26 U.S.C. § 5000C
Imposition of tax on certain foreign procurement
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 5000C, Imposition of tax on certain foreign procurement, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463591
- Permanent ID
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Full text
There is hereby imposed on any foreign person that receives a specified Federal procurement payment a tax equal to 2 percent of the amount of such specified Federal procurement payment.
For purposes of this section, the term “specified Federal procurement payment” means any payment made pursuant to a contract with the Government of the United States for—
For purposes of this section, the term “foreign person” means any person other than a United States person.
The amount deducted and withheld under chapter 3 shall be increased by the amount of tax imposed by this section on such payment.
For purposes of subtitle F, any tax imposed by this section shall be treated as a tax imposed by subtitle A.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- James Zadroga 9/11 Health and Compensation Act of 2010House: 206–60Senate: no recorded tally