(a) OPM shall consider taxes as a FEGLI Program cost under 2131.205-41.
(b) For purposes of the limited cost redetermination of a FEGLI Program contract, taxes are not limited to those in effect as of the contract date, but shall include any taxes enacted, modified, or repealed, by legislative, judicial, or administrative means, during the contract year.
Subpart 2129.3_State and Local Taxes