... intended to protect contractors by creating bonding requirements, and because the subcontractors
are the only ones with a financial stake in enforcing the bond requirements, subcontractors are
direct third-party beneficiaries to the contract between a government entity and a ...
... right to the tax exemption; even assuming there was a contract, there was 432 no substantial
impairment of the contract; if there was a substantial impairment, repeal of the tax exemption
was reasonable and necessary to carry out the legitimate government purpose; and repeal ...
... Tech., 535 F.3d at 1344 ("[T]his court has been reluctant to find that statutory or regulatory
provisions are incorporated into a contract with the government unless the contract explicitly
provides for their incorporation." (internal quotation marks omitted)). ...