§ 6115. Expense allowance of President pro tempore of Senate; methods of payment; taxability

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1978

   Second Supplemental Appropriations Act, 1978

   Pub. L. 95–355 title I · 92 Stat. 523

   Enacted · 2 U.S.C. § 6115

   Pub. L. 95–355, title I, Sept. 8, 1978, 92 Stat. 532

   Source evidence

   Code source credit
   Pub. L. 95–355, title I, Sept. 8, 1978, 92 Stat. 532

   Enacted provision · exact public law
   TITLE I CHAPTER I DEPARTMENT OF AGRICULTURE animal and plant health inspection service For an additional amount for “Animal and Plant Health Inspection Service”, $2,000,000. economic research service For an additional amount for “Economic Research Service”, $950,000. Federal Crop Insurance Corporation subscription to capital stock To enable the Secretary of the Treasury to subscribe and pay for capital stock of the Federal Crop Insurance Corporation, as provided in section 504 of the Federal Crop Insurance Act (7 U.S.C. 1504), $20,000,000. Farmers Home Administration rural water and waste disposal grants For an additional amount for grants pursuant to sections 306(a)(2) and 306(a)(6) of the Consolidated Farm and Rural Development Act, as amended (7 U.S.C. 1926), $50,000,000 to remain available until expended, pursuant to section 306(d) of the above Act. salaries and expenses For an additional amount for “Salaries and Expenses”, $1,000,000. Soil Conservation Service conservation operations For an additional amount for “Conservation Operations”, $7,700,000, to remain available until expended. watershed and flood prevention operations For an additional amount for emergency measures for runoff retardation and soil erosion prevention, as provided by section 216 of the Flood Control Act of 1950 (33 U.S.C. 701b–1) in addition to funds provided elsewhere, $80,000,000, to remain available until expended. Agricultural Stabilization and Conservation Service emergency conservation measures For an additional amount for emergency conservation measures, to be used for the same purposes and subject to the same conditions as funds appropriated under this head in the Third Supplemental Appropriations Act, 1957, $20,000,000, with which shall be merged the unexpended balances of funds heretofore appropriated for emergency conservation measures. RELATED AGENCIES Commodity Futures Trading Commission For an additional amount for “Commodity Futures Trading Commission”, $121,000. CHAPTER II FOREIGN OPERATIONS Funds Appropriated to the President economic assistance international organizations and programs For an additional amount for “International organizations and programs”, $9,000,000. payment to the foreign service retirement and disability fund For an additional amount for “Payment to the Foreign Service Retirement and Disability Fund”, $2,770,000. INDEPENDENT AGENCY Action—International Programs peace corps For an additional amount for “Operating expenses, international programs”, $2,265,000. DEPARTMENT OF STATE migration and refugee assistance For an additional amount for “Migration and refugee assistance”, $7,480,000. united states emergency refugee and migration assistance fund For an additional amount for “United States Emergency Refugee and Migration Assistance Fund”, $2,500,000, to remain available until expended. CHAPTER III DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Housing Programs rent supplement program The limitation otherwise applicable to the maximum payments that may be required by all contracts entered into under section 101 of the Housing and Urban Development Act of 1965 (12 U.S.C. 1701s) is increased by $24,300,000: Provided, That budget authority obligated under such contracts shall be limited to $24,300,000. INDEPENDENT AGENCIES Environmental Protection Agency research and development For an additional amount for “Research and development”, $1,400,000, to remain available until September 30, 1979. abatement and control For an additional amount for “Abatement and control”, $8,000,000, to remain available until September 30, 1979. Executive Office of the President office of science and technology policy The limitation on travel expenses for the Office of Science and Technology Policy for fiscal year 1978 is increased by $27,000. National Commission on Air Quality salaries and expenses For necessary expenses of the National Commission on Air Quality as authorized by the Clean Air Act Amendments of 1977 (42 U.S.C. 7623 and 7626), including services as authorized by 5 U.S.C. 3109, $500,000. Veterans Administration compensation and pensions For an additional amount for “Compensation and pensions”, $489,600,000, to remain available until expended. veterans insurance and indemnities For an additional amount for “Veterans Insurance and Indemnities”, $1,000,000, to remain available until expended. medical care For an additional amount for “Medical care”, $4,000,000. general operating expenses For an additional amount for “General operating expenses”, $6,800,000. assistance for health manpower training institutions For an additional amount for “Assistance for health manpower training institutions”, $3,953,000, to remain available until September 30, 1984. CHAPTER IV DEPARTMENT OF THE INTERIOR Bureau of Land Management management of lands and resources For an additional amount for “Management of lands and resources”, $53,000,000. payments in lieu of taxes Appropriations made under this head in Public Law 95–74 may be used to correct underpayments in the previous fiscal year to achieve equity among all qualified recipients. United States Fish and Wildlife Service resource management For an additional amount for “Resource management”, $1,583,000. Heritage Conservation and Recreation Service land and water conservation fund For an additional amount, to be derived from the “Land and Water Conservation Fund”, $205,000,000, to remain available until expended, to the National Park Service for expenses for the Redwood National Park expansion authorized by Public Law 95–250, including $200,000,000 for compensation to be paid pursuant thereto: Provided, That $205,000,000 of the funds