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10 USC § 3673 - Limitation on indemnification 

---
identifier: "/us/usc/t10/s3673"
source: "usc"
legal_status: "official_legal_evidence"
title: "10 USC § 3673 - Limitation on indemnification"
title_number: 10
title_name: "ARMED FORCES"
section_number: "3673"
section_name: "Limitation on indemnification"
chapter_number: 257
chapter_name: "CONTRACTS FOR LONG-TERM LEASE OR CHARTER OF VESSELS, AIRCRAFT, AND COMBAT VEHICLES"
part_number: "V"
part_name: "ACQUISITION"
positive_law: true
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added and amended Pub. L. 116–283, div. A, title XVIII, § 1825(a), (c), Jan. 1, 2021, 134 Stat. 4206.)"
---

# § 3673. Limitation on indemnification

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.

---

**Source Credit**: (Added and amended Pub. L. 116–283, div. A, title XVIII, § 1825(a), (c), Jan. 1, 2021, 134 Stat. 4206.)

## Editorial Notes

### References in Text

The 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 , which was transferred to this section and amended by , was based on , , ; , , ; , , .

### Amendments

2021—, transferred par. (2) of  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 Date

Section and amendment by  effective , with additional provisions for delayed implementation and applicability of existing law, see , set out as an Effective Date of 2021 Amendment note preceding .