§ 1503. Determinations with respect to annual income

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. 1958

   Pub. L. 85–857 · 72 Stat. 1105

   Enacted · 38 U.S.C. § 1503

   Pub. L. 85–857, Sept. 2, 1958, 72 Stat. 1134, § 503

   Source evidence

   Code source credit
   Pub. L. 85–857, Sept. 2, 1958, 72 Stat. 1134, § 503

2. 1959

   Veterans’ Pension Act of 1959

   Pub. L. 86–211 § 2(a) · 73 Stat. 432

   Changed · 38 U.S.C. § 1503

   Pub. L. 86–211 among other changes, required the inclusion of all payments of any kind or from any source (including salary, retirement or annuity payments, or similar income, which has been waived), and permitted the exclusion of donations from public or private relief or welfare organizations, payments under policies of United States Government life insurance or National Service Life Insurance, and payments of servicemen’s indemnity, lump sum death payments, payments to an individual under public or private retirement, annuity, endowment, or similar plans or programs equal to his contributions thereto, amounts equal to amounts paid by a widow or child for the veteran’s just debts, expenses of his last illness, and expenses of his burial to the extent such expenses are not reimbursed under chapter 23 of this title, and proceeds of life insurance policies

   Source evidence

   Code amendment note
   Pub. L. 86–211 among other changes, required the inclusion of all payments of any kind or from any source (including salary, retirement or annuity payments, or similar income, which has been waived), and permitted the exclusion of donations from public or private relief or welfare organizations, payments under policies of United States Government life insurance or National Service Life Insurance, and payments of servicemen’s indemnity, lump sum death payments, payments to an individual under public or private retirement, annuity, endowment, or similar plans or programs equal to his contributions thereto, amounts equal to amounts paid by a widow or child for the veteran’s just debts, expenses of his last illness, and expenses of his burial to the extent such expenses are not reimbursed under chapter 23 of this title, and proceeds of life insurance policies.

   Enacted provision · exact public law section
   (a) Section 503 of title 38, United States Code, is amended to read as follows: “§ 503. Determinations with respect to annual income “In determining annual income under this chapter, all payments of any kind or from any source (including salary, retirement or annuity payments, or similar income, which has been waived, irrespective of whether the waiver was made pursuant to statute, contract, or otherwise) shall be included except— “(1) payments of the six-months’ death gratuity; “(2) donations from public or private relief or welfare organizations; “(3) payments under this chapter, and chapters 11 and 13 (except section 412) of this title; “(4) payments under policies of United States Government life insurance or National Service Life Insurance, and payments of servicemen’s indemnity; “(5) lump sum death payments under subchapter II of chapter 7 of title 42; “(6) payments to an individual under public or private retirement, annuity, endowment, or similar plans or programs equal to his contributions thereto; “(7) amounts equal to amounts paid by a widow or child of a deceased veteran for— “(A) his just debts, “(B) the expenses of his last illness, and “(C) the expenses of his burial to the extent such expenses are not reimbursed under chapter 23 of this title; “(8) proceeds of fire insurance policies.”

3. 1961

   Pub. L. 87–268 § 1(b) · 75 Stat. 566

   Substituted · 38 U.S.C. § 1503

   Pub. L. 87–268 substituted “section 412(a)” for “section 412”

   Source evidence

   Code amendment note
   Pub. L. 87–268 substituted “section 412(a)” for “section 412”.

4. 1964

   Pub. L. 88–664 § 1(a) · 78 Stat. 1094

   1. Inserted · 38 U.S.C. § 1503(6)

      Pub. L. 88–664, § 1(a), inserted “10 per centum of the amount of” before “payments”

   2. Struck · 38 U.S.C. § 1503(6)

      Pub. L. 88–664, § 1(a), struck out “equal to his contributions thereto” after “programs”

   Source evidence

   Code amendment note
   Par. (6). Pub. L. 88–664, § 1(a), inserted “10 per centum of the amount of” before “payments” and struck out “equal to his contributions thereto” after “programs”.

5. 1964

   Pub. L. 88–664 § 1(b) · 78 Stat. 1094

   Added · 38 U.S.C. § 1503(9)(13)

   Pub. L. 88–664, § 1(b), added pars. (9) to (13)

   Source evidence

   Code amendment note
   Pars. (9) to (13). Pub. L. 88–664, § 1(b), added pars. (9) to (13).

6. 1967

   Veterans’ Pension and Readjustment Assistance Act of 1967

   Pub. L. 90–77 § 103(a) · 81 Stat. 178

   Changed · 38 U.S.C. § 1503(7)

   Pub. L. 90–77, § 103(a), provided for exclusion of amounts paid by a wife of a veteran for the expenses of his past illness

   Source evidence

   Code amendment note
   Par. (7). Pub. L. 90–77, § 103(a), provided for exclusion of amounts paid by a wife of a veteran for the expenses of his past illness.

