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DOD/DARC RIN: 0750-AJ27 Publication ID: Fall 2020 
Title: Treatment of Incurred Independent Research and Development Costs (DFARS Case 2017-D018) 

DoD is proposing to amend the Defense Federal Acquisition Regulation Supplement (DFARS) to implement section 824 of the National Defense Authorization Act for Fiscal Year 2017, which amends 10 U.S.C. 2372 and 10 U.S.C. 2313a. The proposed rule includes the requirement at 10 U.S.C. 2372 that the chief executive officer of the contractor must determine that independent research and development (IR&D) expenditures will advance the needs of the DoD for future technology and advanced capability. The proposed rule also requires the submission of incurred IR&D and bid and proposal (B&P) costs, for non-commercial contracts exceeding the simplified acquisition threshold, to DCAA for preparation of their annual report to Congress, as required by 10 U.S.C. 2313a.

Agency: Department of Defense(DOD)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Not subject to, not significant 
CFR Citation: 48 CFR 215    48 CFR 231    48 CFR 242    48 CFR 252   
Legal Authority: 41 U.S.C. 1303    Pub. L. 114-328, sec. 824    10 U.S.C. 2372    10 U.S.C. 2313a   
Legal Deadline:
Action Source Description Date
Final  Statutory  On or after October 1, 2017  10/01/2017 
Action Date FR Cite
NPRM  12/00/2020 
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jennifer D. Johnson
Office of the Under Secretary of Defense for Acquisition and Sustainment
Department of Defense
Defense Pricing and Contracting, Defense Acquisition Regulations System, Room 3B941, 3060 Pentagon,
Washington, DC 20301-3060
Phone:571 372-6100