Part 229 - TAXES | Acquisition.GOV

<!DOCTYPE html> <html lang="en" dir="ltr" prefix="content: http://purl.org/rss/1.0/modules/content/ dc: http://purl.org/dc/terms/ foaf: http://xmlns.com/foaf/0.1/ og: http://ogp.me/ns# rdfs: http://www.w3.org/2000/01/rdf-schema# schema: http://schema.org/ sioc: http://rdfs.org/sioc/ns# sioct: http://rdfs.org/sioc/types# skos: http://www.w3.org/2004/02/skos/core# xsd: http://www.w3.org/2001/XMLSchema# "> <head> <meta charset="utf-8" /> <meta name="Generator" content="Drupal 10 (https://www.drupal.org)" /> <meta name="MobileOptimized" content="width" /> <meta name="HandheldFriendly" content="true" /> <meta name="viewport" content="width=device-width, initial-scale=1.0" /> <meta http-equiv="x-ua-compatible" content="ie=edge" /> <meta rel="apple-touch-icon" sizes="180x180" href="/sites/all/themes/acquisition_gov/assets/img/favicon/apple-touch-icon.png" /> <meta rel="manifest" href="/sites/all/themes/acquisition_gov/assets/img/favicon/manifest.png" /> <meta rel="mask-icon" color="#5bbad5" href="/sites/all/themes/acquisition_gov/assets/img/favicon/safari-pinned-tab.svg" /> <meta name="msapplication-config" content="/sites/all/themes/acquisition_gov/assets/img/favicon/browserconfig.xml" /> <meta name="theme-color" content="#ffffff" /> <meta name="apple-mobile-web-app-title" content="ACQ.gov" /> <meta name="application-name" content="ACQ.gov" /> <link rel="icon" href="/themes/custom/acquisition_gov/assets/img/favicon.ico" type="image/vnd.microsoft.icon" /> <script src="/sites/default/files/google_tag/ga4/google_tag.script.js?stq0z1" defer></script> <title>Part 229 - TAXES | Acquisition.GOV</title> <link rel="stylesheet" media="all" href="/modules/contrib/ajax_loader/css/throbber-general.css?stq0z1" /> <link rel="stylesheet" media="all" href="/core/misc/components/progress.module.css?stq0z1" /> <link rel="stylesheet" media="all" href="/core/misc/components/ajax-progress.module.css?stq0z1" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/align.module.css?stq0z1" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/fieldgroup.module.css?stq0z1" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/container-inline.module.css?stq0z1" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/clearfix.module.css?stq0z1" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/details.module.css?stq0z1" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/hidden.module.css?stq0z1" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/item-list.module.css?stq0z1" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/js.module.css?stq0z1" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/nowrap.module.css?stq0z1" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/position-container.module.css?stq0z1" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/reset-appearance.module.css?stq0z1" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/resize.module.css?stq0z1" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/system-status-counter.css?stq0z1" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/system-status-report-counters.css?stq0z1" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/system-status-report-general-info.css?stq0z1" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/tablesort.module.css?stq0z1" /> <link rel="stylesheet" media="all" href="/modules/contrib/jquery_ui/assets/vendor/jquery.ui/themes/base/core.css?stq0z1" /> <link rel="stylesheet" media="all" href="/modules/contrib/jquery_ui/assets/vendor/jquery.ui/themes/base/datepicker.css?stq0z1" /> <link rel="stylesheet" media="all" href="/modules/contrib/jquery_ui/assets/vendor/jquery.ui/themes/base/theme.css?stq0z1" /> <link rel="stylesheet" media="all" href="/modules/custom/agov_definitions/assets/vendor/tooltipster/dist/css/tooltipster.bundle.css?stq0z1" /> <link rel="stylesheet" media="all" href="/modules/custom/agov_definitions/assets/css/definitions.css?stq0z1" /> <link rel="stylesheet" media="all" href="/modules/custom/agov_favorites/css/agov-favorites.css?stq0z1" /> <link rel="stylesheet" media="all" href="/modules/custom/agov_favorites/css/messages.css?stq0z1" /> <link rel="stylesheet" media="all" href="/modules/custom/agov_gcloud/css/gcloud.css?stq0z1" /> <link rel="stylesheet" media="all" href="/modules/custom/agov_modals_url/vendor/tooltipster/dist/css/tooltipster.bundle.css?stq0z1" /> <link rel="stylesheet" media="all" href="/modules/custom/agov_modals_url/css/modals_url.css?stq0z1" /> <link rel="stylesheet" media="all" href="/modules/contrib/ajax_loader/css/circle.css?stq0z1" /> <link rel="stylesheet" media="all" href="/modules/contrib/extlink/css/extlink.css?stq0z1" /> <link rel="stylesheet" media="all" href="/themes/custom/acquisition_gov/css/fonts.css?stq0z1" /> <link rel="stylesheet" media="all" href="/themes/custom/acquisition_gov/css/styles.min.css?stq0z1" /> </head> <body class="node-dfars regulation dita-regulation"> <a href="#main-content" class="usa-skipnav usa-sr-only focusable"> Skip to main content </a> <noscript><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-NN28DNZN" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript> <div class="dialog-off-canvas-main-canvas" data-off-canvas-main-canvas> <div id="acquisition-wrapper"> <div id="acquisition-content-wrapper"> <div class="top-wrapper"> <section class="usa-banner"> <div class="usa-banner"> <div class="usa-accordion"> <header class="usa-banner__header"> <div class="usa-banner__inner"> <p class="usa-banner__header-text"> <img class="usa-banner__header-flag" src="/themes/custom/acquisition_gov/assets/img/us-flag.png" alt="U.S. flag"> An official website of the United States Government </p> </div> </header> </div> </div> </section> <div class="usa-overlay"></div> <div class="header-wrapper"> <header class="usa-header usa-header--extended" id="header" role="banner"> <div class="region region-header usa-navbar" role="banner"> <div class="usa-logo site-logo" id="logo"> <a class="logo-img" href="/" accesskey="1" title="Home" aria-label="Home"> <img src="/themes/custom/acquisition_gov/logo.png" alt="Home" /> </a> <a href="javascript:void(0)" id="menu-burger" title="Open main menu in mobile." aria-label="Open main menu in mobile."> <div class="menu-btn"> <div class="menu-btn__burger"></div> </div> </a> </div> <nav role="navigation" aria-labelledby="block-acquisition-gov-main-menu-menu" id="block-acquisition-gov-main-menu"> <h2 class="usa-sr-only" id="block-acquisition-gov-main-menu-menu">Main navigation</h2> <ul class="menu menu--main nav"> <li aria-label="Home main" class="first menu-item--level-1"> <a href="/" aria-label="Home main" class="first menu-item--level-1" id="acquisition-logo"> <img src="/themes/custom/acquisition_gov/logo.png" class="acquisition-img" alt="Acquisition.gov" width="268" height="36" /> </a> </li> <li aria-label="Data Initiatives main" class="menu-item--level-1"> <a href="/datainitiatives" title="Data Initiatives" aria-label="Data Initiatives main" class="menu-item--level-1" data-drupal-link-system-path="datainitiatives">Data Initiatives</a> </li> <li aria-label="Regulations main" class="expanded dropdown menu-item--level-1"> <a href="/content/regulations" title="Regulations" aria-label="Regulations main" class="expanded dropdown menu-item--level-1 dropdown-toggle" data-toggle="dropdown" data-drupal-link-system-path="node/15972">Regulations <span class="caret"></span></a> <div class="menu menu--main nav mega-box logged-out regulations"> <div class="content"> <ul class="menu menu--level-2"> <li class="expanded dropdown first menu-item--level-2"> <span title="Regulations Row 1" aria-label="Regulations Row 1" class="expanded dropdown first menu-item--level-2">Row 1</span> <div class="mega-row"> <ul class="menu menu--level-3"> <li class="first menu-item--level-3"> <a href="/browse/index/far" class="first menu-item--level-3"> <h3 class="far-menu-label"><img src="/themes/custom/acquisition_gov/assets/img/logos/64/FAR.png" alt="FAR"/> FAR</h3> </a> </li> <li class="menu-item--level-3"> <a href="/smart-matrix" class="menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/smart-matrix.png" alt="Smart Matrix" width="22"/> Smart Matrix </a> </li> <li class="last menu-item--level-3"> <a href="/chapter_99" class="last menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/27/FAR.png" alt="Chapter 99 (CAS)" width="27"/> Chapter 99 (CAS) </a> </li> </ul> </div> </li> <li class="expanded dropdown menu-item--level-2"> <span title="Regulations Row 2" aria-label="Regulations Row 2" class="expanded dropdown menu-item--level-2">Row 2</span> <div class="mega-row"> <ul class="menu menu--level-3"> <li class="first menu-item--level-3"> <a href="/dfars" class="first menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/DFARS.png" alt="DFARS" width="32"/> DFARS </a> </li> <li class="menu-item--level-3"> <a href="/dfarspgi" class="menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/DFARSPGI.png" alt="DFARSPGI" width="32"/> DFARSPGI </a> </li> <li class="menu-item--level-3"> <a href="/afars" class="menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/AFARS.png" alt="AFARS" width="32"/> AFARS </a> </li> <li class="menu-item--level-3"> <a href="/daffars" class="menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/DAFFARS.png" alt="DAFFARS" width="32"/> DAFFARS </a> </li> <li class="menu-item--level-3"> <a href="/daffars/mp" class="menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/DAFFARS.png" alt="DAFFARS MP" width="32"/> DAFFARS MP </a> </li> <li class="menu-item--level-3"> <a href="/dars" class="menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/DARS.png" alt="DARS" width="32"/> DARS </a> </li> <li class="menu-item--level-3"> <a href="/dlad" class="menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/DLAD.png" alt="DLAD" width="32"/> DLAD </a> </li> <li class="menu-item--level-3"> <a href="/nmcars" class="menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/NMCARS.png" alt="NMCARS" width="32"/> NMCARS </a> </li> <li class="menu-item--level-3"> <a href="/sofars" class="menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/SOFARS.png" alt="SOFARS" width="32"/> SOFARS </a> </li> <li class="last menu-item--level-3"> <a href="/transfars" class="last menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/TRANSFARS.png" alt="TRANSFARS" width="32"/> TRANSFARS </a> </li> </ul> </div> </li> <li class="expanded dropdown menu-item--level-2"> <span title="Regulations Row 3" aria-label="Regulations Row 3" class="expanded dropdown menu-item--level-2">Row 3</span> <div class="mega-row"> <ul class="menu menu--level-3"> <li class="first menu-item--level-3"> <a href="/agar" class="first menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/AGAR.png" alt="AGAR" width="32"/> AGAR </a> </li> <li class="menu-item--level-3"> <a href="/aidar" class="menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/AIDAR.png" alt="AIDAR" width="32"/> AIDAR </a> </li> <li class="menu-item--level-3"> <a href="/car" class="menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/CAR.png" alt="CAR" width="32"/> CAR </a> </li> <li class="menu-item--level-3"> <a href="/dears" class="menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/DEAR.png" alt="DEAR" width="32"/> DEAR </a> </li> <li class="menu-item--level-3"> <a href="/diar" class="menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/DIAR.png" alt="DIAR" width="32"/> DIAR </a> </li> <li class="menu-item--level-3"> <a href="/dolar" class="menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/DOLAR.png" alt="DOLAR" width="32"/> DOLAR </a> </li> <li class="menu-item--level-3"> <a href="/dosar" class="menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/DOSAR.png" alt="DOSAR" width="32"/> DOSAR </a> </li> <li class="last menu-item--level-3"> <a href="/dtar" class="last menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/DTAR.png" alt="DTAR" width="32"/> DTAR </a> </li> </ul> </div> </li> <li class="expanded dropdown menu-item--level-2"> <span title="Regulations Row 4" aria-label="Regulations Row 4" class="expanded dropdown menu-item--level-2">Row 4</span> <div class="mega-row"> <ul class="menu menu--level-3"> <li class="first menu-item--level-3"> <a href="/edar" class="first menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/EDAR.png" alt="EDAR" width="32"/> EDAR </a> </li> <li class="menu-item--level-3"> <a href="/epaar" class="menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/EPAAR.png" alt="EPAAR" width="32"/> EPAAR </a> </li> <li class="menu-item--level-3"> <a href="/fehbar" class="menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/FEHBAR.png" alt="FEHBAR" width="32"/> FEHBAR </a> </li> <li class="menu-item--level-3"> <a href="/browse/index/gsam" class="menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/GSAM.png" alt="GSAM/R" width="32"/> GSAM/R </a> </li> <li class="menu-item--level-3"> <a href="/hhsar" class="menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/HHSAR.png" alt="HHSAR" width="32"/> HHSAR </a> </li> <li class="menu-item--level-3"> <a href="/hsar" class="menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/HSAR.png" alt="HSAR" width="32"/> HSAR </a> </li> <li class="last menu-item--level-3"> <a href="/hudar" class="last menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/HUDAR.png" alt="HUDAR" width="32"/> HUDAR </a> </li> </ul> </div> </li> <li class="expanded dropdown last menu-item--level-2"> <span title="Regulations Row 5" aria-label="Regulations Row 5" class="expanded dropdown last menu-item--level-2">Row 5</span> <div class="mega-row"> <ul class="menu menu--level-3"> <li class="first menu-item--level-3"> <a href="/iaar" class="first menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/IAAR.png" alt="IAAR" width="32"/> IAAR </a> </li> <li class="menu-item--level-3"> <a href="/jar" class="menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/JAR.png" alt="JAR" width="32"/> JAR </a> </li> <li class="menu-item--level-3"> <a href="/lifar" class="menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/LIFAR.png" alt="LIFAR" width="32"/> LIFAR </a> </li> <li class="menu-item--level-3"> <a href="/nfs" class="menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/NFS.png" alt="NFS" width="32"/> NFS </a> </li> <li class="menu-item--level-3"> <a href="/nrcar" class="menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/NRCAR.png" alt="NRCAR" width="32"/> NRCAR </a> </li> <li class="menu-item--level-3"> <a href="/tar" class="menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/TAR.png" alt="TAR" width="32"/> TAR </a> </li> <li class="last menu-item--level-3"> <a href="/vaar" class="last menu-item--level-3"> <img src="/themes/custom/acquisition_gov/assets/img/logos/32/VAAR.png" alt="VAAR" width="32"/> VAAR </a> </li> </ul> </div> </li> </ul> </div> </div> </li> <li aria-label="Tools main" class="expanded dropdown menu-item--level-1"> <button title="Tools" aria-label="Tools main" class="expanded dropdown menu-item--level-1 dropdown-toggle" data-toggle="dropdown" type="button">Tools <span class="caret"></span></button> <div class="mega-box logged-out regulations tools"> <div class="content"> <ul class="menu menu--level-2"> <li class="first menu-item--level-2"> <a href="/archives?type=FAR" title="Archives" aria-label="Archives" class="first menu-item--level-2" data-drupal-link-query="{"type":"FAR"}" data-drupal-link-system-path="archives">Archives</a> </li> <li class="menu-item--level-2"> <a href="/smart-matrix" title="Smart Matrix" aria-label="Smart Matrix" class="menu-item--level-2" data-drupal-link-system-path="smart-matrix">Smart Matrix</a> </li> <li class="menu-item--level-2"> <a href="/search/advanced?keys=&page=0&sort_by=search_api_relevance&sort_order=DESC&type%5Bfar_dita%5D=far_dita" title="Regulations Search" aria-label="Regulations Search" class="menu-item--level-2" data-drupal-link-query="{"keys":"","page":"0","sort_by":"search_api_relevance","sort_order":"DESC","type":{"far_dita":"far_dita"}}" data-drupal-link-system-path="search/advanced">Regulations Search</a> </li> <li class="last menu-item--level-2"> <a href="/arc" title="Acquisition Regulation Comparator (ARC)" aria-label="Acquisition Regulation Comparator (ARC)" class="last menu-item--level-2" data-drupal-link-system-path="arc">Acquisition Regulation Comparator (ARC)</a> </li> </ul> </div> </div> </li> <li aria-label="Policy Network main" class="expanded dropdown menu-item--level-1"> <a href="/policy-network" aria-label="Policy Network main" class="expanded dropdown menu-item--level-1 dropdown-toggle" data-toggle="dropdown" data-drupal-link-system-path="node/3846">Policy Network <span class="caret"></span></a> <div class="mega-box logged-out regulations tools policy-network"> <div class="content"> <ul class="menu menu--level-2"> <li class="first menu-item--level-2"> <a href="/cao-home" class="first menu-item--level-2" data-drupal-link-system-path="node/3756">CAOC</a> </li> <li class="menu-item--level-2"> <a href="/content/civilian-agency-acquisition-council-caac" class="menu-item--level-2" data-drupal-link-system-path="node/3244">CAAC</a> </li> <li class="menu-item--level-2"> <a href="/far-council" class="menu-item--level-2" data-drupal-link-system-path="node/3849">FAR Council</a> </li> <li class="last menu-item--level-2"> <a href="/isdc-home" class="last menu-item--level-2" data-drupal-link-system-path="node/3851">ISDC</a> </li> </ul> </div> </div> </li> <li aria-label="Search main" class="last menu-item--level-1"> <a href="/search/advanced?keys=&page=0&sort_by=search_api_relevance&sort_order=DESC&type%5Bfar_dita%5D=far_dita" aria-label="Search main" class="last menu-item--level-1" id="acquisition-search"> <img src="/themes/custom/acquisition_gov/assets/img/search-icon.png" class="acquisition-img" alt="Search Acquisition.gov" width="25" height="25"/> </a> </li> </ul> </nav> </div> </header> </div> </div> <main class="main-content usa-layout-docs usa-section agov-main-section " role="main" id="main-content"> <div class="grid-container"> <div class="grid-row grid-row-breadcrumb"> <div id="block-breadcrumbs" class="block block-system block-system-breadcrumb-block"> <nav role="navigation" aria-labelledby="system-breadcrumb"> <h2 id="system-breadcrumb" class="usa-sr-only">Breadcrumb</h2> <ol class="usa-breadcrumb__list"> <li class="usa-breadcrumb__list-item"> <a href="/" class="usa-breadcrumb__link">Home</a> </li> <li class="usa-breadcrumb__list-item"> <a href="/content/regulations" class="usa-breadcrumb__link">Regulations</a> </li> <li class="usa-breadcrumb__list-item"> <a href="/dfars" class="usa-breadcrumb__link">DFARS</a> </li> <li class="usa-breadcrumb__list-item"> Part 229 - TAXES </li> </ol> </nav> </div> </div> <div class="grid-row dfars-grid-row grid-row-secondary-menu"> <div class="usa-nav__secondary"> <div class="usa-nav__secondary usa-secondary_menus"> <a href="javascript:void(0)" id="caoc-menu-burger" title="Open caoc menu in mobile." aria-label="Open caoc menu in mobile."> <div class="caoc-menu-btn"> <div class="caoc-menu-btn__burger"></div> </div> </a> <div id="block-regulationsubpartsblock" class="block block-agov-browse block-agov-reg-sub-parts-block"> <div class="agov-browse-fac-display"><div class="agov-browse-fac-image"><img src="/themes/custom/acquisition_gov/assets/img/logos/64/DFARS.png" width="64" alt="DFARS" title="DFARS" typeof="foaf:Image" /> </div> <div class="agov-browse-fac-text"><h1>DFARS</h1> <p><b>Change Number:</b> DFARS Change 01/17/2025 <br /><b>Effective Date:</b> 01/17/2025</p></div> </div> <div id="reg-form-navigation"><form class="dfars-page-navigation-block-form usa-form" data-drupal-selector="dfars-page-navigation-block-form" action="/dfars/part-229-taxes" method="post" id="dfars-page-navigation-block-form" accept-charset="UTF-8"> <div class="form-item usa-label js-form-item form-type-select js-form-type-select form-item-partname js-form-item-partname form-no-label"> <div class="select-wrapper"><select id="partname" title="DFARS Part menu." aria-label="DFARS Part menu." data-drupal-selector="edit-partname" name="partname" class="form-select usa-select"><option value="">Part</option><option value="34503">Part 201</option><option value="34533">Part 202</option><option value="34536">Part 203</option><option value="34572">Part 204</option><option value="34662">Part 205</option><option value="34678">Part 206</option><option value="34700">Part 207</option><option value="34727">Part 208</option><option value="34769">Part 209</option><option value="34822">Part 210</option><option value="34825">Part 211</option><option value="34862">Part 212</option><option value="34898">Part 213</option><option value="34931">Part 214</option><option value="34949">Part 215</option><option value="35016">Part 216</option><option value="35060">Part 217</option><option value="35140">Part 218</option><option value="35152">Part 219</option><option value="35218">Part 220</option><option value="35219">Part 221</option><option value="35220">Part 222</option><option value="35291">Part 223</option><option value="35333">Part 224</option><option value="35338">Part 225</option><option value="35595">Part 226</option><option value="35614">Part 227</option><option value="35716">Part 228</option><option value="35732" selected="selected">Part 229</option><option value="35744">Part 230</option><option value="35750">Part 231</option><option value="35769">Part 