Other Heavy and Civil Engineering Construction
Heavy and civil engineering construction projects (excluding highway, street, bridge, and distribution line construction). The work performed may include new work, reconstruction, rehabilitation, and repairs. Specialty trade contractors are This includes if they are engaged in activities primarily related to heavy and civil engineering construction projects (excluding highway, street, bridge, distribution line, oil and gas structure, and utilities building and structure construction). Construction projects involving water resources (e.g., dredging and land drainage), development of marine facilities, and projects involving open space improvement (e.g., parks and trails) are included.
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What is SBA Size Standard?
The maximum annual revenue a business can have to qualify as a "small business" for federal contracting and SBA loan programs.
What's Included
- ✓Channel construction
- ✓Land drainage contractors
- ✓Dam construction
- ✓Marine construction
- ✓Dock construction
- ✓Microtunneling contractors
- ✓Dredging (e.g., canal, channel, ditch, waterway)
- ✓Nuclear waste disposal site construction
- ✓Earth retention system construction
- ✓Flood control project construction
- ✓Park ground and recreational open space
- ✓improvement construction
- ✓Railroad construction
- ✓Golf course construction
- ✓Subway construction
- ✓Horizontal drilling (e.g., cable, pipeline, sewer
- ✓installation)
- ✓Trenching, underwater
- ✓Hydroelectric generating station construction
- ✓Tunnel construction
Example Companies
- ●Fluor Corporation- Engineering and construction
- ●Bechtel- Engineering company
- ●AECOM- Infrastructure services
This Code is NOT For...
NAICS 237990 does not cover the following activities. Use the correct code instead:
Constructing water mains, sewers, and related structures
Constructing oil and gas pipelines and related structures
Constructing power and communication transmission lines and related structures
Constructing highways, streets, and bridges
Trenching (except underwater) or removing dams, dikes, and other heavy and civil engineering constructions
Inspecting pipelines (i.e., visual)
Frequently Asked Questions
Yes. Most businesses operate under several NAICS codes. Your primary code should reflect your main source of revenue. You can list secondary codes for other business activities when registering with government agencies or applying for contracts.
Choose the NAICS code that represents your largest revenue source as your primary code. You can add secondary codes for other activities. For example, a restaurant that also offers catering would use Full-Service Restaurants as the primary code and Caterers as a secondary code.
NAICS codes do not directly determine your tax obligations. However, certain tax credits, deductions, and industry-specific regulations may reference NAICS codes to determine eligibility. Your actual tax liability depends on your business structure and activities, not your classification code.
No. The NAICS code on your EIN application is for statistical purposes only. You can update it if your business activities change. The IRS uses this information for economic analysis, not for determining your tax treatment.
You can update your NAICS code when filing your next business tax return or by contacting the IRS. For government contracts, update your code in SAM.gov. There is no penalty for changing codes as your business evolves or if you selected the wrong code initially.