; and (2) not later than 180 days after the date of the enactment of this Act, make available to the Director for assessment, analysis, and inspection— (A) all such material and information; and (B) a comprehensive list of all non-earth origin or exotic unidentified anomalous phenomena material. (e) Liability No criminal or civil action may lie or be maintained in any Federal or State court against any person for receiving material or information described in subsection (d) if that person complies with the notification and reporting provisions described in such subsection. (f) Limitation regarding independent research and development (1) In general 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 (c) 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 (d). (2) Effective date and applicability Paragraph (1) shall take effect on the date that is 60 days after the date of the enactment of this Act and shall apply with respect to funding from amounts appropriated before, on, or after such date. (g) Notice to Congress Not later than 30 days after the date on which the Director has received a notification under paragraph (1) of subsection (d) or information or material under paragraph (2) of such subsection, the Director shall provide written notification of such receipt to the appropriate committees of Congress and congressional leadership.