{"data":{"id":"us/48-cfr-270.101","jurisdiction":"us","citation":"48 CFR 270.101","heading":"270.101 Definition.","body":"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).","path":["Title 48—Federal Acquisition Regulations System","CHAPTER 2—DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE","SUBCHAPTER I—AGENCY SUPPLEMENTARY REGULATIONS","PART 270—DEFENSE CONTRACTING PROGRAMS","Subpart 270.1—Pilot Program to Incentivize Contracting with Employee-Owned Businesses"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-48.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:29Z","sha256":"cac42cb68f9b6199ab5f685c2d020eeac4f6e646de53f956734e00f5643c0b23","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-270.100","next":"us/48-cfr-270.102"},"notice":"GroundRules: Original legal text. Not legal advice."}