Cite as. Gatewell Group, The Gatewell Protocol for Origin Evidence, Profile BA (Build America, Buy America) (Public comment draft, Revision 1, September 17, 2026), https://gatewellgroup.com/protocol/profiles/build-america-buy-america/. Cite a clause by its number, which is its anchor: https://gatewellgroup.com/protocol/profiles/build-america-buy-america/#ba.1.1.
Conformity with a profile is a documentation standard. It is not a determination by any contracting officer, awarding agency or other government body that an item complies with the governing instrument, and it guarantees no procurement, award or audit outcome. This document is not legal advice.
BA.1Scope and governing instruments
BA.1.1 This profile applies to a manufactured product, within the meaning of 2 CFR 184.3, that a manufacturer offers for incorporation into an infrastructure project carried out with Federal financial assistance subject to a Buy America Preference under 2 CFR part 184.
BA.1.2 The profile addresses the manufacturer's file. It does not address a recipient's or a pass-through entity's administration of its own award, and it creates no duty owed to any agency.
BA.1.3 The governing instruments are those named in the front matter. They SHALL be re-retrieved and the retrieval evidenced at each revision date, per P.5.1.
BA.1.4 Where a program or agency applies its own Buy America requirement to the same item, the profile applies with the variations recorded under BA.5.6.
BA.1.5 One file may serve this profile and the Protocol at once, and where it does the clause 4.1.3 schedule SHALL state, per item, which sections and document IDs evidence which regime, per P.2.4. The two tests are not the same test, as BA.2.5 sets out.
BA.2The governing test (informative)
BA.2.1 The clauses below quote the instruments this profile answers. The quotations are informative, and where a quotation and its source differ, the source governs.
Paragraph (2): "In the case of manufactured products: (i) The product was manufactured in the United States; and (ii) The cost of the components of the manufactured product that are mined, produced, or manufactured in the United States is greater than 55 percent of the total cost of all components of the manufactured product, unless another standard that meets or exceeds this standard has been established under applicable law or regulation for determining the minimum amount of domestic content of the manufactured product. See § 184.2(a). The costs of components of a manufactured product are determined according to § 184.5."
"In determining whether the cost of components for manufactured products is greater than 55 percent of the total cost of all components, use the following instructions: (a) For components purchased by the manufacturer, the acquisition cost, including transportation costs to the place of incorporation into the manufactured product (whether or not such costs are paid to a domestic firm), and any applicable duty (whether or not a duty-free entry certificate is issued); or (b) For components manufactured by the manufacturer, all costs associated with the manufacture of the component, including transportation costs as described in paragraph (a) of this section, plus allocable overhead costs, but excluding profit. Cost of components does not include any costs associated with the manufacture of the manufactured product."
Paragraph (e)(2): "An article, material, or supply should not be considered to fall into multiple categories. In some cases, an article, material, or supply may not fall under any of the categories listed in paragraph (e)(1) of this section. The classification of an article, material, or supply as falling into one of the categories listed in paragraph (e)(1) must be made based on its status at the time it is brought to the work site for incorporation into an infrastructure project." Paragraph (f): "An article, material, or supply incorporated into an infrastructure project must meet the Buy America Preference for only the single category in which it is classified."
"A Buy America preference only applies to articles, materials, and supplies that are consumed in, incorporated into, or affixed to an infrastructure project. As such, it does not apply to tools, equipment, and supplies, such as temporary scaffolding brought to the construction site and removed at or before the completion of the infrastructure project. Nor does a Buy America preference apply to equipment and furnishings, such as movable chairs, desks, and portable computer equipment, that are used at or within the finished infrastructure project, but are not an integral part of the structure or permanently affixed to the infrastructure project."
BA.2.2 The duty the rule states is a duty to include the preference. 2 CFR 184.4(b) provides that the Buy America Preference "must be included in all subawards, contracts, and purchase orders for the work performed, or products supplied under the Federal award." Read end to end, part 184 states no documentation, recordkeeping or certification requirement; the documentation duties it does carry attach to waivers, at 2 CFR 184.7(b) through (d). (Informative.)
BA.2.3 Certificates therefore exist where an agency, a recipient or a buyer has asked for one, and their content is set by the party asking. This profile does not prescribe a certificate. It prescribes the file that stands behind whichever certificate is asked for. (Informative.)
BA.2.4 The waiver machinery at 2 CFR 184.7 sets three grounds, a written recipient request, a detailed written explanation before a proposed waiver, public posting with a comment period of not less than fifteen calendar days and submission to the Made in America Office, and not less than thirty days for waivers of general applicability. (Informative.)