232</option><option value="35862">Part 233</option><option value="35875">Part 234</option><option value="35892">Part 235</option><option value="35911">Part 236</option><option value="35944">Part 237</option><option value="36018">Part 238</option><option value="36019">Part 239</option><option value="36067">Part 240</option><option value="36068">Part 241</option><option value="36082">Part 242</option><option value="36142">Part 243</option><option value="36164">Part 244</option><option value="36182">Part 245</option><option value="36225">Part 246</option><option value="36272">Part 247</option><option value="36304">Part 248</option><option value="36306">Part 249</option><option value="36324">Part 250</option><option value="36346">Part 251</option><option value="36356">Part 252</option><option value="36818">Part 253</option><option value="62313">Part 270</option><option value="36831">Part Appendix A</option><option value="36867">Part Appendix B</option><option value="36868">Part Appendix C</option><option value="36869">Part Appendix D</option><option value="36870">Part Appendix E</option><option value="36871">Part Appendix F</option><option value="36906">Part Appendix G</option><option value="36921">Part Appendix H</option><option value="36929">Part Appendix I</option></select></div> </div> <div class="form-item usa-label js-form-item form-type-select js-form-type-select form-item-subpartname js-form-item-subpartname form-no-label"> <div class="select-wrapper"><select id="subpartname" title="DFARS Sub Part menu." aria-label="DFARS Sub Part menu." data-drupal-selector="edit-subpartname" name="subpartname" class="form-select usa-select"><option value="" selected="selected">Subpart</option><option value="35733">229.1</option><option value="53867">229.2</option><option value="35740">229.4</option><option value="35743">229.70</option></select></div> </div> <div class="form-item usa-label js-form-item form-type-select js-form-type-select form-item-subtopicname js-form-item-subtopicname form-no-label"> <div class="select-wrapper"><select id="subtopicname" title="DFARS Sub Topic menu." aria-label="DFARS Sub Topic menu." data-drupal-selector="edit-subtopicname" name="subtopicname" class="form-select usa-select"><option value="" selected="selected">Section</option></select></div> </div> <input data-drupal-selector="form-e2i7mkxs8whj3ddevn6tqaylsl0sdru8kzbu-vpovxe" type="hidden" name="form_build_id" value="form-E2i7mkXs8wHj3DDeVN6tQayLSl0sDru8kzBU_VPoVXE" class="usa-input" /><input data-drupal-selector="edit-dfars-page-navigation-block-form" type="hidden" name="form_id" value="dfars_page_navigation_block_form" class="usa-input" /><div class="url-textfield js-form-wrapper form-wrapper" style="display: none !important;"><div class="form-item usa-label js-form-item form-type-textfield js-form-type-textfield form-item-url js-form-item-url"> <label for="edit-url" class="usa-label control-label">Leave this field blank</label> <input autocomplete="off" data-drupal-selector="edit-url" type="text" id="edit-url" name="url" value="" size="20" maxlength="128" class="form-text usa-input" /> </div> </div> </form> </div> <ul class="usa-nav__secondary-links"><li><a href="/dfars/part-229-taxes" id="favorites-create-bookmark" title="Add Bookmark" aria-label="Part 229 - TAXES" data-node="35732" data-title="Part 229 - TAXES" target="_self"><img src="/modules/custom/agov_favorites/images/30px/bookmark-add.png" width="30" alt="Part 229 - TAXES" /></a></li><li><a href="/get-bookmarks" id="favorites-open-bookmarks" title="Open bookmarks." aria-label="Open bookmarks." data-node="35732" data-title="Open bookmarks." target="_self"><img src="/modules/custom/agov_favorites/images/30px/bookmark-open.png" width="30" alt="Open bookmarks." /></a></li><li><a href="/node/35732/printable/print" id="print-page" title="Print Part 229 - TAXES page." aria-label="Print Part 229 - TAXES page." data-node="35732" data-title="Print Part 229 - TAXES page." target="_blank"><img src="/modules/custom/agov_favorites/images/30px/print.png" width="30" alt="Print Part 229 - TAXES page." /></a></li><li><a href="/node/35732/printable/pdf" id="download-pdf" title="Download Part 229 - TAXES page." aria-label="Download Part 229 - TAXES page." data-node="35732" data-title="Download Part 229 - TAXES page." target="_blank"><img src="/modules/custom/agov_favorites/images/30px/download.png" width="30" alt="Download Part 229 - TAXES page." /></a></li></ul> </div> </div> </div> </div> <div class="agov-status-messages"> <div data-drupal-messages-fallback class="hidden"></div> </div> <div class="grid-row "> </div> <div class="grid-row grid-gap"> <div class="usa-layout-docs__main desktop:grid-col-fill"> <div id="block-regulationpageblock" class="block block-agov-browse block-agov-regulation-page-block"> <div class="nextprev"><a href="/dfars/228.371-additional-clauses." class="docprevious docprevround" title="Previous" aria-label="Previous">« Previous</a><a href="/dfars/subpart-229.1-general" class="docnext docnextround" title="Next" aria-label="Next">Next »</a></div> <div class="regulation-content"> Part 229 - TAXES<article role="article" aria-labelledby="ariaid-title1"><article class="nested0" aria-labelledby="ariaid-title1" id="DFARS_PART_229"> <h1 class="title topictitle1" id="ariaid-title1"> <span class="ph autonumber">Part 229</span> - TAXES</h1> <div class="body"> <p class=" ListL1"> <a class="xref fm:TOC" href="#DFARS_SUBPART_229.1" title="Subpart 229.1 - GENERAL" aria-label="Subpart 229.1 - GENERAL. Link 0">Subpart 229.1 - GENERAL</a> </p> <p class=" ListL2"> <a class="xref fm:TOC" href="#DFARS_229.101" title="229.101 Resolving tax problems." aria-label="229.101 Resolving tax problems.. Link 1">229.101 Resolving tax problems.</a> </p> <p class=" ListL2"> <a class="xref fm:TOC" href="#DFARS_229.170" title="229.170 Reporting of foreign taxation on U.S. assistance programs." aria-label="229.170 Reporting of foreign taxation on U.S. assistance programs.. Link 2">229.170 Reporting of foreign taxation on U.S. assistance programs.</a> </p> <p class=" ListL3"> <a class="xref fm:TOC" href="#DFARS_229.170-1" title="229.170-1 Definition." aria-label="229.170-1 Definition.. Link 3">229.170-1 Definition.</a> </p> <p class=" ListL3"> <a class="xref fm:TOC" href="#DFARS_229.170-2" title="229.170-2 Policy." aria-label="229.170-2 Policy.. Link 4">229.170-2 Policy.</a> </p> <p class=" ListL3"> <a class="xref fm:TOC" href="#DFARS_229.170-3" title="229.170-3 Reports." aria-label="229.170-3 Reports.. Link 5">229.170-3 Reports.</a> </p> <p class=" ListL3"> <a class="xref fm:TOC" href="#DFARS_229.170-4" title="229.170-4 Contract clause." aria-label="229.170-4 Contract clause.. Link 6">229.170-4 Contract clause.</a> </p> <p class=" ListL1"> <a class="xref fm:TOC" href="#DFARS_SUBPART_229.2" title="Subpart 229.2 - FEDERAL EXCISE TAXES" aria-label="Subpart 229.2 - FEDERAL EXCISE TAXES. Link 7">Subpart 229.2 - FEDERAL EXCISE TAXES</a> </p> <p class=" ListL2"> <a class="xref fm:TOC" href="#DFARS_229.204" title="229.204 Federal excise tax on specific foreign contract payments." aria-label="229.204 Federal excise tax on specific foreign contract payments.. Link 8">229.204 Federal excise tax on specific foreign contract payments.</a> </p> <p class=" ListL1"> <a class="xref fm:TOC" href="#DFARS_SUBPART_229.4" title="Subpart 229.4 - CONTRACT CLAUSES" aria-label="Subpart 229.4 - CONTRACT CLAUSES. Link 9">Subpart 229.4 - CONTRACT CLAUSES</a> </p> <p class=" ListL2"> <a class="xref fm:TOC" href="#DFARS_229.402" title="229.402 Foreign contracts." aria-label="229.402 Foreign contracts.. Link 10">229.402 Foreign contracts.</a> </p> <p class=" ListL3"> <a class="xref fm:TOC" href="#DFARS_229.402-70" title="229.402-70 Additional provisions and clauses." aria-label="229.402-70 Additional provisions and clauses.. Link 11">229.402-70 Additional provisions and clauses.</a> </p> <p class=" ListL1"> <a class="xref fm:TOC" href="#DFARS_SUBPART_229.70" title="Subpart 229.70 - SPECIAL PROCEDURES FOR OVERSEAS CONTRACTS" aria-label="Subpart 229.70 - SPECIAL PROCEDURES FOR OVERSEAS CONTRACTS. Link 12">Subpart 229.70 - SPECIAL PROCEDURES FOR OVERSEAS CONTRACTS</a> </p> </div> <nav role="navigation" class="related-links"><div class="familylinks"><div class="parentlink"><strong>Parent topic:</strong> <a class="link DFAR_e DFARS_Subchapter_eDFAR_e.htmlsubtopic" href="/dfars/defense-federal-acquisition-regulation-4" title="Defense Federal Acquisition Regulation" aria-label="Defense Federal Acquisition Regulation. Link 13">Defense Federal Acquisition Regulation</a></div></div></nav><article class="topic nested1" aria-labelledby="ariaid-title2" id="DFARS_SUBPART_229.1"> <h2 class="title topictitle2 Subpart" id="ariaid-title2"> <span class="ph autonumber">Subpart 229.1</span> - GENERAL</h2> <article class="topic concept nested2" aria-labelledby="ariaid-title3" id="DFARS_229.101"> <h3 class="title topictitle3" id="ariaid-title3"> <span class="ph autonumber">229.101</span> Resolving tax problems.</h3> <div class="body conbody"> <p class="p List1">(a) Within DoD, the agency-designated legal counsels are the defense agency General Counsels, the General Counsels of the Navy and Air Force, and for the Army, the Chief, Contract Law Division, Office of the Judge Advocate General. For additional information on the designated legal counsels, see PGI <a class="xref 229.101 fm:ParaNumOnly" href="/dfarspgi/pgi-229.101-resolving-tax-problems.#DFARS_PGI_229.101" title="229.101" aria-label="229.101. Link 14">229.101</a> (a).</p> <p class="p List1">(b) For information on fuel excise taxes, see PGI <a class="xref 229.101 fm:ParaNumOnly" href="/dfarspgi/pgi-229.101-resolving-tax-problems.#DFARS_PGI_229.101" title="229.101" aria-label="229.101. Link 14">229.101</a> (b).</p> <p class="p List1">(c) For guidance on directing a contractor to litigate the applicability of a particular tax, see PGI <a class="xref 229.101 fm:ParaNumOnly" href="/dfarspgi/pgi-229.101-resolving-tax-problems.#DFARS_PGI_229.101" title="229.101" aria-label="229.101. Link 14">229.101</a> (c).</p> <p class="p List1">(d) For information on tax relief agreements between the United States and European foreign governments, see PGI <a class="xref 229.101 fm:ParaNumOnly" href="/dfarspgi/pgi-229.101-resolving-tax-problems.#DFARS_PGI_229.101" title="229.101" aria-label="229.101. Link 14">229.101</a> (d).</p> </div> </article> <article class="topic concept nested2" aria-labelledby="ariaid-title4" id="DFARS_229.170"> <h3 class="title topictitle3" id="ariaid-title4"> <span class="ph autonumber">229.170</span> Reporting of foreign taxation on U.S. assistance programs.