# 119-s-5349: DEPOTS Act

119-s-5349, DEPOTS Act, is a 119th Congress bill sponsored by Sen. Cornyn, John [R-TX] (R-TX); status introduced (as of 2026-08-26).

- Canonical: https://policyrisk.com/legislation/119-s-5349
- As of: 2026-08-26
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-5349
- Congress: 119
- Title: DEPOTS Act
- Status: introduced
- Introduced: 2026-08-06
- Sponsor: Sen. Cornyn, John [R-TX] (R-TX)
- Cosponsors: 0
- Policy area: Armed Forces and National Security
- Touches household money: no
- Last recorded action: 2026-08-26

## Summary

**Allows the Department of Defense to write off internal accounting charges for depots and arsenals that stop generating revenue after federal mission realignments.** This bill would let the Secretary of Defense write off or eliminate internal DoD accounting charges tied to capital assets no longer producing revenue because of mission realignments directed by the federal government. The write-offs must ensure recovery of any prior cash outlay from revolving funds. The authority covers only financial balances within a military department or the Department of Defense and does not apply to payments owed to commercial contractors. The Secretary may delegate this authority to the Secretary of a military department.

## Provisions PRIA read

- Write-offs for military depot costs: benefit, low. If enacted, the Secretary of Defense would be allowed to write off internal accounting charges for military depots and arsenals. This would apply when depot capital assets stop generating revenue because a federal mission was realigned. Write-offs would only affect balances inside the Department of…

## Related bills

- 119-s-1071: National Defense Authorization Act for Fiscal Year 2026
- 119-s-4952: Protecting American Taxpayers Act
- 119-s-4378: Protecting American Taxpayers Act
- 119-s-1748: Kids Online Safety Act
- 119-s-4726: PEACE in Sudan Act
- 119-s-4065: STAND with Taiwan Act of 2026

## Sources
- [119-s-5349 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/5349)

## Related
- [119-s-1071: National Defense Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-1071)
- [119-s-4952: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4952)
- [119-s-4378: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4378)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-4726: PEACE in Sudan Act](https://policyrisk.com/legislation/119-s-4726)
- [119-s-4065: STAND with Taiwan Act of 2026](https://policyrisk.com/legislation/119-s-4065)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-5349 (as of 2026-08-26).