; and (B) not later than 180 days after the date of the enactment of this Act, make available to the Director for assessment, analysis, and inspection— (i) all such material and information; and (ii) a comprehensive list of all non-earth origin or exotic unidentified anomalous phenomena materiel. (2) Protections The provision of notice and the making available of material and information under paragraph (1) shall be treated as an authorized disclosure under section 1673(b) of the James M. Inhofe National Defense Authorization Act for Fiscal Year 2023 ( 50 U.S.C. 3373b ). (c) 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 material or information described in subsection (a) shall not be allowable as indirect expenses for purposes of contracts covered by such instruction, unless such material and information is made available to the Director in accordance with subsection (b). (d) Notice to Congress Not later than 30 days after the date on which the Director has received a notification under subparagraph (A) of subsection (b)(1) or information or material under paragraph (B) of such subsection, the Director shall provide a written notification of such receipt to the appropriate committees of Congress and congressional leadership. (e) Definitions In this section: (1) The term appropriate committees of Congress means— (A) the Select Committee on Intelligence, the Committee on Armed Services, and the Committee on Appropriations of the Senate; and (B) the Permanent Select Committee on Intelligence, the Committee on Armed Services, and the Committee on Appropriations of the House of Representatives. (2) The term congressional leadership means— (A) the majority leader of the Senate; (B) the minority leader of the Senate