   Enacted provision · exact public law section
   (a) Paragraph (7) of section 503 of title 38, United States Code, is amended by inserting immediately after “amounts paid by” the following: “a wife of a veteran for the expenses of his last illness, and by”.

7. 1967

   Veterans’ Pension and Readjustment Assistance Act of 1967

   Pub. L. 90–77 § 103(b) · 81 Stat. 178

   1. Amended · 38 U.S.C. § 1503(9)

      Pub. L. 90–77, § 103(b), designated existing provisions as subpar. (A)

   2. Added · 38 U.S.C. § 1503(9)

      Pub. L. 90–77, § 103(b), added subpar. (B)

   Source evidence

   Code amendment note
   Par. (9). Pub. L. 90–77, § 103(b), designated existing provisions as subpar. (A) and added subpar. (B).

   Enacted provision · exact public law section
   (b) Paragraph (9) of such section 503 is amended by inserting “(A)” immediately after “amounts paid” and by inserting the following immediately before the semicolon at the end thereof: “or (B) by a widow or a wife of a veteran for the last illness and burial of a child of such veteran”.

8. 1970

   Pub. L. 91–588 § 7(1) · 84 Stat. 1580

   Inserted · 38 U.S.C. § 1503(4)

   Pub. L. 91–588, § 7(1), inserted reference to servicemen’s group life insurance

   Source evidence

   Code amendment note
   Par. (4). Pub. L. 91–588, § 7(1), inserted reference to servicemen’s group life insurance.

   Enacted provision · exact public law section
   (1) by inserting before “United” in paragraph (4) thereof “servicemen’s group life insurance,”;

9. 1970

   Pub. L. 91–588 § 7(3) · 84 Stat. 1580

   Added · 38 U.S.C. § 1503(14)(17)

   Pub. L. 91–588, § 7(3), added pars. (14) to (17)

   Source evidence

   Code amendment note
   Pars. (14) to (17). Pub. L. 91–588, § 7(3), added pars. (14) to (17).

   Enacted provision · exact public law section
   (3) by adding at the end thereof the following new paragraphs: “(14) amounts equal to prepayments on an indebtedness secured by a mortgage, or similar type security instrument, on real property (which was prior to death the principal residence of a veteran and spouse) made by the veteran or his widow, after the death of the spouse, during the year of death and the succeeding year, if said indebtedness was in existence at the time of death; “(15) amounts in joint accounts in banks and similar institutions acquired by reason of death of other joint owner; “(16) payments received by a retired employee from his former employer as reimbursement for monthly premiums for supplementary medical insurance benefits for the aged provided 79 Stat. 301. 42 USC 1395j. by part B of title XVIII of the Social Security Act, as amended; “(17) payments of annuities elected under chapter 73 of title 10.”

10. 1971

    Pub. L. 92–198 § 2 · 85 Stat. 663

    1. Amended · 38 U.S.C. § 1503

       Pub. L. 92–198 designated existing provisions as subsec. (a)

    2. Added · 38 U.S.C. § 1503

       Pub. L. 92–198 added subsecs. (b) and (c)

    Source evidence

    Code amendment note
    Pub. L. 92–198 designated existing provisions as subsec. (a) and added subsecs. (b) and (c).

    Enacted provision · exact public law section
    Sec. 2. Section 503 of title 38, United States Code, is amended by (a) inserting “(a)” immediately preceding “In” at the beginning of such section, and (b) adding at the end thereof the following new subsections: “(b) Where a fraction of a dollar is involved, annual income shall be fixed at the next lower dollar. “(c) The Administrator may provide by regulation for the exclusion from income under this chapter of amounts paid by a veteran, widow, or child for unusual medical expenses.”

11. 1972

    Pub. L. 92–425 § 6(2) · 86 Stat. 706

    Substituted · 38 U.S.C. § 1503(17)

    Pub. L. 92–425 substituted “subchapter I of chapter 73 of title 10” for “chapter 73 of title 10”

    Source evidence

    Code amendment note
    Par. (17). Pub. L. 92–425 substituted “subchapter I of chapter 73 of title 10” for “chapter 73 of title 10”.

    Enacted provision · exact public law section
    (2) Section 503 (17) is amended to rend as follows: “(17) payments of annuities elected under subchapter 1 of chapter 73 of title 10.”

12. 1975

    Veterans and Survivors Pension Interim Adjustment Act of 1975

    Pub. L. 94–169 § 106(3) · 89 Stat. 1013

    1. Substituted · 38 U.S.C. § 1503(a)(7)

       Pub. L. 94–169, § 106(3), (4), substituted “spouse” for “wife” in subcls. (A), (B) and (C)

    2. Substituted · 38 U.S.C. § 1503(a)(7)

       Pub. L. 94–169, § 106(3), (4), substituted “such veteran’s” for “his” in subcls. (A), (B) and (C)

    3. Substituted · 38 U.S.C. § 1503(a)(7)

       Pub. L. 94–169, § 106(3), (4), substituted “surviving spouse” for “widow” in subcls. (A), (B) and (C)

    Source evidence

    Code amendment note
    Subsec. (a)(7). Pub. L. 94–169, § 106(3), (4), substituted “spouse” for “wife”, “such veteran’s” for “his” and “surviving spouse” for “widow” in introductory clause and “such veteran’s” for “his” in subcls. (A), (B) and (C).

