RFQ 5000169211 Sales Tax Data 12.15.23.pdf

December 15, 2023

TO:

FROM:

Prospective Offerors

Internal Revenue Service (IRS), Office of Procurement, Streamlined Acquisitions & Interagency Agreements Section

SUBJECT: Request for Quote: Data for General Sales Tax Tables and Sales Tax Deduction Calculator for Tax Year 2024. The tables and calculator will be made available to taxpayers in FY 2024.

Dear Offerors:

The IRS, Office of Research, Applied Analytics and Statistics requires Sales Tax Tables and Sales Tax Deduction Calculator for Tax Year 2024. Period of performance is February 1, 2024 through January 31, 2025. The tracking number is 7000003793.

Responses shall be tailored in accordance with the Statement of Work (SOW) requirements, the line item structure listed on SF-18 Request for Quotes and all fill in clauses in full text.

(Please Complete the SF-18).

Release of Information: The Contractor shall not disclose, advertise, or release information about this contract to any individual or organization without prior written approval from the Contracting Officer (CO).

Questions shall be submitted to Faith Ashton, CO at faith.m.ashton@irs.gov no later than 12:00 p.m. Eastern Standard Time (EST) on December 20, 2023.

Questions shall be provided in the following format:

Document (attachment or exhibit) Paragraph Page number Question

Responses to all questions received are anticipated to be provided by 12:00 p.m.

EST, on December 22, 2023.

Prepared By:

12/15/2023 Faith M. Ashton Contracting Officer Date mailto:faith.m.ashton@irs.gov

REQUEST FOR QUOTATION

(THIS IS NOT AN ORDER)

THIS RFQ IS IS NOT A SMALL BUSINESS SET-ASIDE

PAGE OF PAGES

2 32

1. REQUEST NUMBER 2. DATE ISSUED

12/15/2023

3. REQUISITION/PURCHASE REQUEST NUMBER

5000169211

4. CERT. FOR NAT. DEF.

UNDER BDSA REG. 2

AND/OR DMS REG. 1

RATING

5a. ISSUED BY IRS Procurement, National Office

6. DELIVER BY (Date)

5b. FOR INFORMATION CALL (NO COLLECT CALLS) 7. DELIVERY

OTHER

FOB DESTINATION (See Schedule) NAME

Faith Ashton

TELEPHONE NUMBER

AREA CODE

NUMBER

613-7386

9. DESTINATION

a. NAME OF CONSIGNEE

8. TO:

a. NAME b. COMPANY b. STREET ADDRESS

c. STREET ADDRESS c. CITY

d. CITY e. STATE f. ZIP CODE d. STATE e. ZIP CODE

10. PLEASE FURNISH QUOTATIONS TO THE

ISSUING OFFICE IN BLOCK 5a ON OR BEFORE CLOSE OF BUSINESS (Date)

12/30/23 by noon, EST

IMPORTANT: This is a request for information and quotations furnished are not offers. If you are unable to quote, please so indicate on this form and return it to the address in Block 5a. This request does not commit the Government to pay any costs incurred in the preparation of the submission of this quotation or to contract for supplies or service. Supplies are of domestic origin unless otherwise indicated by quoter. Any representations and/or certifications attached to this Request for Quotation must be completed by the quoter.

11. SCHEDULE (Include applicable Federal, State and local taxes)

ITEM NUMBER

(a)

SUPPLIES/SERVICES

(b)

QUANTITY

(c)

UNIT

(d)

UNIT PRICE

(e)

AMOUNT

(f)

0001 Sales Tax Data Support Service 1 EA $____________ $___________

Grand total:_____________________

12. DISCOUNT FOR PROMPT PAYMENT

a. 10 CALENDAR DAYS (%) b. 20 CALENDAR DAYS (%) c. 30 CALENDAR DAYS (%) d. CALENDAR DAYS

NUMBER PERCENTAGE

NOTE: Additional provisions and representations

Are are not attached.

13. NAME AND ADDRESS OF QUOTER 14. SIGNATURE OF PERSON AUTHORIZED TO

SIGN QUOTATION

15. DATE OF QUOTATION

a. NAME OF QUOTER

b. STREET ADDRESS 16. SIGNER

a. NAME (Type or print) b. TELEPHONE

c. COUNTY AREA CODE

d. CITY e. STATE f. ZIP CODE c. TITLE (Type or print) NUMBER

AUTHORIZED FOR LOCAL REPRODUCTION

Previous edition not usable

STANDARD FORM 18 (REV. 6/1995)

Prescribed by GSA-FAR (48 CFR) 53.215-1(a)

Statement of Work

Data for General Sales Tax Tables and Sales Tax Deduction Calculator for Tax Year

1 Introduction/Overview The Internal Revenue Service (IRS) is seeking Sales Tax Data, both State and Local, for the purpose of developing data that the Policy and Program Impact Lab needs to create general sales tax tables and to update the sales tax deduction calculator for IRS.gov.

2 Background The United States (U.S.) tax law requires publication of State and Local general sales tax tables for taxpayers who are eligible to deduct State and local sales taxes. The IRS will use State and Local sales tax data for Tax Year 2023 to prepare these tables for the 2024 filing season.

3 Scope The IRS will use State and Local Sales Tax data to develop General Sales Tax tables for Tax Year 2024. U.S. individual taxpayers will use these tables to estimate the amount of general sales tax they paid during 2024 as a possible income tax deduction.

4 Tasks

1. A kickoff meeting will occur within 10 business days of the award. The meeting may include key managers and staff in the Policy and Program Impact Lab, as well as other IRS analysts and stakeholders. Topics for discussion will include contractual tasks, deliverables, and timelines.

2. The contractor shall provide State general sales tax rates for 2024 as described below:

• This data will be provided in an Excel spreadsheet named “2024 State Rates”.

• The spreadsheet must include the standard two-letter State abbreviation, State Name, general sales tax rate, and its effective date.

• If the sales tax rate in a given state changed during 2024, then the rate included in the Excel Spreadsheet must be the blended rate (i.e., the weighted average of the rates in effect during 2024, with the weight assigned to each rate being the number of days—not months—that the rate was in effect). In addition to providing the blended rate, the spreadsheet must also specify the previous rate, the current rate and the date(s) when the rate changed. This is to be delivered electronically to the IRS in an Excel spreadsheet by August 8, 2024.