appropriated in Public Law 95–74 for the National Park Service, the Forest Service, and the Bureau of Land Management, from the Land and Water Conservation Fund shall be derived from the authorization provided by the 1977 amend-ment (Public Law 95–42) to the Land and Water Conservation Fund Act of 1965, as amended. National Park Service operation of the national park system For an additional amount for “Operation of the National Park System”, $2,750,000. Bureau of Indian Affairs operation of indian programs For an additional amount for “Operation of Indian Programs”, $20,817,000. construction For an additional amount for “Construction”, $825,000, to remain available until expended. Office of Territorial Affairs administration of territories For an additional amount for “Administration of Territories”, $49,000,000, of which $35,000,000 is for grants to Guam and $14,000,000 is for grants to the Virgin Islands, to remain available until expended. trust territory of the pacific islands For an additional amount for “Trust Territory of the Pacific Islands”, $7,009,000, to remain available until expended. RELATED AGENCIES DEPARTMENT OF AGRICULTURE Forest Service forest protection and utilization For an additional amount for “Forest protection and utilization”, $194,000,000. DEPARTMENT OF ENERGY fossil energy research and development For necessary expenses in carrying out fossil energy research and development activities, $12,000,000, to remain available until expended. economic regulatory administration For necessary expenses in carrying out the activities of the Economic Regulatory Administration, $6,000,000. DEPARTMENT OF HEALTH, EDUCATION, AND WELFARE Health Services Administration indian health services For an additional amount for “Indian Health Services”, $2,241,000. indian health facilities Not to exceed $10,000,000 of the amounts collected, during fiscal years 1977 and 1978, by the Secretary of Health, Education, and Welfare under the authority of title IV of the Indian Health Care Improvement Act shall be available until September 30, 1979 for the purpose of achieving compliance with the applicable conditions and requirements of titles XVIII and XIX of the Social Security Act (exclusive of planning, design, construction, or major renovation of Indian Health Service facilities). Indian Claims Commission salaries and expenses For an additional amount for “Salaries and expenses”, $200,000. Navajo and Hopi Indian Relocation Commission salaries and expenses For an additional amount for “Salaries and expenses”, $123,000. Smithsonian Institution salaries and expenses For an additional amount for “Salaries and expenses”, $580,000. salaries and expenses, national gallery of art For an additional amount for “Salaries and expenses, National Gallery of Art”, $500,000. CHAPTER V DEPARTMENT OF LABOR Employment and Training Administration employment and training assistance Funds provided under this head shall be available for carrying out sections 210, 211, and 212 of Public Law 95–250: Provided, That $120,000,000 appropriated under this heading in the Economic Stimulus Appropriations Act for fiscal year 1977 (P.L. 95–29), shall remain available until September 30, 1979 for employment and training services for veterans. community service employment for older americans For an additional amount for “Community service employment for older Americans”, $21,300,000, of which $17,040,000 shall be for section 906(a)(1). federal unemployment benefits and allowances Funds provided under this head shall be available for the payment of benefits and payments as authorized by title II of Public Law 95–250, and amounts received or recovered pursuant to section 208(e) shall be available for such payments. Employment Standards Administration salaries and expenses For an additional amount for “Salaries and expenses”, $165,000. Occupational Safety and Health Administration salaries and expenses Of the amount appropriated under this head for fiscal year 1978, the restriction on the amount which shall be available for reimbursement to States under section 7(c)(1) of the Occupational Safety and Health Act of 1970 (29 U.S.C. 656(c)(1)) for furnishing consultation services to employers under section 21(c) of such Act (29 U.S.C. 670(c)) is increased by $2,000,000. Mine Safety and Health Administration salaries and expenses For necessary expenses for the Mine Safety and Health Administration, $3,000,000, including purchase and bestowal of certificates and trophies in connection with mine rescue and first-aid work: Provided, That the Secretary is authorized to accept lands, buildings, equipment, and other contributions from public and private sources and to prosecute projects in cooperation with other agencies, Federal, State, or private: Provided further, That the Mine Safety and Health Administration is authorized to promote health and safety education and training in the mining community through cooperative programs with States, industry, and safety associations: Provided further, That any funds available to the Department may be used, with the approval of the Secretary, to provide for the costs of mine rescue and survival operations in the event of major disasters. Departmental Management salaries and expenses For an additional amount for “Salaries and expenses”, $1,900,000. DEPARTMENT OF HEALTH, EDUCATION, AND WELFARE Center for Disease Control For an additional amount for design and engineering for construction of an addition to the Appalachian Laboratory for Occupational Safety and Health, $1,500,000. For an additional amount for influenza vaccination, $8,200,000, to remain available until September 30, 1978. Health Services Administration For an additional amount for the Rural Health Initiative program, authorized under section 330 of the Public Health Service Act, $6,000,000. Alcohol, Drug Abuse, and Mental Health Administration construction and renovation, saint elizabeths hospital For an additional amount for “Construction and renovation, Saint Elizabeths Hospital”, $52,200,000 to remain available until expended. Health Resources Administration health resources For an