Among the most challenging areas of regulatory compliance for federal contractors are cost accounting and cost and pricing data disclosure requirements.  Indeed, many companies place guardrails on the nature and scale of their business relationships with the U.S. government precisely to avoid the application of these requirements.  In a move that seems consistent with the federal government’s push towards expanding the defense industrial base and working with more commercial companies, Congress recently released the final negotiated language of the FY 2026 National Defense Authorization Act (“NDAA”).  The draft text, currently awaiting a full Senate vote, contains impactful changes to reduce the applicability of federal Cost Accounting Standards (“CAS”) and the Truthful Cost or Pricing Data Statute (formerly the Truth in Negotiations Act, commonly referred to as “TINA”). Continue Reading FY26 NDAA Aims to Raise the Dollar Thresholds for the Applicability of CAS and TINA