DoD is issuing a final rule to amend the Defense Federal Acquisition Regulation Supplement (DFARS) to implement a section of the National Defense Authorization Act for Fiscal Year 2013 that amends the allowability of legal costs incurred by a contractor related to whistleblower proceedings. This rule implements paragraphs 827(g) and (i) of the National Defense Authorization Act for Fiscal Year 2013 (Pub. L. 113-239). Section 827(g) expanded the cost principle at 10 U.S.C. 2324(k) to apply the cost principle on allowability of costs related to legal and other proceedings to costs incurred by contractors in proceedings commenced by a contractor employee submitting a complaint under 10 U.S.C. 2409 (whistleblowing), and included as specifically unallowable legal costs of a proceeding that resulted in an order to take corrective action under 10 U.S.C. 2409. DoD does not expect this rule to have a significant economic impact on a substantial number of small entities, because most contracts awarded to small entities are awarded on a competitive fixed-price basis and do not require application of the cost principles contained in this rule.