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Icebreaker Recapitalization Act This bill directs the Department of the Navy to enter into multiyear contracts for the procurement of up to six heavy duty polar icebreakers and any associated systems and equipment. The Department may enter into one or more contracts, beginning in FY 2016, for advance procurement associated with such vessels, systems, and equipment. The Department and the Department in which the Coast Guard is operating shall enter into a memorandum of agreement under which the Coast Guard shall: identify the vessel specifications, capabilities, systems, equipment, and other details required for the design of heavy polar icebreakers, with the Coast Guard retaining final decision authority; oversee the construction of authorized heavy polar icebreakers; and to the extent not adequately addressed in the 1965 Revised Memorandum of Agreement between the Department of the Navy and the Department of the Treasury on the Operation of Icebreakers, transfer heavy polar icebreakers from the Navy to the Coast Guard to be maintained and operated by the Coast Guard.

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