10 U.S.C. § 3673 | Limitation on indemnification

Funds appropriated to the Department of Defense may not be used to indemnify any person under the terms of a contract entered into under this chapter—

(1)

for any amount paid or due by any person to the United States for any liability arising under the Internal Revenue Code of 1986; or

(2)

to pay any attorneys’ fees in connection with such contract.

Pub. L. 116–283, div. A, title XVIII, § 1825(a)Jan. 1, 2021134 Stat. 4206(Added and amended , (c), , .)

Editorial Notes

References in Text

The Internal Revenue Code of 1986, referred to in par. (1), is classified generally to Title 26, Internal Revenue Code.

Codification

section 2401 of this title Pub. L. 116–283, § 1825(c)Pub. L. 98–525, title XII, § 1232(a)(1)(C)Oct. 19, 198498 Stat. 2600 Pub. L. 103–35, title II, § 201(c)(6)May 31, 1993107 Stat. 98 Pub. L. 104–106, div. A, title XV, § 1503(a)(21)Feb. 10, 1996110 Stat. 512The text of par. (2) of subsec. (c) of , which was transferred to this section and amended by , was based on , , ; , , ; , , .

Amendments

Pub. L. 116–283, § 1825(c)section 2401(c) of this title2021—, transferred par. (2) of to this section, struck out par. (2) designation at beginning, substituted “this chapter” for “this section” in introductory provisions, and redesignated subpars. (A) and (B) of such former par. (2) as pars. (1) and (2), respectively.

Statutory Notes and Related Subsidiaries

Effective Date

Pub. L. 116–283Jan. 1, 2022section 1801(d) of Pub. L. 116–283 section 3001 of this titleSection and amendment by effective , with additional provisions for delayed implementation and applicability of existing law, see , set out as an Effective Date of 2021 Amendment note preceding .