Federal Acquisition Regulation; Tax on Certain Foreign Procurement, 27098-27101 [2020-07110]

Agencies

• DEPARTMENT OF DEFENSE
• General Services Administration
• National Aeronautics and Space Administration

[Federal Register Volume 85, Number 88 (Wednesday, May 6, 2020)]
[Rules and Regulations]
[Pages 27098-27101]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-07110]



[[Page 27098]]

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DEPARTMENT OF DEFENSE

GENERAL SERVICES ADMINISTRATION

NATIONAL AERONAUTICS AND SPACE ADMINISTRATION

48 CFR Parts 1, 12, 25, 29, and 52

[FAC 2020-06; FAR Case 2016-013; Item III; Docket No. FAR-2016-0013; 
Sequence No. 1]
RIN 9000-AN38


Federal Acquisition Regulation; Tax on Certain Foreign 
Procurement

AGENCY: Department of Defense (DoD), General Services Administration 
(GSA), and National Aeronautics and Space Administration (NASA).

ACTION: Final rule.

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SUMMARY: DoD, GSA, and NASA are issuing a final rule amending the 
Federal Acquisition Regulation (FAR) to withhold a 2 percent tax on 
contract payments made by the United States Government to foreign 
persons pursuant to certain contracts. This rule applies to Federal 
Government contracts for goods or services that are awarded to foreign 
persons.

DATES: Effective: June 5, 2020.

FOR FURTHER INFORMATION CONTACT: Ms. Zenaida Delgado, Procurement 
Analyst, at 202-969-7207 or [email protected] for clarification 
of content. For information pertaining to status or publication 
schedules, contact the Regulatory Secretariat Division at 202-501-4755. 
Please cite FAC 2020-06, FAR Case 2016-013.

SUPPLEMENTARY INFORMATION: 

I. Background

    DoD, GSA, and NASA published a proposed rule on September 20, 2019, 
at 84 FR 49498, to implement the Department of the Treasury final 
regulations published in the Federal Register at 81 FR 55133 on August 
18, 2016, under section 5000C of the Internal Revenue Code relating to 
the 2 percent tax on payments made by the United States (U.S.) 
Government to foreign entities pursuant to certain contracts. This 
final rule only addresses the collection of the section 5000C tax from 
contract payments on certain foreign contracts by withholding up to 2 
percent of the payment. The agency merely withholds the tax for the 
Internal Revenue Service (IRS). All substantive issues regarding the 
underlying section 5000C tax, e.g., the imposition of, and exemption 
from the tax, are matters under the jurisdiction of the IRS. FAR 29.204 
and 29.402-3 give more information on the contracts that are covered, 
and exemptions or exceptions that might apply. No public comments were 
submitted in response to the proposed rule.
    On January 2, 2011, section 301 of the James Zadroga 9/11 Health 
and Compensation Act of 2010, Public Law 111-347 (the Act), added 
section 5000C to the Internal Revenue Code (Code). Title 26 U.S.C. 
5000C, Imposition of tax on certain foreign procurement, and its 
implementing regulations at 26 CFR 1.5000C-1 through 1.5000C-7, 
imposed, unless exempted, a 2 percent excise tax on the amount of a 
specified Federal procurement payment on any foreign person receiving 
such payment. Title 26 CFR 1.5000C-1(c) defines the term specified 
Federal procurement payment as any payment made pursuant to a contract 
with the U.S. Government for goods or services if the goods are 
manufactured or produced, or the services are provided, in any country 
that is not a party to an international procurement agreement with the 
United States (see FAR 25.003 for the definitions of ``World Trade 
Organization Government Procurement Agreement (WTO GPA) country'' and 
``Free Trade Agreement country'', per the IRS definition at Sec.  
1.5000C-1(a)(8)). Section 301(a)(3) of the Act provides that section 
5000C applies to payments received pursuant to contracts entered into 
on and after the date of enactment of the Act, January 2, 2011. 
Additionally, section 301(c) of the Act states that this section and 
the amendments made by it must be applied in a manner consistent with 
U.S. obligations under international agreements. Section 5000C(d)(1) 
provides that the amount deducted and withheld under chapter 3 shall be 
increased by the amount of tax imposed under 26 U.S.C. 5000C.
    DoD, GSA, and NASA issued a final rule under FAR Case 2011-011, 
Unallowability of Costs Associated With Foreign Contractor Excise Tax, 
amending the FAR to disallow the cost associated with the 2 percent 
excise tax on certain foreign procurements. The final rule was 
published in the Federal Register at 78 FR 6189 on January 29, 2013.

