PF 2025-47 Class Deviation to Adopt Revolutionary FAR Overhaul (RFO) Part 29 - Taxes

DATE: August 13, 2025

TO: HCAs/Procurement Directors/Contracting Officers

FROM: Director, Contract and Financial Assistance Policy Division, Office of Policy, Office of Acquisition Management

SUBJECT: Class Deviation to Adopt Revolutionary FAR Overhaul (RFO) Part 29 - Taxes

SUMMARY: This class deviation, issued pursuant to Section 2 of Executive Order 14275, Restoring Common Sense to Federal Procurement, Office of Management and Budget (OMB) memorandum M-25-26, Overhauling the Federal Acquisition Regulation, and FAR Council memorandum titled Deviation Guidance to Support the Overhaul of the
Federal Acquisition Regulation, implements the FAR Council’s RFO model deviation text for FAR Part 29 and relevant sections of FAR Part 52. Contracting offices shall follow the RFO Model Deviation text for Part 29 in lieu of 48 Code of Federal Regulations (CFR) Part 29 and the RFO Model Deviation text for the applicable sections of Part 52.

The DOE class deviation, OMB Memorandum M-25-26, Overhauling the Federal Acquisition Regulation, FAR Council Memorandum titled Deviation Guidance to Support the Overhaul of the Federal Acquisition Regulation, and RFO Parts 29 and 52 model deviation text are attached. The FAR Council’s RFO Part 29 and Part 52 model deviation text are available at Acquisition.gov, under the FAR Overhaul link.

Contracting officers should review the FAR Part 29 Practitioner Album at Practitioner Album: FAR Part 29 - Taxes for further information regarding a summary of changes, line out, and earning CLPs by completing the Practitioner Album.

Questions concerning this policy flash should be directed to the Contract and Financial Assistance Policy Division at DOE_oapmpolicy@hq.doe.gov.

For NNSA questions concerning this policy flash, please contact the Acquisition Policy and Oversight Division, Policy & Oversight Branch (NA-PAS-111), at (505) 845-5639.