Federal Acquisition Regulation; Unallowability of Costs Associated With Foreign Contractor Excise Tax
other · US Department of Defense · Rule · Published 2013-01-29 · Effective 2013-02-28 · 78 FR 6189
Document
Document number
2013-01750
Federal Register citation
78 FR 6189
CFR reference
48 CFR 31
Type
Rule
Action
Final rule.
Category
other
Sub-agency
US Department of Defense
Publication date
2013-01-29
Effective date
2013-02-28
DOD docket
FAC 2005-65
Abstract
DoD, GSA, and NASA are issuing a final rule amending the Federal Acquisition Regulation (FAR) to implement certain requirements of section 301 of the James Zadroga 9/11 Health and Compensation Act of 2010, which imposes a 2 percent excise tax on certain Federal procurement payments to foreign persons. The rule disallows the cost associated with the 2 percent excise tax on certain foreign procurements.