H.R. 8800

National Defense Authorization Act for Fiscal Year 2027

Official summary

Written by the Congressional Research Service.

National Defense Authorization Act for Fiscal Year 2027

This bill sets forth policies and authorities for FY2027 for Department of Defense (DOD) programs, activities, and military construction as well as the national security programs of the Department of Energy (DOE).

Among other elements, the bill

  • authorizes the procurement of various items, including aircraft and ships;
  • sets active duty and reserve component personnel strength levels;
  • sets policy regarding various aspects of military health care and military compensation;
  • sets policy regarding DOD acquisitions and acquisition management, including contracting authorities and the acquisition workforce;
  • sets policy for various matters related to DOD interactions with foreign nations, including matters concerning Israel, Europe, and the Indo-Pacific;
  • sets policy for various matters related to DOD cybersecurity and artificial intelligence;
  • requires DOD to include projected demand for foreign military sales in certain contexts, including munitions production planning, sustainment planning for major defense acquisition programs, and decisions regarding production rate increases of defense articles;
  • requires DOD to establish an expedited qualification process for new domestic and allied sources of certain strategic materials, including specified metals, alloys, oxides, and magnets;
  • authorizes specified military construction projects and extends the authorization of certain projects from previous fiscal years; and 
  • authorizes the National Nuclear Security Administration, Defense Nuclear Facilities Safety Board, Naval Petroleum Reserves, and Maritime Administration.

For additional information on the National Defense Authorization Act (NDAA) see

  • In Focus IF10516, Defense Primer: Navigating the NDAA, and
  • In Focus IF10515, Defense Primer: The NDAA Process.

Text of the bill

Expand all

A Department of Defense Authorizations

I Procurement

A Authorization of Appropriations

B Army Programs

C Navy Programs

D Air Force Programs

E Defense-wide, Joint, and Multiservice Matters

II RESEARCH, DEVELOPMENT, TEST, AND EVALUATION

A Authorization of Appropriations

B Program Requirements, Restrictions, and Limitations

C Plans, Reports, and Other Matters

III Operation and Maintenance

A Authorization of Appropriations

B Energy and Environment

C Logistics and Sustainment

D Reports

E Other Matters

IV MILITARY PERSONNEL AUTHORIZATIONS

A Active Forces

B Reserve Forces

C Authorization of Appropriations

V MILITARY PERSONNEL POLICY

A Officer Policy and Reserve Component Management

B Recruitment, General Service Authorities and Prohibitions, and Military Records

C Member Training

D Member Education

E Military Justice

F Investigations and Other Legal Matters

G Career Transition

H Family Programs, Child Care, and Dependent Education

I Decorations and Awards

J Other Matters and Miscellaneous Reports

K Military Chaplains Modernization Act of 2026

VI MILITARY COMPENSATION AND OTHER BENEFITS

A Bonus and Incentive Pays

B Allowances

C Leave

D Family and Survivor Benefits

E Defense Resale Matters

F Other Benefits, Reports, and Briefings

VII Health Care Provisions

A TRICARE and Other Health Benefits

B Health Care Administration

C Studies, Reports, and Other Matters

VIII Acquisition Policy, Acquisition Management, and Related Matters

A Acquisition Policy and Management

Sec. 811. Review of defense audit agencies Added Jun 15

Where this section came from

Not in the first version (Introduced in House, May 13).

  1. Jun 15, 2026 · Reported in House Marked up by House Committee on Armed Services, Jun 4 Reported by House Committee on Armed Services, Jun 15 Committee members' individual votes aren't in our records.
What is a markup?

A markup is a committee meeting where members go through a bill and vote on changes before sending it to the full chamber.

(a) Review required. Not later than 180 days after the date of the enactment of this Act, the Secretary of Defense shall seek to enter into a contract with an entity that conducts audits, reviews, or surveillance of companies listed on a national securities exchange, to conduct a comprehensive review of the standards, guidance, and policies of the defense audit agencies relating to audits, reviews, and surveillance of defense contractors. The purpose of the comprehensive review shall be to identify opportunities to improve the processes of the defense audit agencies for auditing, reviewing, and surveilling defense contractors, including to streamline the auditing, reviewing, and surveilling processes, ensure materiality of reviews, and generally improve the effectiveness of the audits, reviews, and surveillance activities of the defense audit agencies.

(b) Elements. The comprehensive review required by subsection (a) shall assess the following:

(1) A comparison of—

(A) the processes used by the defense audit agencies to conduct audits, reviews, and surveillance of defense contractors; and

(B) industry best practices for such processes.

(2) A comparison of—

(A) the standards used by the defense audit agencies in connection with such audits, reviews, and surveillance, including the use of materiality standards; and

(B) industry best practices for such standards.

(3) The extent to which industry best practices are applicable and transferrable to the audits, reviews, and surveillance of defense contractors by the defense audit agencies.