    Enacted provision · exact public law section
    (3) by striking out in section 503(a)(7) “wife”, “his”, and “widow’ and inserting in lieu thereof “spouse”, “such veteran’s”, and “surviving spouse”, respectively;

13. 1975

    Veterans and Survivors Pension Interim Adjustment Act of 1975

    Pub. L. 94–169 § 106(5) · 89 Stat. 1013

    1. Substituted · 38 U.S.C. § 1503(a)(9)

       Pub. L. 94–169, § 106(5), substituted “such veteran’s” for “his” “wife”, respectively, in subcl. (B)

    2. Substituted · 38 U.S.C. § 1503(a)(9)

       Pub. L. 94–169, § 106(5), substituted “spouse” for “widow” “wife”, respectively, in subcl. (B)

    Source evidence

    Code amendment note
    Subsec. (a)(9). Pub. L. 94–169, § 106(5), substituted “such veteran’s” for “his” in subcl. (A) and “surviving spouse” and “spouse” for “widow” and “wife”, respectively, in subcl. (B).

    Enacted provision · exact public law section
    (5) by striking out in subclauses (A) and (B) of section 503 (a)(9) “his”, “widow”, and “wife” each time they appear and inserting in lieu thereof “such veteran’s”, “surviving spouse”, and “spouse”, respectively;

14. 1975

    Veterans and Survivors Pension Interim Adjustment Act of 1975

    Pub. L. 94–169 § 106(6) · 89 Stat. 1013

    Substituted · 38 U.S.C. § 1503(a)(14)

    Pub. L. 94–169, § 106(6), substituted “such veteran’s surviving spouse” for “his widow”

    Source evidence

    Code amendment note
    Subsec. (a)(14). Pub. L. 94–169, § 106(6), substituted “such veteran’s surviving spouse” for “his widow”.

    Enacted provision · exact public law section
    (6) by striking out in section 503(a)(14) “his widow” and inserting in lieu thereof “such veteran’s surviving spouse”;

15. 1975

    Veterans and Survivors Pension Interim Adjustment Act of 1975

    Pub. L. 94–169 title I · 89 Stat. 1013

    1. Inserted · 38 U.S.C. § 1503(a)(16)

       Pub. L. 94–169, §§ 101(2)(A), 106(7), inserted “and” after “as amended;”

    2. Substituted · 38 U.S.C. § 1503(a)(16)

       Pub. L. 94–169, §§ 101(2)(A), 106(7), substituted “such employee’s” for “his”, respectively

    Source evidence

    Code amendment note
    Subsec. (a)(16). Pub. L. 94–169, §§ 101(2)(A), 106(7), inserted “and” after “as amended;”, and substituted “such employee’s” for “his”, respectively.

