Title 26 — Internal Revenue Code
Part III · Chapter 76 — Judicial Proceedings
§ 7472. Expenditures
Statutory text
The Tax Court is authorized to make such expenditures (including expenditures for personal services and rent at the seat of Government and elsewhere, and for law books, books of reference, and periodicals), as may be necessary efficiently to execute the functions vested in the Tax Court. Notwithstanding any other provision of law, the Tax Court is authorized to pay on behalf of its judges, age 65 or over, any increase in the cost of Federal Employees’ Group Life Insurance imposed after , that is incurred after the date of the enactment of the Pension Protection Act of 2006, including any expenses generated by such payments, as authorized by the chief judge in a manner consistent with such payments authorized by the Judicial Conference of the United States pursuant to section 604(a)(5) of title 28, United States Code. Except as provided in section 7475, all expenditures of the Tax Court shall be allowed and paid, out of any moneys appropriated for purposes of the Tax Court, upon presentation of itemized vouchers therefor signed by the certifying officer designated by the chief judge.
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.
Aug. 16, 1954, ch. 736, 68A Stat. 888 · 68A Stat. 888
Enacted · 26 U.S.C. § 7472
Aug. 16, 1954, ch. 736, 68A Stat. 888
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 888Tax Reform Act of 1986
Pub. L. 99–514 title XV § 1553(b)(1) · 100 Stat. 2085
Substituted · 26 U.S.C. § 7472
Pub. L. 99–514 substituted “Except as provided in section 7475, all” for “All” in second sentence
Source evidence
Code amendment note
Pub. L. 99–514 substituted “Except as provided in section 7475, all” for “All” in second sentence.Enacted provision · exact public law section
(1) The second sentence of section 7472 (relating to expenditures) is amended by striking out “All” and inserting in lieu thereof “Except as provided in section 7475, all”.Pub. L. 109–280 title VIII § 852 · 120 Stat. 780
Inserted · 26 U.S.C. § 7472
Pub. L. 109–280 inserted after first sentence “Notwithstanding any other provision of law, the Tax Court is authorized to pay on behalf of its judges, age 65 or over, any increase in the cost of Federal Employees’ Group Life Insurance imposed after the date of the enactment of the Pension Protection Act of 2006, including any expenses generated by such payments, as authorized by the chief judge in a manner consistent with such payments authorized by the Judicial Conference of the United States pursuant to section 604(a)(5) of title 28, United States Code.”
Source evidence
Code amendment note
Pub. L. 109–280 inserted after first sentence “Notwithstanding any other provision of law, the Tax Court is authorized to pay on behalf of its judges, age 65 or over, any increase in the cost of Federal Employees’ Group Life Insurance imposed after the date of the enactment of the Pension Protection Act of 2006, including any expenses generated by such payments, as authorized by the chief judge in a manner consistent with such payments authorized by the Judicial Conference of the United States pursuant to section 604(a)(5) of title 28, United States Code.”Enacted provision · exact public law section
SEC. 852. COST OF LIFE INSURANCE COVERAGE FOR TAX COURT JUDGES AGE 65 OR OVER. Section 7472 of the Internal Revenue Code of 1986 (relating to expenditures) is amended by inserting after the first sentence the following new sentence: “Notwithstanding any other provision of law, the Tax Court is authorized to pay on behalf of its judges, age 65 or over, any increase in the cost of Federal Employees’ Group Life Insurance imposed after the date of the enactment of the Pension Protection Act of 2006, including any expenses generated by such payments, as authorized by the chief judge in a manner consistent with such payments authorized by the Judicial Conference of the United States pursuant to section 604(a)(5) of title 28, United States Code.”.Effective date note
Pub. L. 111–8, div. D, title VI, § 618(b), Mar. 11, 2009, 123 Stat. 677, provided that: “This amendment [amending this section] shall take effect as if included in the amendment made by section 852 of the Pension Protection Act of 2006 [Pub. L. 109–280].”Financial Services and General Government Appropriations Act, 2009
Pub. L. 111–8 div. D title VI § 618(a) · 123 Stat. 524
Inserted · 26 U.S.C. § 7472
Pub. L. 111–8, which directed the amendment of section 7472 of “title 26, United States Code” by inserting “after April 24, 1999, that is incurred” after “imposed” in second sentence, was executed to this section, which is section 7472 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress
Source evidence
Code amendment note
Pub. L. 111–8, which directed the amendment of section 7472 of “title 26, United States Code” by inserting “after April 24, 1999, that is incurred” after “imposed” in second sentence, was executed to this section, which is section 7472 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.Enacted provision · exact public law section
(a) In General.— Section 7472 of title 26, United States Code, is amended by inserting after the word “imposed” where it appears in the second sentence the following phrase “after April 24, 1999, that is incurred”.Effective date note
Pub. L. 111–8, div. D, title VI, § 618(b), Mar. 11, 2009, 123 Stat. 677, provided that: “This amendment [amending this section] shall take effect as if included in the amendment made by section 852 of the Pension Protection Act of 2006 [Pub. L. 109–280].”
3 of 4 references resolved to an enrolled provision · 1 partial
Editorial Notes
References in Text
The date of the enactment of the Pension Protection Act of 2006, referred to in text, is the date of enactment of Pub. L. 109–280, which was approved .
Amendments1986–2009 · 3 rounds
2009
Pub. L. 111–8, which directed the amendment of section 7472 of “title 26, United States Code” by inserting “after , that is incurred” after “imposed” in second sentence, was executed to this section, which is section 7472 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.
2006
Pub. L. 109–280 inserted after first sentence “Notwithstanding any other provision of law, the Tax Court is authorized to pay on behalf of its judges, age 65 or over, any increase in the cost of Federal Employees’ Group Life Insurance imposed after the date of the enactment of the Pension Protection Act of 2006, including any expenses generated by such payments, as authorized by the chief judge in a manner consistent with such payments authorized by the Judicial Conference of the United States pursuant to section 604(a)(5) of title 28, United States Code.”
1986
Pub. L. 99–514 substituted “Except as provided in section 7475, all” for “All” in second sentence.
Statutory Notes and Related Subsidiaries
Effective Date of 2009 Amendment
Pub. L. 111–8, div. D, title VI, § 618(b), , 123 Stat. 677, provided that: “This amendment [amending this section] shall take effect as if included in the amendment made by section 852 of the Pension Protection Act of 2006 [Pub. L. 109–280].”
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–514 effective , see section 1553(c) of Pub. L. 99–514, set out as an Effective Date note under section 7475 of this title.
Credits
1954–2009 · 4 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 888
- 1986Pub. L. 99–514, title XV, § 1553(b)(1), , 100 Stat. 2754
- 2006Pub. L. 109–280, title VIII, § 852, , 120 Stat. 1016
- 2009Pub. L. 111–8, div. D, title VI, § 618(a), , 123 Stat. 677.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 888; Pub. L. 99–514, title XV, § 1553(b)(1), , 100 Stat. 2754; Pub. L. 109–280, title VIII, § 852, , 120 Stat. 1016; Pub. L. 111–8, div. D, title VI, § 618(a), , 123 Stat. 677.)