On December 4, the Department of Defense (DoD), the General Services Administration (GSA), and the National Aeronautics and Space Administration (NASA) issued an interim rule amending the Federal Acquisition Regulation (FAR) to implement sections of the Consolidated and Further Continuing Appropriations Act, 2015, to prohibit the federal government from entering into a contract with any corporation having a delinquent federal tax liability or a felony conviction under federal law, unless suspension or debarment has been considered and there has been a determination that this further action is not necessary to protect the interests of the government. Comments are due on February 2, 2016. The rule becomes effective as of February 26, 2016.
A copy of the interim rule is available here. Because it raises a number of nuanced issues, including tax issues, for contractors, procuring agencies, and suspension and debarment offices, tax departments should also be aware of this new rule and its potential impact.