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DOD/DARC RIN: 0750-AJ27 Publication ID: Spring 2022 
Title: Treatment of Incurred Independent Research and Development Costs (DFARS Case 2017-D018) 

DoD is issuing a final rule 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 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 rule also requires the submission of incurred IR&D and bid and proposal (B&P) costs, for noncommercial 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: Final Rule Stage 
Major: No  Unfunded Mandates: No 
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  09/29/2021  86 FR 53927   
NPRM Comment Period End  11/29/2021 
Final Action  09/00/2022 
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jennifer Johnson
Defense Acquisition Regulations System
Department of Defense
Defense Acquisition Regulations Council
3060 Defense Pentagon, Room 3B941,
Washington, DC 20301-3060
Phone:571 372-6100