(c) Report. Not later than one year after the date of the enactment of this Act, the entity contracted for the comprehensive review required by subsection (a) shall provide a report on the results of the review to the Secretary of Defense and the Inspector General of the Department of Defense. The report shall include—

(1) findings on the effectiveness of the defense audit agencies in conducting audits, reviews, and surveillance of defense contractors;

(2) the comparison described in subsection (b)(1);

(3) the comparison described in subsection (b)(2);

(4) the assessment described in subsection (b)(3); and

(5) Recommendations for improving the effectiveness of the defense audit agencies in conducting audits, reviews, and surveillance of defense contractors, including recommendations for—

(A) improving the training of the staff of the defense audit agencies who conduct such audits, reviews, and surveillance;

(B) improving the accuracy and reliability of such audits, reviews, and surveillance;

(C) ensuring the use of a materiality standard similar to the standard used in generally accepted auditing standards;

(D) improving the processes used by the defense agencies to conduct such audits, reviews, and surveillance;

(E) relieving the burdens on defense contractors of such audits, reviews, and surveillance without undermining the effectiveness and integrity of such audits, reviews, and surveillance; and

(F) ensuring the effective implementation of such recommendations by the defense audit agencies and the effective monitoring of such implementation.

(d) Submission to congressional committees. Not later than 60 days after the date on which the Inspector General of the Department of Defense receives the report required by subsection (c), the Inspector General shall submit to the congressional defense committees an unaltered copy of the report, along with any comments or recommendations that the Inspector General considers appropriate.

(e) Definitions. In this section:

(1) The term defense audit agency means the Defense Contract Audit Agency and the Defense Contract Management Agency.

(2) The term industry best practices means the best practices used to conduct audits, reviews, and surveillance of companies listed on a national securities exchange, in accordance with generally accepted auditing standards or national securities exchange requirements, as appropriate.

(3) The term national securities exchange means an exchange registered as a national securities exchange under section 6 of the Securities Exchange Act of 1934 (15 U.S.C. 78f).

B Amendments to General Contracting Authorities, Procedures, and Limitations

C Provisions Relating to Acquisition Workforce Development

D Intellectual Property Matters

E Other Matters

IX Department of Defense Organization and Management

X General Provisions

A Financial Matters

B Naval Vessels and Shipyards

C Counterterrorism

D Miscellaneous Authorities and Limitations

E Studies and Reports

F Other Matters

XI Civilian Personnel

XII Matters relating to Foreign Nations

A Assistance and Training

B Matters relating to the Near and Middle East

C Matters relating to Israel

D Matters relating to Europe

E Matters relating to the Indo-Pacific

F Reports

G Other matters

XIV Other Authorizations

A Military Programs

B Other Matters

XV Cyberspace-related Matters

A Cybersecurity

B Information Technology and Artificial Intelligence

C Reports and Other Matters

XVI Space Activities, Strategic Programs, and Intelligence Matters

A Space Activities

B Defense Intelligence and Intelligence-Related Activities

C Nuclear Forces

D Missile Defense Programs

E Other Matters

F Matters Relating to Adversary Supply Chains

XVII Other Defense Matters

A Miscellaneous Authorities and Limitations

B Other Matters

C Initiating biomedical outcomes to garner advancements into innovative efficacy

D Unidentified Anomalous Phenomena Records Collection At the National Archives and Records Administration

XVIII Revitalization of the Defense Industrial Base

A Provisions to Protect and Strengthen Supply Chains

B Provisions Relating to Defense Industrial Base Manufacturing

C Organic Industrial Base

D Small Business Matters

E Defense Industrial Base Workforce Matters

F Other Matters

B Military Construction Authorizations

XXI Army Military Construction

XXII Navy Military Construction

XXIII Air Force Military Construction

XXIV Defense Agencies Military Construction

XXV International Programs

A North Atlantic Treaty Organization Security Investment Program

B Host Country In-Kind Contributions

XXVI Guard and Reserve Forces Facilities

XXVII Base Realignment and Closure Activities

XXVIII Military Construction General Provisions

A Military Construction Programs

B Military Housing Reforms

C Real Property and Facilities Administration

D Land Conveyances and Withdrawals

E Pilot Programs

F Miscellaneous Authorities

G Reports and Other Matters

C Department of Energy National Security Authorizations and Other Authorizations

XXXI Department of Energy National Security Programs

A National Security Programs and Authorizations

B Program Authorizations, Restrictions, and Limitations

C Reports and Other Matters

XXXII Defense Nuclear Facilities Safety Board

XXXIV Naval Petroleum Reserves

XXXV Maritime Administration

A Authorization of Appropriations

A Maritime Administration

B Merchant Marine Academy

C Other Matters

D Coast Guard

E Maritime Workforce and Education

XXXVI SHIPs for America

A Oversight and Accountability

B Maritime Security Trust Fund

C Sealift capability

D Vessels of the United States in international commerce

1 Strategic sealift programs

2 Cargo preference

3 Regulatory reform

E Shipbuilding

1 Shipbuilding financial incentives

2 Department of Defense Programs

3 Shipbuilding innovation and infrastructure

F Workforce Development

1 Workforce incentives

2 Workforce Pipeline

3 United States Merchant Marine Academy and State maritime academies

4 Maritime Credentialing Modernization

D Funding Tables

XLI Procurement

XLII Research, Development, Test, and Evaluation

XLIII Operation and Maintenance

XLIV Military Personnel

XLV Other Authorizations

XLVI Military Construction

XLVII Department of Energy National Security Programs

E SAVE America Act