10 U.S.C. § 995
(a) Annual Reporting Requirement for Contractors.— Each covered contract shall specify that the contractor is required to submit to the Under Secretary of Defense (Comptroller), on an annual basis for the duration of the covered contract, a report containing an identification of—
(Added Pub. L. 117–263, div. A, title III, § 382(a), , 136 Stat. 2543.)
Pub. L. 117–263, div. A, title III, § 382(b), , 136 Stat. 2543, provided that:
“
Section 995 of title 10, United States Code, as added by subsection (a), shall apply with respect to a contract entered into on or after the date of the enactment of this Act [
Dec. 23, 2022].”
Pub. L. 117–263, div. A, title III, § 382(d), , 136 Stat. 2543, provided that:
“Not later than 180 days after the date of the enactment of this Act [
Dec. 23, 2022], the Under Secretary of Defense (Comptroller) shall issue the guidance on the annual reporting requirement under
section 995 of title 10, United States Code, as added by subsection (a).”