II. Discussion and Analysis

    There are no changes from the proposed rule made in the final rule.
    Acquiring agencies are required to withhold the excise tax under 26 
U.S.C. 5000C. The exemptions from the withholding in the IRS 
regulations at 26 CFR 1.5000C-1(d)(1) through (4) are captured under 
the new provision prescription at FAR 29.402-3(a). If any of the 
conditions listed at FAR 29.402-3(a) are met, the payments under the 
contract will not be subject to the withholding. The remaining 
exemptions in that paragraph (d), at 26 CFR 1.5000C-1(d)(5) through 
(7), must be claimed by the offeror by submitting an IRS Form W-14 with 
the offer. If no exemption applies or is claimed, contractors will be 
subject to the tax and will be required to complete IRS Form W-14, and 
submit this form with each voucher or invoice for the agency to 
withhold the tax as appropriate.
    This FAR final rule covers withholding, not the imposition of the 
tax, which was implemented in the IRS regulation.

III. Applicability to Contracts at or Below the Simplified Acquisition 
Threshold and for Commercial Items, Including Commercially Available 
Off-the-Shelf (COTS) Items

    Pursuant to 41 U.S.C. 1905-1907, a provision of law is not 
applicable to: Contracts or subcontracts in amounts not greater than 
the simplified acquisition threshold (SAT)(as defined in FAR 2.101); 
and the acquisition of commercial items, including COTS items. However, 
the provision of law is applicable when the law (i) contains criminal 
or civil penalties; (ii) specifically refers to 41 U.S.C. 1905-1907 and 
states that the law applies to contracts or subcontracts in amounts not 
greater than the SAT, or the acquisition of commercial items including 
COTS items; (iii) the FAR Council makes a written determination that it 
is not in the best interest of the Federal Government to exempt 
contracts or subcontracts at or below the SAT and for acquisition of 
commercial items; or the Administrator for Federal Procurement Policy 
makes a written determination that it would not be in the best interest 
of the Federal Government to exempt contracts for the procurement of 
COTS items from this law. United States tax laws in Title 26 of the 
United States Code contain criminal and civil penalties; thus, 
commercial items, including commercially available off-the-shelf items, 
are subject to the new provision and clause unless otherwise exempted.
    The new provision and clause are not applicable to acquisitions 
using simplified acquisition procedures that do not exceed the 
simplified acquisition threshold because the IRS regulations at 26 CFR 
1.5000C-1(d)(1) exempted them from the tax--see the prescriptions at 
FAR 29.402-3(a)(1) and (b)(1).

[[Page 27099]]

IV. 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, this rule 
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.

V. Executive Order 13771

    This rule is not an E.O. 13771 regulatory action, because this rule 
is not significant under E.O. 12866.

VI. Regulatory Flexibility Act

    DoD, GSA, and NASA have prepared a Final Regulatory Flexibility 
Analysis (FRFA) consistent with the Regulatory Flexibility Act, 5 
U.S.C. 601, et seq. The FRFA is summarized as follows:

