Originally enacted in 2006 as Section 511 of the Tax Increase
Prevention and Reconciliation Act (TIPRA), Section 3402(t) of the
Internal Revenue Code required federal and state agencies and many
municipal governments to withhold for tax purposes 3 percent of the
value of all contracts worth more than $10,000.
Section 511 was added to TIPRA during closed-door final
negotiations between the House and Senate just before TIPRA was
enacted in May 2006. The language in Section 511 never received a
vote as a provision of an earlier House or Senate...
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