    Enacted provision · exact public law
    TITLE I— INTERIM ADJUSTMENTS IN CURRENT STATUTORY PENSION PROVISIONS Sec. 101. Effective January 1, 1976, title 38, United States Code, Effective date. is amended as follows: (1) chapter 1 of title 38, United States Code, is amended— 38 USC 101 et seq. (A) by striking out in paragraph (3) of section 101 “widow”, “woman”, “wife”, “his”, “him”, “man”, and “herself” each time they appear and inserting in lieu thereof “surviving spouse”, “person of the opposite sex”, “spouse”, “the veteran’s”, “the veteran”, “person”, and “himself or herself ”, respectively; (B) by striking out in the second sentence of paragraph (4) of section 101 “his support” and “his spouse” and inserting in lieu thereof “the person’s support” and “the veteran’s spouse”, respectively; (C) by striking out in paragraph (5) of section 101 “his” and inserting in lieu thereof “the veteran’s”; (D) by striking out in paragraph (13) of section 101 “widow” and inserting in lieu thereof “surviving spouse”; (E) by striking out in paragraph (14) of section 101 “widow” each time it appears and inserting in lieu thereof “surviving spouse”; (F) by striking out in paragraph (15) of section 101 “widow” and inserting in lieu thereof “surviving spouse”; and (G) by adding at the end of section 101 the following new paragraph: “(31) The term ‘spouse’ means a person of the opposite sex who is “Spouse.” “Surviving spouse.” 38 USC 501 et seq. a wife or huband and the term ‘surviving spouse’ means a person of the opposite sex who is a widow or widower.”; and (2) chapter 15 of title 38, United States Code, is amended— (A) by inserting in subsection (a) of section 503 “and” after the semicolon at the end of clause (16) of such subsection; (8) by striking out in subsection (a) of section 541 “widow” and inserting in lieu thereof “surviving spouse” and by striking out “his” preceding the word “death”; (C) by striking out in subsection (e) of section 541 the language preceding clause (1) of such subsection and inserting in lieu thereof “No pension shall be paid to a surviving spouse of a veteran under this section unless the spouse was married to the veteran—” and by amending subclause (D) of clause (1) of such subsection, to read as follows: “(D) May 8, 1985, in the case of a surviving spouse of a Vietnam era veteran; or”; (D) by striking out in section 542 “widow” and inserting in lieu thereof “surviving spouse” and by striking out “his” preceding the word “death”; (E) by striking out in section 543 “widow” and inserting in lieu thereof “surviving spouse”; (F) by repealing sections 510 and 531; (G) by striking out in the heading of subchapter III “Widows” and inserting in lieu thereof “Surviving Spouses”; (H) by striking out in the catchline of section 541 “Widows” and inserting in lieu thereof “Surviving Spouses”; (I) by striking out in the subheading of subchapter III immediately following section 543 “widows” and inserting in lieu thereof “surviving spouses”; and (J) by amending the table of sections at the beginning of such chapter 15— (i) by striking out “510. Confederate forces veterans.”; (ii) by striking out “subchapter iii— pensions to widows and children” and inserting in lieu thereof “subchapter iii— pensions to surviving spouses and children” (iii) by striking out “531. Widows of Mexican War veterans.”; (iv) by striking out “541. Widows of Mexican border period, World War I, and World War II, Korean conflict, or Vietnam era veterans.” and inserting in lieu thereof “541. Surviving spouses of Mexican border period, World War I, World War II, Korean conflict, or Vietnam era veterans.”; and (v) by striking out “Widows of Veterans of All Periods of War” and inserting in lieu thereof “Surviving Spouses of Veterans of All Periods of War”. Sec. 102. Effective for the period beginning January 1, 1976, and ending September 30, 1976, section 521 of title 38, United States Code, is amended— (1) by amending subsections (b) and (c) to read as follows: “(b) (1) If the veteran is unmarried (or married but not living with and not reasonably contributing to the support of such veteran’s spouse) and has no child, pension shall be paid to the veteran according to the following formula: “The monthly rate of pension shall be $173 reduced by— For each $1 of annual income Which is more than— But not more than— $0. 00           0           $300           . 03           $300           500           . 04           500           700           . 05           700           1, 200           . 06           1, 200           1, 700           . 07           1, 700           2, 000           . 08           2, 000           3, 300           “(2) In no case may the amount of pension payable to any veteran under this subsection be less than $5 monthly. “(3) In no case may pension be paid under this subsection to any veteran if the annual income of such veteran exceeds $3,300. “(c) (1) If the veteran is married and living with or reasonably Married veterans. contributing to the support of such veteran’s spouse, or has a child or children, pension shall be paid to the veteran according to the following formula: “The monthly rate of pension for a veteran shall be— 3186 if such veteran has one such dependent; 3191 if such veteran has two such dependents; and 3196 if such veteran has three or more such dependents; reduced by— For each $1 of annual income Which is more than— But not more than— $0. 00           0           $500           . 02           $500           700           . 03           700           1, 300           . 04           1, 300           2, 800           . 05           2, 800           3, 200           . 06           3, 200           3, 800           . 08           3, 800           4, 500           “(2) In no case may the amount of pension payable to any veteran under this subsection be less than $5 monthly. “(3) In no case may pension be paid under this subsection to any veteran if the annual income of such veteran exceeds $4,500.”; (2) by striking out in subsection (d) “him” and “$123” and inserting in lieu thereof “such veteran” and “$133”, respectively; and (3) by striking out in subsection (e) “his”, “him”, and “$49” and inserting in lieu thereof “such veteran’s”, “such veteran”, and “$53”, respectively. Sec. 103. Effective for the period beginning January 1, 1976, and ending September 30, 1976, section 541 of title 38, United States Code, is amended— (1) by amending subsections (b) and (c) to read as follows: “(b) (1) If there is no child, pension shall be paid to the surviving spouse according to the following formula: “The monthly rate of pension shall be $117 reduced by— For each $1 of annual income Which is more than— But not more than— $0. 00           0           $300           . 01           $300           600           . 03           600           900           . 04           900           1, 500           . 05           1, 500           2, 700           . 06           2, 700           3, 300           “(2) In no case may the amount of pension payable to any surviving spouse, under this subsection be less than $5 monthly. “(3) In no case may pension be paid under this subsection to any surviving spouse if the annual income of such surviving spouse exceeds $3,300. “(c) (1) If there is a surviving spouse and one child, pension shall be paid to the surviving spouse according to the following formula: “The monthly rate of pension shall be $139 reduced by— For each $1 of annual income Which is more than— But not more than— $0. 00           0           $700           . 01           $700           1, 100           . 02           1, 100           1, 800           . 03           1, 800           2, 700           . 04           2, 700           3, 500           . 