12 2 STA T .453 3 PUBLIC LA W 11 0– 41 7—O CT. 14 , 200 8SEC.823 . R E VI SI ONT OT H E AP P L ICATION O F COST ACCO U NTIN G STAN D ARDS. (a)REQUIR E M E NTFO RRE V IE W OF EX EM P TION S TOT H E C OST AC COUNTIN GS T A N D ARDS .—The C ost A c co un t i n g Stan d a r ds B oard sha l l— ( 1 )re v ie w the ina p plica b ilit y o f the cost accounting stand - ards , in accordance with e x isting exe m ptions, to any contract or subcontract that is executed and performed outside the U nited States when such a contract or subcontract is performed by a contractor that, but for the fact that the contract or subcontract is being executed and performed entirely outside the United States, would be re q uired to comply with such standards
and ( 2 ) determine whether the application of the standards to such a contract or subcontract (or any category of such contracts and subcontracts) would benefit the G overnment. (b) P U BL ICATION OF REQUEST FOR I NFORMATION.—The Cost Accounting Standards Board shall publish a request for information as part of the review required by subsection (a) and shall provide a copy of the request to the appropriate committees of Congress not less than five days before the publication of such request. (c) REPORT TO CONGRESS UPON COMPLETION OF THE REVIEW.— N ot later than 2 70 days after the date of the enactment of this Act, the Cost Accounting Standards Board shall submit to the appropriate committees of Congress a report containing— (1) any revision to the cost accounting standards proposed as a result of the review required by subsection (a) and a copy of any proposed rulema k ing implementing the revision; or (2) if no revision and rulemaking are proposed, a detailed j ustification for such decision. (d) D EFINITIONS.—In this section
(1) The term ‘ ‘appropriate committees of Congress ’ ’ means the Committees on Armed Services of the Senate and of the H ouse of Representatives, the Committee on Homeland Security and Governmental Affairs of the Senate, and the Committee on O versight and Government Reform of the House of Rep- resentatives. (2) The term ‘‘cost accounting standards’’ means the stand- ards promulgated under section 2 6 of the Office of F ederal Procurement Policy Act ( 4 1 U.S.C. 422). ( 3 ) The term ‘‘Cost Accounting Standards Board’’ means the Board established pursuant to section 26 of the Office of Federal Procurement Policy Act (41 U.S.C. 422). SEC. 82 4 . M ODIFICATION AND E X TENSION OF PILOT PROGRAM FOR TRANSITION TO FOLLO W- ON CONTRACTS UNDER AUTHORIT Y TO CARRY OUT CERTAIN PROTOTYPE PRO J ECTS. (a) EXPANSION OF SCOPE OF PILOT PROGRAM.—Paragraph (1) of section 8 4 5 (e) of the National Defense Authori z ation Act for Fiscal Y ear 1 9 94 (10 U.S.C. 2371 note) is amended by striking ‘‘under prototype projects carried out under this section’’ and inserting ‘‘developed under prototype projects carried out under this section or research projects carried out pursuant to section 2371 of title 10, United States Code’’. Deadlin e .
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