Below are public laws and sources for public laws related to the GSA SmartPay program.
Specific to the purchase card:
American Recovery and Reinvestment Act of 2009 (P.L. 111-5)
- A section on the Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA)
- Delays the withholding of tax on government contractors until December 31, 2011 (one-year delay from the original date)
Government Charge Card Abuse Prevention Act of 2012 (P.L 112-194)
- Requires all federal agencies to establish certain safeguards and internal controls for government charge card programs, and to establish penalties for violations, including dismissal when circumstances warrant
- Increases oversight by providing that each agency Inspector General periodically conduct risk assessments and audits to identify fraud and improper use of government charge cards
- Please click here to view the S.300 Enrolled OMB Crosswalk document
Specific to the travel card:
Public Law 105-264, Travel and Transportation Reform Act (TTRA) of 1998:
- Mandates that Federal employees use the government travel charge card for all payments of expenses related to official government travel
- Exemptions are allowed in accordance with the Federal Travel Regulation (FTR) 41, Code of Federal Regulations (CFR) § 300-304
- For example, employees who travel five times or less a year are exempt from mandatory use of the government travel charge card— per the discretion of an agency/organization’s policy
Public Law 109-115, Section 846 of the Consolidated Appropriations Act of 2006:
- Requires agencies/organizations to assess the creditworthiness of first-time IBA travel charge card applicants prior to issuing a card
Government Charge Card Abuse Prevention Act of 2012 (P.L 112-194)
- Requires all federal agencies to establish certain safeguards and internal controls for government charge card programs, and to establish penalties for violations, including dismissal when circumstances warrant
- Increases oversight by providing that each agency Inspector General periodically conduct risk assessments and audits to identify fraud and improper use of government charge cards
- Please click here to view the S.300 Enrolled OMB Crosswalk document
Sources of public law:
National Archives and Records Administration, Code of Federal Regulations
http://www.access.gpo.gov/nara/cfr/cfr-table-search.html
Legislation Information from the Library of Congress
http://thomas.loc.gov/