05           3, 500           4, 500           “(2) In no case may pension be paid under this subsection to any surviving spouse if the annual income of such surviving spouse exceeds $4,500. “(3) Whenever the monthly rate payable to any surviving spouse under paragraph (1) of this subsection is less than the amount which 38 USC 542. would be payable for one child under section 542 of this title if the surviving spouse were not entitled, the surviving spouse shall be paid at the child’s rate.”; and (2) by striking out in subsection (d) “widow” and “$20” and inserting in lieu thereof “surviving spouse” and “$22”, respectively. Sec. 104. Effective for the period beginning January 1, 1976, and ending September 30, 1976, section 542 of title 38, United States Code, is amended— (1) by striking out in subsection (a) “$49” and “$20” and inserting in lieu thereof “$53” and “$22”, respectively; and (2) by striking out in subsection (c) “$2,400” and inserting in lieu thereof “$2,700”. Sec. 105. Effective for the period beginning January 1, 1976, and Effective date. ending September 30, 1976, section 544 of title 38, United States Code, is amended to read as follows: “§ 544. Aid and attendance allowance “If any surviving spouse is entitled to pension under this subchapter and is in need of regular aid and attendance, the monthly rate of pension payable to the surviving spouse shall be increased by $69.”. Sec. 106. Effective January 1, 1976, chapter 15 of title 38, United Effective date. 38 USC 501 et seq. States Code, is amended— (1) by striking out in section 501(2) “him” and inserting in lieu thereof “such veteran”; (2) by striking out in subsections (a), (b), and (c) of section 502 “he” and “his” each time they appear and inserting in lieu thereof “such person” and “such veteran’s”, respectively; (3) by striking out in section 503(a)(7) “wife”, “his”, and “widow’ and inserting in lieu thereof “spouse”, “such veteran’s”, and “surviving spouse”, respectively; (4) by striking out in subclauses (A), (B), and (C) of section 503(a)(7) “his” each time it appears and inserting in lieu thereof “such veteran’s”; (5) by striking out in subclauses (A) and (B) of section 503 (a)(9) “his”, “widow”, and “wife” each time they appear and inserting in lieu thereof “such veteran’s”, “surviving spouse”, and “spouse”, respectively; (6) by striking out in section 503(a)(14) “his widow” and inserting in lieu thereof “such veteran’s surviving spouse”; (7) by striking out in section 503(a)(16) “his” and inserting in lieu thereof “such employee’s”; (8) by striking out in section 503(c) “widow” and inserting in lieu thereof “surviving spouse”; (9) by striking out in section 505(a) “his” each time it appears and inserting in lieu thereof “such individual’s”; (10) by striking out in section 505(b) “his wife” and inserting in lieu thereof “such veteran’s spouse”; (11) by striking out in section 505(c), including clauses (1) and (2), “widow” each time it appears and inserting in lieu thereof “surviving spouse”; (12) by striking out in section 506(a)(1) “he” and inserting in lieu thereof “the Administrator”; (13) by striking out in section 506(a)(2) “him”, “he”, and “his” each time they appear and inserting in lieu thereof “the Administrator”, “such person”, and “such person’s”, respectively; (14) by striking out in section 506(a)(3) “his” each time it appears and inserting in lieu thereof “such person’s”; (15) by striking out in section 507 “, in his discretion,”; by striking out in such section “his wife” and inserting in lieu thereof “such veteran’s spouse”; and by striking out in such section “wife” the second time it appears and inserting in lieu thereof “spouse”; (16) by striking out in subsections (b) and (c) of section 511 “he” each time it appears and inserting in lieu thereof “such veteran”; (17) by striking out in subsections (a) and (b) of section 512 “he” each time it appears and inserting in lieu thereof “such veteran”; (18) by striking out in section 521(g) “he” and inserting in lieu thereof “such veteran”; (19) by striking out in section 523(b) “him” and inserting in lieu thereof “such veteran”; (20) by striking out in section 532(a) “widow”, “she”, “wife”, and “his” each time they appear and inserting in lieu thereof “surviving spouse”, “such surviving spouse”, “spouse”, and “such veteran’s”, respectively; (21) by striking out in subsections (b) and (c) of section 532 “widow” and “he” each time they appear and inserting in lieu thereof “surviving spouse” and “such veteran”, respectively; (22) by striking out in section 532(d) “widow”, “she”, and “him” and inserting in lieu thereof “surviving spouse”, “such surviving spouse”, and “such veteran”, respectively; (23) by striking out in the catchline of section 532 “Widows” and inserting in lieu thereof “Surviving spouses”; (24) by striking out in the table of sections at the beginning of such chapter 15 “532. Widows of Civil War veterans.” and inserting in lieu thereof ”532. Surviving spouses of Civil War veterans.”; (25) by striking out in section 533 “widow” and inserting in lieu thereof “surviving spouse”; (26) by striking out in section 534(a) “widow”, “she”, “wife”, and “his” each time they appear and inserting in lieu thereof “surviving spouse”, “such surviving spouse”, “spouse”, and “such veteran’s, respectively”; (27) by striking out in section 534(b) “widow” and inserting in lieu thereof “surviving spouse”; (28) by striking out in section 534(c) “widow”, “she”, and “him” and inserting in lieu thereof “surviving spouse”, “such surviving spouse”, and “such veteran”, respectively; (29) by striking out in the catchline of section 534 “Widows” and inserting in lieu thereof “Surviving spouses”; (30) by striking out in the table of sections at the beginning of such chapter 15 ”534. Widows of Indian War veterans.” and inserting in lieu thereof “534. Surviving spouses of Indian War veterans.”; (31) by striking out in section 535 “widow” and inserting in lieu thereof “surviving spouse”; (32) by striking out m section 536(a) “widow”, “she”, “wife”, and “his” and inserting in lieu thereof “surviving spouse”, “such surviving spouse”, “spouse”, and “such veteran’s”, respectively; (33) by striking out in subsections (b) and (c) of section 536 “widow”, “she”, and “him” each time they appear and inserting in lieu thereof “surviving spouse”, “such surviving spouse”, and “such veteran”, respectively; (34) by striking out in section 536(d)(1) “widow”, “she”, and “widows” and inserting in lieu thereof “surviving spouse”, “such surviving spouse”, and “surviving spouses”, respectively; (35) by striking out in section 536(d)(2) “widow” and inserting 38 USC 536. in lieu thereof “surviving spouse”; (36) by striking out in clauses (A) and (B) of section 536(d)(2) “her” and “widow” each time they appear and inserting in lieu thereof “such surviving spouse” and “surviving spouse”, respectively; (37) by striking out in the catchline of section 536 “Widows” and inserting in lieu thereof “Surviving spouses”; (38) by striking out in the table of sections at the beginning of such chapter 15 “536. Widows of Spanish-American War veterans.” and inserting in lieu thereof “536. Surviving spouses of Spanish-American War veterans.”; (39) by striking out in section 537 “widow” and inserting in lieu thereof “surviving spouse”; (40) by striking out in subclauses (A), (B), and (C) of section 541(e)(1) “widow” each time it appears and inserting in lieu thereof “surviving spouse”; (41) by striking out in section 560(b) “himself” and “his” and inserting in lieu thereof “such person” and “such person’s”, respectively: (42) by striking out in subsections (a) and (b) of section 561 “his”, “him”, anti “he” each time they appear and inserting in lieu thereof “such person’s”, “such person. and “such person”, respectively; (43) by striking out in section 561(c) “by him”; (44) by striking out in section 562(a) “him” and inserting in lieu thereof “the Administrator”; and (45) by striking out in subsections (b) and (d) of section 562 “he” each time it appears and inserting in lieu thereof “such person”. Sec. 107. Effective for the period beginning January 1, 1976, and Effective date. ending September 30, 1976, section 4 of Public Law 90–275 (82 Stat. 68) is amended to read as follows: 38 USC 521 note. “Sec. 4. The annual income limitations governing payment of pension under the first sentence of section 9(b) of the Veterans’ Pension Act of 1959 hereafter shall be $2,900 and $4,200, instead of $2,600 and 38 USC 521 note. $3,900, respectively.”.

