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48 CFR · Federal Acquisition Regulation and Defense supplement

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The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

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63 sections with “reimbursed”: the first 40

  • FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.
    …esentative, the Contractor shall substantiate invoices (including any subcontractor hours reimbursed at the hourly rate in the schedule) by evidence of actual payment, individual daily job timecards, records that verify the employees meet t…
  • DFARS 252.239-7011 Special construction and equipment charges.
    … stops using facilities or equipment which the Government has, in whole or part, directly reimbursed, the Contractor shall allow the Government credit for the value of the facilities or equipment attributable to the Government's contributio…
  • FAR 52.228-7 Insurance—Liability to Third Persons.
    …s contract and for which the Contractor seeks reimbursement. (c) The Contractor shall be reimbursed— (1) For that portion (i) of the reasonable cost of insurance allocable to this contract and (ii) required or approved under this clause; …
  • FAR 52.245-1 Government Property.
    …le to all property purchased by the Contractor for which the Contractor is entitled to be reimbursed as a direct item of cost under this contract shall pass to and vest in the Government upon the vendor's delivery of such property. (ii) Ti…
  • FAR 52.247-1 Commercial Bill of Lading Notations.
    …thorizes supplies to be shipped on a commercial bill of lading and the Contractor will be reimbursed these transportation costs as direct allowable costs, the Contractor shall ensure before shipment is made that the commercial shipping docu…
  • FAR 31.205-35 Relocation costs.
    …or Federal Insurance Contributions Act (26 U.S.C. chapter 21) taxes incident to allowable reimbursed relocation costs. (11) Payments for spouse employment assistance. (b) The costs described in paragraph (a) of this subsection must also m…
  • FAR 31.205-41 Taxes.
    …ause of the payment of any tax or duty allowed as contract costs, and if those costs were reimbursed by a foreign government, the amount of the reduction shall be paid to the Treasurer of the United States at the time the Federal income tax…
  • FAR 52.216-7 Allowable Cost and Payment.
    …tent that those amounts are properly allocable to costs for which the Contractor has been reimbursed by the Government. Reasonable expenses incurred by the Contractor for securing refunds, rebates, credits, or other amounts shall be allowab…
  • DFARS 252.228-7001 Ground and Flight Risk.
    …ractor's liability. (i) Reimbursement from a third party. In the event the Contractor is reimbursed or compensated by a third party for damage, loss, or destruction of covered aircraft and has also been compensated by the Government, the C…
  • FAR 6.302-4 International agreement.
    …ority may be used in circumstances such as— (1) When a contemplated acquisition is to be reimbursed by a foreign country that requires that the product be obtained from a particular firm as specified in official written direction such as a…
  • FAR 15.404-4 Profit.
    … the least cost risk in a cost-plus-fixed-fee level-of-effort contract, under which it is reimbursed those costs determined to be allocable and allowable, plus the fixed fee. (C) In evaluating assumption of cost risk, contracting officers …
  • FAR 16.303 Cost-sharing contracts.
    … contract is a cost-reimbursement contract in which the contractor receives no fee and is reimbursed only for an agreed-upon portion of its allowable costs. (b) Application. A cost-sharing contract may be used when the contractor agrees to…
  • FAR 31.205-6 Compensation for personal services.
    …reased employee income or Federal Insurance Contributions Act taxes incident to allowable reimbursed relocation costs are allowable under 31.205-35(a)(10).) (f) Bonuses and incentive compensation. (1) Bonuses and incentive compensation are…
  • FAR 31.205-43 Trade, business, technical, and professional activity costs.
    …dividuals who are not employees of the contractor, provided; (i) Such costs are not also reimbursed to the individual by the employing company or organization, and (ii) The individual's attendance is essential to achieve the purpose of th…
  • FAR 34.202 Integrated Baseline Reviews.
    …n must include the procedures for conducting the IBR and address whether offerors will be reimbursed for the associated costs. If permitted, reimbursement of offerors' pre-award IBR costs is governed by the provisions of FAR Part 31.
  • FAR 42.703-2 Certificate of indirect costs.
    …costs are excluded; and (ii) Set low enough to ensure that unallowable costs will not be reimbursed. (d) False certification. The contracting officer should consult with legal counsel to determine appropriate action when a contractor's ce…
  • FAR 42.803 Disallowing costs after incurrence.
    …) Submit a written request to the cognizant contracting officer to consider whether the unreimbursed costs should be paid and to discuss the findings with the contractor; (ii) File a claim under the Disputes clause, which the cognizant con…
  • FAR 42.1204 Applicability of novation agreements.
    …of the Government's obligations under the contracts, to the extent of the amounts paid or reimbursed. (7) The Transferor and the Transferee agree that the Government is not obligated to pay or reimburse either of them for, or otherwise giv…
  • FAR 45.602-4 Interagency property transfer costs.
    Agencies whose property is transferred to other agencies shall not be reimbursed for the property in any manner unless the circumstances of FMR 102-36.285 (41 CFR 102-36.285) apply. The agency receiving the property shall pay any transporta…
  • FAR 47.104-1 Government rate tender procedures.
    … lading endorsed to show that total transportation charges are assignable to, and will be reimbursed by, the Government (see the clause at 52.247-1, Commercial Bill of Lading Notations); and (2) Government bills of lading. (b) Agencies ma…
