FAR and DFARS › DFARS Part 270: Defense Contracting Programs › Subpart 270.1

DFARS 270.101 Definition.

The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

The text

As used in this subpart, qualified business means an S corporation as defined in 26 U.S.C. 1361(a)(1) for which 100 percent of the outstanding stock is held through an employee stock ownership plan as defined in 26 U.S.C. 4975(e)(7).

Sections that refer to it

270.100 Scope of subpart.

← 270.100 Scope of subpart. · 270.102 Policy. →

Rule changes for DFARS Part 270

Defense Federal Acquisition Regulation Supplement: Pilot Program To Incentivize Contracting With Employee-Owned Businesses (DFARS Case 2024-D004) ↗ · final rule 2024-10-10 · effective 2024-11-25
Defense Federal Acquisition Regulation Supplement: Pilot Program To Incentivize Contracting With Employee-Owned Businesses (DFARS Case 2024-D004) ↗ · proposed 2024-05-30 · comments due 2024-07-29

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.