Contracting and Tax Accountability Act of 2014 2014-04-10 Introduced in Senate Contracting and Tax Accountability Act of 2014 - Requires the head of any executive agency that issues an invitation for bids or a request for proposals for a contract, or that offers a grant, in an amount greater than the simplified acquisition threshold, to require each person submitting a bid or proposal or grant application to submit a form: (1) certifying whether the person has a seriously delinquent tax debt, and (2) authorizing the Secretary of the Treasury to disclose information limited to describing whether such person has such a debt.

Subjects a person who submits a certification that he or she has a seriously delinquent tax debt, or whose certification that he or she does not have such a debt is demonstrated to be false, to a negative responsibility determination when applying for a federal contract or grant. Provides for: (1) the suspension from the federal procurement process of a person who certifies that he or she has such a debt, and (2) debarment of a person whose certification that he or she does not have such a debt is demonstrated to be false.

Defines "seriously delinquent tax debt" as an outstanding tax debt for which a notice of lien has been filed in public records. Exempts from such definition: (1) tax debts that are being paid in a timely manner under an approved installment agreement, and (2) debts for which a collection due process hearing has been requested or is pending.

]]> text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.