additional amount for “Health resources”, $500,000. Funds appropriated under this head in Public Law 94–206, as amended by Public Law 94–303, to carry out Title XVI of the Public Health Service Act shall remain available until September 30, 1979, and shall be available for carrying out section 1625(a) of the Public Health Service Act. Health Care Financing Administration limitation on administrative expenses For an additional amount for “Limitation on administrative expenses”, $8,800,000; Provided, That $5,000,000 of the foregoing amount shall be apportioned for use pursuant to section 3679 of the Revised Statutes (31 U.S.C. 665) only to the extent necessary to process workloads not anticipated in the budget estimates and to meet mandatory increases in costs of agencies or organizations with which agreements have been made to participate in the administration of title XVIII of the Social Security Act, and after maximum absorption of such costs within the remainder of the existing limitation has been achieved. Office of Education school assistance in federally affected areas For an additional amount for “School assistance in federally affected areas” to carry out section 7 of the Act of September 30, 1950, $5,000,000. education for the handicapped For an additional amount for “Education for the handicapped” to carry out part B of the Education of the Handicapped Act, $37,800,000, to remain available until September 30, 1979. salaries and expenses For an additional amount for “Salaries and expenses”, $2,300,000. student loan insurance fund For an additional amount for the “Student Loan Insurance Fund”, $223,939,000, to remain available until expended. Assistant Secretary for Human Development Services human development For an additional amount for “Human development” for Section 301 and Section 304 of the Rehabilitation Act of 1973, $5,300,000, to remain available until expended. Special Institutions Hereafter, Gallaudet College, Howard University, the National Technical Institute for the Deaf, and the American Printing House for the Blind are authorized to make purchases through the General Services Administration. Departmental Management office for civil rights For an additional amount for “Office for Civil Rights”, $6,900,000. office of inspector general For an additional amount for “Office of Inspector General”, $1,500,000. RELATED AGENCIES Action operating expenses, domestic programs For an additional amount for “Operating expenses, domestic programs”, $217,000. Corporation for Public Broadcasting public broadcasting fund For an additional amount for “Public Broadcasting Fund”, $12,050,000: Provided, That no funds made available to the Corporation for Public Broadcasting by this Act shall be used to pay for receptions, parties and similar forms of entertainment for government officials or employees: Provided further, That none of the funds contained in this paragraph shall be available or used to aid or support any program or activity excluding from participation in, denying the benefits of, or discriminating against any person on the basis of race, color, national origin, religion, or sex. Federal Mine Safety and Health Review Commission salaries and expenses For necessary expenses for the Federal Mine Safety and Health Review Commission, $193,000. CHAPTER VI LEGISLATIVE BRANCH SENATE Payment to Widows and Heirs of Deceased Members of Congress For payment to Maryon Pittman Allen, widow of James B. Allen, late a Senator from the State of Alabama, $57,500. Compensation and Mileage of the Vice President and Senators and Expense Allowances of the Vice President, President Pro Tempore, the Leaders, and Whips of the Senate expense allowances of the vice president, president pro tempore, majority and minority leaders and majority and minority whips For an additional amount for “Expense Allowances of the Vice President, President Pro Tempore, Majority and Minority Leaders and Majority and Minority Whips”, $10,000 for the President Pro Tempore, $10,000 for the Majority Leader, and $10,000 for the Minority Leader; in all $30,000: Provided, That these funds shall remain available for such respective allowances through September 30, 1979. Effective fiscal year 1978 and each fiscal year thereafter, the expense allowances of the Majority and Minority Leaders of the Senate are increased to $10,000 each fiscal year for each leader. Effective with fiscal year 1978 and each fiscal year thereafter, there is hereby authorized an expense allowance for the President Pro Tempore which shall not exceed $10,000 each fiscal year. The President Pro Tempore may receive the expense allowance (1) as reimbursement for actual expenses incurred upon certification and documentation of such expenses by the President Pro Tempore, or (2) in equal monthly payments. Such amounts paid to the President Pro Tempore as reimbursement of actual expenses incurred upon certification and documentation pursuant to this provision, shall not be reported as income, and the expenses so reimbursed shall not be allowed as a deduction, under the Internal Revenue Code of 1954. salaries, Officers and Employees offices of the majority and minority leaders For an additional amount for “Offices of the Majority and Minority Leaders”, $110,000, to remain available for obligation until September 30, 1979: Provided, That the amount authorized for the offices of the Majority and Minority Leaders is increased by $50,000 each fiscal year for each Leader. Contingent Expenses of the Senate postage stamps For an additional amount for “Postage Stamps”, $2,000, to remain available for obligation until September 30, 1979: Provided, That effective with the fiscal year ending September 30, 1978, the allocation for air mail and special delivery postage for the Office of the Secretary is increased to $4,625 each fiscal year. administrative provisions Sec. 101. Effective with the fiscal year ending September 30, 1978, the first sentence of section 101 of the Legislative Branch Appropriation Act, 1976 (2 U.S.C. 61a–9a), as amended, is amended by striking out “$5,500” and inserting in lieu thereof “$7,500”. Sec. 