APPLICATION OF CONTINUOUS LEVY TO TAX LIABILITIES OF CERTAIN FEDERAL CONTRACTORS.

SEC. 2104. APPLICATION OF CONTINUOUS LEVY TO TAX LIABILITIES OF CERTAIN FEDERAL CONTRACTORS. (a) In General.—Subsection (f) of section 6330 of the Internal Revenue Code of 1986 is amended by striking “or” at the end of paragraph (2), by inserting “or” at the end of paragraph (3), and by inserting after paragraph (3) the following new paragraph: “(4) the Secretary has served a Federal contractor levy,” . (b) Federal Contractor Levy.—Subsection (h) of section 6330 of the Internal Revenue Code of 1986 is amended— (1) by striking all that precedes “any levy in connection with the collection” and inserting the following: “(h) Definitions Related to Exceptions. For purposes of subsection (f)— “(1) Disqualified employment tax levy. A disqualified employment tax levy is” ; and (2) by adding at the end the following new paragraph: “(2) Federal contractor levy. A Federal contractor levy is any levy if the person whose property is subject to the levy (or any predecessor thereof) is a Federal contractor.” . (c) Conforming Amendment.—The heading of subsection (f) of section 6330 of the Internal Revenue Code of 1986 is amended by striking “Jeopardy and State Refund Collection” and inserting “Exceptions”. (d) Effective Date.—The amendments made by this section shall apply to levies issued after the date of the enactment of this Act.