</h3> <article class="topic concept nested3" aria-labelledby="ariaid-title5" id="DFARS_229.170-1"> <h4 class="title topictitle4" id="ariaid-title5"> <span class="ph autonumber">229.170-1</span> Definition.</h4> <div class="body conbody"> <p class="p">“Commodities,” as used in this section, means any materials, articles, supplies, goods, or equipment.</p> </div> </article> <article class="topic concept nested3" aria-labelledby="ariaid-title6" id="DFARS_229.170-2"> <h4 class="title topictitle4" id="ariaid-title6"> <span class="ph autonumber">229.170-2</span> Policy.</h4> <div class="body conbody"> <p class="p List1">(a) By law, bilateral agreements with foreign governments must include a provision that commodities acquired under contracts funded by U.S. assistance programs shall be exempt from taxation by the foreign government. If taxes or customs duties nevertheless are imposed, the foreign government must reimburse the amount of such taxes to the U.S. Government (Section 579 of Division E of the Consolidated Appropriations Act, 2003 (Pub. L. 108-7), as amended by Section 506 of Division D of the Consolidated Appropriations Act, 2004 (Pub. L. 108-199), and similar sections in subsequent acts).</p> <p class="p List1">(b) This foreign tax exemption—</p> <p class="p List2">(1) Applies to a contract or subcontract for commodities when—</p> <p class="p List3">(i) The funds are appropriated by the annual foreign operations appropriations act; and</p> <p class="p List3">(ii) The value of the contract or subcontract is $500 or more;</p> <p class="p List2">(2) Does not apply to the acquisition of services;</p> <p class="p List2">(3) Generally is implemented through letters of offer and acceptance, other country-to-country agreements, or Federal interagency agreements; and</p> <p class="p List2">(4) Requires reporting of noncompliance for effective implementation.</p> </div> </article> <article class="topic concept nested3" aria-labelledby="ariaid-title7" id="DFARS_229.170-3"> <h4 class="title topictitle4" id="ariaid-title7"> <span class="ph autonumber">229.170-3</span> Reports.</h4> <div class="body conbody"> <p class="p">The contracting officer shall submit a report to the designated Security Assistance Office when a foreign government or entity imposes tax or customs duties on commodities acquired under contracts or subcontracts meeting the criteria of <a class="xref 229.170-2 fm:ParaNumOnly" href="#DFARS_229.170-2" title="229.170-2" aria-label="229.170-2. Link 18">229.170-2</a> (b)(1). Follow the procedures at PGI <a class="xref 229.170-3 fm:ParaNumOnly" href="/dfarspgi/pgi-229.170-3-reports.#DFARS_PGI_229.170-3" title="229.170-3" aria-label="229.170-3. Link 19">229.170-3</a> for submission of reports.</p> </div> </article> <article class="topic concept nested3" aria-labelledby="ariaid-title8" id="DFARS_229.170-4"> <h4 class="title topictitle4" id="ariaid-title8"> <span class="ph autonumber">229.170-4</span> Contract clause.</h4> <div class="body conbody"> <p class="p">Use the clause at <a class="xref fm:ParaNumOnly" href="/dfars/part-252-solicitation-provisions-and-contract-clauses#DFARS_252.229-7011" title="252.229-7011" aria-label="252.229-7011. Link 20">252.229-7011</a> , Reporting of Foreign Taxes – U.S. Assistance Programs, in solicitations and contracts funded with U.S. assistance appropriations provided in the annual foreign operations appropriations act.</p> </div> </article> </article> </article> <article class="topic nested1" aria-labelledby="ariaid-title9" id="DFARS_SUBPART_229.2"> <h2 class="title topictitle2 Subpart" id="ariaid-title9"> <span class="ph autonumber">Subpart 229.2</span> - FEDERAL EXCISE TAXES</h2> <article class="topic concept nested2" aria-labelledby="ariaid-title10" id="DFARS_229.204"> <h3 class="title topictitle3" id="ariaid-title10"> <span class="ph autonumber">229.204</span> Federal excise tax on specific foreign contract payments.</h3> <div class="body conbody"> <p class="p">The contracting officer shall not authorize the Governmentwide commercial purchase card as a method of payment during any contract period of performance if the contract includes the clause at FAR 52.229-12, Tax on Certain Foreign Procurements, unless the contract also includes the clause at <a class="xref fm:ParaNumOnly" href="/dfars/part-252-solicitation-provisions-and-contract-clauses#DFARS_252.229-7014" title="252.229-7014" aria-label="252.229-7014. Link 21">252.229-7014</a>, Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements, indicating that the contractor is fully exempt from the tax.</p> </div> </article> </article> <article class="topic nested1" aria-labelledby="ariaid-title11" id="DFARS_SUBPART_229.4"> <h2 class="title topictitle2 Subpart" id="ariaid-title11"> <span class="ph autonumber">Subpart 229.4</span> - CONTRACT CLAUSES</h2> <article class="topic concept nested2" aria-labelledby="ariaid-title12" id="DFARS_229.402"> <h3 class="title topictitle3" id="ariaid-title12"> <span class="ph autonumber">229.402</span> Foreign contracts.</h3> <article class="topic concept nested3" aria-labelledby="ariaid-title13" id="DFARS_229.402-70"> <h4 class="title topictitle4" id="ariaid-title13"> <span class="ph autonumber">229.402-70</span> Additional provisions and clauses.</h4> <div class="body conbody"> <p class="p List1">(a) Use the basic or the alternate of the clause at <a class="xref fm:ParaNumOnly" href="/dfars/part-252-solicitation-provisions-and-contract-clauses#DFARS_252.229-7001" title="252.229-7001" aria-label="252.229-7001. Link 22">252.229-7001</a> , Tax Relief, in solicitations and contracts when a contract will be awarded to a foreign concern for performance in a foreign country.</p> <p class="p List2">(1) Use the basic clause in solicitations and contracts when the contract will be performed in a foreign country other than Germany.</p> <p class="p List2">(2) Use the alternate I clause in solicitations and contracts when the contract will be performed in Germany.</p> <p class="p List1">(b) Use the clause at <a class="xref fm:ParaNumOnly" href="/dfars/part-252-solicitation-provisions-and-contract-clauses#DFARS_252.229-7002" title="252.229-7002" aria-label="252.229-7002. Link 23">252.229-7002</a> , Customs Exemptions (Germany), in solicitations and contracts requiring the import of U.S. manufactured products into Germany.</p> <p class="p List1">(c)(1) Use the clause at <a class="xref fm:ParaNumOnly" href="/dfars/part-252-solicitation-provisions-and-contract-clauses#DFARS_252.229-7003" title="252.229-7003" aria-label="252.229-7003. Link 24">252.229-7003</a> , Tax Exemptions (Italy), in solicitations and contracts when contract performance will be in Italy.</p> <p class="p List2">(2) Use the provision at <a class="xref fm:ParaNumOnly" href="/dfars/part-252-solicitation-provisions-and-contract-clauses#DFARS_252.229-7012" title="252.229-7012" aria-label="252.229-7012. Link 25">252.229-7012</a> , Tax Exemptions (Italy)—Representation, in solicitations that contain the clause at <a class="xref fm:ParaNumOnly" href="/dfars/part-252-solicitation-provisions-and-contract-clauses#DFARS_252.229-7003" title="252.229-7003" aria-label="252.229-7003. Link 24">252.229-7003</a> , Tax Exemptions (Italy). If the solicitation includes the provision at FAR 52.204-7, do not separately list <a class="xref fm:ParaNumOnly" href="/dfars/part-252-solicitation-provisions-and-contract-clauses#DFARS_252.229-7012" title="252.229-7012" aria-label="252.229-7012. Link 25">252.229-7012</a> in the solicitation.</p> <p class="p List1">(d) Use the clause at <a class="xref fm:ParaNumOnly" href="/dfars/part-252-solicitation-provisions-and-contract-clauses#DFARS_252.229-7004" title="252.229-7004" aria-label="252.229-7004. Link 28">252.229-7004</a> , Status of Contractor as a Direct Contractor (Spain), in solicitations and contracts requiring the import into Spain of supplies for construction, development, maintenance, or operation of Spanish-American installations and facilities.</p> <p class="p List1">(e) (1) Use the clause at <a class="xref fm:ParaNumOnly" href="/dfars/part-252-solicitation-provisions-and-contract-clauses#DFARS_252.229-7005" title="252.229-7005" aria-label="252.229-7005. Link 29">252.229-7005</a> , Tax Exemptions (Spain), in solicitations and contracts when contract performance will be in Spain.</p> <p class="p List2">(2) Use the provision at <a class="xref fm:ParaNumOnly" href="/dfars/part-252-solicitation-provisions-and-contract-clauses#DFARS_252.229-7013" title="252.229-7013" aria-label="252.229-7013. Link 30">252.229-7013</a> , Tax Exemptions (Spain)—Representation, in solicitations that contain the clause at <a class="xref fm:ParaNumOnly" href="/dfars/part-252-solicitation-provisions-and-contract-clauses#DFARS_252.229-7005" title="252.229-7005" aria-label="252.229-7005. Link 29">252.229-7005</a> , Tax Exemptions (Spain). If the solicitation includes the provision at FAR 52.204-7, do not separately list <a class="xref fm:ParaNumOnly" href="/dfars/part-252-solicitation-provisions-and-contract-clauses#DFARS_252.229-7013" title="252.229-7013" aria-label="252.229-7013. Link 30">252.229-7013</a> in the solicitation.</p> <p class="p List1">(f) Use the clause at <a class="xref fm:ParaNumOnly" href="/dfars/part-252-solicitation-provisions-and-contract-clauses#DFARS_252.229-7006" title="252.229-7006" aria-label="252.229-7006. Link 33">252.229-7006</a> , Value Added Tax Exclusion (United Kingdom), in solicitations and contracts when contract performance will be in the United Kingdom.</p> <p class="p List1">(g) Use the clause at <a class="xref fm:ParaNumOnly" href="/dfars/part-252-solicitation-provisions-and-contract-clauses#DFARS_252.229-7007" title="252.229-7007" aria-label="252.229-7007. Link 34">252.229-7007</a> , Verification of United States Receipt of Goods, in solicitations and contracts when contract performance will be in the United Kingdom.</p> <p class="p List1">(h) Use the clause at <a class="xref fm:ParaNumOnly" href="/dfars/part-252-solicitation-provisions-and-contract-clauses#DFARS_252.229-7008" title="252.229-7008" aria-label="252.229-7008. Link 35">252.229-7008</a> , Relief from Import Duty (United Kingdom), in solicitations issued and contracts awarded in the United Kingdom.</p> <p class="p List1">(i) Use the clause at <a class="xref fm:ParaNumOnly" href="/dfars/part-252-solicitation-provisions-and-contract-clauses#DFARS_252.229-7009" title="252.229-7009" aria-label="252.229-7009. Link 36">252.229-7009</a> , Relief from Customs Duty and Value Added Tax on Fuel (Passenger Vehicles) (United Kingdom), in solicitations issued and contracts awarded in the United Kingdom for fuels (gasoline or diesel) and lubricants used in passenger vehicles (excluding taxis).