• If a State’s rate changes during the year, but after the August 8, 2024 due date, then the IRS must be notified as soon as the law to change the rate has been enacted.

3. The contractor shall provide data from existing databases for Spending Categories identified by the IRS for all state and local taxing jurisdictions, indicating whether each category was taxable (indicated by a 1) or not taxable (indicated by a 0) as of July 1, 2024. The contractor shall also provide comparable data on the taxability of any additional Spending Categories in taxing jurisdictions based on research of unique sources for which databases are not currently available.

• A list of spending categories will be provided by the IRS with this Statement of Work. The contractor shall be informed of any updates to this list during the kickoff meeting.

• The data for State and Local taxing jurisdictions shall be provided in two separate spreadsheets named “2024 state taxability” and “2024 local taxability”.

• The State taxability spreadsheet shall contain data from existing databases for State taxing jurisdictions. This shall be provided in a tab named “UCC State”. The tab will include the Universal Classification Code (UCC) for Spending Categories in the first column, name of spending Categories in the second column, name of the States as column headings in the first row, and corresponding taxability data in the defined cells.

• The State taxability spreadsheet will also contain data collected from research of unique sources for which databases are not currently available for State taxing jurisdictions. This will be provided in a tab named “UCC State Other”.

The tab will include the UCC for Spending Categories in the first column, name of spending Categories in the second column, name of the States as column headings in the first row, and corresponding taxability data in the defined cells.

• The Local taxability spreadsheet will contain data from existing databases for Local taxing jurisdictions. This will be provided in a tab named “UCC Local”.

The tab will include the UCC for Spending Categories in the first column, name of spending Categories in the second column, name of the States as column headings in the first row and corresponding taxability data in the defined cells.

• The Local taxability spreadsheet will contain data collected from research of unique sources for which databases are not currently available for Local taxing jurisdictions. This will be provided in a tab named “UCC Local Other”.

The tab will include the UCC for Spending Categories in the first column, name of spending Categories in the second column, name of the States as column headings in the first row, and corresponding taxability data in the defined cells.

• If the category is taxed at a rate other than the prevailing general sales tax rate, then this will be indicated in the Excel Spreadsheet with a decimal, which is the unique rate for the category divided by the prevailing general sales tax rate for the jurisdiction. (Note: a key criterion for general sales taxes to be eligible as income tax deductions is that they are applied to a wide range of goods and services at one uniform tax rate. Exceptions to this rule are few and typically require congressional or IRS approval.)

• If the taxability for a category changed near the middle of the year, then this will be indicated in the data with a decimal, which is the weighted average of the taxability before and after the change, where the weights are based on the number of days in the year during which the category was or was not taxable. For example, a change from taxable to not taxable on July 1 would result in a blended taxability factor of 0.5.

• A separate tab, named “Food Tax Base”, will be included in the local taxability spreadsheet for localities that have opted to tax food differently from the state.

This will include a list of spending categories for food and the corresponding taxability data. Any notes related to this data will be provided in another tab named “Notes – Food Tax Base”.

• A separate tab, named “New York Clothing”, will be included in the local taxability spreadsheet. This tab will include names of New York local jurisdictions that exempt clothing and jurisdictions that do not exempt clothing.

• The State taxability database shall be delivered electronically to the IRS in an Excel spreadsheet by August 15, 2024.

• The local taxability database shall be delivered electronically to the IRS in an Excel spreadsheet by August 29, 2024.

4. When the taxability data are delivered, information must also be provided on any significant taxability variation during the course of the year (2024), or a change relative to the prior year. For example, when:

• A State used to have no local general sales taxes, but this year does have one or more localities imposing local general sales taxes, or vice versa.

• A locality used to tax the same categories as the state, but now deviates from the State’s tax base, or vice versa.

• A State used to require a uniform minimum local sales tax for all localities, but no longer does, or vice versa.

5. The contractor shall provide local general sales tax rates for each unique ZIP Code /

County / City combination in the U.S. covering the period January 1 through December 31, 2024.

• This data will be provided in a comma-separated value (CSV) file and a vertical bar (pipe) delimited text file.

• The files will be named “2024 STDC” (for “Sales Tax Deduction Calculator”).

• The files should not include any duplicate localities—even with slightly different spellings for the city name (e.g., due to abbreviations).

• If the sales tax rate in a given locality changed during 2024, then the rate included in the data files must be the blended rate (i.e., the weighted average of the rates in effect during 2022, with the weight assigned to each rate preferably being the number of days that the rate was in effect, but the number of months may be used if necessary for these local rates only).

• If a locality is partially within one or more special districts that have different sales tax rates than the area outside of these special districts, all sales tax rates applicable to this locality will be provided in the database. For example, if a locality has a local rate of 2% and is partially in a special tax district with a local rate of 3%, then the data files must include two records for this locality, identifying the record for special district with its appropriate name.

• The data files must include records for Indian Reservations.

• A separate data file named “2024 STDC military”, both in CSV and vertical bar delimited text file, will be provided that include local general sales tax rates, if any, for each unique ZIP Code in overseas U.S. military zones or districts. The U.S. military zones tend to have no sales tax. The purpose of this data is to account for members of armed forces who moved to overseas posts of duty during part of 2024. Without the unique overseas ZIP Code and tax rates, some military members who moved overseas in 2024 may not be able to use the Sales Tax Deduction Calculator to determine their sales tax deduction amount.

• The data files must include columns in the following order: 5-digit zip code (including leading or trailing zeros), State (abbreviated 2-character, e.g. NY), County, City, Local Blended Rate (to six decimal places), and State Blended Rate (to six decimal places).

• These files are to be delivered electronically to the IRS by December 9, 2024.

• A list of all possible locality names will be delivered to the IRS in a CSV file and a text file by May 30, 2024. If there are any additions or changes to the list, IRS will be provided with updated files by November 14, 2024.

5 Deliverables The following items, mentioned in the Requirements above, shall be delivered to the IRS.

DELIVERABLE DATE

List of locality names May 30, 2024 Weighted sales tax rates for US States August 8, 2024 State taxability data August 15, 2024 Local taxability data August 29, 2024 Updated list of Locality names November 14, 2024 Local general sales tax rated in the U.S. December 9, 2024

6 Place Of Performance The contract shall be performed at the contractor’s location and the data files shall be emailed.

to the IRS Policy and Program Impact Lab.

