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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 09:52:37 -04:00

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LegalText 10 U.S.C. § 3673 Limitation on indemnification us united_states_code code_section 10 ARMED FORCES 257 CONTRACTS FOR LONG-TERM LEASE OR CHARTER OF VESSELS, AIRCRAFT, AND COMBAT VEHICLES 3673 10 U.S.C. § 3673 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc10@119-100.zip /us/usc/t10/s3673 data/legal/raw/us/code/title-10/usc10.xml e9593d4b013183ca4d88808a6e61c6bafeb9daa6fd933cc28d51dd2fea9f241c 06a2679d38355c44f4219c983fdad34009233205d6ba271593a4c1b17a739ec1 a8c3e7f8af5850771ca1fba90470e805b43abd4703c4bd02fa2d3a4c387452dd 2026-07-04 official
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10 U.S.C. § 3673 - Limitation on indemnification

Text

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.

(Added and amended Pub. L. 116283, div. A, title XVIII, § 1825(a), (c), Jan. 1, 2021, 134 Stat. 4206.)

Notes

Editorial Notes

References in TextThe 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. 116283, § 1825(c), was based on Pub. L. 98525, title XII, § 1232(a)(1)(C), Oct. 19, 1984, 98 Stat. 2600; Pub. L. 10335, title II, § 201(c)(6), May 31, 1993, 107 Stat. 98; Pub. L. 104106, div. A, title XV, § 1503(a)(21), Feb. 10, 1996, 110 Stat. 512.

Amendments2021—Pub. L. 116283, § 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 DateSection and amendment by Pub. L. 116283 effective Jan. 1, 2022, with additional provisions for delayed implementation and applicability of existing law, see section 1801(d) of Pub. L. 116283, set out as an Effective Date of 2021 Amendment note preceding section 3001 of this title.