102. Any funds made available for the purposes specified in section 109 of the Supplemental Appropriations Act, 1977, shall be transferred to and merged with the funds appropriated for such purposes for the fiscal year ending September 30, 1978. Sec. 103. The seventh paragraph under the heading “Administrative Provisions” in the Senate appropriation in the Legislative Branch Appropriation Act, 1957 (2 U.S.C. 68b), as amended, is amended by striking out “$35 per day;” and inserting in lieu thereof “the rates in effect under section 5702 of title 5, United States Code, for employees of agencies;”, and by striking out “$50 per day” and inserting in lieu thereof “the daily rate in effect under section 5702 of title 5, United States Code, for employees of agencies”. Sec. 104. (a) Effective November 1, 1978, in lieu of the seventeen statutory positions designated for the Stationery Room, the Secretary of the Senate may establish such number of positions in the Stationery Room (but not less than fifteen), as he determines necessary for the proper and efficient discharge of its functions, and to designate the titles and fix the compensation of such positions: Provided, That upon implementation of the authority contained in this subsection, the Secretary of the Senate shall transfer to the positions so established those individuals employed in the Stationery Room on October 31, 1978, and may appoint individuals to any remaining positions so established or to any position which is established after November 1, 1978, or becomes vacant after that date. (b)(1) The aggregate annual gross compensation (other than longevity and merit compensation) paid to employees appointed to the positions established under subsection (a) shall not exceed for any fiscal year $287,474 (A) increased by the percentage specified for positions under the jurisdiction of the Secretary of the Senate in the last Order of the President Pro Tempore of the Senate issued before November 1, 1978, under authority of section 4 of the Federal Pay Comparability Act of 1970, and adjusted to the next higher multiple specified in such Order, and (B) increased and adjusted as provided in Orders of the President Pro Tempore of the Senate issued after November 1, 1978, under authority of such section. (2) The aggregate of payments of gross compensation (other than longevity and merit compensation) paid to employees appointed to positions established under subsection (a) shall not exceed at any time during each fiscal year one-twelfth of the amount specified in paragraph (1) multiplied by the number of months (counting a fraction of a month as a month) which have elapsed during that fiscal year. (c) Nothing in this section shall be construed as abolishing the seventeen statutory positions designated for the Stationery Room, but in no event shall such positions be available during a period in which the Secretary is utilizing his authority under subsection (a) of this section. Sec. 105. (a) Upon the recommendation of a Senator-elect (other than an incumbent Senator or a Senator elected to fill a vacancy), the Secretary of the Senate shall appoint two employees to assist such Senator-elect. Any employee so appointed shall serve through the day before the date on which the Senator-elect recommending his appointment commences his service as a Senator, except that his employment may be terminated before such day upon recommendation of such Senator-elect. (b)(1) Salaries of employees appointed under subsection (a) shall be paid from the appropriation for “Administrative, Clerical, and Legislative Assistance to Senators”. (2) Salaries paid to employees appointed upon recommendation of a Senator-elect under subsection (a) shall be charged against the amount of compensation which may be paid to employees in his office under section 105(d) of the Legislative Branch Appropriations Act, 1968, as amended and modified (2 U.S.C. 61–1(d)) (hereinafter referred to as the “clerk-hire allowance”), for the fiscal year in which his service as a Senator commences. The total amount of salaries paid to employees so appointed upon recommendation of a Senator-elect shall be charged against his clerk-hire allowance for each month in such fiscal year beginning with the month in which his service as a Senator commences (until the total amount has been charged) by whichever of the following amounts is greater: (1) one-ninth of the amount of salaries so paid, or (2) the amount by which the aggregate amount of his clerk-hire allowance which may be paid as of the close of such month under section 105(d)(1)(B) of such Act exceeds the aggregate amount of his clerk-hire allowance actually paid as of the close of such month. (c) Each Senator-elect and each employee appointed under subsection (a) is authorized one round trip from the home State of the Senator-elect to Washington, D.C., and return, for the purposes of attending conferences, caucuses, or organizational meetings, or for any other official business connected with the impending Congress. In addition, each Senator-elect and each such employee is authorized per diem for not more than seven days while en route to and from Washington, D.C., and while in Washington, D.C. Such transportation and per diem expenses shall be in the same amounts as are payable to Senators and employees in the office of a Senator under section 506(e) of the Supplemental Appropriations Act, 1973 (2 U.S.C. 58), and shall be paid from the contingent fund of the Senate upon itemized vouchers certified by the Senator-elect concerned and approved by the Secretary of the Senate. (d)(1) Each Senator-elect is authorized to be reimbursed for expenses incurred for telegrams and telephone services related to his position as a Senator-elect in an amount not exceeding one-twelfth of the total amount of expenses authorized to be paid to or on behalf of a Senator from the State which he will represent under section 506 of the Supplemental Appropriations Act, 1973. Reimbursement to a Senator-elect under this subsection shall be paid from the contingent fund of the Senate upon itemized vouchers certified by such