7 Period Of Performance February 1, 2024 – January 31, 2025

8 Government Furnished Property No Government-furnished property will be provided to the contractor.

9 Security Requirements The contractor shall not be using taxpayer-level data. Section 508 provisions are included for this requirement.

IR1052.239-9000 Section 508 Information, Documentation and Support (DEC 2019)

In accordance with 36 CFR, Appendix C to Part 1194, the information and communication technology (ICT) (ICT) products and product support services documentation furnished in performance of this contract shall be provided at no additional cost. The contractor shall provide information, documentation, and support relative to the supplies and services as described in the statement of work, performance work statement or statement of objectives (select one). The following technical standards and provisions have been determined to be applicable to this contract:

_X__ Chapter 6: Support Documentation and Services _X__ 601 General _X__ 601.1 _X__ 602 Support Documentation _X__ 602.1 _X__ 602.2 _X__ 602.3 _X__ 602.4 _X__ 603 Support Services _X__ 603.1 _X__ 603.2 _X__ 603.3

(End of clause)

IR1052.239.9002 Section 508 Services (JUN 2022)

All contracts, solicitations, purchase orders, delivery orders and interagency agreements that contain a requirement of services which will result in the delivery of a new or updated information and communication technology(ICT) item/product must conform to the applicable provisions of the appropriate technical standards in 36 CFR, Appendix C to Part 1194, and functional performance criteria in 36 CFR Chapter 3, unless an agency exception to this requirement exists at FAR 39.204 Exceptions.

The following technical standards and provisions have been determined to be applicable to this contract:

___ Chapter 4: Hardware ___ 401 General ___ 401.1 ___ 402 Closed Functionality ___ 402.1 ___ 402.2(1-6) ___ 402.3 ___ 402.4 ___ 402.5 ___ 403 Biometrics ___ 403.1 ___ 404 Preservation of Information Provided for Accessibility ___ 404.1 ___ 405 Privacy ___ 405.1

___ 406 Standard Connections ___ 406.1 ___ 407 Operable Parts ___ 407.1 ___ 407.2 ___ 407.3 ___ 407.4 ___ 407.5 ___ 407.6 ___ 407.7 ___ 407.8 ___ 408 Display Screens ___ 408.1 ___ 408.2 ___ 408.3 ___ 409 Status Indictors ___ 409.1 ___ 410 Color Coding ___ 410.1 ___ 411 Audible Signals ___ 411.1 ___ 412 ICT with Two-Way Communication ___ 412.1 ___ 412.2 ___ 412.3 ___ 412.4 ___ 412.5 ___ 412.6 ___ 412.7 ___ 412.8 ___ 413 Closed Caption Processing Technologies ___ 413.1 ___ 414 Audio Description Processing Technologies ___ 414.1 ___ 415 User Controls for Captions and Audio Descriptions ___ 415.1 _X__ Chapter 5: Software _X__ 501 General _X__ 501.1 _X__ 502 Interoperability with Assistive Technology _X__ 502.1 _X__ 502.2 _X__ 502.3 _X__ 502.4(A-G) _X__ 503 Applications _X__ 503.1 _X__ 503.2 _X__ 503.3 _X__ 503.4 _X__ 504 Authoring Tools _X__ 504.1 _X__ 504.2 _X__ 504.3 _X__ 504.4 _X__ Chapter 7: Referenced Standards _X__ 701 General _X__ 701.1 _X__ 702 Incorporation by Reference _X__ 702.1 ___ 702.2 _X__ 702.3 _X__ 702.4 ___ 702.5 ___ 702.6 ___ 702.7 ___

702.8 ___ 702.9 _X__ 702.10

The standards do not require the installation of specific accessibility-related software or the attachment of an assistive technology device, but merely require that the ICT be compatible with such software and devices so that it can be made accessible if so required by the agency in the future.

The following functional performance criteria (36 CFR Chapter 3) apply to this contract.

_X__ Chapter 3: Functional Performance Criteria _X__ 301 General _X__ 301.1 _X__ 302 Functional Performance Criteria _X__ 302.1 _X__ 302.2 _X__ 302.3 _X__ 302.4 _X__ 302.5 _X__ 302.6 _X__ 302.7 _X__ 302.8 _X__ 302.9

(End of clause)

IR1052.239-9003 Section 508 Accessibility of Information and Communication Technology (100% Compliance) (DEC 2019)

Each information and communication technology (ICT) product or service furnished under this contract shall comply with the Information and Communication Technology Accessibility Standards (36 CFR, Appendix C to Part 1194). If the Contracting Officer determines any furnished products or services are not in compliance with the contract, the Contracting Officer will apply the remedies described under FAR 52.246-2, Inspection of Supplies

- Fixed Price or FAR 52.246-4, Inspection of Services - Fixed Price.

The following technical standards and provisions have been determined to be applicable to this contract:

___ Chapter 4: Hardware ___ 401 General ___ 401.1 ___ 402 Closed Functionality ___ 402.1 ___ 402.2(1-6) ___ 402.3 ___ 402.4 ___ 402.5 ___ 403 Biometrics ___ 403.1 ___ 404 Preservation of Information Provided for Accessibility ___ 404.1 ___ 405 Privacy ___ 405.1 ___ 406 Standard Connections ___ 406.1 ___ 407 Operable Parts ___ 407.1 ___ 407.2 ___ 407.3 ___ 407.4 ___ 407.5 ___ 407.6 ___ 407.7 ___ 407.8 ___ 408 Display Screens ___ 408.1 ___ 408.2 ___ 408.3 ___ 409 Status Indictors ___ 409.1 ___ 410 Color Coding ___ 410.1 ___ 411 Audible Signals ___ 411.1 ___ 412 ICT with Two-Way Communication ___ 412.1 ___ 412.2 ___ 412.3 ___ 412.4 ___ 412.5 ___ 412.6 ___ 412.7 ___ 412.8 ___ 413 Closed Caption Processing Technologies ___ 413.1 ___ 414 Audio Description Processing Technologies ___ 414.1 ___ 415 User Controls for Captions and Audio Descriptions ___ 415.1 _X__ Chapter 5: Software _X__ 501 General _X__ 501.1 _X__ 502 Interoperability with Assistive Technology _X__ 502.1 _X__ 502.2 _X__ 502.3 _X__ 502.4(A-G) _X__ 503 Applications

_X__ 503.1 _X__ 503.2 _X__ 503.3 _X__ 503.4 _X__ 504 Authoring Tools _X__ 504.1 _X__ 504.2 _X__ 504.3 _X__ 504.4 _X__ Chapter 7: Referenced Standards _X__ 701 General _X__ 701.1 _X__ 702 Incorporation by Reference _X__ 702.1 ___ 702.2 _X__ 702.3 _X__ 702.4 ___ 702.5 ___ 702.6 ___ 702.7 ___

702.8 ___ 702.9 _X__ 702.10

The standards do not require the installation of specific accessibility-related software or the attachment of an assistive technology device, but merely require that the ICT be compatible with such software and devices so that it can be made accessible if so required by the agency in the future.

