Title 10 — Armed Forces
Part V · Chapter 257 — Contracts for Long-Term Lease or Charter of Vessels, Aircraft, and Combat Vehicles
§ 3673. Limitation on indemnification
Statutory text
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—
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
to pay any attorneys’ fees in connection with such contract.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021
Pub. L. 116–283 div. A title XVIII § 1825(a) · 134 Stat. 3388
Enacted · 10 U.S.C. § 3673
(Added and amended Pub. L. 116–283, div. A, title XVIII, § 1825(a), (c), Jan. 1, 2021, 134 Stat. 4206.)
Source evidence
Code source credit
(Added and amended Pub. L. 116–283, div. A, title XVIII, § 1825(a), (c), Jan. 1, 2021, 134 Stat. 4206.)Enacted provision · exact public law section
(a) New Chapters.— Part V of subtitle A of title 10, United States Code, as added by section 801 of the John S. McCain National Defense Authorization Act for Fiscal Year 2019 (Public Law 115–232), is amended by inserting after chapter 255 the following new chapters: “CHAPTER 257— CONTRACTS FOR LONG-TERM LEASE OR CHARTER OF VESSELS, AIRCRAFT, AND COMBAT VEHICLES “Sec. “3671. Requirement for authorization by law of certain contracts relating to vessels, aircraft, and combat vehicles. “3672. Requirement of specific authorization by law for appropriation, and for obligation and expenditure, of funds for certain contracts relating to aircraft, naval vessels, and combat vehicles. “3673. Limitation on indemnification. “3674. Long-term lease or charter defined; substantial termination liability. “3675. Capital lease or lease-purchase treated as an acquisition. “3676. Guidelines. “3677. Contracts for lease or use of vessels for a term of greater than two years but less than five years: prior notice to congressional committees. “3678. Contracts with terms of 18 months or more: limitation. “§ 3671. Requirement for authorization by law of certain contracts relating to vessels, aircraft, and combat vehicles “§ 3672. Requirement of specific authorization by law for appropriation, and for obligation and expenditure, of funds for certain contracts relating to aircraft, naval vessels, and combat vehicles “§ 3673. Limitation on indemnification “§ 3674. Long-term lease or charter defined; substantial termination liability “§ 3675. Capital lease or lease-purchase treated as an acquisition “§ 3676. Guidelines “§ 3677. Contracts for lease or use of vessels for a term of greater than two years but less than five years: prior notice to congressional committees “§ 3678. Contracts with terms of 18 months or more: limitation “CHAPTER 258— OTHER TYPES OF CONTRACTS USED FOR PROCUREMENTS FOR PARTICULAR PURPOSES “Sec. “3681. Leasing of commercial vehicles and equipment. “§ 3681. Leasing of commercial vehicles and equipment” .William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021
Pub. L. 116–283 § 1825(c) · 134 Stat. 3388
Struck · 10 U.S.C. § 3673
Pub. L. 116–283, § 1825(c), transferred par. (2) of section 2401(c) of this title to this section, struck out par. (2) designation at beginning
Substituted · 10 U.S.C. § 3673
Pub. L. 116–283, § 1825(c), transferred par. (2) of section 2401(c) of this title to this section, substituted “this chapter” for “this section” in introductory provisions
Redesignated · 10 U.S.C. § 3673
Pub. L. 116–283, § 1825(c), transferred par. (2) of section 2401(c) of this title to this section, redesignated subpars. (A) and (B) of such former par. (2) as pars. (1) and (2), respectively
Source evidence
Code amendment note
Pub. L. 116–283, § 1825(c), transferred par. (2) of section 2401(c) of this title 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.Enacted provision · exact public law section
(c) Transfer of Subsection (c)(2) of Section 2401.— Paragraph (2) of subsection (c) of such section 2401 is transferred to section 3673 of such title, as added by subsection (a), inserted after the section heading, and amended— (1) by striking the paragraph designation; (2) by striking “this section” and inserting “this chapter”; and (3) by redesignating subparagraphs (A) and (B) as paragraphs (1) and (2), respectively.
4 of 4 references resolved to an enrolled provision
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
The text of par. (2) of subsec. (c) of section 2401 of this title, which was transferred to this section and amended by Pub. L. 116–283, § 1825(c), was based on Pub. L. 98–525, title XII, § 1232(a)(1)(C), , 98 Stat. 2600; Pub. L. 103–35, title II, § 201(c)(6), , 107 Stat. 98; Pub. L. 104–106, div. A, title XV, § 1503(a)(21), , 110 Stat. 512.
Amendments
2021—Pub. L. 116–283, § 1825(c), transferred par. (2) of section 2401(c) of this title 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
Section and amendment by Pub. L. 116–283 effective , with additional provisions for delayed implementation and applicability of existing law, see section 1801(d) of Pub. L. 116–283, set out as an Effective Date of 2021 Amendment note preceding section 3001 of this title.
Credits
(Added and amended Pub. L. 116–283, div. A, title XVIII, § 1825(a), (c), , 134 Stat. 4206.)