to regulation under the Federal Acquisition Regulation. (e) Definitions and special rules (1) Definitions In this section, the terms expanded affiliated group , foreign incorporated entity , person , domestic , and foreign have the meaning given those terms in section 835(c) of the Homeland Security Act of 2002 ( 6 U.S.C. 395(c) ). (2) Special rules In applying subsection (b) of this section for purposes of subsection (a) of this section, the rules described under 835(c)(1) of the Homeland Security Act of 2002 ( 6 U.S.C. 395(c)(1) ) shall apply. . (2) Clerical amendment The table of sections at the beginning of chapter 47 of title 41, United States Code, is amended by inserting after the item relating to section 4712 the following new item: 4713. Prohibition on awarding contracts to inverted domestic corporations. . (b) Defense contracts (1) In general Chapter 137 of title 10, United States Code, is amended by adding at the end the following new section: 2340. Prohibition on awarding contracts to inverted domestic corporations (a) Prohibition (1) In general The head of an agency may not award a contract for the procurement of property or services to— (A) any foreign incorporated entity that such head has determined is an inverted domestic corporation or any subsidiary of such entity