The following functional performance criteria (36 CFR Chapter 3) apply to this contract.

_X__ Chapter 3: Functional Performance Criteria _X__ 301 General _X__ 301.1 _X__ 302 Functional Performance Criteria _X__ 302.1 _X__ 302.2 _X__ 302.3 _X__ 302.4 _X__ 302.5 _X__ 302.6 _X__ 302.7 _X__ 302.8 _X__ 302.9 of

SECTION I

52.252-2 Clauses Incorporated by Reference (FEBRUARY 1998)

This Contract incorporates one or more clauses by reference, with the same force and effect as if they were given in full text. Upon request, the Contacting Officer will make their full text available. Also, the full text of a clause may be accessed electronically at this/these address(es): https://www.acquisition.gov/far

FAR

CLAUSE NO.

TITLE

DATE

52.212-1 Instructions to Offerors – Commercial Products and Commercial Services

Sep 2023

52.212-3 Offeror Representations and Certifications – Commercial Products and Commercial Services

Nov 2023

52.203-7 Anti-Kickback Procedures JUN 2020

52.203-8 Cancellation, Rescission, and Recovery of Funds for Illegal or Improper Activity

MAY 2014

52.203-12 Limitation on Payments to Influence Certain Federal Transactions JUN 2020

52.204-2 Security Requirements MAR 2021

52.204-7 System for Award Management OCT 2018

52.204-8 Annual Representations and Certifications. MAR 2023

52.204-13 System for Award Management Maintenance Oct 2018

52.204-16 Commercial and Government Entity Code Reporting Aug 2020

52.204-17 Ownership or Control of Offeror Aug 2020

52.204-18 Commercial and Government Entity Code Maintenance Aug 2020

52.204-23 Prohibition on Contracting for Hardware, Software, and Services Developed or Provided by Kaspersky Lab and Other Covered Entities

NOV 2021

52.204-25 Prohibition on Contracting for Certain Telecommunications and Video Surveillance Services or Equipment

NOV 2021

52.204-27 Prohibition on a ByteDance Covered Application JUN 2023

52.209-6 Protecting the Government’s Interest When Subcontracting with Contractors Debarred, Suspended, or Proposed for Debarment

NOV 2021

52.209-9 Updates of Publicly Available Information Regarding Responsibility Matters

OCT 2018

52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services

Dec 2022

52.215-2 Audit and Records—Negotiation JUN 2020 https://www.acquisition.gov/far of

52.232-8 Discounts for Prompt Payment FEB 2002 52.232-9 Limitation on Withholding of Payments APR 1984

52.232-17 Interest MAY 2014

52.232-18 Availability of Funds APR 1984 52.232-25 Prompt Payment JAN 2017

52.232-33 Payment by Electronic Funds Transfer-System for Award Management.

OCT 2018

52.232-39 Unenforceability of Unauthorized Obligations. JUN 2013

52.233-1 Disputes MAY 2014

52.233-4 Applicable Law for Breach of Contract Claim OCT 2004 52.239-1 Privacy or Security Safeguards AUG 1996

52.242-13 Bankruptcy JUL 1995

52.243-1 Changes – Fixed Price AUG 1987

52.246-25 Limitation of Liability—Services FEB 1997

52.249-14 Excusable Delays APR 1984

FAR Clauses incorporated in full text:

52.204-24 Representation Regarding Certain Telecommunications and Video Surveillance Services or Equipment (Oct 2020)

The Offeror shall not complete the representation at paragraph (d)(1) of this provision if the Offeror has represented that it "does not provide covered telecommunications equipment or services as a part of its offered products or services to the Government in the performance of any contract, subcontract, or other contractual instrument" in paragraph (c)(1) in the provision at 52.204-26, Covered Telecommunications Equipment or Services—Representation, or in paragraph (v)(2)(i) of the provision at 52.212-3, Offeror Representations and Certifications-Commercial Items. The Offeror shall not complete the representation in paragraph (d)(2) of this provision if the Offeror has represented that it "does not use covered telecommunications equipment or services, or any equipment, system, or service that uses covered telecommunications equipment or services" in paragraph (c)(2) of the provision at 52.204-26, or in paragraph (v)(2)(ii) of the provision at 52.212-3.

(h) Definitions. As used in this provision— Backhaul, covered telecommunications equipment or services, critical technology, interconnection arrangements, reasonable inquiry, roaming, and substantial or essential component have the meanings provided in the clause 52.204-25, Prohibition on Contracting for Certain Telecommunications and Video Surveillance Services or Equipment.

(i) Prohibition.

(1) Section 889(a)(1)(A) of the John S. McCain National Defense Authorization Act for Fiscal Year 2019 (Pub. L. 115-232) prohibits the head of an executive agency on or after August 13, 2019, from procuring or obtaining, or extending or renewing a contract to procure or obtain, any equipment, system, or service that uses covered telecommunications equipment or services as a substantial or essential component of any system, or as critical technology as part of any system. Nothing in the prohibition shall be construed to—

(i) Prohibit the head of an executive agency from procuring with an entity to provide a service that connects to the facilities of a third-party, such as backhaul, roaming, or interconnection arrangements; or

(ii) Cover telecommunications equipment that cannot route or redirect user data traffic or cannot permit visibility into any user data or packets that such equipment transmits or otherwise handles.