16. 1975

    Veterans and Survivors Pension Interim Adjustment Act of 1975

    Pub. L. 94–169 § 106(8) · 89 Stat. 1013

    Substituted · 38 U.S.C. § 1503(c)

    Pub. L. 94–169, § 106(8), substituted “surviving spouse” for “widow”

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 94–169, § 106(8), substituted “surviving spouse” for “widow”.

    Enacted provision · exact public law section
    (8) by striking out in section 503(c) “widow” and inserting in lieu thereof “surviving spouse”;

17. 1978

    Veterans’ and Survivors’ Pension Improvement Act of 1978

    Pub. L. 95–588 § 102(a)(1) · 92 Stat. 2497

    1. Redesignated · 38 U.S.C. § 1503(a)(1)

       Pub. L. 95–588, § 102(a)(1), (2), redesignated par. (2) as (1)

    2. Struck · 38 U.S.C. § 1503(a)(1)

       Pub. L. 95–588, § 102(a)(1), (2), struck out former par. (1) which related to payments of six-months death gratuity

    Source evidence

    Code amendment note
    Subsec. (a)(1). Pub. L. 95–588, § 102(a)(1), (2), redesignated par. (2) as (1) and struck out former par. (1) which related to payments of six-months death gratuity.

    Enacted provision · exact public law section
    (1) striking out clause (1);

18. 1978

    Veterans’ and Survivors’ Pension Improvement Act of 1978

    Pub. L. 95–588 § 102(a)(3) · 92 Stat. 2497

    1. Redesignated · 38 U.S.C. § 1503(a)(2)

       Pub. L. 95–588, § 102(a)(3), redesignated par. (3) as (2) and, as so redesignated

    2. Redesignated · 38 U.S.C. § 1503(a)(2)

       Pub. L. 95–588, § 102(a)(3), struck out “, and chapters 11 and 13 (except section 412(a)) of this title” after “chapter”. Former par. (2) redesignated (1)

    Source evidence

    Code amendment note
    Subsec. (a)(2). Pub. L. 95–588, § 102(a)(3), redesignated par. (3) as (2) and, as so redesignated, struck out “, and chapters 11 and 13 (except section 412(a)) of this title” after “chapter”. Former par. (2) redesignated (1).

