On December 4, 2015, the Department of Defense, the General Services Administration, and the National Aeronautics and Space Administration issued an interim rule amending the Federal Acquisition Regulation 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 an unpaid federal tax liability or a felony conviction under any federal law in the prior 24 months, unless the agency has considered suspension or debarment of the corporation and has made a determination that this further action is not necessary to protect the interests of the government.  From a tax perspective, the rule raises many significant concerns and unanswered questions about the rule's applications.  The rule is effective on February 26, 2016.  Public comments are due by February 2, 2016.