(2) Section 889(a)(1)(B) of the John S. McCain National Defense Authorization Act for Fiscal Year 2019 (Pub. L. 115-232) prohibits the head of an executive agency on or after August 13, 2020, from entering into a contract or extending or renewing a contract with an entity that uses any equipment, system, or service that uses covered telecommunications equipment or services as a substantial or essential component ofany system, or as critical technology as part of any system. This prohibition applies to the use of covered telecommunications equipment or services, regardless of whether that use is in performance of work under a Federal contract. Nothing in the prohibition shall be construed to—

(i) Prohibit the head of an executive agency from procuring with an entity to provide a service that connects to the facilities of a third-party, such as backhaul, roaming, or interconnection arrangements; or

(ii) Cover telecommunications equipment that cannot route or redirect user data traffic or cannot permit visibility into any user data or packets that such equipment transmits or otherwise handles.

(j) Procedures. The Offeror shall review the list of excluded parties in the System for Award Management (SAM) (https://www.sam.gov) for entities excluded from receiving federal awards for "covered telecommunications equipment or services".

(k) Representation. The Offeror represents that—

(1) It □ will, □ will not provide covered telecommunications equipment or services to the Government in the performance of any contract, subcontract or other contractual instrument resulting from this solicitation. The Offeror shall provide the additional disclosure information required at paragraph (e)(1) of this section if the Offeror responds "will" in paragraph (d)(1) of this section; and

(2) After conducting a reasonable inquiry, for purposes of this representation, the Offeror represents that— It □ does, □ does not use covered telecommunications equipment or services, or use any equipment, system, or service that uses covered telecommunications equipment or services. The Offeror shall provide the additional disclosure information required at paragraph (e)(2) of this section if the Offeror responds "does" in paragraph (d)(2) of this section.

(b) Disclosures.

(1) Disclosure for the representation in paragraph (d)(1) of this provision. If the Offeror has responded "will" in the representation in paragraph (d)(1) of this provision, the Offeror shall provide the following information as part of the offer:

(i) For covered equipment—

(A) The entity that produced the covered telecommunications equipment (include entity name, unique entity identifier, CAGE code, and whether the entity was the original equipment manufacturer (OEM) or a distributor, if known);

(B) A description of all covered telecommunications equipment offered (include brand; model number, such as OEM number, manufacturer part number, or wholesaler number; and item description, as applicable);

and

(C) Explanation of the proposed use of covered telecommunications equipment and any factors relevant to determining if such use would be permissible under the prohibition in paragraph (b)(1) of this provision.

(ii) For covered services—

(A) If the service is related to item maintenance: A description of all covered telecommunications services offered (include on the item being maintained: Brand; model number, such as OEM number, manufacturer part number, or wholesaler number; and item description, as applicable); or

(B) If not associated with maintenance, the Product Service Code (PSC) of the service being provided; and explanation of the proposed use of covered telecommunications services and any factors relevant to determining if such use would be permissible under the prohibition in paragraph (b)(1) of this provision.

(2) Disclosure for the representation in paragraph (d)(2) of this provision. If the Offeror has responded "does" in the representation in paragraph (d)(2) of this provision, the Offeror shall provide the following information as part of the offer:

(i) For covered equipment—

(A) The entity that produced the covered telecommunications equipment (include entity name, unique entity identifier, CAGE code, and whether the entity was the OEM or a distributor, if known);

(B) A description of all covered telecommunications equipment offered (include brand; model number, such as OEM number, manufacturer part number, or wholesaler number; and item description, as applicable);

and

(C) Explanation of the proposed use of covered telecommunications equipment and any factors relevant to determining if such use would be permissible under the prohibition in paragraph (b)(2) of this provision.

(ii) For covered services—

(A) If the service is related to item maintenance: A description of all covered telecommunications services offered (include on the item being maintained: Brand; model number, such as OEM number, manufacturer part number, or wholesaler number; and item description, as applicable); or

(B) If not associated with maintenance, the PSC of the service being provided; and explanation of the proposed use of covered telecommunications services and any factors relevant to determining if such use would be permissible under the prohibition in paragraph (b)(2) of this provision.

(End of Provision)

52.209-2 Prohibition on Contracting with Inverted Domestic Corporations-Representation (Nov 2015)

(a) Definitions. "Inverted domestic corporation" and "subsidiary" have the meaning given in the clause of this contract entitled Prohibition on Contracting with Inverted Domestic Corporations (52.209-10).

(b) Government agencies are not permitted to use appropriated (or otherwise made available) funds for contracts with either an inverted domestic corporation, or a subsidiary of an inverted domestic corporation, unless the exception at 9.108-2(b) applies or the requirement is waived in accordance with the procedures at 9.108-4.

(c) Representation. The Offeror represents that-

(1) It □ is, □ is not an inverted domestic corporation; and

(2) It □ is, □ is not a subsidiary of an inverted domestic corporation.

52.209-10 Prohibition on Contracting with Inverted Domestic Corporations (Nov 2015)

(a) Definitions. As used in this clause- Inverted domestic corporation means a foreign incorporated entity that meets the definition of an inverted domestic corporation under 6 U.S.C. 395(b), applied in accordance with the rules and definitions of 6 U.S.C. 395(c).

Subsidiary means an entity in which more than 50 percent of the entity is owned-

(1) Directly by a parent corporation; or

(2) Through another subsidiary of a parent corporation.(b) If the contractor reorganizes as an inverted domestic corporation or becomes a subsidiary of an inverted domestic corporation at any time during the period of performance of this contract, the Government may be prohibited from paying for Contractor activities performed after the date when it becomes an inverted domestic corporation or subsidiary. The Government may seek any available remedies in the event the Contractor fails to perform in accordance with the terms and conditions of the contract as a result of Government action under this clause.

(c) Exceptions to this prohibition are located at 9.108-2.

(d) In the event the Contractor becomes either an inverted domestic corporation, or a subsidiary of an inverted domestic corporation during contract performance, the Contractor shall give written notice to the Contracting Officer within five business days from the date of the inversion event.

(End of Clause)

52.209-11 Representation by Corporations Regarding Delinquent Tax Liability or a Felony Conviction under any Federal Law. (FEB 2016)

(a) As required by sections 744 and 745 of Division E of the Consolidated and Further

Continuing Appropriations Act, 2015 (Pub. L. 113-235), and similar provisions, if contained in subsequent appropriations acts, the Government will not enter into a contract with any corporation that–

(1) Has any unpaid Federal tax liability that has been assessed, for which all judicial and administrative remedies have been exhausted or have lapsed, and that is not being paid in a timely manner pursuant to an agreement with the authority responsible for collecting the tax liability, where the awarding agency is aware of the unpaid tax liability, unless an agency has considered suspension or debarment of the corporation and made a determination that suspension or debarment is not necessary to protect the interests of the Government; or

(2) Was convicted of a felony criminal violation under any Federal law within the preceding 24 months, where the awarding agency is aware of the conviction, unless an agency has considered suspension or debarment of the corporation and made a determination that this action is not necessary to protect the interests of the Government.