Senator-elect and approved by the Secretary of the Senate. (2) Amounts reimbursed to a Senator-elect under this subsection shall be charged against the amount of expenses which are authorized to be paid to him or on his behalf under section 506 of the Supplemental Appropriations Act, 1973, for each of the twelve months beginning with the month in which his service as a Senator commences (until all of such amounts have been charged) by whichever of the following amounts is greater: (1) one-twelfth of the amounts so reimbursed, or (2) the amount by which the aggregate amount authorized to be so paid under section 506(c) of such Act as of the close of such month exceeds the aggregate amount actually paid under such section 506 as of the close of such month. (e) This section shall take effect on October 1, 1978. HOUSE OF REPRESENTATIVES Oayments to Widows and Heirs of Deceased Members of Congress For payment to Nancy Louise Allen, widow of Clifford R. Allen, late a Representative from the State of Tennessee, $57,500. For payment to Lola H. Ketchum, widow of William M. Ketchum, late a Representative from the State of California, $57,500. Salaries, Officers and Employees (including transfer of funds) Effective upon enactment of this Act, the unexpended balances of the appropriations granted under the heading “Salaries, Officers and Employees, Official Reporters of Debates and Official Reporters to Committees” for the current fiscal year, shall be transferred to “Salaries, Officers and Employees, Office of the Clerk.” Contingent Expenses of the House allowances and expenses For an additional amount for allowances and expenses for equipment (purchase, lease and maintenance), $584,250. stationery (revolving fund) Any amount appropriated in Public Law 94–440, 1978, Legislative Branch Appropriation Act, under the heading “Stationery Revolving Fund,” that remains available on September 30, 1978, shall become working capital of the Stationery Revolving Fund. special and select committees For an additional amount for “Special and Select Committees”, $5,500,000. JOINT ITEMS Contingent Expenses of the House joint committee on taxation For an additional amount for “Joint Committee on Taxation”, $252,800. OFFICE OF TECHNOLOGY ASSESSMENT Salaries and Expenses For the comprehensive evaluation of energy policy alternatives, $1,000,000, to remain available until expended, and for ten staff employees to be available for the life of the project, notwithstanding any limitation currently or hereafter imposed by law. ARCHITECT OF THE CAPITOL Office of the Architect of the Capitol contingent expenses For an additional amount for “Contingent expenses”, $90,000, to remain available until expended. Capitol Buildings and Grounds capitol buildings For an additional amount for “Capitol Buildings”, $655,000, of which $635,000 shall remain available until expended. capitol grounds For an additional amount for “Capitol Grounds”, $415,000, of which $375,000 shall remain available until expended. master plan for future development of the capitol grounds and related areas For an additional amount for “Master Plan for future development of the Capitol Grounds and related areas”, $100,000, to remain available until expended. senate office buildings For an additional amount for “Senate Office Buildings”, $1,110,000, to remain available until expended. house office buildings For an additional amount for “House Office Buildings”, $811,000, to remain available until expended. capitol power plant For an additional amount for “Capitol Power Plant”, $600,000. Library of Congress James Madison Memorial Building For an additional amount for “Library of Congress James Madison Memorial Building”, $7,675,000, to remain available until expended. LIBRARY OF CONGRESS Congressional Research Service salaries and expenses For an additional amount for “Salaries and Expenses”, $50,000, to remain available for obligation until September 30, 1979. Copyright Office salaries and expenses The proviso in the paragraph under this heading in the Legislative Branch Appropriation Act, 1978 (Public Law 95–94), is amended by striking out “$3,000,000” and inserting in lieu thereof “$3,500,000”. CHAPTER VII DEPARTMENT OF ENERGY Energy For an additional amount for “Energy”, $3,000,000, for the Federal Energy Regulatory Commission. DEPARTMENT OF DEFENSE—CIVIL DEPARTMENT OF THE ARMY Corps of Engineers, Civil general investigations For an additional amount for “General Investigations”, $100,000, to remain available until expended. construction, general For an additional amount for “Construction, general”, to remain available until expended, $2,000,000, for the Montgomery to Gadsden Coosa River Channel, Alabama project. general provision The period of July 1, 1976 through September 30, 1976 shall be treated as a fiscal year for the purposes of section 7 of the Flood Control Act of 1941, as amended (33 U.S.C. 701c–3). NUCLEAR REGULATORY COMMISSION salaries and expenses For an additional amount for “Salaries and expenses”, $3,600,000, to remain available until expended. CHAPTER VIII DEPARTMENT OF STATE Administration of Foreign Affairs salaries and expenses For an additional amount for “Salaries and expenses”, $1,450,000. acquisition, operation, and maintenance of buildings abroad For an additional amount for “Acquisition, operation, and maintenance of buildings abroad”, $10,000,000, to remain available until expended. payment to the foreign service retirement and disability fund For an additional amount for “Payment to the Foreign Service retirement and disability fund”, $11,008,000. International Organizations and Conferences contributions to international organizations For an additional amount for “Contributions to international organizations”, $64,127,000. contributions for international peacekeeping activities For an additional amount for “Contributions for international peacekeeping activities”, $20,400,000. missions to international organizations For an additional amount for “Missions to international organizations”, $727,000. international trade negotiations For an additional amount for “International trade