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Code · BILL · 119th Congress · S. 1071 (EAH) — 119 S1071 EAH: National Defense Authorization Act for Fiscal Year 2026 · Sec. 230

Sec. 230. Prohibition on modification of indirect cost rates for institutions of higher education and nonprofit organizations

181 words·~1 min read·/bill/119/s/1071/eah/section-230

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The Secretary of Defense may not change or modify indirect cost rates (otherwise known as facilities and administration cost rates) for Department of Defense grants and contracts awarded to institutions of higher education and nonprofit organizations (as those terms are defined in part 200 of title 2, Code of Federal Regulations) until the Secretary makes the certification described under subsection (b). A certification under this subsection is a certification to the congressional defense committees that the Department of Defense— working with the extramural research community, including representatives from universities, university associations, independent research institutes, and private foundations, has developed an alternative indirect cost model that has— reduced the indirect cost rate for all applicable institutions of higher education and nonprofit organizations (compared to indirect rates for fiscal year 2025); and optimized payment of legitimate and essential indirect costs involved in conducting Department of Defense research to ensure transparency and efficiency for Department of Defense-funded grants and contracts; and established an implementation plan with adequate transition time to change budgeting and accounting processes for affected institutions of higher education and nonprofit organizations.
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