1545-BK06 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Federal Procurement Payment Tax

A two percent tax is imposed on any foreign person that receives a payment made pursuant to a contract with the Government of the United States for the provision of goods and services that are manufactured, produced, or provided in any country that is not a party to an international procurement agreement with the United States.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 1.5000C-1 26 USC 5000C 26 USC 7805 No NPRM 12/00/2014 REG-103281-11 Drafting attorney: Brad McCormack (202) 317-6942 Reviewing attorney: Jason Smyczek (202) 317-6937 Treasury attorney: Doug Poms (202) 622-1754 CC:INTL No No Federal State No No No Yes Brad McCormack Senior Technical Reviewer 1545 Internal Revenue Service IRS 202 317-6911 brad.mccormack@irscounsel.treas.gov 1111 Constitution Avenue NW, Washington DC 20224