    Enacted provision · exact public law section
    (3) redesignating clause (3) as clause (2) and striking out the comma and “and chapters 11 and 13 (except section 412(a)) of this title” in such clause;

19. 1978

    Veterans’ and Survivors’ Pension Improvement Act of 1978

    Pub. L. 95–588 § 102(a)(5) · 92 Stat. 2497

    Redesignated · 38 U.S.C. § 1503(a)(3)

    Pub. L. 95–588, § 102(a)(5), redesignated par. (7) as (3). Former par. (3) redesignated (2)

    Source evidence

    Code amendment note
    Subsec. (a)(3). Pub. L. 95–588, § 102(a)(5), redesignated par. (7) as (3). Former par. (3) redesignated (2).

    Enacted provision · exact public law section
    (5) redesignating clause (7) as clause (3);

20. 1978

    Veterans’ and Survivors’ Pension Improvement Act of 1978

    Pub. L. 95–588 § 102(a)(4) · 92 Stat. 2497

    1. Added · 38 U.S.C. § 1503(a)(4)

       Pub. L. 95–588, § 102(a)(4), (6), added par. (4)

    2. Struck · 38 U.S.C. § 1503(a)(4)

       Pub. L. 95–588, § 102(a)(4), (6), struck out former par. (4) which related to payments under servicemen’s life insurance or servicemen’s indemnity

    Source evidence

    Code amendment note
    Subsec. (a)(4). Pub. L. 95–588, § 102(a)(4), (6), added par. (4) and struck out former par. (4) which related to payments under servicemen’s life insurance or servicemen’s indemnity.

    Enacted provision · exact public law section
    (4) striking out clauses (4), (5), and (6);

21. 1978

    Veterans’ and Survivors’ Pension Improvement Act of 1978

    Pub. L. 95–588 § 102(a)(4) · 92 Stat. 2497

    1. Redesignated · 38 U.S.C. § 1503(a)(5)

       Pub. L. 95–588, § 102(a)(4), (7), redesignated par. (8) as (5)

    2. Struck · 38 U.S.C. § 1503(a)(5)

       Pub. L. 95–588, § 102(a)(4), (7), struck out former par. (5) which related to lump sum death payments

    Source evidence

    Code amendment note
    Subsec. (a)(5). Pub. L. 95–588, § 102(a)(4), (7), redesignated par. (8) as (5) and struck out former par. (5) which related to lump sum death payments.

    Enacted provision · exact public law section
    (4) striking out clauses (4), (5), and (6);

22. 1978

    Veterans’ and Survivors’ Pension Improvement Act of 1978

    Pub. L. 95–588 § 102(a)(4) · 92 Stat. 2497

    1. Redesignated · 38 U.S.C. § 1503(a)(6)

       Pub. L. 95–588, § 102(a)(4), (9), redesignated par. (10) as (6)

    2. Struck · 38 U.S.C. § 1503(a)(6)

       Pub. L. 95–588, § 102(a)(4), (9), struck out former par. (6) which related to the ten per cent exclusion for individuals under public or private retirement, annuity, endowment, or similar programs

    Source evidence

    Code amendment note
    Subsec. (a)(6). Pub. L. 95–588, § 102(a)(4), (9), redesignated par. (10) as (6) and struck out former par. (6) which related to the ten per cent exclusion for individuals under public or private retirement, annuity, endowment, or similar programs.

    Enacted provision · exact public law section
    (4) striking out clauses (4), (5), and (6);

23. 1978

    Veterans’ and Survivors’ Pension Improvement Act of 1978

    Pub. L. 95–588 § 102(a)(11) · 92 Stat. 2497

    Redesignated · 38 U.S.C. § 1503(a)(7)

    Pub. L. 95–588, § 102(a)(11), redesignated par. (15) as (7). Former par. (7) redesignated (3)

    Source evidence

    Code amendment note
    Subsec. (a)(7). Pub. L. 95–588, § 102(a)(11), redesignated par. (15) as (7). Former par. (7) redesignated (3).

    Enacted provision · exact public law section
    (11) redesignating clause (15) as clause (7);

24. 1978

    Veterans’ and Survivors’ Pension Improvement Act of 1978

    Pub. L. 95–588 § 102(a)(13) · 92 Stat. 2497

    Redesignated · 38 U.S.C. § 1503(a)(8)

    Pub. L. 95–588, § 102(a)(13), added par. (8). Former par. (8) redesignated (5)

    Source evidence

    Code amendment note
    Subsec. (a)(8). Pub. L. 95–588, § 102(a)(13), added par. (8). Former par. (8) redesignated (5).