(b) The Offeror represents that–

(1) It is □ is not □ a corporation that has any unpaid Federal tax liability that has been assessed, for which all judicial and administrative remedies have been exhausted or have lapsed, and that is not being paid in a timely manner pursuant to an agreement with the authority responsible for collecting the tax liability; and

(2) It is □ is not □ a corporation that was convicted of a felony criminal violation under a Federal law within the preceding 24 months.

(End of provision)

52.212-5 Contract Terms and Conditions Required to Implement Statutes or Executive Orders- Commercial Items (Jan 2021)

(a) The Contractor shall comply with the following Federal Acquisition Regulation (FAR) clauses, which are incorporated in this contract by reference, to implement provisions of law or Executive orders applicable to acquisitions of commercial items:

(4) 52.203-19, Prohibition on Requiring Certain Internal Confidentiality Agreements or Statements (Jan 2017) (section 743 of Division E, Title VII, of the Consolidated and Further Continuing Appropriations Act, 2015 (Pub. L. 113-235) and its successor provisions in subsequent appropriations acts (and as extended in continuing resolutions)).

(5) 52.204-23, Prohibition on Contracting for Hardware, Software, and Services Developed or Provided by Kaspersky Lab and Other Covered Entities (Jul 2018) (Section 1634 of Pub. L. 115-91).

(6) 52.204-25, Prohibition on Contracting for Certain Telecommunications and Video Surveillance Services or Equipment. (Aug 2020) (Section 889(a)(1)(A) of Pub. L. 115-232).

(7) 52.209-10, Prohibition on Contracting with Inverted Domestic Corporations (Nov 2015).

(8) 52.233-3, Protest After Award (Aug 1996) (31 U.S.C. 3553).

(9) 52.233-4, Applicable Law for Breach of Contract Claim (Oct 2004) (Public Laws 108-77 and 108-78 ( 19 U.S.C. 3805 note)).

(b) The Contractor shall comply with the FAR clauses in this paragraph (b) that the Contracting Officer has indicated as being incorporated in this contract by reference to implement provisions of law or Executive orders applicable to acquisitions of commercial items:

[Contracting Officer check as appropriate.]

(1) 52.203-6, Restrictions on Subcontractor Sales to the Government (June 2020), with Alternate I (Oct

1995) (41 U.S.C. 4704 and 10 U.S.C. 2402).

(2) 52.203-13, Contractor Code of Business Ethics and Conduct (Jun 2020) (41 U.S.C. 3509)).

(3) 52.203-15, Whistleblower Protections under the American Recovery and Reinvestment Act of 2009 (Jun 2010) (Section 1553 of Pub. L. 111-5). (Applies to contracts funded by the American Recovery and Reinvestment Act of 2009.)

(4) 52.204-10, Reporting Executive Compensation and First-Tier Subcontract Awards (Jun 2020) (Pub.

L. 109-282) ( 31 U.S.C. 6101 note).

(5) [Reserved].

(6) 52.204-14, Service Contract Reporting Requirements (Oct 2016) (Pub. L. 111-117, section 743 of Div. C).

(7) 52.204-15, Service Contract Reporting Requirements for Indefinite-Delivery Contracts (Oct 2016) (Pub. L. 111-117, section 743 of Div. C).

(8) 52.209-6, Protecting the Government’s Interest When Subcontracting with Contractors Debarred, Suspended, or Proposed for Debarment. (Jun 2020) (31 U.S.C. 6101 note).

(9) 52.209-9, Updates of Publicly Available Information Regarding Responsibility Matters (Oct 2018) (41 U.S.C. 2313).

(10) [Reserved].

(11)

(i) 52.219-3, Notice of HUBZone Set-Aside or Sole-Source Award (Mar 2020) (15 U.S.C. 657a).

(ii) Alternate I (Mar 2020) of 52.219-3.

(12)

(i) 52.219-4, Notice of Price Evaluation Preference for HUBZone Small Business Concerns (Mar 2020) (if the offeror elects to waive the preference, it shall so indicate in its offer) (15 U.S.C. 657a).

(ii) Alternate I (Mar 2020) of 52.219-4.

(13) [Reserved] (14)

(i) 52.219-6, Notice of Total Small Business Set-Aside (Nov 2020) (15 U.S.C. 644).

(ii) Alternate I (Mar 2020) of 52.219-6.

(15)

(i) 52.219-7, Notice of Partial Small Business Set-Aside (Nov 2020) (15 U.S.C. 644).

(ii) Alternate I (Mar 2020) of 52.219-7.

(16) 52.219-8, Utilization of Small Business Concerns (Oct 2018) (15 U.S.C. 637(d)(2) and (3)).

(17)

(i) 52.219-9, Small Business Subcontracting Plan (Jun 2020) (15 U.S.C. 637(d)(4)).

(ii) Alternate I (Nov 2016) of 52.219-9.

(iii) Alternate II (Nov 2016) of 52.219-9.

(iv) Alternate III (Jun 2020) of 52.219-9.

(v) Alternate IV (Jun 2020) of 52.219-9 (18)

(i) 52.219-13, Notice of Set-Aside of Orders (Mar 2020) (15 U.S.C. 644(r)).

(ii) Alternate I (Mar 2020) of 52.219-13.

(19) 52.219-14, Limitations on Subcontracting (Mar 2020) (15 U.S.C. 637(a)(14)).

(20) 52.219-16, Liquidated Damages-Subcontracting Plan (Jan 1999) (15 U.S.C. 637(d)(4)(F)(i)).

(21) 52.219-27, Notice of Service-Disabled Veteran-Owned Small Business Set-Aside (Mar 2020) (15 U.S.C. 657f).

(22)

(i) 52.219-28, Post Award Small Business Program Rerepresentation (Nov 2020) (15 U.S.C. 632(a)(2)).

(ii) Alternate I (MAR 2020) of 52.219-28.

