title 31, United States Code, the payments under this section shall be treated in the same manner as a refund due from sections referred to in such section 1324(b)(2). 7. Authority for Federal contracting officers to take the outsourcing of jobs from the United States into account in awarding contracts (a) Department of Defense and related agency contracts (1) Consideration of outsourcing (A) In general Chapter 137 of title 10, United States Code, is amended by inserting after section 2327 the following new section: 2327a. Contracts: consideration of outsourcing of jobs (a) Disclosure of outsourcing of jobs (1) In general The head of an agency shall require a contractor that submits a bid or proposal in response to a solicitation issued by the agency to disclose in that bid or proposal if the contractor, or a subsidiary of the contractor, owns a facility for which there is an outsourcing event during the three-year period ending on the date of the submittal of the bid or proposal. (2) Outsourcing event For purposes of paragraph (1), the term outsourcing event means a plant closing or mass layoff (as described in section 2(a) of the Worker Adjustment and Retraining Notification Act) in which the employment loss (excluding any part-time employees) for positions which will be moved to a country outside of the United States, as determined pursuant to the outsourcing statement (as described in paragraph (1) of such section 3(e) of such Act) served by the taxpayer during the taxable year, exceeds 50 employees. (b) Consideration authorized (1) Agency contracting officers considering bids or proposals in response to a solicitation issued by the agency may take into account any disclosure made pursuant to subsection (a) in such bids and proposals. (2) The head of an agency may establish a negative preference of up to 10 percent of the cost of a contract for purposes of evaluating a bid or proposal of a contractor that makes a disclosure pursuant to subsection (a). (c) Sense of Congress It is the sense of Congress that