BA.2.5 This test is not the test the FCC's National Security Determinations borrow, and a product can sit in a Protocol category and in this profile at the same time. Under 2 CFR 184.3 the threshold is domestic component cost greater than 55 percent of the cost of all components, flat, with no escalator. Under 48 CFR 25.101(a) the cost of domestic components must exceed 60 percent, "except that the percentage will be 65 percent for items delivered in calendar years 2024 through 2028 and 75 percent for items delivered starting in calendar year 2029," and that section also records that the domestic content test "has been waived for acquisitions of COTS items." Part 184 carries no commercially available off-the-shelf exception. The cost-of-components instructions are the same text in both, 2 CFR 184.5 and 48 CFR 25.003, with "manufacturer" in one where the other says "contractor." 48 CFR 25.003 provides that "[c]omponents of unknown origin are treated as foreign"; part 184 states no rule for them. Clearing the part 184 test does not clear the 48 CFR 25.101(a) test. (Informative. Pins: 2 CFR 184.3, 184.5; 48 CFR 25.003, 25.101(a); eCFR text current through September 15, 2026.)
BA.3Applicability determination
BA.3.1 The file SHALL contain, for each item within BA.1.1, a scope determination recording whether the item is consumed in, incorporated into or affixed to the infrastructure project. The record SHALL contain: (a) the M-24-02 text applied, quoted, with its source, page and retrieval date; (b) the installed condition relied on, evidenced by installation drawings, mounting or anchoring specifications, the statement of work or the buyer's specification, cited by document ID; (c) the analysis against the tools-and-supplies sentence and the equipment-and-furnishings sentence, including whether the item is an integral part of the structure or permanently affixed; (d) the conclusion; and (e) preparer and date. [Answers OMB M-24-02 at 4 and at 15.]
BA.3.2 The determination turns on how the item is installed rather than on what it is, so the record SHALL state the installation assumptions it rests on, and SHALL be re-made where the item is offered into a project in which it will be installed differently.
BA.3.3 The file SHALL contain a category classification record stating which single category of 2 CFR 184.4(e)(1) the item falls into, or that it falls into none, made on the item's status when it is brought to the work site, with the basis, the preparer and the date. The record SHALL state that the item must meet the preference for that single category only. [Answers 2 CFR 184.4(e) and (f).]
BA.3.4 Where the item is a manufactured product and includes components that are themselves construction materials, iron or steel products or section 70917(c) materials, the record SHALL identify them and state that they are treated as components of the manufactured product. [Answers 2 CFR 184.3, definition of "Manufactured products," paragraph (2).]
BA.3.5 A determination that an item falls outside the preference SHALL identify the sentence relied on and cite the evidence for each factual element it turns on. Determinations under this section SHALL be re-confirmed at each revision date against re-retrieved text, per P.5.1.
BA.4Application of the Origin Evidence File
| Protocol clause | Application | Modification |
|---|---|---|
| 4.1 Device identity | Applies as modified | The schedule is of items offered under this profile, identified by manufacturer part number and commercial description. FCC identifiers and authorization dates are required only for an item that also holds an equipment authorization. Each scheduled item carries its BA.3 scope and category determination document IDs. |
| 4.2 Coverage determination | Not applicable | BA.3 takes its place for this regime. Clause 4.2 continues to govern unchanged where the same file also serves the Protocol. |
| 4.3 Production provenance | Applies as modified | The site schedule SHALL identify which named site performs the final manufacturing process that produces the item, in the words of the 2 CFR 184.3 definition of "manufacturer," and BA.5.2 adds the production record evidencing it. |
| 4.4.1 Bill of materials | Applies as modified | Every BOM line reconciles to a BA.7.1 worksheet line, and origin is established for every component within the meaning of 2 CFR 184.3 rather than for deep-trace lines alone. See BA.5.3. |
| 4.4.2 Design origin | Not applicable | The part 184 test turns on place of manufacture and component cost, not on design. The clause applies where the file also serves the Protocol. |
| 4.4.3 Concentration summary | Not applicable | Same basis as 4.4.2. The BA.7.1 worksheet carries the quantitative record this regime needs. |
| 4.4.4, 4.4.5 Sole-source register | Applies as written | A sourcing change on a sole-source line changes the computation, so the register and its contingency plans are maintained as the Protocol states. |
| 4.5 Corporate provenance | Applies as modified | Reduced to identification of the manufacturer and of each production-site operator by legal name, jurisdiction and relationship to the manufacturer. Ownership, beneficial-ownership and governance requirements are not applicable to this regime and apply only where the file also serves the Protocol or another profile. |