</p> <p class="p List1">(j) Use the clause at <a class="xref fm:ParaNumOnly" href="/dfars/part-252-solicitation-provisions-and-contract-clauses#DFARS_252.229-7010" title="252.229-7010" aria-label="252.229-7010. Link 37">252.229-7010</a> , Relief from Customs Duty on Fuel (United Kingdom), in solicitations issued and contracts awarded in the United Kingdom that require the use of fuels (gasoline or diesel) and lubricants in taxis or vehicles other than passenger vehicles.</p> <p class="p List1">(k) Use the clause at 252.229-7014, Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements, in contracts that include the clause at FAR 52.229-12, Tax on Certain Foreign Procurements, when the contractor has— </p> <p class="p List2">(1) Represented that it is a foreign person in response to the provision at FAR 52.229-11, Tax on Certain Foreign Procurements—Notice and Representation; and </p> <p class="p List2">(2) Indicated that it is fully exempt from the tax for reasons cited on their IRS Form W-14, Certificate of Foreign Contracting Party Receiving Federal Procurement Payments.</p> </div> </article> </article> </article> <article class="topic nested1" aria-labelledby="ariaid-title14" id="DFARS_SUBPART_229.70"> <h2 class="title topictitle2 Subpart" id="ariaid-title14"> <span class="ph autonumber">Subpart 229.70</span> - SPECIAL PROCEDURES FOR OVERSEAS CONTRACTS</h2> <div class="body"> <p class="p">To obtain tax relief for overseas contracts, follow the procedures at PGI 229.70.</p> </div> </article> </article> </article> </div> <div class="nextprev"><a href="/dfars/228.371-additional-clauses." class="docprevious docprevround" title="Previous" aria-label="Previous">« Previous</a><a href="/dfars/subpart-229.1-general" class="docnext docnextround" title="Next" aria-label="Next">Next »</a></div> </div> <div id="block-favoriteslinksblock" class="block block-agov-favorites block-agov-favorites-links-block"> <div id="favorites-container"><div id="favorites-header"><h4 id="favorites-heading">Favorite</h4><h4 id="favorites-close-bookmarks">X</h4></div> <div id="favorites-menu-container"></div> </div> </div> <div id="block-messagemodalblock" class="block block-agov-favorites block-agov-message-modal-block"> <div class="messages-overlay"><div id="messages-container"><div id="messages-header"></div> <div id="messages-menu-container"></div> </div> </div> </div> <div id="block-acquisition-gov-content" class="block block-system block-system-main-block"> </div> </div> </div> </div> <div id="left-side-menu" class="left-sidenav open"> <div class="left-side-menu-items"> <div id="parts-column"> <div id="parts-column-header"> <h2>DFARS Parts</h2> </div> <div id="parts-wrapper"> <nav role="navigation" aria-labelledby="block-regulationsdfarsmenu-menu" id="block-regulationsdfarsmenu"> <h2 class="usa-sr-only" id="block-regulationsdfarsmenu-menu">Regulations DFARS Menu</h2> <ul class="menu menu--regulations-dfars-menu nav"> <li aria-label="DFARS PGI regulations_dfars_menu" class="first menu-item--level-1"> <a href="/dfarspgi" class="regulation-part-full-link first menu-item--level-1" title="DFARS PGI" aria-label="DFARS PGI regulations_dfars_menu" data-drupal-link-system-path="dfarspgi">DFARS PGI</a> </li> <li aria-label="Index regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars" class="regulation-part-full-link menu-item--level-1" title="DFARS Index" aria-label="Index regulations_dfars_menu" data-drupal-link-system-path="dfars">Index</a> </li> <li aria-label="201 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-201-federal-acquisition-regulations-system" class="regulation-part-link menu-item--level-1" title="Part 201 - FEDERAL ACQUISITION REGULATIONS SYSTEM" aria-label="201 regulations_dfars_menu" data-drupal-link-system-path="node/34503">201</a> </li> <li aria-label="202 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-202-definitions-words-and-terms" class="regulation-part-link menu-item--level-1" title="Part 202 - DEFINITIONS OF WORDS AND TERMS" aria-label="202 regulations_dfars_menu" data-drupal-link-system-path="node/34533">202</a> </li> <li aria-label="203 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-203-improper-business-practices-and-personal-conflicts-interest" class="regulation-part-link menu-item--level-1" title="Part 203 - IMPROPER BUSINESS PRACTICES AND PERSONAL CONFLICTS OF INTEREST" aria-label="203 regulations_dfars_menu" data-drupal-link-system-path="node/34536">203</a> </li> <li aria-label="204 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-204-administrative-and-information-matters" class="regulation-part-link menu-item--level-1" title="Part 204 - ADMINISTRATIVE AND INFORMATION MATTERS" aria-label="204 regulations_dfars_menu" data-drupal-link-system-path="node/34572">204</a> </li> <li aria-label="205 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-205-publicizing-contract-actions" class="regulation-part-link menu-item--level-1" title="Part 205 - PUBLICIZING CONTRACT ACTIONS" aria-label="205 regulations_dfars_menu" data-drupal-link-system-path="node/34662">205</a> </li> <li aria-label="206 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-206-competition-requirements" class="regulation-part-link menu-item--level-1" title="Part 206 - COMPETITION REQUIREMENTS" aria-label="206 regulations_dfars_menu" data-drupal-link-system-path="node/34678">206</a> </li> <li aria-label="207 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-207-acquisition-planning" class="regulation-part-link menu-item--level-1" title="Part 207 - ACQUISITION PLANNING" aria-label="207 regulations_dfars_menu" data-drupal-link-system-path="node/34700">207</a> </li> <li aria-label="208 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-208-required-sources-supplies-and-services" class="regulation-part-link menu-item--level-1" title="Part 208 - REQUIRED SOURCES OF SUPPLIES AND SERVICES" aria-label="208 regulations_dfars_menu" data-drupal-link-system-path="node/34727">208</a> </li> <li aria-label="209 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-209-contractor-qualifications" class="regulation-part-link menu-item--level-1" title="Part 209 - CONTRACTOR QUALIFICATIONS" aria-label="209 regulations_dfars_menu" data-drupal-link-system-path="node/34769">209</a> </li> <li aria-label="210 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-210-market-research" class="regulation-part-link menu-item--level-1" title="Part 210 - MARKET RESEARCH" aria-label="210 regulations_dfars_menu" data-drupal-link-system-path="node/34822">210</a> </li> <li aria-label="211 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-211-describing-agency-needs" class="regulation-part-link menu-item--level-1" title="Part 211 - DESCRIBING AGENCY NEEDS" aria-label="211 regulations_dfars_menu" data-drupal-link-system-path="node/34825">211</a> </li> <li aria-label="212 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-212-acquisition-commercial-products-and-commercial-services" class="regulation-part-link menu-item--level-1" title="Part 212 - ACQUISITION OF COMMERCIAL PRODUCTS AND COMMERCIAL SERVICES" aria-label="212 regulations_dfars_menu" data-drupal-link-system-path="node/34862">212</a> </li> <li aria-label="213 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-213-simplified-acquisition-procedures" class="regulation-part-link menu-item--level-1" title="Part 213 - SIMPLIFIED ACQUISITION PROCEDURES" aria-label="213 regulations_dfars_menu" data-drupal-link-system-path="node/34898">213</a> </li> <li aria-label="214 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-214-sealed-bidding" class="regulation-part-link menu-item--level-1" title="Part 214 - SEALED BIDDING" aria-label="214 regulations_dfars_menu" data-drupal-link-system-path="node/34931">214</a> </li> <li aria-label="215 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-215-contracting-negotiation" class="regulation-part-link menu-item--level-1" title="Part 215 - CONTRACTING BY NEGOTIATION" aria-label="215 regulations_dfars_menu" data-drupal-link-system-path="node/34949">215</a> </li> <li aria-label="216 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-216-types-contracts" class="regulation-part-link menu-item--level-1" title="Part 216 - TYPES OF CONTRACTS" aria-label="216 regulations_dfars_menu" data-drupal-link-system-path="node/35016">216</a> </li> <li aria-label="217 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-217-special-contracting-methods" class="regulation-part-link menu-item--level-1" title="Part 217 - SPECIAL CONTRACTING METHODS" aria-label="217 regulations_dfars_menu" data-drupal-link-system-path="node/35060">217</a> </li> <li aria-label="218 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-218-emergency-acquisitions" class="regulation-part-link menu-item--level-1" title="Part 218 - EMERGENCY ACQUISITIONS" aria-label="218 regulations_dfars_menu" data-drupal-link-system-path="node/35140">218</a> </li> <li aria-label="219 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-219-small-business-programs" class="regulation-part-link menu-item--level-1" title="Part 219 - SMALL BUSINESS PROGRAMS" aria-label="219 regulations_dfars_menu" data-drupal-link-system-path="node/35152">219</a> </li> <li aria-label="220 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-220-reserved" class="regulation-part-link menu-item--level-1" title="Part 220 - RESERVED" aria-label="220 regulations_dfars_menu" data-drupal-link-system-path="node/35218">220</a> </li> <li aria-label="221 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-221-reserved" class="regulation-part-link menu-item--level-1" title="Part 221 - RESERVED" aria-label="221 regulations_dfars_menu" data-drupal-link-system-path="node/35219">221</a> </li> <li aria-label="222 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-222-application-labor-laws-government-acquisitions" class="regulation-part-link menu-item--level-1" title="Part 222 - APPLICATION OF LABOR LAWS TO GOVERNMENT ACQUISITIONS" aria-label="222 regulations_dfars_menu" data-drupal-link-system-path="node/35220">222</a> </li> <li aria-label="223 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-223-environment-energy-and-water-efficiency-renewableenergy-technologies-occupational-safety-and-drug-free-workplace" class="regulation-part-link menu-item--level-1" title="Part 223 - ENVIRONMENT, ENERGY AND WATER EFFICIENCY, RENEWABLEENERGY TECHNOLOGIES, OCCUPATIONAL SAFETY, AND DRUG-FREE WORKPLACE" aria-label="223 regulations_dfars_menu">223</a> </li> <li aria-label="224 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-224-protection-privacy-and-freedom-information" class="regulation-part-link menu-item--level-1" title="Part 224 - PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION" aria-label="224 regulations_dfars_menu" data-drupal-link-system-path="node/35333">224</a> </li> <li aria-label="225 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-225-foreign-acquisition" class="regulation-part-link menu-item--level-1" title="Part 225 - FOREIGN ACQUISITION" aria-label="225 regulations_dfars_menu" data-drupal-link-system-path="node/35338">225</a> </li> <li aria-label="226 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-226-other-socioeconomic-programs" class="regulation-part-link menu-item--level-1" title="Part 226 - OTHER SOCIOECONOMIC PROGRAMS" aria-label="226 regulations_dfars_menu" data-drupal-link-system-path="node/35595">226</a> </li> <li aria-label="227 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-227-patents-data-and-copyrights" class="regulation-part-link menu-item--level-1" title="Part 227 - PATENTS, DATA, AND COPYRIGHTS" aria-label="227 regulations_dfars_menu" data-drupal-link-system-path="node/35614">227</a> </li> <li aria-label="228 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-228-bonds-and-insurance" class="regulation-part-link menu-item--level-1" title="Part 228 - BONDS AND INSURANCE" aria-label="228 regulations_dfars_menu" data-drupal-link-system-path="node/35716">228</a> </li> <li aria-label="229 regulations_dfars_menu" class="active active-trail menu-item--level-1"> <a href="/dfars/part-229-taxes" class="regulation-part-link active active-trail menu-item--level-1 active-trail is-active" title="Part 229 - TAXES" aria-label="229 regulations_dfars_menu" data-drupal-link-system-path="node/35732" aria-current="page">229</a> </li> <li aria-label="230 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-230-cost-accounting-standards" class="regulation-part-link menu-item--level-1" title="Part 230 - COST ACCOUNTING STANDARDS" aria-label="230 regulations_dfars_menu" data-drupal-link-system-path="node/35744">230</a> </li> <li aria-label="231 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-231-contract-cost-principles-and-procedures" class="regulation-part-link menu-item--level-1" title="Part 231 - CONTRACT COST PRINCIPLES AND PROCEDURES" aria-label="231 regulations_dfars_menu" data-drupal-link-system-path="node/35750">231</a> </li> <li aria-label="232 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-232-contract-financing" class="regulation-part-link menu-item--level-1" title="Part 232 - CONTRACT FINANCING" aria-label="232 regulations_dfars_menu" data-drupal-link-system-path="node/35769">232</a> </li> <li aria-label="233 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-233-protests-disputes-and-appeals" class="regulation-part-link menu-item--level-1" title="Part 233 - PROTESTS, DISPUTES, AND APPEALS" aria-label="233 regulations_dfars_menu" data-drupal-link-system-path="node/35862">233</a> </li> <li aria-label="234 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-234-major-system-acquisition" class="regulation-part-link menu-item--level-1" title="Part 234 - MAJOR SYSTEM ACQUISITION" aria-label="234 regulations_dfars_menu" data-drupal-link-system-path="node/35875">234</a> </li> <li aria-label="235 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-235-research-and-development-contracting" class="regulation-part-link menu-item--level-1" title="Part 235 - RESEARCH AND DEVELOPMENT CONTRACTING" aria-label="235 regulations_dfars_menu" data-drupal-link-system-path="node/35892">235</a> </li> <li aria-label="236 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-236-construction-and-architect-%E2%80%94-engineer-contracts" class="regulation-part-link menu-item--level-1" title="Part 236 - CONSTRUCTION AND ARCHITECT — ENGINEER CONTRACTS" aria-label="236 regulations_dfars_menu" data-drupal-link-system-path="node/35911">236</a> </li> <li aria-label="237 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-237-service-contracting" class="regulation-part-link menu-item--level-1" title="Part 237 - SERVICE CONTRACTING" aria-label="237 regulations_dfars_menu" data-drupal-link-system-path="node/35944">237</a> </li> <li aria-label="238 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-238-reserved" class="regulation-part-link menu-item--level-1" title="Part 238 - RESERVED" aria-label="238 regulations_dfars_menu" data-drupal-link-system-path="node/36018">238</a> </li> <li aria-label="239 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-239-acquisition-information-technology" class="regulation-part-link menu-item--level-1" title="Part 239 - ACQUISITION OF INFORMATION TECHNOLOGY" aria-label="239 regulations_dfars_menu" data-drupal-link-system-path="node/36019">239</a> </li> <li aria-label="240 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-240-reserved" class="regulation-part-link menu-item--level-1" title="Part 240 - RESERVED" aria-label="240 regulations_dfars_menu" data-drupal-link-system-path="node/36067">240</a> </li> <li aria-label="241 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-241-acquisition-utility-services" class="regulation-part-link menu-item--level-1" title="Part 241 - ACQUISITION OF UTILITY SERVICES" aria-label="241 regulations_dfars_menu" data-drupal-link-system-path="node/36068">241</a> </li> <li aria-label="242 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-242-contract-administration" class="regulation-part-link menu-item--level-1" title="Part 242 - CONTRACT ADMINISTRATION" aria-label="242 regulations_dfars_menu" data-drupal-link-system-path="node/36082">242</a> </li> <li aria-label="243 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-243-contract-modifications" class="regulation-part-link menu-item--level-1" title="Part 243 - CONTRACT MODIFICATIONS" aria-label="243 regulations_dfars_menu" data-drupal-link-system-path="node/36142">243</a> </li> <li aria-label="244 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-244-subcontracting-policies-and-procedures" class="regulation-part-link menu-item--level-1" title="Part 244 - SUBCONTRACTING POLICIES AND PROCEDURES" aria-label="244 regulations_dfars_menu" data-drupal-link-system-path="node/36164">244</a> </li> <li aria-label="245 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-245-government-property" class="regulation-part-link menu-item--level-1" title="Part 245 - GOVERNMENT PROPERTY" aria-label="245 regulations_dfars_menu" data-drupal-link-system-path="node/36182">245</a> </li> <li aria-label="246 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-246-quality-assurance" class="regulation-part-link menu-item--level-1" title="Part 246 - QUALITY ASSURANCE" aria-label="246 regulations_dfars_menu" data-drupal-link-system-path="node/36225">246</a> </li> <li aria-label="247 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-247-transportation" class="regulation-part-link menu-item--level-1" title="Part 247 - TRANSPORTATION" aria-label="247 regulations_dfars_menu" data-drupal-link-system-path="node/36272">247</a> </li> <li aria-label="248 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-248-reserved" class="regulation-part-link menu-item--level-1" title="Part 248 - RESERVED" aria-label="248 regulations_dfars_menu" data-drupal-link-system-path="node/36304">248</a> </li> <li aria-label="249 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-249-termination-contracts" class="regulation-part-link menu-item--level-1" title="Part 249 - TERMINATION OF CONTRACTS" aria-label="249 regulations_dfars_menu" data-drupal-link-system-path="node/36306">249</a> </li> <li aria-label="250 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-250-extraordinary-contractual-actions" class="regulation-part-link menu-item--level-1" title="Part 250 - EXTRAORDINARY CONTRACTUAL ACTIONS" aria-label="250 regulations_dfars_menu" data-drupal-link-system-path="node/36324">250</a> </li> <li aria-label="251 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-251-use-government-sources-contractors" class="regulation-part-link menu-item--level-1" title="Part 251 - USE OF GOVERNMENT SOURCES BY CONTRACTORS" aria-label="251 regulations_dfars_menu" data-drupal-link-system-path="node/36346">251</a> </li> <li aria-label="252 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-252-solicitation-provisions-and-contract-clauses" class="regulation-part-link menu-item--level-1" title="Part 252 - SOLICITATION PROVISIONS AND CONTRACT CLAUSES" aria-label="252 regulations_dfars_menu" data-drupal-link-system-path="node/36356">252</a> </li> <li aria-label="253 regulations_dfars_menu" class="menu-item--level-1"> <a href="/dfars/part-253-forms" class="regulation-part-link menu-item--level-1" title="Part 253 - FORMS" aria-label="253 regulations_dfars_menu" data-drupal-link-system-path="node/36818">253</a> </li> <li aria-label="270 regulations_dfars_menu" class="last menu-item--level-1"> <a href="/dfars/part-270-defense-contracting-programs" class="regulation-part-link last menu-item--level-1" title="Part 270 - DEFENSE CONTRACTING PROGRAMS" aria-label="270 regulations_dfars_menu" data-drupal-link-system-path="node/62313">270</a> </li> </ul> </nav> </div> <div id="parts-column-header"> <h2>DFARS Appendix</h2> </div> <div id="parts-wrapper"> <nav role="navigation" aria-labelledby="block-regulationsdfarsappendixmenu-menu" id="block-regulationsdfarsappendixmenu"> <h2 class="usa-sr-only" id="block-regulationsdfarsappendixmenu-menu">Regulations DFARS Appendix Menu</h2> <ul class="menu menu--regulations-dfars-app-menu nav"> <li aria-label="A regulations_dfars_app_menu" class="first"> <a href="/dfars/appendix-armed-services-board-contract-appeals" class="regulation-part-link first" title="APPENDIX A - ARMED SERVICES BOARD OF CONTRACT APPEALS" aria-label="A regulations_dfars_app_menu" data-drupal-link-system-path="node/36831">A</a> </li> <li aria-label="B regulations_dfars_app_menu"> <a href="/dfars/appendix-b-reserved-table-contents" class="regulation-part-link" title="APPENDIX B - RESERVED Table Of Contents" aria-label="B regulations_dfars_app_menu" data-drupal-link-system-path="node/36867">B</a> </li> <li aria-label="C regulations_dfars_app_menu"> <a href="/dfars/appendix-c-reserved-table-contents" class="regulation-part-link" title="APPENDIX C - RESERVED Table Of Contents" aria-label="C regulations_dfars_app_menu" data-drupal-link-system-path="node/36868">C</a> </li> <li aria-label="D regulations_dfars_app_menu"> <a href="/dfars/appendix-d-reserved-table-contents" class="regulation-part-link" title="APPENDIX D - RESERVED Table Of Contents" aria-label="D regulations_dfars_app_menu" data-drupal-link-system-path="node/36869">D</a> </li> <li aria-label="E regulations_dfars_app_menu"> <a href="/dfars/appendix-e-reserved-table-contents" class="regulation-part-link" title="APPENDIX