### Question
How does the law define specified Federal procurement payment?


### Answer
Under *26 U.S.C. § 5000C*, **specified Federal procurement payment** is defined as:

> any payment made pursuant to a contract with the Government of the United States for—



(1) the provision of goods, if such goods are manufactured or produced in any country which is not a party to an international procurement agreement with the United States, or



(2) the provision of services, if such services are provided in any country which is not a party to an international procurement agreement with the United States

#### Citation:
  - *26 U.S.C. § 5000C*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 50-FOREIGN PROCUREMENT**