| 4.6 Software provenance | Not applicable | Applies where the file also serves the Protocol. |
| 4.7 Evidence quality, translation, retention | Applies as modified | The 4.7.3 age table is extended by BA.7.4. Retention is ten years per 4.7.4; the instrument states no retention period, so the Protocol period governs the file. |
| 4.8 Attestation | Applies as written | The Annex A certification covers the BA records as part of the file at its revision date. |
| Annex B.1 | Applies as modified | Extended by the BA.7.1 worksheet, which carries the cost fields 2 CFR 184.5 requires. |
| Annex C | Applies as written | Used for the one-tier-up production-site declaration wherever a component's origin rests on a supplier's statement. |
| Annex D | Applies as modified | The matrices select lines for one-tier-up declarations. They do not bound the computation, which reaches all components. |
| Annex E | Not applicable | See BA.6. |
| Part V Verification | Applies as modified | The verifier additionally recomputes the BA.7.1 worksheet from source documents for each item examined, and reconciles the BA.7.3 certificate register to the worksheet and to the BA.3 records. Confirmation counts are unchanged, at not fewer than three Annex C declarations or ten percent of those on file, whichever is greater. |
| Part VI Change control | Applies as modified | Added triggers at BA.5.8. |
BA.5Additional evidence
BA.5.1 The BA.3 determinations are part of the file and are indexed in the 4.7.1 master index.
BA.5.2 Place of manufacture. For each scheduled item the file SHALL identify the site at which the final manufacturing process is performed, with legal operator, address and process, evidenced by a signed site attestation per 4.3.3 and by not fewer than one record generated in the ordinary course of production at that site that identifies the item and the site, such as a production traveler, a routing record, a final test record or a shipping document. [Answers 2 CFR 184.3, definitions of "Manufacturer" and "Produced in the United States," paragraph (2)(i).]
BA.5.3 Depth of component evidence. Origin SHALL be established for every component of the item, a component being an article, material or supply incorporated directly into the manufactured product. This depth is set by the instrument, because 2 CFR 184.5 computes over "the total cost of all components" and 2 CFR 184.3 defines a component by direct incorporation. Evidence is required one tier up, at the supplier of the component as incorporated, and is not extended to that supplier's own suppliers. A purchased subassembly incorporated as a unit is one component line, and its own bill of materials is not traced unless the manufacturer relies on it to establish origin.
BA.5.4 Cost computation record. The file SHALL contain, per item and per computation date, a component cost worksheet conforming to BA.7.1, prepared under the 2 CFR 184.5 instructions quoted at BA.2.1. The worksheet SHALL exclude costs associated with the manufacture of the manufactured product, SHALL exclude profit from self-manufactured component costs, SHALL state the accounting basis and period used and hold that basis consistent revision over revision, and SHALL close with a summary stating total component cost, domestic component cost, the resulting percentage, the basis note, the preparer, the officer who reviewed it, and the date. The threshold applied is the one quoted at BA.2.1, and this profile sets none.
BA.5.5 Components of undetermined origin. Where a component's origin is not established by a document in the file, the worksheet SHALL record it as not established and SHALL exclude its cost from domestic component cost. This is a convention of the file, not a statement of what the instrument requires. 2 CFR 184.5 states no rule for components of unknown origin, and 48 CFR 25.003, which does, does not govern here.
BA.5.6 Agency variants. The file SHALL record which agency or program requirement the buyer invoked for each item, and SHALL carry the evidence that requirement calls for. For a Federal-aid highway project, the file SHALL record the project's obligation date and which prong of 23 CFR 635.410(c)(1)(vii) applies on that date. For a National Telecommunications and Information Administration program, the file SHALL be able to produce, from records already in it, the elements of the manufacturer certification letter that agency's documentation guidance describes.
"(vii) Produced in the United States, in the case of manufactured products, means: (A) For projects obligated on or after October 1, 2025, the product was manufactured in the United States; and (B) For projects obligated on or after October 1, 2026, the product was manufactured in the United States and the cost of the components of the manufactured product that are mined, produced, or manufactured in the United States is greater than 55 percent of the total cost of all components of the manufactured product."
"(d) Standard recipient and Federal-aid contract procedures may be used to assure compliance with the requirements of this section."