E - RESERVED Table Of Contents" aria-label="E regulations_dfars_app_menu" data-drupal-link-system-path="node/36870">E</a> </li> <li aria-label="F regulations_dfars_app_menu"> <a href="/dfars/appendix-f-material-inspection-and-receiving-report" class="regulation-part-link" title="APPENDIX F - MATERIAL INSPECTION AND RECEIVING REPORT" aria-label="F regulations_dfars_app_menu" data-drupal-link-system-path="node/36871">F</a> </li> <li aria-label="G regulations_dfars_app_menu"> <a href="/dfars/appendix-g-reserved-table-contents" class="regulation-part-link" title="APPENDIX G - RESERVED Table Of Contents" aria-label="G regulations_dfars_app_menu" data-drupal-link-system-path="node/36906">G</a> </li> <li aria-label="H regulations_dfars_app_menu"> <a href="/dfars/appendix-h-debarment-and-suspension-procedures" class="regulation-part-link" title="APPENDIX H - DEBARMENT AND SUSPENSION PROCEDURES" aria-label="H regulations_dfars_app_menu" data-drupal-link-system-path="node/36921">H</a> </li> <li aria-label="I regulations_dfars_app_menu" class="last"> <a href="/dfars/appendix-i-policy-and-procedures-dod-pilot-mentor-protege-program" class="regulation-part-link last" title="APPENDIX I - POLICY AND PROCEDURES FOR THE DOD PILOT MENTOR-PROTEGE PROGRAM" aria-label="I regulations_dfars_app_menu" data-drupal-link-system-path="node/36929">I</a> </li> </ul> </nav> </div> </div> </div> </div> <div id="right-side-menu" class="sidenav"> <a href="javascript:void(0)" id="menu-close-burger">×</a> <div class="right-side-menu-items"> <ul class="menu menu--main-navigation-mobile nav"> <li aria-label="Data Initiatives main_navigation_mobile" class="first menu-item--level-1"> <a href="/datainitiatives" title="Data Initiatives" aria-label="Data Initiatives main_navigation_mobile" class="first menu-item--level-1" data-drupal-link-system-path="datainitiatives">Data Initiatives</a> </li> <li aria-label="Regulations main_navigation_mobile" class="menu-item--level-1"> <a href="/content/regulations" title="Regulations" aria-label="Regulations main_navigation_mobile" class="menu-item--level-1" data-drupal-link-system-path="node/15972">Regulations</a> </li> <li aria-label="Tools main_navigation_mobile" class="expanded dropdown menu-item--level-1"> <span title="Tools" aria-label="Tools main_navigation_mobile" class="expanded dropdown menu-item--level-1 dropdown-toggle" data-toggle="dropdown">Tools <span class="caret"></span></span> <ul class="dropdown-menu"> <li class="first menu-item--level-2"> <a href="/archives?type=FAR" title="Archives" aria-label="Archives" class="first menu-item--level-2" data-drupal-link-query="{"type":"FAR"}" data-drupal-link-system-path="archives">Archives</a> </li> <li class="menu-item--level-2"> <a href="/smart-matrix" title="Smart Matrix" aria-label="Smart Matrix" class="menu-item--level-2" data-drupal-link-system-path="smart-matrix">Smart Matrix</a> </li> <li class="menu-item--level-2"> <a href="/search/advanced?keys=&page=0&sort_by=search_api_relevance&sort_order=DESC&type%5Bfar_dita%5D=far_dita" title="Regulations Search" aria-label="Regulations Search" class="menu-item--level-2" data-drupal-link-query="{"keys":"","page":"0","sort_by":"search_api_relevance","sort_order":"DESC","type":{"far_dita":"far_dita"}}" data-drupal-link-system-path="search/advanced">Regulations Search</a> </li> <li class="last menu-item--level-2"> <a href="/arc" title="Acquisition Regulation Comparator (ARC)" aria-label="Acquisition Regulation Comparator (ARC)" class="last menu-item--level-2" data-drupal-link-system-path="arc">Acquisition Regulation Comparator (ARC)</a> </li> </ul> </li> <li aria-label="Policy Network main_navigation_mobile" class="expanded dropdown menu-item--level-1"> <span title="Policy Network" aria-label="Policy Network main_navigation_mobile" class="expanded dropdown menu-item--level-1 dropdown-toggle" id="agov-policy-network" data-toggle="dropdown">Policy Network <span id="agov-policy-network-dropdown-caret" class="caret"></span></span> <ul class="dropdown-menu agov-class-policy-network"> <li class="expanded dropdown first menu-item--level-2"> <span title="CAO.gov" aria-label="CAO.gov" class="expanded dropdown first menu-item--level-2 dropdown-toggle" id="agov-cao-dot-gov" data-toggle="dropdown">CAO.gov <span id="agov-cao-dot-gov-dropdown-caret" class="caret"></span></span> <ul class="dropdown-menu agov-class-cao-dot-gov"> <li class="first menu-item--level-3"> <a href="/cao-home" title="CAO Home" aria-label="CAO Home" class="first menu-item--level-3" data-drupal-link-system-path="node/3756">CAO Home</a> </li> <li class="menu-item--level-3"> <span title="Council Member" aria-label="Council Member" class="menu-item--level-3">Council Member</span> </li> <li class="expanded dropdown last menu-item--level-3"> <span title="Council Defining Documents" aria-label="Council Defining Documents" class="expanded dropdown last menu-item--level-3 dropdown-toggle" id="agov-council-documents" data-toggle="dropdown">Council Defining Documents <span id="agov-council-documents-dropdown-caret" class="caret"></span></span> <ul class="dropdown-menu agov-class-council-documents"> <li class="first menu-item--level-4"> <a href="/caoc-history" title="CAOC History" aria-label="CAOC History" class="first menu-item--level-4" data-drupal-link-system-path="node/3760">CAOC History</a> </li> <li class="last menu-item--level-4"> <a href="/caoc-charter" title="CAOC Charter" aria-label="CAOC Charter" class="last menu-item--level-4" data-drupal-link-system-path="node/3759">CAOC Charter</a> </li> </ul> </li> </ul> </li> <li class="menu-item--level-2"> <a href="/content/civilian-agency-acquisition-council-caac" title="Civilian Agency Acquisition Council (CAAC)" aria-label="Civilian Agency Acquisition Council (CAAC)" class="menu-item--level-2" data-drupal-link-system-path="node/3244">Civilian Agency Acquisition Council (CAAC)</a> </li> <li class="menu-item--level-2"> <a href="/far-council" title="Federal Acquisition Regulatory Council" aria-label="Federal Acquisition Regulatory Council" class="menu-item--level-2" data-drupal-link-system-path="node/3849">Federal Acquisition Regulatory Council</a> </li> <li class="last menu-item--level-2"> <a href="/isdc-home" title="Interagency Suspension and Debarment Committee (ISDC)" aria-label="Interagency Suspension and Debarment Committee (ISDC)" class="last menu-item--level-2" data-drupal-link-system-path="node/3851">Interagency Suspension and Debarment Committee (ISDC)</a> </li> </ul> </li> <li aria-label="Search main_navigation_mobile" class="last menu-item--level-1"> <a href="/search/advanced?keys=&page=0&sort_by=search_api_relevance&sort_order=DESC&type%5Bfar_dita%5D=far_dita" title="Search" aria-label="Search main_navigation_mobile" class="last menu-item--level-1" data-drupal-link-query="{"keys":"","page":"0","sort_by":"search_api_relevance","sort_order":"DESC","type":{"far_dita":"far_dita"}}" data-drupal-link-system-path="search/advanced">Search</a> </li> </ul> </div> </div> </main> </div> <div class="footer-wrapper"> <button id="backtotop" title="Go to top">˄ Top</button>  <footer class="usa-footer usa-footer--big" role="contentinfo"> <div class="main-container"> <div class="usa-footer__primary-section"> <div class="usa-footer__primary-content"> <div class="grid-container"> <div class="grid-row grid-gap"> </div> </div> <div class="grid-container"> <div class="grid-row grid-gap"> <div class="grid-col-fill"> </div> </div> </div> </div> <div class="row"> <div class="col-xs-12 col-sm-12 col-md-6"> <a href="https://www.gsa.gov/policy-regulations/policy/acquisition-policy/office-of-acquisition-policy/governmentwide-acq-policy/regulatory-secretariat-division#farnews" class="far-left" target="_blank"><div class="far-news">Sign up for FAR News</div></a> <div class="usa-footer__contact-links desktop:grid-col-6"> <div class="far-left h3">Share the FAR</div> <div class="usa-footer__social-links grid-row grid-gap-1"> <div class="grid-col-auto"> <a class="usa-social-link usa-social-link--facebook" onclick="window.open('https://www.facebook.com/GSA/', 'facebook_share', 'height=320, width=640, toolbar=no, menubar=no, scrollbars=no, resizable=no, location=no, directories=no, status=no');" href="#"> <div class="mobile-lg:grid-col-auto"> <img class="usa-footer__logo-img" src="/themes/custom/acquisition_gov/assets/img/footer/facebook-icon.png" alt="Facebook"> </div> </a> </div> <div class="grid-col-auto"> <a class="usa-social-link usa-social-link--twitter" onclick="window.open('https://twitter.com/intent/tweet?text=Home of All Federal Acquisitions.&url=http%3A%2F%2Fwww.acquisition.gov%2Ffar_looseleaf', 'twitter_share', 'height=320, width=640, toolbar=no, menubar=no, scrollbars=no, resizable=no, location=no, directories=no, status=no');" href="#"> <div class="mobile-lg:grid-col-auto"> <img class="usa-footer__logo-img" src="/themes/custom/acquisition_gov/assets/img/footer/twitter-icon.png" alt="Twitter"> </div> </a> </div> <div class="grid-col-auto"> <a class="usa-social-link usa-social-link--youtube" href="/form/contact-us"> <div class="mobile-lg:grid-col-auto"> <img class="usa-footer__logo-img" src="/themes/custom/acquisition_gov/assets/img/footer/email-icon.png" alt="Contact"> </div> </a> </div> </div> <address class="usa-footer__address"> <div class="usa-footer__contact-info grid-row grid-gap"> </div> </address> </div> </div> <div class="col-xs-12 col-sm-12 col-md-6"> <nav role="navigation" aria-labelledby="block-upperfootermenu-menu" id="block-upperfootermenu"> <h2 class="usa-sr-only" id="block-upperfootermenu-menu">Upper Footer Menu</h2> <ul class="menu menu--upper-footer-menu nav"> <li aria-label="Useful Links upper_footer_menu" class="first"> <a href="/content/useful-links" title="Useful Links" aria-label="Useful Links upper_footer_menu" class="first" data-drupal-link-system-path="node/294">Useful Links</a> </li> <li aria-label="FAR Resources upper_footer_menu"> <a href="/Far_Resources" title="FAR Resources" aria-label="FAR Resources upper_footer_menu">FAR Resources</a> </li> <li aria-label="Training upper_footer_menu"> <a href="/Training" title="Training" aria-label="Training upper_footer_menu" data-drupal-link-system-path="node/290">Training</a> </li> <li aria-label="Acquisition Systems upper_footer_menu" class="last"> <a href="/Acquisition_Systems" title="Acquisition Systems" aria-label="Acquisition Systems upper_footer_menu" class="last" data-drupal-link-system-path="node/289">Acquisition Systems</a> </li> </ul> </nav> </div> </div> </div> <div class="usa-footer__secondary-section"> <div class="grid-container"> <div class="grid-row grid-gap"> <div class="tablet:grid-col-12"> <nav class="usa-footer__nav" aria-label="Footer