(23) 52.219-29, Notice of Set-Aside for, or Sole Source Award to, Economically Disadvantaged Women- Owned Small Business Concerns (Mar 2020) (15 U.S.C. 637(m)).

(24) 52.219-30, Notice of Set-Aside for, or Sole Source Award to, Women-Owned Small Business Concerns Eligible Under the Women-Owned Small Business Program (Mar2020) (15 U.S.C. 637(m)).

(25) 52.219-32, Orders Issued Directly Under Small Business Reserves (Mar 2020) (15 U.S.C. 644(r)).

(26) 52.219-33, Nonmanufacturer Rule (Mar 2020) (15 U.S.C. 637(a)(17)).

(27) 52.222-3, Convict Labor (Jun 2003) (E.O.11755).

(28) 52.222-19, Child Labor-Cooperation with Authorities and Remedies (Jan2020) (E.O.13126).

(29) 52.222-21, Prohibition of Segregated Facilities (Apr 2015).

(30)

(i) 52.222-26, Equal Opportunity (Sep 2016) (E.O.11246).

(ii) Alternate I (Feb 1999) of 52.222-26.

(31)

(i) 52.222-35, Equal Opportunity for Veterans (Jun 2020) (38 U.S.C. 4212).

(ii) Alternate I (Jul 2014) of 52.222-35.

(32)

(i) 52.222-36, Equal Opportunity for Workers with Disabilities (Jun 2020) (29 U.S.C. 793).

(ii) Alternate I (Jul 2014) of 52.222-36.

(33) 52.222-37, Employment Reports on Veterans (Jun 2020) (38 U.S.C. 4212).

(34) 52.222-40, Notification of Employee Rights Under the National Labor Relations Act (Dec 2010) (E.O. 13496).

(35)

(i) 52.222-50, Combating Trafficking in Persons (Oct 2020) (22 U.S.C. chapter 78 and E.O. 13627).

(ii) Alternate I (Mar 2015) of 52.222-50 (22 U.S.C. chapter 78 and E.O. 13627).

(36) 52.222-54, Employment Eligibility Verification (Oct 2015). (Executive Order 12989). (Not applicable to the acquisition of commercially available off-the-shelf items or certain other types of commercial items as prescribed in 22.1803.)

(37)

(i) 52.223-9, Estimate of Percentage of Recovered Material Content for EPA–Designated Items (May 2008) ( 42 U.S.C. 6962(c)(3)(A)(ii)). (Not applicable to the acquisition of commercially available off-the-shelf items.)

(ii) Alternate I (May 2008) of 52.223-9 (42 U.S.C. 6962(i)(2)(C)). (Not applicable to the acquisition of commercially available off-the-shelf items.)

(38) 52.223-11, Ozone-Depleting Substances and High Global Warming Potential Hydrofluorocarbons (Jun 2016) (E.O. 13693).

(39) 52.223-12, Maintenance, Service, Repair, or Disposal of Refrigeration Equipment and Air Conditioners (Jun 2016) (E.O. 13693).

(40)

(i) 52.223-13, Acquisition of EPEAT®-Registered Imaging Equipment (Jun 2014) (E.O.s 13423 and 13514).

(ii) Alternate I (Oct 2015) of 52.223-13.

(41)

(i) 52.223-14, Acquisition of EPEAT®-Registered Televisions (Jun 2014) (E.O.s 13423 and 13514).

(ii) Alternate I (Jun2014) of 52.223-14.

(42) 52.223-15, Energy Efficiency in Energy-Consuming Products (May 2020) (42 U.S.C. 8259b).

(43)

(i) 52.223-16, Acquisition of EPEAT®-Registered Personal Computer Products (Oct 2015) (E.O.s 13423 and 13514).

(ii) Alternate I (Jun 2014) of 52.223-16.

(44) 52.223-18, Encouraging Contractor Policies to Ban Text Messaging While Driving (Jun 2020) (E.O.

13513).

(45) 52.223-20, Aerosols (Jun 2016) (E.O. 13693).

(46) 52.223-21, Foams (Jun2016) (E.O. 13693).

(47)

(i) 52.224-3 Privacy Training (Jan 2017) (5 U.S.C. 552 a).

(ii) Alternate I (Jan 2017) of 52.224-3.

(48) 52.225-1, Buy American-Supplies (Jan2021) (41 U.S.C. chapter 83).

(49)

(i) 52.225-3, Buy American-Free Trade Agreements-Israeli Trade Act (Jan 2021)(41 U.S.C.chapter83, 19 U.S.C. 3301 note, 19 U.S.C. 2112 note, 19 U.S.C. 3805 note, 19 U.S.C. 4001 note, Pub. L. 103-182, 108- 77, 108-78, 108-286, 108-302, 109-53, 109-169, 109-283, 110-138, 112-41, 112-42, and 112-43.

(ii) Alternate I (Jan 2021) of 52.225-3.

(iii) Alternate II (Jan 2021) of 52.225-3.

(iv) Alternate III (Jan 2021) of 52.225-3.

(50) 52.225-5, Trade Agreements (Oct 2019) (19 U.S.C. 2501, et seq., 19 U.S.C. 3301 note).

(51) 52.225-13, Restrictions on Certain Foreign Purchases (Jun 2008) (E.O.’s, proclamations, and statutes administered by the Office of Foreign Assets Control of the Department of the Treasury).

(52) 52.225-26, Contractors Performing Private Security Functions Outside the United States (Oct 2016) (Section 862, as amended, of the National Defense Authorization Act for Fiscal Year 2008; 10 U.S.C.

2302Note).

(53) 52.226-4, Notice of Disaster or Emergency Area Set-Aside (Nov2007) (42 U.S.C. 5150).

(54) 52.226-5, Restrictions on Subcontracting Outside Disaster or Emergency Area (Nov2007) (42 U.S.C. 5150).

(55) 52.229-12, Tax on Certain Foreign Procurements (Jun 2020).

(56) 52.232-29, Terms for Financing of Purchases of Commercial Items (Feb 2002) (41 U.S.C. 4505, 10 U.S.C. 2307(f)).

(57) 52.232-30, Installment Payments for Commercial Items (Jan 2017) (41 U.S.C. 4505, 10 U.S.C.

2307(f)).

(58) 52.232-33, Payment by Electronic Funds Transfer-System for Award Management (Oct2018) (31 U.S.C. 3332).

