *

PART 252--SOLICITATION PROVISIONS AND CONTRACT CLAUSES

0
3. Amend section 252.229-7001 by--
0
a. Revising the introductory text, clause title and date; and
0
b. Revising Alternate I.
    The revisions read as follows:


252.229-7001  Tax Relief.

    As prescribed in 229.402-70(a), use one of the following clauses:
    Basic. As prescribed at 229.402-70(a)(1), use the following clause.

TAX RELIEF--BASIC (SEP 2014)

* * * * *
    Alternate I. As prescribed at 229.402-70(a)(2), use the 
following clause, which adds a paragraph (d) not included in the 
basic clause.

TAX RELIEF--ALTERNATE I (SEP 2014)

    (a) Prices set forth in this contract are exclusive of all taxes 
and duties from which the United States Government is exempt by 
virtue of tax agreements between the United States Government and 
the Contractor's government. The following taxes or duties have been 
excluded from the contract price:

NAME OF TAX: [Offeror insert]
RATE (PERCENTAGE): [Offeror insert]

    (b) The Contractor's invoice shall list separately the gross 
price, amount of tax deducted, and net price charged.
    (c) When items manufactured to United States Government 
specifications are being acquired, the Contractor shall identify the 
materials or components intended to be imported in order to ensure 
that relief from import duties is obtained. If the Contractor 
intends to use imported products from inventories on hand, the price 
of which includes a factor for import duties, the Contractor shall 
ensure the United States Government's exemption from these taxes. 
The Contractor may obtain a refund of the import duties from its 
government or request the duty-free import of an amount of supplies 
or components corresponding to that used from inventory for this 
contract.
    (d) Tax relief will be claimed in Germany pursuant to the 
provisions of the Agreement Between the United States of America and 
Germany Concerning Tax Relief to be Accorded by Germany to United 
States Expenditures in the Interest of Common Defense. The 
Contractor shall use Abwicklungsschein fuer abgabenbeguenstigte 
Lieferungen/Leistungen nach dem Offshore Steuerabkommen (Performance 
Certificate for Tax-Free Deliveries/Performance according to the 
Offshore Tax Relief Agreement) or other documentary evidence 
acceptable to the German tax authorities. All purchases made and 
paid for on a tax-free basis during a 30-day period may be 
accumulated, totaled, and reported as tax-free.


(End of clause)

[FR Doc. 2014-22860 Filed 9-29-14; 8:45 am]
BILLING CODE 5001-06-P