# § 995. Accountability for contractors using military working dogs
**(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—
**(1)** the number of military working dogs that are in the possession of the covered contractor and located outside of the continental United States in support of a military operation, if any; and
**(2)** the primary location of any such military working dogs.
**(b)** **Covered Contract Defined.—** In this section the term “covered contract” means a contract that the Secretary of Defense determines involves military working dogs.
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**Source Credit**: (Added Pub. L. 117–263, div. A, title III, § 382(a), Dec. 23, 2022, 136 Stat. 2543.)
## Statutory Notes and Related Subsidiaries
### Effective Date
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> , 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 [
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### Deadline for Guidance
> “Not later than 180 days after the date of the enactment of this Act [
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> ], the Under Secretary of Defense (Comptroller) shall issue the guidance on the annual reporting requirement under
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> , United States Code, as added by subsection (a).”
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