    This rule is required to implement a final rule issued by the 
Department of the Treasury (published at 81 FR 55133) that 
implements section 301 of the James Zadroga 9/11 Health and 
Compensation Act of 2010, Public Law 111-347 (the Act), adding 
section 5000C to the Internal Revenue Code (Code). 26 U.S.C. 5000C, 
Imposition of tax on certain foreign procurement, and its 
implementing regulations at 26 CFR 1.5000C-1 through 1.5000C-7, 
imposed, unless exempted, a 2 percent excise tax of the amount of a 
specified Federal procurement payment on any foreign person 
receiving such payment.
    There were no significant issues raised by the public in 
response to the initial regulatory flexibility analysis.
    The rule will apply to Federal Government contracts that are 
awarded to foreign persons for goods or services, if the goods are 
manufactured or produced or the services are provided in any country 
that is not a party to an international procurement agreement with 
the United States (see FAR 25.003 for the definitions of ``World 
Trade Organization Government Procurement Agreement (WTO GPA) 
country'' and ``Free Trade Agreement country''). Federal Procurement 
Data System data for FY 2018 was obtained for contracts valued over 
$250,000 awarded to foreign vendors. There were 7,518 total awards, 
7,349 were to large vendors; 169 were to small vendors. Of these, 
1,358 were unique large foreign entities while 10 were unique small 
foreign entities for a total of 1,368 unique foreign entities. 
Accordingly, the rule is not expected to have a significant economic 
impact on a substantial number of small entities based in the United 
States.
    The rule contains an information collection requirement that 
requires the approval of the Office of Management and Budget (OMB) 
under the Paperwork Reduction Act (44 U.S.C. chapter 35). However, 
the paperwork burden was previously approved for the IRS regulations 
under OMB Control Number 1545-2263, Tax on Certain Foreign 
Procurement.
    There are no available alternatives to the rule to accomplish 
the desired objective of the statute.

    Interested parties may obtain a copy of the FRFA from the 
Regulatory Secretariat Division. The Regulatory Secretariat Division 
has submitted a copy of the FRFA to the Chief Counsel for Advocacy of 
the Small Business Administration.

VII. Paperwork Reduction Act

    The Paperwork Reduction Act (44 U.S.C. Chapter 35) does apply. 
However, these changes to the FAR do not impose additional information 
collection requirements to the paperwork burden previously approved for 
the IRS, Department of the Treasury regulations under the Office of 
Management and Budget Control Number 1545-2263, Tax on Certain Foreign 
Procurement (see 80 FR 22449, April 22, 2015 and 82 FR 41310 at 41312, 
August 30, 2017).

List of Subjects in 48 CFR Parts 1, 12, 25, 29, and 52

    Government procurement.

William F. Clark,
Director, Office of Government-wide Acquisition Policy, Office of 
Acquisition Policy, Office of Government-wide Policy.

    Therefore, DoD, GSA, and NASA amend 48 CFR parts 1, 12, 25, 29, and 
52 as set forth below:

0
1. The authority citation for 48 CFR parts 1, 12, 25, 29, and 52 
continues to read as follows:

    Authority:  40 U.S.C. 121(c); 10 U.S.C. chapter 137; and 51 
U.S.C. 20113.

PART 1--FEDERAL ACQUISITION REGULATIONS SYSTEM

0
2. In section 1.106, amend the table by adding entries for ``52.229-
11'' and ``52.229-12'' in numerical order to read as follows: 1.106 OMB 
approval under the Paperwork Reduction Act.
* * * * *

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                                                            OMB control
                       FAR segment                              No.
------------------------------------------------------------------------
 
                                * * * * *
52.229-11...............................................       1545-2263
52.229-12...............................................       1545-2263
 
                                * * * * *
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PART 12--ACQUISITION OF COMMERCIAL ITEMS

0
3. Amend section 12.301 by redesignating paragraph (d)(12) as paragraph 
(d)(13) and adding a new paragraph (d)(12) to read as follows:


12.301   Solicitation provisions and contract clauses for the 
acquisition of commercial items.

* * * * *
    (d) * * *
    (12) Insert the provision at 52.229-11, Tax on Certain Foreign 
Procurements--Notice and Representation, in solicitations as prescribed 
in 29.402-3(a). The representation in the provision at 52.229-11 is not 
in the System for Award Management.
* * * * *

PART 25--FOREIGN ACQUISITION

0
4. Add section 25.1003 to read as follows:


25.1003  Tax on certain foreign procurements.

    See 29.204 for the imposition of the tax on certain foreign 
procurements pursuant to the James Zadroga 9/11 Health and Compensation 
Act of 2010 (Pub. L. 111-347), 26 U.S.C. 5000C, and its implementing 
regulations at 26 CFR 1.5000C-1 through 1.5000C-7.

