shall include a provision that requires the commercial entity to reimburse the Department of Defense for all direct costs to the United States that are associated with any good, service, or equipment provided to the commercial entity under the contract or other transaction. (B) Indirect costs If the Secretary of a military department enters into a contract or other transaction with a commercial entity under paragraph (1), such contract or transaction may include a provision that requires the commercial entity to reimburse the Department of Defense for such indirect costs as the Secretary considers to be appropriate. In such a case, such contract or other transaction may provide for the reimbursement of such indirect costs through the establishment of a rate, fixed price, or similar mechanism the Secretary concerned determines is reasonable. (3) Retention of funds collected from commercial users Any amount collected from a commercial entity as a reimbursement under paragraph (2) shall be credited to the appropriations account from which the cost for which such reimbursement is provided was derived. (4) Regulations The Secretary of each of the military departments shall prescribe regulations to carry out this subsection. (c) Definitions In this section: (1) Space launch The term space launch includes all activities, supplies, equipment, facilities, or services supporting launch preparation, launch, reentry, recovery, and other launch-related activities for both the payload and the space transportation vehicle. (2) Commercial entity The term commercial entity or commercial means a non-Federal entity organized under the laws of the United States or of any jurisdiction within the United States. (d) Transition limitations and reporting requirements For each of fiscal years 2024, 2025, and 2026, the Secretary of a military department shall— (1) with respect to any contract or other transaction authority entered into pursuant to subsection (b), limit the amount of the indirect costs that are reimbursable under paragraph