1. Short title This Act may be cited as the Tax Accountability Act of 2017 . 2. Prohibition on award of contract or grant in excess of simplified acquisition threshold to potential contractor or grant applicant with seriously delinquent tax debt (a) Governmental policy It is the policy of the United States Government that no Government contracts or grants should be awarded to individuals or companies with seriously delinquent Federal tax debts. (b) Disclosure and evaluation of contract offers from delinquent Federal debtors (1) In general The head of any executive agency that issues a solicitation for bids or a request for proposals for a contract in an amount greater than the simplified acquisition threshold shall require each person that submits a bid or proposal to submit with the bid or proposal a form— (A) certifying whether such person has a seriously delinquent tax debt; and (B) authorizing the Secretary of the Treasury to disclose to the head of the agency information limited to describing whether the person has a seriously delinquent tax debt. (2) Impact on responsibility determination The head of any executive agency, in evaluating any offer received in response to a solicitation issued by the agency for bids or proposals for a contract, shall consider a certification that the offeror has a seriously delinquent tax debt to be definitive proof that the offeror is not a responsible source as defined in section 113 of title 41, United States Code. (3) Debarment (A) Requirement Except as provided in subparagraph (B), the head of an executive agency shall initiate a suspension or debarment proceeding against a person after receiving an offer for a contract from such person if— (i) such offer contains a certification (as required under paragraph (1)(A)) that such person has a seriously delinquent tax debt