  • FAR 47.104-2 Fixed-price contracts.
    …c destination. In such cases, the contractor shall use a commercial bill of lading and be reimbursed for the direct and actual transportation cost as a separate item in the invoice. The clause at 52.247-1, Commercial Bill of Lading Notation…
  • FAR 47.104-3 Cost-reimbursement contracts.
    …nvenience and at the direction of the Government and whose total transportation costs are reimbursed by the Government. (c) The clause at 52.247-1, Commercial Bill of Lading Notations, will ensure that the Government receives the benefit o…
  • FAR 47.303-1 F.o.b. origin.
    …“This shipment is the property of, and the freight charges paid to the carrier(s) will be reimbursed by, the Government”; and (vi) The signature of the carrier's agent and the date the shipment is received by the carrier; and (6) Distribu…
  • FAR 47.303-17 Contractor-prepaid commercial bills of lading, small package shipments.
    …has obtained the carrier's receipt. The contractor pays the transportation charges and is reimbursed by the Government. Loss or damage claims shall be processed in accordance with agency regulations. (d) The contractor's invoice for reimbu…
  • FAR 47.305-13 Transit arrangements.
    …charges as separate amounts on the invoice for each individual shipment. The amount to be reimbursed by the Government shall not exceed the amount quoted in the offer. (4) The contracting officer shall insert in solicitations and contracts…
  • FAR 49.304-3 Submission of vouchers.
    …her than Personal, for costs reimbursable under the contract. The contractor shall not be reimbursed for costs of settlements with subcontractors unless required approvals or ratifications have been obtained (see 49.108).
  • FAR 49.403 Termination of cost-reimbursement contracts for default.
    …sal are not allowable (see subparagraph (h)(3) of the clause); and (2) The contractor is reimbursed the allowable costs, and an appropriate reduction is made in the total fee, if any, (see subparagraph (h)(4) of the clause). (c) The contr…
  • FAR 49.603-5 Cost-reimbursement contracts—partial termination.
    …ts and earned fee, if any, for the terminated portion of the contract will continue to be reimbursed on SF 1034, Public Voucher for Purchase and Services Other Than Personal, under the applicable provisions of the contract and part 31 of th…
  • FAR 52.216-15 Predetermined Indirect Cost Rates.
    …s for any fiscal year (or other period agreed to by the parties), the Contractor shall be reimbursed either at the rates fixed for the previous fiscal year (or other period) or at billing rates acceptable to the Contracting Officer (or cogn…
  • FAR 52.216-16 Incentive Price Revision—Firm Target.
    …pense shall not be included in any target price or in the total final price, but shall be reimbursed separately. (n) Taxes. As used in the Federal, State, and Local Taxes clause or in any other clause that provides for certain taxes or dut…
  • FAR 52.216-17 Incentive Price Revision—Successive Targets.
    …pense shall not be included in any target price or in the total final price, but shall be reimbursed separately. (p) Taxes. As used in the Federal, State, and Local Taxes clause or in any other clause that provides for certain taxes or dut…
  • FAR 52.222-16 Approval of Wage Rates.
    … the agency approved wage rate shall be at the expense of the Contractor and shall not be reimbursed by the Government. If the Government refuses to authorize the use of the overtime, the Contractor is not released from the obligation to pa…
  • FAR 52.226-6 Promoting Excess Food Donation to Nonprofit Organizations.
    …tion(s) that provides assistance to food-insecure people. (2) The Contractor will not be reimbursed for any costs incurred or associated with the donation of excess foods. Any costs incurred for excess food donations are unallowable. (d) …
  • FAR 52.229-3 Federal, State, and Local Taxes.
    … imposed under 26 U.S.C. 5000C may not be— (i) Included in the contract price; nor (ii) Reimbursed. (c) The contract price shall be increased by the amount of any after-imposed Federal tax, provided the Contractor warrants in writing tha…
  • FAR 52.229-4 Federal, State, and Local Taxes (State and Local Adjustments).
    … imposed under 26 U.S.C. 5000C may not be— (i) Included in the contract price; nor (ii) Reimbursed. (c) The contract price shall be increased by the amount of any after-imposed tax, or of any tax or duty specifically excluded from the co…
  • FAR 52.229-6 Taxes—Foreign Fixed-Price Contracts.
    … imposed under 26 U.S.C. 5000C may not be— (i) Included in the contract price; nor (ii) Reimbursed. (d)(1) Except as provided in subparagraph (d)(2) of this clause, the contract price shall be increased by the amount of any after-imposed…
  • FAR 52.229-8 Taxes—Foreign Cost-Reimbursement Contracts.
    …ternal Revenue Code (Title 26, U.S.C.) because of the payment of any tax or duty that was reimbursed under this contract, the amount of the reduction shall be paid or credited at the time of such offset to the Government of the United State…
  • FAR 52.229-9 Taxes—Cost-Reimbursement Contracts With Foreign Governments.
    …ternal Revenue Code (Title 26, U.S.C.) because of the payment of any tax or duty that was reimbursed under this contract, the amount of the reduction shall be paid (not credited to the contract) to the Treasurer of the United States at the …
  • FAR 52.229-12 Tax on Certain Foreign Procurements.
    …s imposed under 26 U.S.C. 5000C may not be— (1) Included in the contract price; nor (2) Reimbursed. (g) A taxpayer may, for a fee, seek advice from the Internal Revenue Service (IRS) as to the proper tax treatment of a transaction. This …
  • FAR 52.232-7 Payments under Time-and-Materials and Labor-Hour Contracts.
    … two weeks. The Contractor shall substantiate vouchers (including any subcontractor hours reimbursed at the hourly rate in the schedule) by evidence of actual payment and by— (i) Individual daily job timekeeping records; (ii) Records that…

FAR (chapter 1)

DFARS (chapter 2, Defense)

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.