What is the SBA size standard for NAICS 238220?

The SBA size standard for NAICS 238220 (Plumbing, Heating, and Air-Conditioning Contractors) is $19 million in average annual receipts, per 13 C.F.R. § 121.201.

Is NAICS 238220 eligible for SDVOSB, 8(a), HUBZone, or WOSB set-asides?

Set-aside programs that commonly apply: SDVOSB, 8(a), HUBZone, WOSB, VOSB. Active SDVOSB / 8(a) participation on base operations and minor MILCON mechanical work.

Which federal agencies buy under NAICS 238220?

For FY2024 reporting, the leading federal customers under NAICS 238220 were U.S. Army Corps of Engineers, Naval Facilities Engineering Systems Command, Department of Veterans Affairs, General Services Administration, Air Force Civil Engineer Center. Live obligation data is available on USAspending.gov.

What FAR or DFARS clauses commonly apply to NAICS 238220 contracts?

Frequent clause flowdowns include FAR 52.222-6 (Construction Wage Rate Requirements); FAR 52.236-13 (Accident Prevention); FAR 52.225-9 (Buy American — Construction Materials); FAR 52.219-14 (Limitations on Subcontracting); FAR 52.236-15 (Schedules for Construction Contracts). Each contract instrument will incorporate clauses by reference under FAR 52.252-2; this list reflects the high-frequency set for this NAICS, not an exhaustive flowdown.

Specialty Trade Contractors

NAICS 238220 — Plumbing, Heating, and Air-Conditioning Contractors

Mechanical contractors performing HVAC, plumbing, and refrigeration installation and service. Federal use includes military base HVAC modernization, VA hospital mechanical, and GSA building HVAC retrofit.

Quick facts

SBA size standard: $19 million; Average annual receipts · 13 C.F.R. § 121.201
FY2024 federal obligations: $1B–$2B; See live USAspending.gov data →

Top federal customers

Federal agencies that obligate the most spending under NAICS 238220 (FY2024 reporting period). Order tracks federal-obligation volume on USAspending.gov.

1.U.S. Army Corps of Engineers
2.Naval Facilities Engineering Systems Command
3.Department of Veterans Affairs
4.General Services Administration
5.Air Force Civil Engineer Center

Set-aside fit

Whether NAICS 238220 commonly carries set-aside designations on federal awards. Eligibility for any specific solicitation is set by the contracting officer; this table reflects the FY2024 award pattern, not a guarantee of set-aside status.

SDVOSB (Service-Disabled Veteran-Owned Small Business)
8(a) Business Development Program
HUBZone Small Business
WOSB / EDWOSB
VOSB (Veteran-Owned Small Business)

Active SDVOSB / 8(a) participation on base operations and minor MILCON mechanical work.

Frequent prime contractors

Companies that most frequently appear as prime awardees under NAICS 238220 for FY2024. Drawn from USAspending.gov public award records — verify currency at the live link below.

EMCOR Group
Comfort Systems USA
Limbach Holdings
TDIndustries
Southland Industries
University Mechanical
Murphy Company
ACCO Engineered Systems
McCarl's
McKenney's

See live award data on USAspending.gov →

Common FAR / DFARS clauses

Frequently flowed-down clauses on contracts in this NAICS. The clause text on acquisition.gov is authoritative; this list captures the practical pattern, not an exhaustive flowdown.

FAR 52.222-6Construction Wage Rate Requirements
Davis-Bacon mechanical wage determinations apply.
FAR 52.236-13Accident Prevention
Confined-space, hot-work, and refrigerant-handling safety flowdowns.
FAR 52.225-9Buy American — Construction Materials
Domestic preference for mechanical equipment.
FAR 52.219-14Limitations on Subcontracting
Specialty trade 25% self-performance limitation on set-aside awards.
FAR 52.236-15Schedules for Construction Contracts
Mechanical work is critical path on most building projects.

Indirect rate considerations

Mechanical contractors carry meaningful tool and vehicle fleet. USACE EP 1110-1-8 recovery on Corps task orders. Major equipment (chillers, AHUs) flows direct or with light materials-handling.

See FieldLedger's Indirect Rate Engine for pool definition and rate tracking, or read the FieldLedger methodology for the underlying FAR Part 31 framework.

How FieldLedger fits NAICS 238220

Equipment costing for fleet recovery. Multi-CLIN invoicing for mechanical pay applications. Davis-Bacon via signed timekeeping.

DCAA compliance →Indirect Rate Engine →DCAA readiness check →

Frequently asked

What is the SBA size standard for NAICS 238220?: The SBA size standard for NAICS 238220 (Plumbing, Heating, and Air-Conditioning Contractors) is $19 million in average annual receipts, per 13 C.F.R. § 121.201.
Is NAICS 238220 eligible for SDVOSB, 8(a), HUBZone, or WOSB set-asides?: Set-aside programs that commonly apply: SDVOSB, 8(a), HUBZone, WOSB, VOSB. Active SDVOSB / 8(a) participation on base operations and minor MILCON mechanical work.
Which federal agencies buy under NAICS 238220?: For FY2024 reporting, the leading federal customers under NAICS 238220 were U.S. Army Corps of Engineers, Naval Facilities Engineering Systems Command, Department of Veterans Affairs, General Services Administration, Air Force Civil Engineer Center. Live obligation data is available on USAspending.gov.
What FAR or DFARS clauses commonly apply to NAICS 238220 contracts?: Frequent clause flowdowns include FAR 52.222-6 (Construction Wage Rate Requirements); FAR 52.236-13 (Accident Prevention); FAR 52.225-9 (Buy American — Construction Materials); FAR 52.219-14 (Limitations on Subcontracting); FAR 52.236-15 (Schedules for Construction Contracts). Each contract instrument will incorporate clauses by reference under FAR 52.252-2; this list reflects the high-frequency set for this NAICS, not an exhaustive flowdown.
What indirect-rate structure works for a federal contractor in NAICS 238220?: Mechanical contractors carry meaningful tool and vehicle fleet. USACE EP 1110-1-8 recovery on Corps task orders. Major equipment (chillers, AHUs) flows direct or with light materials-handling.
How does FieldLedger help small federal contractors in NAICS 238220?: Equipment costing for fleet recovery. Multi-CLIN invoicing for mechanical pay applications. Davis-Bacon via signed timekeeping.

Sources

U.S. Census NAICS manual — census.gov/naics
SBA size-standards table — 13 C.F.R. § 121.201 (eCFR)
Federal obligations + prime awardees — USAspending.gov NAICS 238220
FAR / DFARS clause text — acquisition.gov

Snapshot date: 2026-05-08 (FY2024 reporting period). Federal-obligation bands and prime-contractor lists reflect the data as of the snapshot — refresh against USAspending.gov for current figures.