; (B) the systems and subsystems subject to testing in the previous year and the results of such tests, including a description of the requirements for electronic protection established for the tested systems and subsystems; and (C) each waiver issued in the previous year with respect to such requirements, together with a detailed rationale for the waiver and a plan for addressing any issues that formed the basis of the waiver request. 1687. Limitation on use of funds for certain unreported programs (a) Limitation on availability of funds None of the funds authorized to be appropriated or otherwise made available by this Act may be obligated or expended in support of any activities involving unidentified anomalous phenomena protected under any form of special access or restricted access limitations unless the Secretary of Defense has provided the details of the activity to the appropriate congressional committees and congressional leadership, including for any activities described in a report released by the All-Domain Anomaly Resolution Office in fiscal year 2024. (b) Limitation regarding independent research and development Consistent with Department of Defense Instruction Number 3204.01 (dated August 20, 2014, incorporating change 2, dated July 9, 2020; relating to Department policy for oversight of independent research and development), independent research and development funding relating to unidentified anomalous phenomena shall not be allowable as indirect expenses for purposes of contracts covered by such instruction, unless such material and information is made available the appropriate congressional committees and congressional leadership. (c) Definitions In this section: (1) The term appropriate congressional committees means— (A) the congressional defense committees; and (B) the Permanent Select Committee on Intelligence of the House of Representatives and the Select Committee on Intelligence of the Senate. (2) The term congressional leadership means— (A) the majority leader of the Senate