Expenditure of funds across fiscal years for Department of Defense intelligence and counterintelligence activities

Section 429a of title 10, United States Code, is amended— (1) in subsection (a), by striking subsections (b) and (c) and inserting subsections (b) and (d); (2) by redesignating subsections (c) through (g) as subsections (d) though (h), respectively; (3) by inserting after subsection (b) the following new subsection: (c) Availability of funds for programs across fiscal years (1) With respect to fiscal year 2027 and any subsequent fiscal year, not more than 10 percent of the amounts described in paragraph (2) may be used for programs under subsection (a) that begin in such fiscal year and end not later than the end of the second fiscal year thereafter. (2) The amounts described in this paragraph are amounts— (A) made available in fiscal year 2027 or any subsequent fiscal year to carry out the authority in subsection (a); and (B) that the Secretary may expend without making a notification pursuant to the limitation in subsection (b).; and (4) in subsection (e), as so redesignated— (A) by striking Not later and inserting (1) Not later; (B) by striking section (c) and inserting subsection (d); and (C) by adding at the end the following new paragraph: (2) The Secretary shall include in each report under paragraph (1) a separate portion detailing how the Secretary carried out subsection (c) during the fiscal year covered by the report with respect to the availability of funds for programs in more than one fiscal year, including— (A) an explanation for carrying out such subsection for such programs and the purpose of such programs; (B) the balance of such funds available for such programs following the first fiscal year in which funds were expended, by activity and by fiscal year; and (C) the program elements of such programs..