"The key elements of the manufacturer certification letter are: 1. BABA domestic manufacturing requirement reference; 2. Equipment information; a. Product Name b. Product Description (e.g., what it is or what it does) c. Quantity 3. Location of manufacturing; 4. Signature of an authorized company representative"
BA.5.7 Waiver reliance. Where an item is offered in reliance on a waiver, the file SHALL contain a waiver reliance record conforming to BA.7.2, with the basis for concluding that the item falls within the waiver's stated scope and dates, and SHALL state whether the waiver is relied on in place of a domestic claim or alongside one. This profile states no view on whether any waiver applies to any item. [Answers 2 CFR 184.7.]
BA.5.8 Change control additions. Each of the following is a material change under Part VI for a file serving this profile: a change in the site performing the final manufacturing process; a change of supplier, production site or country of origin for any BA.7.1 component line; a change in the worksheet's accounting basis or period; the issuance, amendment, expiry or withdrawal of a waiver recorded under BA.7.2; and a change in the award terms or buyer requirement recorded under BA.5.6.
BA.6Entity screen
BA.6.1 This regime restricts no entity. The part 184 test turns on place of manufacture and component cost, and neither the statute nor the rule imposes an ownership, affiliation or vendor-identity screen. This profile adds none.
BA.6.2 A vendor-identity prohibition flowed down under the same Federal award is evidenced under Profile S889, not here. Where the file also serves the Protocol, the Annex E screening procedure applies unchanged.
BA.6.3 The file SHOULD record which entity-based obligations, if any, the award terms impose on the item, and where each is evidenced.
BA.7Records and schemas
BA.7.1 Component cost worksheet. One record per component line, per item, per computation date, in CSV or XLSX, under revision control matching the OEF revision.
| Field | Definition | Rule |
|---|---|---|
| item_id | Manufacturer part number of the manufactured product | Must appear in the 4.1 schedule |
| line_ref | Component line reference | Unique within item and computation date |
| description | Component description | Plain language |
| component_source | purchased or manufactured | Selects which 2 CFR 184.5 instruction applies |
| acquisition_cost | Acquisition cost of a purchased component | Required when component_source = purchased |
| transportation_cost | Transportation cost to the place of incorporation | Required for both sources; included whether or not paid to a domestic firm |
| duty_amount | Applicable duty | Included whether or not a duty-free entry certificate is issued; 0 recorded expressly, not left blank |
| manufacture_cost | All costs associated with manufacturing a self-made component | Required when component_source = manufactured; excludes profit |
| allocable_overhead | Allocable overhead on a self-made component | Required when component_source = manufactured |
| component_cost | Total cost of the component line | Sum of the applicable fields above; excludes any cost associated with the manufacture of the manufactured product |
| origin_country | Country in which the component was mined, produced or manufactured | ISO 3166 alpha-2, or NOT_ESTABLISHED |
| origin_basis | How origin was established | One of supplier declaration, customs or import record, own production record, or inquiry closed without result |
| origin_document_ref | Document ID evidencing origin | Required unless origin_country = NOT_ESTABLISHED, in which case the inquiry record ID is given |
| domestic_treatment | domestic, foreign or not_established | not_established is excluded from domestic component cost, per BA.5.5 |
| basis_note | Accounting basis and period used | Held consistent revision over revision; a change is documented and is a Part VI trigger |
| computation_date | Date of the computation | Equal to or later than the BOM revision it rests on |
| preparer | Person who prepared the line | Named individual, not a department |
BA.7.2 Waiver reliance record. One record per waiver relied on, per item.
| Field | Definition | Rule |
|---|---|---|
| waiver_id | File identifier for the waiver | Unique within the file |
| issuing_agency | Agency that issued the waiver | Legal name of the agency |
| waiver_title | Title as issued | As published |
| waiver_date | Date of issuance | As published |
| citation | Federal Register citation or posting location | Recorded with retrieval date where no citation exists |
| scope_description | The product and material scope the waiver states | Quoted, not paraphrased |
| effective_from, effective_to | Effective dates stated by the waiver | effective_to recorded as open where the waiver states none |
| award_or_project | Award or project to which the waiver is applied | Identified as the award terms identify it |
| applied_items | Item IDs offered in reliance on the waiver | Each must appear in the 4.1 schedule |
| basis_memo_ref | Document ID of the analysis placing the items within scope | Required |
| rechecked_date | Date the waiver text and dates were last re-retrieved | At each revision date |
BA.7.3 Certificate register. One record per certificate, letter or written origin representation issued to a buyer about a scheduled item.
