PUBLIC LAW 98-94—SEPT. 24, 1983 97 STAT. 681 (including lost tax revenues) of any such lease or charter arrange- ment compared with the cost to the United States of direct procure- ment of the aircraft or naval vessels by the United States. "(2) Any such analysis shall be reviewed and evaluated by the Director of the Office of Management and Budget and the Secretary of the Treasury within 30 days after the date on which the request and analysis are submitted to Congress. The Director and Secretary shall conduct such review and ev^uation on the basis of the guide- lines issued pursuant to subsection (f) and shall report to Congress in writing on the results of their review and evaluation at the earliest practicable date, but in no event more than 45 days after the date on which the request and analysis are submitted to the Congress. "(3) Whenever a request is submitted to Congress for the authori- zation of funds for the Department of Defense for the long-term lease or charter of aircraft or naval vessels authorized under this section, the Secretary of Defense— "(A) shall indicate in the request what portion of the requested funds is attributable to capital-hire; and "(B) shall reflect such portion in the appropriate procurement account in the request. "(f) The Director of the Office of Management and Budget and the Secretary of the Treasury shall jointly issue guidelines for determin- ing under what circumstances the Department of Defense may usc lease or charter arrangements for aircraft and naval vessels rather than directly procuring such aircraft and vessels. Such guidelines shall be issued not later than 90 days after the date of enactment of this section.". (2) The table of sections at the beginning of such chapter is amended by adding at the end thereof the following new item: "2401. Requirement for authorization by law of certain contracts relating to vessels and aircraft.". (3) Section 2401 of title 10, United States Code, as added by paragraph (1), shall not apply in the case of any lease or charter agreement entered into by the Department of Defense before De- cember 1, 1983. (b) Funds appropriated pursuant to an authorization contained in this Act may not be used to indemnify any person under the terms of a contract entered into with the United States under section 2401 of title 10, United States Code (as added by subsection (a))— (1) for any amount paid or due by any person to the United States for any liability arising under the Internal Revenue Code of 1954; or (2) to pay any attorneys' fees in connection with such contract. (c)(l) At the same time that the President submits the budget request for the Department of Defense to Congress for fiscal year 1985, the Secretary of Defense shall submit a written report to the Committees on Armed Services and on Appropriations of the Senate and House of Representatives concerning leases or charters de- scribed in paragraph (2). (2) Such report shall include a list of all leases, charters, service contracts, or conditional sales, the term of which is for a period of 1 year or longer, for m^jor items of defense equipment (including aircraft and naval vessels) which are to be funded either directly or indirectly by any portion of the funds contained in such budget Analysis, review and evaluation. Report to Congress. Request submittal to Congress. Guidelines. 10 USC 2401 note. 10 USC 2401 note. 26use1etseq. Submittal to congressional committees.
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