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TREAS/IRS RIN: 1545-BK06 Publication ID: Spring 2011 
Title: ●Federal Procurement Payment Tax 
Abstract: 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. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 USC 5000C    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2011    
Additional Information: REG-103281-11 Drafting attorney: Theresa M. Melchiorre (202) 622-3090 Reviewing attorney: Frank K. Boland (202) 622-3130 Treasury attorney: John Parcell (202) 622-2578 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal, State 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No 
Agency Contact:
Theresa M. Melchiorre
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4115,
Washington, DC 20224
Phone:202 317-6859
Fax:202 317-4644
Email: theresa.m.melchiorre@irscounsel.treas.gov