# Class Deviation 2020-O0013
# Class Deviation 2020-O0013 – Revision 4 - CARES Act Section 3610 Implementation

Status: Active
Date Issued: Effective immediately (Revision 4, superseding Revision 3 issued January 13, 2021)
Signed By: John M. Tenaglia, Principal Director, Defense Pricing and Contracting
Scope: All DoD contracting officers
Authority: FAR 31.101, Objectives; CARES Act Section 3610, Federal Contractor Authority (Pub. L. 116-136); American Rescue Plan Act of 2021 Section 4015 (Pub. L. 117-2)

## Summary

This deviation authorizes contracting officers to reimburse contractors for paid leave costs incurred to keep employees and subcontractor employees in a ready state during the COVID-19 public health emergency, covering leave taken between March 27, 2020 and September 30, 2021. Revision 4 extends the eligible leave period from March 31, 2021 to September 30, 2021 pursuant to section 4015 of the American Rescue Plan Act of 2021. Contracting officers must avoid duplication of payments with other COVID-19 relief programs and must secure contractor representations regarding any other relief claimed or received.

## Required Contracting Officer Actions

1. Establish in writing that a contractor qualifies as an affected contractor before applying the CARES Act Section 3610 cost principle.
2. Use DFARS 231.205-79, CARES Act Section 3610 Implementation, as the framework when authorizing reimbursement for paid leave costs under section 3610.
3. Avoid duplication of payments by verifying that contractors are not seeking reimbursement for costs already covered by other COVID-19 relief programs such as the Paycheck Protection Program or tax credits.
4. Secure representations from contractors affirming they have not and will not pursue reimbursement for the same costs under any other COVID-19 relief provision.
5. Ensure that reimbursement is funded only through amounts specifically obligated on a separate line item citing section 3610 of the CARES Act as the purpose.
6. Reduce the maximum reimbursement authorized by any credits the contractor is allowed under the Families First Coronavirus Response Act, the CARES Act or other applicable law specifically identifiable with the COVID-19 public health emergency.

## Affected Provisions and Clauses

### DFARS 231.205-79, CARES Act Section 3610 - Implementation (Clause)
- Change type: NEW
- Action: New DFARS cost principle created as a framework for implementing CARES Act section 3610 reimbursement of paid leave costs during the COVID-19 public health emergency.

## Notes

Eligible Leave Period: Paid leave must be taken no earlier than March 27, 2020 and no later than September 30, 2021. The prior deadline of March 31, 2021 was extended by section 4015 of the American Rescue Plan Act of 2021.

Contractor Documentation: Contractors are responsible for supporting all claimed costs with appropriate documentation and for identifying credits that may reduce reimbursement. Costs must be segregated and identifiable in the contractor's records using any reasonable method that provides a sufficient audit trail.

Telework and Site Closure Requirements: Reimbursement applies only when employees cannot perform work at an approved facility due to closures or other restrictions and are unable to telework because their job duties cannot be performed remotely.

Paycheck Protection Program Interaction: A small business contractor that uses the Paycheck Protection Program to pay employees and has the loan forgiven should not also seek reimbursement from DoD under section 3610 for the same costs.

Deviation Status: This class deviation remains in effect until rescinded. It revises and supersedes Class Deviation 2020-O0013 Revision 3.

## Suggested Questions

You can ask your AI assistant:
- What actions do I need to take for this deviation?
- Does this deviation affect commercial acquisitions under Part 12?
- Which clauses need to be removed from my existing contracts?
- How does this deviation change DFARS 231.205-79 specifically?
- Are there any SAM registration implications?

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Source: https://part52.dev
Generated: 2026-03-20
Memorandum: https://www.acq.osd.mil/dpap/policy/policyvault/USA000594-21-DPC.pdf