negotiations”, $412,000. International Commissions international fisheries commissions For an additional amount for “International fisheries commissions”, $500,000. DEPARTMENT OF JUSTICE General Administration salaries and expenses For an additional amount for “Salaries and expenses, general administration”, $368,000 of which $98,000 is for the United States Parole Commission. Legal Activities salaries and expenses, general legal activities For an additional amount for “Salaries and expenses, general legal activities”, $400,000. salaries and expenses, united states attorneys and marshals For an additional amount for “Salaries and expenses, United States attorneys and marshals”, $4,495,000, of which $3,050,000 shall be available for payments to United States Deputy Marshals for overtime duties performed between 1972 and 1978. Immigration and Naturalization Service salaries and expenses For an additional amount for “Salaries and expenses”, $3,750,000. DEPARTMENT OF COMMERCE Bureau of the Census periodic censuses and programs For an additional amount for “Periodic censuses and programs”, $2,180,000, to remain available until expended. Economic Development Administration economic development assistance programs For an additional amount for “Economic development assistance programs”, $111,500,000. administration of economic development assistance programs For an additional amount for “Administration of economic development assistance programs”, $40,000. Industry and Trade Administration operations and administration For an additional amount for “Operations and Administration”, $2,630,000, to remain available until expended, of which $1,565,000 shall be available to liquidate obligations incurred in prior fiscal years. Minority Business Enterprise minority business development The amount made available in the appropriation under this head in the Department of Commerce Appropriation Act, 1978, for program development and management is increased by $100,000 and the amount to remain available until expended is decreased by $100,000. National Oceanic and Atmospheric Administration operations, research, and facilities For an additional amount for “Operations, research, and facilities”, $1,238,000, to remain available until expended. National Fire Prevention and Control Administration facilities For facilities as authorized by the Act of October 29, 1974 (88 Stat. 1535–1549), $6,150,000, to remain available until September 30, 1980. Science and Technical Research scientific and technical research and services For an additional amount for “Scientific and technical research and services”, $900,000, to remain available until expended, of which not to exceed $485,000 may be transferred to the “Working Capital Fund”, National Bureau of Standards, for additional capital: Provided, That not to exceed $200,000 shall be available from existing appropriations made under this heading to be used for construction and installation of improvements to existing National Bureau of Standards buildings. National Telecommunications and Information Administration salaries and expenses For an additional amount for “Salaries and expenses”, $3,110,000, to remain available until expended. THE JUDICIARY Supreme Court of the United States care of the building and grounds For an additional amount for “Care of the building and grounds”, $750,000, to remain available until expended. Courts of Appeals, District Courts, and Other Judicial Services special rail reorganization court For salaries and expenses of the special court established by the Rail Reorganization Act of 1973, as amended, $2,000,000, to remain available until expended. Federal Judicial Center salaries and expenses For an additional amount for “Salaries and expenses”, $55,000. RELATED AGENCIES Arms Control and Disarmament Agency arms control and disarmament activities For an additional amount for “Arms control and disarmament activities”, $2,370,000, including not to exceed $2,500 for official reception and representation expenses. Board for International Broadcasting grants and expenses For an additional amount for “Grants and Expenses”, $10,000,000 of which $3,500,000, to remain available until expended, shall be available only for fluctuations in foreign currency exchange rates in accordance with the provisions of section 8 of the Board for International Broadcasting Act of 1973, as amended. Equal Employment Opportunity Commission salaries and expenses For an additional amount for “Salaries and expenses”, $7,500,000, including $3,000,000 for payments to State and local agencies for services to the Commission pursuant to title VII of the Civil Rights Act of 1964, as amended. Federal Communications Commission salaries and expenses For an additional amount for “Salaries and expenses”, $150,000, and in addition $750,000 shall be available from existing fiscal year 1978 appropriations made under this heading to liquidate obligations incurred in fiscal year 1976. International Communication Agency salaries and expenses For an additional amount for “Salaries and expenses”, $1,500,000. Securities and Exchange Commission salaries and expenses For an additional amount for “Salaries and expenses”, $1,375,000. Small Business Administration disaster loan fund For an additional amount for the “Disaster Loan Fund”, $378,000,000: Provided, That $375,000,000 of such amount shall remain available without fiscal year limitation and $3,000,000 shall be transferred to “Salaries and expenses”. United States Metric Board salaries and expenses For expenses necessary to carry out the provisions of the Metric Conversion Act of 1975 (15 U.S.C. 205), $275,000. CHAPTER IX DEPARTMENT OF TRANSPORTATION Office of the Secretary working capital fund (including transfer of funds) For expenses necessary to purchase replacement equipment for the Transportation Computer Center, not to exceed $9,000,000, to remain available until expended, which shall be derived by transfer from unobligated balances available in the appropriation, “Transportation Planning, Research, and Development.” Coast Guard operating expenses For an additional amount for “Operating