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Federal Register / Vol. 86, No. 186 / Wednesday, September 29, 2021 / Proposed Rules
costs to covered contracts during the preceding fiscal year is not subject to the limitations in paragraph c of this section.
Major contractor means any contractor whose covered segments allocated a total of more than $11,000,000 in IR&D and B&P costs to covered contracts during the preceding fiscal year. For purposes of calculating the dollar threshold amounts to determine whether a contractor meets the definition of major contractor, do not include contractor segments allocating less than $1,100,000 of IR&D
and B&P costs to covered contracts during the preceding fiscal year.
c Allowability. i Departments/
agencies shall not supplement this regulation in any way that limits IR&D
and B&P cost allowability.
ii See 225.73032c for allowability provisions affecting foreign military sale contracts.
iiiA For incurred IR&D costs to be allowable 1 The chief executive officer CEO
of the contractor must have determined that the expenditures will advance the needs of DoD for future technology and advanced capability 10 U.S.C. 2372d see 242.7713; and 2 For major contractors only i The IR&D projects generating the IR&D costs must be reported to the Defense Technical Information Center DTIC using the DTICs online input form and instructions at https defense innovationmarketplace.dtic.mil/
industry-portal/;
ii The DTIC inputs must be updated at least annually, no later than 3 months after the end of the contractors fiscal year, and when the project is completed;
and iii For each IR&D project beginning on or after October 1, 2017, the DTIC
input must include a statement that the CEO of the contractor determined that the expenditures will advance the needs of DoD for future technology and advanced capability.
B The amount of IR&D costs allowable under DoD contracts shall not exceed the lesser of 1 Such contracts allocable share of total incurred IR&D costs; or 2 The total amount of incurred IR&D
costs that the CEO of the contractor has determined will advance the needs of DoD for future technology and advanced capability.
C Contractors not meeting the threshold of a major contractor are encouraged to use the DTIC online input form and instructions at https defense innovationmarketplace.dtic.mil/
industry-portal/ to report IR&D projects in order to provide DoD with visibility
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into the technical content of the contractors IR&D projects.
iv Incurred IR&D and B&P costs must be reported independently from each other and other incurred indirect costs.
PART 242CONTRACT
ADMINISTRATION
4. Amend section 242.302 by revising paragraph a9 to read as follows:

242.302

Contract administration functions.

a
9 For additional contract administration functions related to IR&D
and B&P projects performed by major contractors, see 242.7713a.

5. Revise sections 242.7711, 242.7712, and 242.7713 to read as follows:
Sec.

242.7711
242.7712
242.7713

Scope.
Policy.
Responsibilities.

242.7711

242.7714

Scope.

This section implements 10 U.S.C.
2372, Independent research and development costs: Allowable costs; 10
U.S.C. 2372a, Bid and proposal costs:
Allowable costs; and 10 U.S.C. 2313a, Defense Contract Audit Agency: annual report.
242.7712

Policy.

Defense contractors are encouraged to engage in independent research and development IR&D projects that will advance the needs of DoD for future technology and advanced capability see 231.20518ciii.
242.7713

Responsibilities.

a The cognizant administrative contracting officer ACO or corporate ACO shall determine cost allowability of IR&D and B&P costs as set forth in 231.20518 and FAR 31.20518.
b The Defense Contract Audit Agency DCAA shall 1 For the DoD-wide B&P program, submit an annual report to the Principal Director, Defense Pricing and Contracting, Office of the Under Secretary of Defense for Acquisition and Sustainment, as required by 10 U.S.C.
2372ac; the Defense Contract Management Agency or the military department responsible for performing contract administration functions is responsible for providing DCAA with statistical information, as necessary; and 2 For IR&D and B&P costs incurred under any DoD contract in the previous
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Government fiscal year, submit an annual report to the congressional defense committees as required by 10
U.S.C. 2313a.
c The Office of the Under Secretary of Defense for Research and Engineering OUSDR&E, is responsible for establishing a regular method for communication 1i From DoD to contractors, of timely and comprehensive information regarding planned or expected needs of DoD for future technology and advanced capability, by posting information on communities of interest and upcoming meetings on the Defense Technical Information Center DTIC website at https defenseinnovationmarketplace.
dtic.mil/communities-of-interest; and ii From contractors to DoD, of brief technical descriptions of contractor IR&D projects; and 2 By providing OUSDR&E contact information: osd.pentagon.ousdre.mbx.communications@mail.mil.
6. Add section 242.7714 to subpart 242.7 to read as follows:
Contract clause.

Use the clause at 252.24270XX, Independent Research and Development and Bid and Proposal Incurred Costs, in solicitations and contracts that exceed the simplified acquisition threshold.
PART 252SOLICITATION
PROVISIONS AND CONTRACT
CLAUSES
7. Add section 252.24270XX to read as follows:

252.24270XX Independent Research and Development and Bid and Proposal Incurred Costs.

As prescribed in 242.7714, use the following clause:
Independent Research and Development and Bid and Proposal Incurred Costs DATE
a In order for the Defense Contract Audit Agency to submit the annual report required by 10 U.S.C. 2313a, the Contractor shall 1 Report to website TBD a consolidated spreadsheet of all independent research and development IR&D and bid and proposal B&P costs incurred by the Contractor during performance of any DoD contract in the previous fiscal year, beginning October 1
through September 30; and 2 Submit this report no later than December 31 of each year.
b IR&D and B&P incurred costs shall be reported separately and shall be reported by costs attributable to 1 The Department of Defense non-foreign military sales;
2 Foreign military sales; and 3 Other.

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