Received in the Senate and Read twice and referred to the Committee on Homeland Security and Governmental Affairs.
Congressional Research Service
Official summary
Version 36 · Passed House amended · Apr 14, 2008
(This measure has not been amended since it was reported to the House on April 10, 2008. The summary of that version is repeated here.)
Contracting and Tax Accountability Act of 2008 - Establishes a policy that no U.S. government contracts or grants should be awarded to individuals or companies with seriously delinquent tax debts.
Requires a person who has such a debt to be proposed for debarment from any federal government contract unless such requirement is waived by a federal agency head.
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Requires an agency head that issues an invitation for bids or a request for proposals for a contract in an amount greater than the simplified acquisition threshold to require prospective contractors to: (1) certify that they do not have such a debt; and (2) authorize the Secretary of the Treasury to disclose information describing whether they have such a debt. Exempts contracts designated by agency heads as assisting the agency in the performance of disaster relief authorities or as necessary to national security.
Prohibits the head of an agency offering a grant exceeding such threshold from awarding it to a person who does not submit such certification and authorization. Requires the Federal Acquisition Regulation and regulations governing grants to be revised to require such certification and authorization.
Defines "seriously delinquent tax debt" as an outstanding tax debt for which a notice of lien has been filed in public records. Excludes a tax debt: (1) that is being paid in a timely manner pursuant to an installment agreement; or (2) for which a collection due process hearing, or for which relief from liability for a tax deficiency applicable to joint filers, is requested or pending.
Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.
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