| Field | Definition | Rule |
|---|---|---|
| certificate_id | File identifier | Unique within the file |
| date_issued | Date of the certificate | As signed |
| recipient | Party to which it was issued | Legal name |
| award_or_project | Award or project named in the request | Recorded as not stated where the buyer named none |
| requirement_referenced | The requirement the certificate answers | As the certificate words it |
| form_source | buyer form, agency form or manufacturer letter | Copy of the form retained where one was supplied |
| statement_made | The origin statement made, verbatim | Quoted |
| supporting_document_refs | Document IDs supporting each element of the statement | Must include the BA.3 records and the BA.7.1 summary relied on |
| signatory | Name and title of the signer | An officer within the meaning of Part II |
| currency_date | Date through which the statement was current when issued | Recorded expressly |
BA.7.4 Evidence age. In addition to the 4.7.3 table: the BA.7.1 worksheet is recomputed at each revision date and on any BA.5.8 trigger; the BA.3 scope and category determinations are re-confirmed at each revision date; waiver texts recorded under BA.7.2 are re-retrieved at each revision date; and the BA.7.3 register is reconciled to the worksheet at each revision date.
BA.8Claims of conformity
BA.8.1 P.6 applies. A conforming party may state: "[Company]'s Origin Evidence File for [items] conforms to the Gatewell Protocol for Origin Evidence, Version 1.0, Profile BA, at Level [1/2/3], as of [date]."
BA.8.2 A claim under this profile is a statement about the file. It is not a certification under 2 CFR part 184, not a representation to any agency, recipient or pass-through entity, and not a statement that an item is produced in the United States within the meaning of 2 CFR 184.3.
BA.8.3 A claim SHALL NOT state or imply that any agency, the Made in America Office, a recipient, a pass-through entity or an auditor has reviewed, accepted or endorsed the file, and SHALL NOT be made on a certificate issued to a buyer in place of the statement that buyer's form asks for.
BA.8.4 A claim SHALL name the profile, the level and the date, and SHALL NOT extend to items outside the schedule.
BA.9Limits of the profile, and questions for comment
BA.9.1 The profile sets no threshold and no category rule. The 55 percent figure, the category rules and the scope sentence are quoted from the instruments at BA.2 and govern in their own terms.
BA.9.2 Part 184 requires no certificate. A file built to this profile answers a requirement imposed by an agency, a recipient or a buyer, and the form of that requirement varies by program and by buyer.
BA.9.3 The profile does not establish, and no clause of it should be read as establishing, any of the following. Whether a particular device type is affixed to or integral to an infrastructure project, a determination BA.3 makes item by item on installed condition, and for which no agency text applying the M-24-02 sentence to device types was identified. Whether any waiver reaches any item. What an agency or an auditor will accept as adequate documentation. How the part 184 preference interacts with a state or local domestic-preference statute.
BA.9.4 Two rulemakings were unfinished at the revision date. A Federal Highway Administration notice of February 12, 2026 proposed changes to the domestic-content treatment of electric vehicle charging equipment, comments closed March 16, 2026, and no final action was identified. A proposed Office of Management and Budget rule published May 29, 2026, comments closed July 13, 2026, would rewrite parts of the Uniform Guidance. Neither is cited as law here, and this profile is written to the instruments in force.
BA.9.5 Questions for the comment period, in addition to any other aspect of this profile.
- Undetermined origin. Is the BA.5.5 convention the right one where the instrument is silent, or should the worksheet instead carry both treatments, one excluding and one including the line, so that a reader can see the range?
- The component line. Should the worksheet follow the manufacturer's engineering bill of materials or the 2 CFR 184.3 definition of component where the two diverge, and should a purchased subassembly ever be broken into its own components for this computation?
- The certificate register. Should BA.7.3 require the buyer's form to be retained in full, or are the statement made and its supporting document IDs sufficient?
- Agency variants. Should BA.5.6 remain a single clause, or should each program with published documentation requirements be given its own annex as more of them publish?
© 2026 Gatewell Group. The text of the profiles is licensed under the Creative Commons Attribution 4.0 International license (CC BY 4.0). A modified text may not be called the Gatewell Protocol; the "Gatewell Protocol" designation and the conformity marks are reserved. Quotations from statutes, regulations, clauses and guidance are reproduced from the public source documents; the source texts govern. Not legal advice; not a government determination.