Title 10 — Armed ForcesRelease 119-73not60
§3673 Limitation on Indemnification
Title 10 › Subtitle Subtitle A— General Military Law › Part V— ACQUISITION › Subpart C— Contracting Methods and Contract Types › Chapter 257— CONTRACTS FOR LONG-TERM LEASE OR CHARTER OF VESSELS, AIRCRAFT, AND COMBAT VEHICLES › § 3673
Summary
DoD funds may not cover tax liabilities under the Internal Revenue Code of 1986 or pay attorneys’ fees for contracts under this chapter.
Full Legal Text
Title 10, §3673
Armed Forces — Source: USLM XML via OLRC
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—
(1)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
(2)to pay any attorneys’ fees in connection with such contract.
Legislative History
Notes & Related Subsidiaries
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), Oct. 19, 1984, 98 Stat. 2600; Pub. L. 103–35, title II, § 201(c)(6), May 31, 1993, 107 Stat. 98; Pub. L. 104–106, div. A, title XV, § 1503(a)(21), Feb. 10, 1996, 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 Jan. 1, 2022, 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.
Reference
Citations & Metadata
Citation
10 U.S.C. § 3673
Title 10 — Armed Forces
Last Updated
Apr 3, 2026
Release point: 119-73not60