PART 29--TAXES

0
5. Add section 29.204 to read as follows:


29.204   Federal excise tax on specific foreign contract payments.

    (a) Title 26 U.S.C. 5000C and its implementing regulations at 26 
CFR 1.5000C-1 through 1.5000C-7 require acquiring agencies to collect 
this excise tax via withholding on applicable contract payments (see 
29.402-3, 31.205-41(b)(8)). Agencies merely withhold the tax (section 
5000C tax) for the Internal Revenue Service (IRS). All substantive 
issues regarding the underlying section 5000C tax, e.g., the imposition 
of, and exemption from the tax, are matters under the jurisdiction of 
the IRS. The contracting officer will refer all questions relating to 
the interpretation of the IRS regulations to https://www.irs.gov/help/tax-law-questions.
    (b) In accordance with the clause 52.229-12, Tax on Certain Foreign 
Procurements, contractors that are subject to the section 5000C tax 
will complete IRS Form W-14, Certificate of Foreign Contracting Party 
Receiving Federal Procurement Payments, and submit this form with each 
voucher or

[[Page 27100]]

invoice. In the absence of a completed IRS Form W-14 accompanying a 
payment request, the default withholding percentage is 2 percent for 
the section 5000C withholding for that payment request. Information 
about IRS Form W-14 is available via the internet at www.irs.gov/w14.
    (c)(1) Exemptions from the withholding in the IRS regulations at 26 
CFR 1.5000C-1(d)(1) through (4) are captured under the provision 
prescription at 29.402-3(a) (i.e., the contracting officer will not 
include the provision when one of the 29.402-3(a) exceptions applies).
    (2) The exemptions at 26 CFR 1.5000C-1(d)(5) through (7) must be 
claimed by the offeror when it submits an IRS Form W-14 with the offer. 
If not submitted with the offer, exemptions will not be applied to the 
contract.
    (3) Any exemption claimed and self-certified on the IRS Form W-14 
is subject to audit by the IRS. Any disputes regarding the imposition 
and collection of the section 5000C tax are adjudicated by the IRS as 
the section 5000C tax is a tax matter, not a contract issue.
    (d) The exemptions in 29.201 through 29.302 do not apply to this 
section 5000C tax.
    (e) Additional information about this excise tax on specific 
foreign contract payments is available via the internet at https://www.irs.gov/government-entities/excise-tax-on-specified-federal-foreign-procurement-payments.

0
6. Add section 29.402-3 to read as follows:


29.402-3  Tax on certain foreign procurements.

    (a) Insert the provision at 52.229-11, Tax on Certain Foreign 
Procurements--Notice and Representation, in solicitations, including 
solicitations using FAR part 12 procedures for the acquisition of 
commercial items, unless one of the following exceptions applies:
    (1) Acquisitions using simplified acquisition procedures that do 
not exceed the simplified acquisition threshold (as defined in 2.101).
    (2) Emergency acquisitions using the emergency acquisition 
flexibilities defined in part 18.
    (3) Acquisitions using the unusual and compelling urgency authority 
per 6.302-2.
    (4) Contracts with a single individual for personal services that 
will not exceed the simplified acquisition threshold on an annual 
calendar year basis for all years of the contract.
    (5) Acquisitions if the requiring activity identifies that the 
requirement is for certain foreign humanitarian assistance contracts 
which are payments made by the U.S. Government agencies pursuant to a 
contract with a foreign contracting party to obtain goods or services 
described in or authorized under 7 U.S.C. 1691, et seq., 22 U.S.C. 
2151, et seq., 22 U.S.C 2601 et seq., 22 U.S.C. 5801 et seq., 22 U.S.C. 
5401 et seq., 10 U.S.C. 402, 10 U.S.C. 404, 10 U.S.C. 407, 10 U.S.C. 
2557, and 10 U.S.C. 2561.
    (b) Insert the clause at 52.229-12, Tax on Certain Foreign 
Procurements, in--
    (1) Solicitations that contain the provision at 52.229-11, Tax on 
Certain Foreign Procurements--Notice and Representation; and
    (2) Resultant contracts in which the contractor has indicated that 
it was a foreign person in solicitation provision 52.229-11, Tax on 
Certain Foreign Procurements--Notice and Representation.

PART 52--SOLICITATION PROVISIONS AND CONTRACT CLAUSES

0
7. Amend section 52.212-5 by redesignating paragraphs (b)(55) through 
(62) as paragraphs (b)(56) through (63) and adding a new paragraph 
(b)(55) to read as follows:


52.212-5  Contract Terms and Conditions Required To Implement Statutes 
or Executive Orders--Commercial Items.

