# Federal Acquisition Regulation; Unallowability of Costs Associated With Foreign Contractor Excise Tax
> **US Department of Defense** · Final rule. · Published 2013-01-29 · Effective 2013-02-28 · 78 FR 6189
## Document
- **Document number:** 2013-01750
- **Category:** other
- **Sub-agency:** US Department of Defense
- **Federal Register citation:** 78 FR 6189
- **CFR reference:** 48 CFR 31
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2013/01/29/2013-01750/federal-acquisition-regulation-unallowability-of-costs-associated-with-foreign-contractor-excise-tax)
---
*AI Analytics · CC0 1.0*