Attachment C_Quoters Provisions Response.docx

ATTACHMENT C – QUOTER’S PROVISION RESPONSE

FAR 52.229-11 Tax on Certain Foreign Procurements—Notice and Representation (JUN 2020)

(a) Definitions. As used in this provision— Foreign person means any person other than a United States person.

Specified Federal procurement payment means any payment made pursuant to a contract with a foreign contracting party that is for goods, manufactured or produced, or services provided in a foreign country that is not a party to an international procurement agreement with the United States. For purposes of the prior sentence, a foreign country does not include an outlying area.

United States person as defined in 26 U.S.C. 7701(a)(30) means

(1) A citizen or resident of the United States;

(2) A domestic partnership;

(3) A domestic corporation;

(4) Any estate (other than a foreign estate, within the meaning of 26 U.S.C. 701(a)(31)); and

(5) Any trust if–

(i) A court within the United States is able to exercise primary supervision over the administration of the trust; and

(ii) One or more United States persons have the authority to control all substantial decisions of the trust.

(b) Unless exempted, there is a 2 percent tax of the amount of a specified Federal procurement payment on any foreign person receiving such payment. See 26 U.S.C. 5000C and its implementing regulations at 26 CFR 1.5000C-1 through 1.5000C-7.

(c) Exemptions from withholding under this provision are described at 26 CFR 1.5000C-1(d)(5) through (7). The Offeror would claim an exemption from the withholding by using the Department of the Treasury Internal Revenue Service Form W-14, Certificate of Foreign Contracting Party Receiving Federal Procurement Payments, available via the internet at www.irs.gov/w14. Any exemption claimed and self-certified on the IRS Form W-14 is subject to audit by the IRS. Any disputes regarding the imposition and collection of the 26 U.S.C. 5000C tax are adjudicated by the IRS as the 26 U.S.C. 5000C tax is a tax matter, not a contract issue. The IRS Form W-14 is provided to the acquiring agency rather than to the IRS.

(d) For purposes of withholding under 26 U.S.C. 5000C, the Offeror represents that

(1) It [_] is [_] is not a foreign person; and

(2) If the Offeror indicates "is" in paragraph (d)(1) of this provision, then the Offeror represents that—I am claiming on the IRS Form W-14 [__] a full exemption, or [__] partial or no exemption [Offeror shall select one] from the excise tax.

(e) If the Offeror represents it is a foreign person in paragraph (d)(1) of this provision, then—

(1) The clause at FAR 52.229-12, Tax on Certain Foreign Procurements, will be included in any resulting contract; and

(2) The Offeror shall submit with its offer the IRS Form W-14. If the IRS Form W-14 is not submitted with the offer, exemptions will not be applied to any resulting contract and the Government will withhold a full 2 percent of each payment.

(f) If the Offeror selects "is" in paragraph (d)(1) and "partial or no exemption" in paragraph (d)(2) of this provision, the Offeror will be subject to withholding in accordance with the clause at FAR 52.229-12, Tax on Certain Foreign Procurements, in any resulting contract.

(g) A taxpayer may, for a fee, seek advice from the Internal Revenue Service (IRS) as to the proper tax treatment of a transaction. This is called a private letter ruling. Also, the IRS may publish a revenue ruling, which is an official interpretation by the IRS of the Internal Revenue Code, related statutes, tax treaties, and regulations. A revenue ruling is the conclusion of the IRS on how the law is applied to a specific set of facts. For questions relating to the interpretation of the IRS regulations go to https://www.irs.gov/help/tax-law-questions.

(End of Provision)

ATTACHMENT C – QUOTER’S PROVISION RESPONSE

OCC 1052.239-8001 Information and Communication Technology (ICT) Accessibility (JAN 2023)

1. Section 508 of the Rehabilitation Act of 1973 (29 U.S.C 794d), as amended by the Workforce Investment Act of 1998, and the Architectural and Transportation Barriers Compliance Board Information and Communication Technology (ICT) Accessibility Standards 36 CFR Part 1194 (36 CFR 1194.1 and 36 CFR 1194.2), require that, unless an exception applies, all ICT products and services developed, acquired, maintained, or used by any federal department or agency permit—

0. Federal employees with disabilities to have access to and use information and data that is comparable to the access and use of information and data by federal employees who are not individuals with disabilities; and

0. Members of the public with disabilities seeking information or services from a federal agency to have access to and use of information and data that is comparable to the access and use of information and data by members of the public who are not individuals with disabilities.

1. Accordingly, any Contractor submitting a proposal/quotation/bid in response to this solicitation must demonstrate compliance with the established ICT accessibility standards. Information about Section 508 is available at https://www.section508.gov. The complete text of Section 508 Final Provisions can be accessed at https://www.access-board.gov/ict/about/.

1. The Section 508 accessibility standards applicable to this solicitation are identified in the Statement of Work/Performance Work Statement. In order to facilitate the Government’s evaluation to determine whether ICT products and services proposed meet applicable Section 508 accessibility standards, offerors must prepare an Accessibility Conformance Report (ACR), using the latest version of the Voluntary Product Assessment Template (VPAT), in accordance with its completion instructions and Section 508 requirements, found at https://www.itic.org/policy/accessibility/vpat.

1. Attestation: To the best of my knowledge, statements made in response to the VPAT are complete, accurate, and were made by knowledgeable and qualified professionals in the internal control structure of my organization. The undersigned has authority to legally bind my organization and has been authorized to do so.

Corporate Officer Signature: ____________________________________

Printed Name/Title: ___________________________________________

Date: ________________

1. If a Contractor claims its products or services, including ICT deliverables such as electronic documents and reports, meet applicable Section 508 accessibility standards in its completed VPAT, and it is later determined by the Government – i.e., after award of a contract/order, that products or services delivered do not conform to the described accessibility standards in the VPAT, remediation of the products or services to the level of conformance specified in the Contractor’s VPAT will be the responsibility of the Contractor and at its own expense.

(End of Provision)