A bill to amend section 4532 of title 10, United States Code, to provide for the coverage and treatment of overhead costs of United States factories and arsenals when not making supplies for the Army, and for other purposes.

Directs the Secretary of the Army to submit annually to Congress an estimate of the funds required in the next fiscal year to cover any overhead costs at factories and arsenals owned by the United States that are unused or underused due to low Army production requirements.