expenses”, $12,370,000. acquisition, construction, and improvements For necessary expenses of acquisition, construction, rebuilding, and improvement of aids to navigation, shore facilities, vessels, and aircraft, including equipment related thereto; $20,000,000 to remain available until expended. retired pay For an additional amount for “Retired pay”, $2,000,000. National Highway Traffic Safety Administration state and community highway safety For necessary expenses for incentive grants, $524,000, to remain available until expended. Federal Railroad Administration office of the administrator For an additional amount for “Office of the Administrator”, $150,000. rail service assistance For an additional amount for “Rail service assistance”, $1,500,000, to remain available until expended. grants to the national railroad passenger corporation For an additional amount for grants to the National Railroad Passenger Corporation $51,500,000, to remain available until expended, of which not more than $29,500,000 shall be available for operating losses and not more than $22,000,000 shall be available for capital improvements. Urban Mass Transportation Administration The limitation on commitments for the Urban Mass Transportation Act of 1964, as amended, contained in section 305 of the Department of Transportation and Related Agencies Appropriation Act, 1978, is increased to $2,406,000,000. RELATED AGENCIES Civil Aeronautics Board salaries and expenses For an additional amount for “Salaries and expenses”, $700,000. payments to air carriers (liquidation of contract authorization) For an additional amount for “Payments to air carriers”, $9,940,000, to remain available until expended. Interstate Commerce Commission salaries and expenses For an additional amount for “Salaries and expenses”, $2,300,000. CHAPTER X DEPARTMENT OF THE TREASURY Federal Law Enforcement Training Center salaries and expenses For an additional amount for “Salaries and expenses”, $1,000,000. Bureau of Government Financial Operations salaries and expenses For an additional amount for “Salaries and expenses”, $6,750,000. payments to the government of guam For payment, in accordance with section 407 of the Tax Reduction and Simplification Act of 1977, to the Government of Guam, $3,000,000, to remain available until expended. Internal Revenue Service salaries and expenses For an additional amount for “Salaries and expenses”, $400,000. accounts, collection and taxpayer service For an additional amount for “Accounts, collection and taxpayer service”, $9,900,000. compliance For an additional amount for “Compliance”, $1,600,000. United States Secret Service salaries and expenses For an additional amount for “Salaries and expenses”, $5,000,000. POSTAL SERVICE payment to the postal service fund For an additional amount for “Payment to the Postal Service Fund”, $91,748,000. EXECUTIVE OFFICE OF THE PRESIDENT National Security Council salaries and expenses For an additional amount for “Salaries and expenses”, $160,000. Office of Management and Budget salaries and expenses For an additional amount for “Salaries and expenses”, $1,512,000. INDEPENDENT AGENCIES Civil Service Commission salaries and expenses (including transfer of funds) For an additional amount for “Salaries and expenses”, $872,000, together with an additional amount of $1,027,000 for current fiscal year administrative expenses for the retirement and insurance programs to be transferred from the appropriate trust funds of the Commission in amounts determined by the Commission without regard to other statutes. payment to civil service retirement and disability fund For an additional amount for “Payment to Civil Service Retirement and Disability Fund”, $428,758,000. General Services Administration national archives and records service operating expenses For an additional amount for “Operating expenses”, $400,000. refunds under renegotiation act For necessary expenses to carry out Section 201(f) of the Renegotiation Act of 1951, 50 U.S.C. App. 1231(f), for the fiscal year 1978, $1,000,000, to remain available until expended. general services administration general provision The construction limitation in the Federal Buildings Fund shall be increased by $263,047 for payments in final settlement of claims arising in connection with construction projects specified in Public Law 93–381 under the heading “Federal Buildings Fund, Limitations on Availability of Revenue”. CHAPTER XI DEPARTMENT OF DEFENSE—MILITARY Military Personnel military personnel, army For an additional amount for “Military personnel, Army”, $17,800,000. military personnel, navy For an additional amount for “Military personnel, Navy”, $16,900,000. military personnel, marine corps For an additional amount for “Military personnel, Marine Corps”, $4,536,000. military personnel, air force For an additional amount for “Military personnel, Air Force”, $9,300,000. Retired Military Personnel retired pay, defense For an additional amount for “Retired pay, Defense”, $169,600,000. Operation and Maintenance operation and maintenance, army For an additional amount for “Operation and maintenance, Army”, $69,487,000, and in addition, $100,000,000 which shall be derived by transfer from “Secretary of Defense Readiness Fund, 1978”. operation and maintenance, navy For an additional amount for “Operation and maintenance, Navy”, $66,400,000. operation and maintenance, marine corps For an additional amount for “Operation and maintenance, Marine Corps”, $22,798,000. operation and maintenance, air force For an additional amount for “Operation and maintenance, Air Force”, $61,800,000. operation and maintenance, defense agencies For an additional amount for “Operation and maintenance, Defense Agencies”, $17,445,000. Procurement weapons procurement, navy For an additional amount for “Weapons procurement, Navy”, $58,700,000, to remain available until September 30, 1980. CHAPTER XII Military Construction military construction, navy For an additional amount for highways in Washington State under the defense access roads program of the Department of Defense, $8,500,000, to remain available until expended.