(59) 52.232-34, Payment by Electronic Funds Transfer-Other than System for Award Management (Jul 2013) (31 U.S.C. 3332).

(60) 52.232-36, Payment by Third Party (May 2014) (31 U.S.C. 3332).

(61) 52.239-1, Privacy or Security Safeguards (Aug 1996) (5 U.S.C. 552a).

(62) 52.242-5, Payments to Small Business Subcontractors (Jan 2017) (15 U.S.C. 637(d)(13)).

(63)

(i) 52.247-64, Preference for Privately Owned U.S.-Flag Commercial Vessels (Feb 2006) (46 U.S.C. Appx.

1241(b) and 10 U.S.C. 2631).

(ii) Alternate I (Apr 2003) of 52.247-64.

(iii) Alternate II (Feb 2006) of 52.247-64.

(c) The Contractor shall comply with the FAR clauses in this paragraph (c), applicable to commercial services, that the Contracting Officer has indicated as being incorporated in this contract by reference to implement provisions of law or Executive orders applicable to acquisitions of commercial items:

[Contracting Officer check as appropriate.]

(1) 52.222-41, Service Contract Labor Standards (Aug 2018) (41 U.S.C. chapter67).

(2) 52.222-42, Statement of Equivalent Rates for Federal Hires (May 2014) (29 U.S.C. 206 and 41 U.S.C. chapter 67).

(2) 52.222-43, Fair Labor Standards Act and Service Contract Labor Standards-Price Adjustment (Multiple Year and Option Contracts) (Aug 2018) (29 U.S.C. 206 and 41 U.S.C. chapter 67).

(3) 52.222-44, Fair Labor Standards Act and Service Contract Labor Standards-Price Adjustment (May 2014) ( 29 U.S.C. 206 and 41 U.S.C. chapter 67).

(4) 52.222-51, Exemption from Application of the Service Contract Labor Standards to Contracts for Maintenance, Calibration, or Repair of Certain Equipment-Requirements (May 2014) (41 U.S.C. chapter 67).

(5) 52.222-53, Exemption from Application of the Service Contract Labor Standards to Contracts for Certain Services-Requirements (May 2014) (41 U.S.C. chapter 67).

(7) 52.222-55, Minimum Wages Under Executive Order 13658 (Nov 2020).

(8) 52.222-62, Paid Sick Leave Under Executive Order 13706 (Jan 2017) (E.O. 13706).

(9) 52.226-6, Promoting Excess Food Donation to Nonprofit Organizations (Jun 2020) (42 U.S.C. 1792).

(d) Comptroller General Examination of Record. The Contractor shall comply with the provisions of this paragraph (d) if this contract was awarded using other than sealed bid, is in excess of the simplified acquisition threshold, as defined in FAR 2.101, on the date of award of this contract, and does not contain the clause at 52.215-2, Audit and Records-Negotiation.

(1) The Comptroller General of the United States, or an authorized representative of the Comptroller General, shall have access to and right to examine any of the Contractor’s directly pertinent records involving transactions related to this contract.

(2) The Contractor shall make available at its offices at all reasonable times the records, materials, and other evidence for examination, audit, or reproduction, until 3 years after final payment under this contract or for any shorter period specified in FAR subpart 4.7, Contractor Records Retention, of the other clauses of this contract. If this contract is completely or partially terminated, the records relating to the work terminated shall be made available for 3 years after any resulting final termination settlement. Records relating to appeals under the disputes clause or to litigation or the settlement of claims arising under or relating to this contract shall be made available until such appeals, litigation, or claims are finally resolved.

(3) As used in this clause, records include books, documents, accounting procedures and practices, and other data, regardless of type and regardless of form. This does not require the Contractor to create or maintain any record that the Contractor does not maintain in the ordinary course of business or pursuant to a provision of law.

(e)

(1) Notwithstanding the requirements of the clauses in paragraphs (a), (b), (c), and (d) of this clause, the Contractor is not required to flow down any FAR clause, other than those in this paragraph (e)(1) in a subcontract for commercial items. Unless otherwise indicated below, the extent of the flow down shall be as required by the clause-

(i) 52.203-13, Contractor Code of Business Ethics and Conduct (Jun 2020) (41 U.S.C. 3509).

(ii) 52.203-19, Prohibition on Requiring Certain Internal Confidentiality Agreements or Statements (Jan 2017) (section 743 of Division E, Title VII, of the Consolidated and Further Continuing Appropriations Act, 2015 (Pub. L. 113-235) and its successor provisions in subsequent appropriations acts (and as extended in continuing resolutions)).

(iii) 52.204-23, Prohibition on Contracting for Hardware, Software, and Services Developed or Provided by Kaspersky Lab and Other Covered Entities (Jul 2018) (Section 1634 of Pub. L. 115-91).

(iv) 52.204-25, Prohibition on Contracting for Certain Telecommunications and Video Surveillance Services or Equipment. (Aug 2020) (Section 889(a)(1)(A) of Pub. L. 115-232).

(v) 52.219-8, Utilization of Small Business Concerns (Oct 2018) (15 U.S.C. 637(d)(2) and (3)), in all subcontracts that offer further subcontracting opportunities. If the subcontract (except subcontracts to small business concerns) exceeds the applicable threshold specified in FAR 19.702(a) on the date of subcontract award, the subcontractor must include 52.219-8 in lower tier subcontracts that offer subcontracting opportunities.

(vi) 52.222-21, Prohibition of Segregated Facilities (Apr 2015).

(vii) 52.222-26, Equal Opportunity (Sep 2015) (E.O.11246).

(viii) 52.222-35, Equal Opportunity for Veterans (Jun 2020) (38 U.S.C. 4212).

(ix) 52.222-36, Equal Opportunity for Workers with Disabilities (Jun 2020) (29 U.S.C. 793).

(x) 52.222-37, Employment Reports on Veterans (Jun 2020) (38 U.S.C. 4212).

(xi) 52.222-40, Notification of Employee Rights Under the National Labor Relations Act (Dec 2010) (E.O.

13496). Flow down required in accordance with paragraph (f) of FAR clause 52.222-40.

(xii) 52.222-41, Service Contract Labor Standards (Aug 2018) (41 U.S.C. chapter 67).

(xiii)

(A) 52.222-50, Combating Trafficking in Persons (Oct 2020) (22 U.S.C. chapter 78 and E.O 13627).

(B) Alternate I…