navigation"> <div class="grid-row grid-gap-4"> <div class="mobile-lg:grid-col-6 desktop:grid-col"> <section class="usa-footer__primary-content usa-footer__primary-content--collapsible"> <strong><a class="usa-footer__primary-link" href="/form/contact-us">Contact Us/FAQs</a></strong> <ul class="usa-list usa-list--unstyled"> </ul> </section> </div> <div class="mobile-lg:grid-col-6 desktop:grid-col"> <section class="usa-footer__primary-content usa-footer__primary-content--collapsible"> <strong><a class="usa-footer__primary-link" href="/Privacy_Security">Privacy and Security Notice</a></strong> <ul class="usa-list usa-list--unstyled"> </ul> </section> </div> <div class="mobile-lg:grid-col-6 desktop:grid-col"> <section class="usa-footer__primary-content usa-footer__primary-content--collapsible"> <strong><a class="usa-footer__primary-link" href="https://www.gsa.gov/website-information/accessibility-aids">Accessibility Aids</a></strong> <ul class="usa-list usa-list--unstyled"> </ul> </section> </div> <div class="mobile-lg:grid-col-6 desktop:grid-col"> <section class="usa-footer__primary-content usa-footer__primary-content--collapsible"> <strong><span class="agov-last-updated">Last Updated 10/23/2023</span></strong> <ul class="usa-list usa-list--unstyled"> </ul> </section> </div> </div> </nav> </div> </div> </div> </div> </div> </footer> </div> <div class="usa-identifier"> <section class="usa-identifier__section usa-identifier__section--masthead" aria-label="Agency identifier,"> <div class="usa-identifier__container"> <div class="usa-identifier__logos"> <a href="https://www.gsa.gov/" class="usa-identifier__logo"><img class="usa-identifier__logo-img" src="/themes/custom/acquisition_gov/assets/img/footer/gsa-logo.png" alt="GSA logo" role="img" /></a> </div> <div class="usa-identifier__identity" aria-label="Agency description"> <p class="usa-identifier__identity-domain">ACQUISITION.GOV</p> <p class="usa-identifier__identity-disclaimer"> An official website of the <a href="https://www.gsa.gov/">General Services Administration</a> </p> </div> </div> </section> <nav class="usa-identifier__section usa-identifier__section--required-links" aria-label="Important links,"> <div class="usa-identifier__container"> <ul class="usa-identifier__required-links-list"> <li class="usa-identifier__required-links-item"> <a href="https://www.gsa.gov/about-us" class="usa-identifier__required-link usa-link">About GSA</a> </li> <li class="usa-identifier__required-links-item"> <a href="https://www.gsa.gov/website-information/accessibility-aids" class="usa-identifier__required-link usa-link">Accessibility support</a> </li> <li class="usa-identifier__required-links-item"> <a href="https://www.gsa.gov/reference/freedom-of-information-act-foia" class="usa-identifier__required-link usa-link">FOIA requests</a> </li> <li class="usa-identifier__required-links-item"> <a href="https://www.gsa.gov/reference/civil-rights-programs/notification-and-federal-employee-antidiscrimination-and-retaliation-act-of-2002" class="usa-identifier__required-link usa-link">No FEAR Act data</a> </li> <li class="usa-identifier__required-links-item"> <a href="https://www.gsaig.gov/" class="usa-identifier__required-link usa-link">Office of the Inspector General</a> </li> <li class="usa-identifier__required-links-item"> <a href="https://www.gsa.gov/reference/reports/budget-performance" class="usa-identifier__required-link usa-link">Performance reports</a> </li> <li class="usa-identifier__required-links-item"> <a href="https://www.gsa.gov/website-information/website-policies" class="usa-identifier__required-link usa-link">Privacy policy</a> </li> </ul> </div> </nav> <section class="usa-identifier__section usa-identifier__section--usagov" aria-label="U.S. government information and services,"> <div class="usa-identifier__container"> <div class="usa-identifier__usagov-description"> Looking for U.S. government information and services? </div> <a href="https://www.usa.gov/" class="usa-link">Visit USA.gov</a> </div> </section> </div> </div> <nav id="left-side-menu-buttons" aria-label="Side menu"> <ul> <li><a href="javascript:void(0)" id="open-left-side-menu" title="Open left side regulations menu." aria-label="Open left side regulations menu.">«</a></li> <li><a href="javascript:void(0)" id="switch-color-palette" title="Switch from light to dark theme." aria-label="Switch from light to dark theme."><span class="half-moon-icon"><span class="half-moon-mark"><span class="half-moon-half-circle"></span></span></span></a></li> <li><a href="javascript:void(0)" id="switch-font-sizes" title="Switch from small to large font size." aria-label="Switch from small to large font size.">Tt</a></li> </ul> </nav> </div> <script type="application/json" data-drupal-selector="drupal-settings-json">{"path":{"baseUrl":"\/","pathPrefix":"","currentPath":"node\/35732","currentPathIsAdmin":false,"isFront":false,"currentLanguage":"en","themeUrl":"themes\/custom\/acquisition_gov"},"pluralDelimiter":"\u0003","suppressDeprecationErrors":true,"ajaxPageState":{"libraries":"eJx9kNFuwyAMRX8IwichJzgpq8EMm6b5-5GyVVUr7QHpXI4sroHlu0WJGjn7jW8ORFDFQGc_V94F3cl28Oc94ao2YW7_KMsF8_AB15gfr4l74SFXuHGNijLmn3HYbSFuYajBVvSgP504AIlvlZwyk8YiivXD9eMXLoeBL7h7YghY3QtPeqk8z30S70oxX12orQBNv9Gk3pkr5A29QCL3lqfeV02BHvWC6dwlBKtsZw6HkaOXSm6G_pVN9iD-RLdWSLhzvf4AOPOckw","theme":"acquisition_gov","theme_token":null},"ajaxTrustedUrl":{"form_action_p_pvdeGsVG5zNF_XLGPTvYSKCf43t8qZYSwcfZl2uzM":true},"ajaxLoader":{"markup":"\u003Cdiv class=\u0022ajax-throbber sk-circle\u0022\u003E\n \u003Cdiv class=\u0022sk-circle-dot\u0022\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022sk-circle-dot\u0022\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022sk-circle-dot\u0022\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022sk-circle-dot\u0022\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022sk-circle-dot\u0022\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022sk-circle-dot\u0022\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022sk-circle-dot\u0022\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022sk-circle-dot\u0022\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022sk-circle-dot\u0022\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022sk-circle-dot\u0022\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022sk-circle-dot\u0022\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022sk-circle-dot\u0022\u003E\u003C\/div\u003E\n \u003C\/div\u003E","hideAjaxMessage":false,"alwaysFullscreen":true,"throbberPosition":"body"},"data":{"extlink":{"extTarget":true,"extTargetAppendNewWindowLabel":"(opens in a new window)","extTargetNoOverride":false,"extNofollow":false,"extTitleNoOverride":false,"extNoreferrer":true,"extFollowNoOverride":false,"extClass":"ext","extLabel":"(link is external)","extImgClass":false,"extSubdomains":true,"extExclude":"","extInclude":"","extCssExclude":"#useful-links, #double-column","extCssInclude":"","extCssExplicit":"","extAlert":false,"extAlertText":"This link will take you to an external web site. We are not responsible for their content.","extHideIcons":false,"mailtoClass":"mailto","telClass":"","mailtoLabel":"(link sends email)","telLabel":"(link is a phone number)","extUseFontAwesome":false,"extIconPlacement":"append","extPreventOrphan":false,"extFaLinkClasses":"fa fa-external-link","extFaMailtoClasses":"fa fa-envelope-o","extAdditionalLinkClasses":"","extAdditionalMailtoClasses":"","extAdditionalTelClasses":"","extFaTelClasses":"fa fa-phone","whitelistedDomains":[],"extExcludeNoreferrer":""}},"miniorange_saml":{"base_url":"https:\/\/www.acquisition.gov"},"user":{"uid":0,"permissionsHash":"493423864df395a9ab6d6ef0246647e44ef424cc6bee0c7e89e3c1ba4fc7e262"}}</script> <script src="/core/assets/vendor/jquery/jquery.min.js?v=3.7.1"></script> <script src="/core/assets/vendor/once/once.min.js?v=1.0.1"></script> <script src="/core/misc/drupalSettingsLoader.js?v=10.4.1"></script> <script src="/core/misc/drupal.js?v=10.4.1"></script> <script src="/core/misc/drupal.init.js?v=10.4.1"></script> <script src="/modules/contrib/jquery_ui/assets/vendor/jquery.ui/ui/version-min.js?v=1.13.2"></script> <script src="/modules/contrib/jquery_ui/assets/vendor/jquery.ui/ui/keycode-min.js?v=1.13.2"></script> <script src="/modules/contrib/jquery_ui/assets/vendor/jquery.ui/ui/widgets/datepicker-min.js?v=1.13.2"></script> <script src="/core/assets/vendor/tabbable/index.umd.min.js?v=6.2.0"></script> <script src="/themes/custom/acquisition_gov/assets/js/acquisition-menu.js?v=10.4.1"></script> <script src="/themes/custom/acquisition_gov/assets/js/acquisition.js?v=10.4.1"></script> <script src="/themes/custom/acquisition_gov/assets/js/agov-search.js?v=10.4.1"></script> <script src="/themes/custom/acquisition_gov/assets/js/hilitor.js?v=10.4.1"></script> <script src="/core/misc/progress.js?v=10.4.1"></script> <script src="/core/assets/vendor/loadjs/loadjs.min.js?v=4.3.0"></script> <script src="/core/misc/debounce.js?v=10.4.1"></script> <script src="/core/misc/announce.js?v=10.4.1"></script> <script src="/core/misc/message.js?v=10.4.1"></script> <script src="/core/misc/ajax.js?v=10.4.1"></script> <script src="/modules/custom/agov_browse/js/agov-browse.js?stq0z1"></script> <script src="/modules/custom/agov_browse/js/agov-left-menu.js?stq0z1"></script> <script src="/modules/custom/agov_browse/js/agov-subparts.js?stq0z1"></script> <script src="/modules/custom/agov_browse/js/agov-dropdown.js?stq0z1"></script> <script src="/modules/custom/agov_browse/js/agov-style-formatter.js?stq0z1"></script> <script src="/modules/custom/agov_browse/js/agov-left-menu-open.js?stq0z1"></script> <script src="/modules/custom/agov_definitions/assets/vendor/tooltipster/dist/js/tooltipster.bundle.js?stq0z1"></script> <script src="/modules/custom/agov_definitions/assets/vendor/tooltipster/dist/js/tooltipster-scrollableTip.js?stq0z1"></script> <script src="/modules/custom/agov_definitions/assets/js/definitions.js?v=1.2"></script> <script src="/modules/custom/agov_favorites/js/agov-favorites.js?stq0z1"></script> <script src="/modules/custom/agov_modals_url/vendor/tooltipster/dist/js/tooltipster.bundle.js?stq0z1"></script> <script src="/modules/custom/agov_modals_url/js/url-copy.js?v=10.4.1"></script> <script src="/modules/contrib/ajax_loader/js/ajax-throbber.js?v=1.x"></script> <script src="/modules/contrib/extlink/js/extlink.js?v=10.4.1"></script> <script src="/modules/paid/miniorange_saml/js/testconfig.js?v=10.4.1"></script> <script src="/core/assets/vendor/ckeditor5/ckeditor5-dll/ckeditor5-dll.js?v=44.0.0"></script> <script src="/modules/custom/page_themes/js/add_to_body.js?stq0z1"></script> </body> </html>

CINXE.COM

Part 229 - TAXES | Acquisition.GOV