* * * * *
    (b) * * *
    ___ (55) 52.229-12, Tax on Certain Foreign Procurements (JUN 2020).
* * * * *

0
8. Add sections 52.229-11 and 52.229-12 to read as follows:


52.229-11  Tax on Certain Foreign Procurements--Notice and 
Representation.

    As prescribed in 29.402-3(a), insert the following provision:

Tax on Certain Foreign Procurements--Notice and Representation (JUN 
2020)

    (a) Definitions. As used in this provision--
    Foreign person means any person other than a United States 
person.
    Specified Federal procurement payment means any payment made 
pursuant to a contract with a foreign contracting party that is for 
goods, manufactured or produced, or services provided in a foreign 
country that is not a party to an international procurement 
agreement with the United States. For purposes of the prior 
sentence, a foreign country does not include an outlying area.
    United States person as defined in 26 U.S.C. 7701(a)(30) means--
    (1) A citizen or resident of the United States;
    (2) A domestic partnership;
    (3) A domestic corporation;
    (4) Any estate (other than a foreign estate, within the meaning 
of 26 U.S.C. 701(a)(31)); and
    (5) Any trust if--
    (i) A court within the United States is able to exercise primary 
supervision over the administration of the trust; and
    (ii) One or more United States persons have the authority to 
control all substantial decisions of the trust.
    (b) Unless exempted, there is a 2 percent tax of the amount of a 
specified Federal procurement payment on any foreign person 
receiving such payment. See 26 U.S.C. 5000C and its implementing 
regulations at 26 CFR 1.5000C-1 through 1.5000C-7.
    (c) Exemptions from withholding under this provision are 
described at 26 CFR 1.5000C-1(d)(5) through (7). The Offeror would 
claim an exemption from the withholding by using the Department of 
the Treasury Internal Revenue Service Form W-14, Certificate of 
Foreign Contracting Party Receiving Federal Procurement Payments, 
available via the internet at www.irs.gov/w14. Any exemption claimed 
and self-certified on the IRS Form W-14 is subject to audit by the 
IRS. Any disputes regarding the imposition and collection of the 26 
U.S.C. 5000C tax are adjudicated by the IRS as the 26 U.S.C. 5000C 
tax is a tax matter, not a contract issue. The IRS Form W-14 is 
provided to the acquiring agency rather than to the IRS.
    (d) For purposes of withholding under 26 U.S.C. 5000C, the 
Offeror represents that--
    (1) It [_]is [_]is not a foreign person; and
    (2) If the Offeror indicates ``is'' in paragraph (d)(1) of this 
provision, then the Offeror represents that--I am claiming on the 
IRS Form W-14 [__] a full exemption, or [__] partial or no exemption 
[Offeror shall select one] from the excise tax.
    (e) If the Offeror represents it is a foreign person in 
paragraph (d)(1) of this provision, then--
    (1) The clause at FAR 52.229-12, Tax on Certain Foreign 
Procurements, will be included in any resulting contract; and
    (2) The Offeror shall submit with its offer the IRS Form W-14. 
If the IRS Form W-14 is not submitted with the offer, exemptions 
will not be applied to any resulting contract and the Government 
will withhold a full 2 percent of each payment.
    (f) If the Offeror selects ``is'' in paragraph (d)(1) and 
``partial or no exemption'' in paragraph (d)(2) of this provision, 
the Offeror will be subject to withholding in accordance with the 
clause at FAR 52.229-12, Tax on Certain Foreign Procurements, in any 
resulting contract.
    (g) A taxpayer may, for a fee, seek advice from the Internal 
Revenue Service (IRS) as to the proper tax treatment of a 
transaction. This is called a private letter ruling. Also, the IRS 
may publish a revenue ruling, which is an official interpretation by 
the IRS of the Internal Revenue Code, related statutes, tax 
treaties, and regulations. A revenue ruling is the conclusion of the 
IRS on how the law is applied to a specific set of facts. For 
questions relating to the interpretation of the IRS regulations go 
to https://www.irs.gov/help/tax-law-questions.


(End of provision)

[[Page 27101]]

52.229-12  Tax on Certain Foreign Procurements.