2. 1986

   Tax Reform Act of 1986

   Pub. L. 99–514 § 2 · 100 Stat. 2085

   Substituted · 2 U.S.C. § 6115

   Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text

   Source evidence

   Code amendment note
   Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.

   Enacted provision · exact public law section
   SEC. 2. INTERNAL REVENUE CODE OF 1986. (a) Redesignation of 1954 Code.— The Internal Revenue Title enacted August 16, 1954, as heretofore, hereby, or hereafter amended, may be cited as the “Internal Revenue Code of 1986”. (b) References in Laws, Etc.— Except when inappropriate, any reference in any law, Executive order, or other document— (1) to the Internal Revenue Code of 1954 shall include a reference to the Internal Revenue Code of 1986, and (2) to the Internal Revenue Code of 1986 shall include a reference to the provisions of law formerly known as the Internal Revenue Code of 1954.

3. 2003

   Consolidated Appropriations Resolution, 2003

   Pub. L. 108–7 div. H title I § 1(b)(2) · 117 Stat. 11

   Substituted · 2 U.S.C. § 6115

   Pub. L. 108–7 substituted “$20,000” for “$10,000”

   Source evidence

   Code amendment note
   Pub. L. 108–7 substituted “$20,000” for “$10,000”.

   Enacted provision · exact public law section
   SECTION 1. SHORT TITLE.   This joint resolution may be cited as the “Consolidated Appropriations Resolution, 2003”.

4. 2004

   Legislative Branch Appropriations Act, 2005

   Pub. L. 108–447 div. G title I § 13(a)(2) · 118 Stat. 2809

   Substituted · 2 U.S.C. § 6115

   Pub. L. 108–447 substituted “$40,000” for “$20,000”

   Source evidence

   Code amendment note
   Pub. L. 108–447 substituted “$40,000” for “$20,000”.

   Enacted provision · exact public law section
   (2) in the third sentence (2 U.S.C. 32b) (relating to the President pro tempore) by striking “$20,000” and inserting “$40,000”.

   Effective date note
   Amendment by Pub. L. 108–447 applicable to fiscal year 2005 and each fiscal year thereafter, see section 13(c) of Pub. L. 108–447, set out as a note under section 6102 of this title.

3 of 4 references resolved to an enrolled provision · 1 partial