48 CFR § 2129.170 - 2129.170 Policy.

---
identifier: "/us/cfr/t48/s2129.170"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 2129.170 - 2129.170   Policy."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "2129.170"
section_name: "2129.170   Policy."
chapter_number: 21
chapter_name: "OFFICE OF PERSONNEL MANAGEMENT, FEDERAL EMPLOYEES GROUP LIFE INSURANCE FEDERAL ACQUISITION REGULATION"
subchapter_number: "E"
subchapter_name: "GENERAL CONTRACTING REQUIREMENTS"
part_number: "2129"
part_name: "TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 8716; 40 U.S.C. 486(c); 48 CFR 1.301."
regulatory_source: "58 FR 40377, July 28, 1993, unless otherwise noted."
cfr_part: "2129"
---


# 2129.170 2129.170   Policy.

(a) OPM shall consider taxes as a FEGLI Program cost under 2131.205-41.

(b) For purposes of the limited cost redetermination of a FEGLI Program contract, taxes are not limited to those in effect as of the contract date, but shall include any taxes enacted, modified, or repealed, by legislative, judicial, or administrative means, during the contract year.