    As prescribed in 29.402-3(b), insert the following clause:

Tax on Certain Foreign Procurements (JUN 2020)

    (a) Definitions. As used in this clause--
    Foreign person means any person other than a United States 
person.
    United States person, as defined in 26 U.S.C. 7701(a)(30), 
means--
    (1) A citizen or resident of the United States;
    (2) A domestic partnership;
    (3) A domestic corporation;
    (4) Any estate (other than a foreign estate, within the meaning 
of 26 U.S.C. 7701(a)(31)); and
    (5) Any trust if--
    (i) A court within the United States is able to exercise primary 
supervision over the administration of the trust; and
    (ii) One or more United States persons have the authority to 
control all substantial decisions of the trust.
    (b) This clause applies only to foreign persons. It implements 
26 U.S.C. 5000C and its implementing regulations at 26 CFR 1.5000C-1 
through 1.5000C-7.
    (c)(1) If the Contractor is a foreign person and has only a 
partial or no exemption to the withholding, the Contractor shall 
include the Department of the Treasury Internal Revenue Service Form 
W-14, Certificate of Foreign Contracting Party Receiving Federal 
Procurement Payments, with each voucher or invoice submitted under 
this contract throughout the period in which this status is 
applicable. The excise tax withholding is applied at the payment 
level, not at the contract level. The Contractor should revise each 
IRS Form W-14 submission to reflect the exemption (if any) that 
applies to that particular invoice, such as a different exemption 
applying. In the absence of a completed IRS Form W-14 accompanying a 
payment request, the default withholding percentage is 2 percent for 
the section 5000C withholding for that payment request. Information 
about IRS Form W-14 and its separate instructions is available via 
the internet at www.irs.gov/w14.
    (2) If the Contractor is a foreign person and has indicated in 
its offer in the provision 52.229-11, Tax on Certain Foreign 
Procurements--Notice and Representation, that it is fully exempt 
from the withholding, and certified the full exemption on the IRS 
Form W-14, and if that full exemption no longer applies due to a 
change in circumstances during the performance of the contract that 
causes the Contractor to become subject to the withholding for the 2 
percent excise tax then the Contractor shall--
    (i) Notify the Contracting Officer within 30 days of a change in 
circumstances that causes the Contractor to be subject to the excise 
tax withholding under 26 U.S.C. 5000C; and
    (ii) Comply with paragraph (c)(1) of this clause.
    (d) The Government will withhold a full 2 percent of each 
payment unless the Contractor claims an exemption. If the Contractor 
enters a ratio in Line 12 of the IRS Form W-14, the result of Line 
11 divided by Line 10, the Government will withhold from each 
payment an amount equal to 2 percent multiplied by the contract 
ratio. If the Contractor marks box 9 of the IRS Form W-14 (rather 
than completes Lines 10 through 12), the Contractor must identify 
and enter the specific exempt and nonexempt amounts in Line 15 of 
the IRS Form W-14; the Government will then withhold 2 percent only 
from the nonexempt amount. See the IRS Form W-14 and its 
instructions.
    (e) Exemptions from the withholding under this clause are 
described at 26 CFR 1.5000C-1(d)(5) through (7). Any exemption 
claimed and self-certified on the IRS Form W-14 is subject to audit 
by the IRS. Any disputes regarding the imposition and collection of 
the 26 U.S.C. 5000C tax are adjudicated by the IRS as the 26 U.S.C. 
5000C tax is a tax matter, not a contract issue.
    (f) Taxes imposed under 26 U.S.C. 5000C may not be--
    (1) Included in the contract price; nor
    (2) Reimbursed.
    (g) A taxpayer may, for a fee, seek advice from the Internal 
Revenue Service (IRS) as to the proper tax treatment of a 
transaction. This is called a private letter ruling. Also, the IRS 
may publish a revenue ruling, which is an official interpretation by 
the IRS of the Internal Revenue Code, related statutes, tax 
treaties, and regulations. A revenue ruling is the conclusion of the 
IRS on how the law is applied to a specific set of facts. For 
questions relating to the interpretation of the IRS regulations go 
to https://www.irs.gov/help/tax-law-questions.


(End of clause)

[FR Doc. 2020-07110 Filed 5-5-20; 8:45 am]
BILLING CODE 6820-EP-P