    Enacted provision · exact public law section
    (13) adding at the end of such subsection the following new clauses: “(8) amounts equal to amounts paid by a veteran, veterans’ spouse, or surviving spouse or by or on behalf of a veteran’s child for unreimbursed medical expenses, to the extent that such amounts exceed 5 per centum of the maximum annual rate of pension (including any amount of increased pension payable on account of family members but not including any amount of pension payable because a person is in need of regular aid and attendance or because a person is permanently housebound) payable to such veteran, surviving spouse, or child; “(9) in the case of a veteran or surviving spouse pursuing a course of education or vocational rehabilitation or training, amounts equal to amounts paid by such veteran or surviving spouse for such course of education or vocational rehabilitation or training, including (A) amounts paid for tuition, fees, books, and materials, and (B) in the case of such a veteran or surviving spouse in need of regular aid and attendance, unreimbursed amounts paid for unusual transportation expenses in connection with the pursuit of such course of education or vocational rehabilitation or training, to the extent that such amounts exceed the reasonable expenses which would have been incurred by a nondisabled person using an appropriate means of transportation (public transportation, if reasonably available); and “(10) in the case of a child, any current-work income received during the year, to the extent that the total amount of such income does not exceed an amount equal to the sum of— “(A) the lowest amount of gross income for which an income tax return is required under section 6012(a) of the Internal Revenue Code of 1954, to be filed by an individual 26 USC 6012. 26 USC 143. 26 USC 2. who is not married (as determined under section 143 of such Code), is not a surviving spouse (as defined in section 2(a) of such Code), and is not a head of household (as defined in section 2(b) of such Code); and “(B) if the child is pursuing a course of postsecondary education or vocational rehabilitation or training, the amount paid by such child for such course of education or vocational rehabilitation or training, including the amount paid for tuition, fees, books, and materials.”.

25. 1978

    Veterans’ and Survivors’ Pension Improvement Act of 1978

    Pub. L. 95–588 § 102(a)(8) · 92 Stat. 2497

    1. Added · 38 U.S.C. § 1503(a)(9)

       Pub. L. 95–588, § 102(a)(8), (13), added par. (9)

    2. Struck · 38 U.S.C. § 1503(a)(9)

       Pub. L. 95–588, § 102(a)(8), (13), struck out former par. (9) which related to payments for final illness and burial

    Source evidence

    Code amendment note
    Subsec. (a)(9). Pub. L. 95–588, § 102(a)(8), (13), added par. (9) and struck out former par. (9) which related to payments for final illness and burial.

    Enacted provision · exact public law section
    (8) striking out clause (9);

26. 1978

    Veterans’ and Survivors’ Pension Improvement Act of 1978

    Pub. L. 95–588 § 102(a)(13) · 92 Stat. 2497

    Redesignated · 38 U.S.C. § 1503(a)(10)

    Pub. L. 95–588, § 102(a)(13), added par. (10). Former subsec. (10) redesignated (6)

    Source evidence

    Code amendment note
    Subsec. (a)(10). Pub. L. 95–588, § 102(a)(13), added par. (10). Former subsec. (10) redesignated (6).

    Enacted provision · exact public law section
    (13) adding at the end of such subsection the following new clauses: “(8) amounts equal to amounts paid by a veteran, veterans’ spouse, or surviving spouse or by or on behalf of a veteran’s child for unreimbursed medical expenses, to the extent that such amounts exceed 5 per centum of the maximum annual rate of pension (including any amount of increased pension payable on account of family members but not including any amount of pension payable because a person is in need of regular aid and attendance or because a person is permanently housebound) payable to such veteran, surviving spouse, or child; “(9) in the case of a veteran or surviving spouse pursuing a course of education or vocational rehabilitation or training, amounts equal to amounts paid by such veteran or surviving spouse for such course of education or vocational rehabilitation or training, including (A) amounts paid for tuition, fees, books, and materials, and (B) in the case of such a veteran or surviving spouse in need of regular aid and attendance, unreimbursed amounts paid for unusual transportation expenses in connection with the pursuit of such course of education or vocational rehabilitation or training, to the extent that such amounts exceed the reasonable expenses which would have been incurred by a nondisabled person using an appropriate means of transportation (public transportation, if reasonably available); and “(10) in the case of a child, any current-work income received during the year, to the extent that the total amount of such income does not exceed an amount equal to the sum of— “(A) the lowest amount of gross income for which an income tax return is required under section 6012(a) of the Internal Revenue Code of 1954, to be filed by an individual 26 USC 6012. 26 USC 143. 26 USC 2. who is not married (as determined under section 143 of such Code), is not a surviving spouse (as defined in section 2(a) of such Code), and is not a head of household (as defined in section 2(b) of such Code); and “(B) if the child is pursuing a course of postsecondary education or vocational rehabilitation or training, the amount paid by such child for such course of education or vocational rehabilitation or training, including the amount paid for tuition, fees, books, and materials.”.

27. 1978

    Veterans’ and Survivors’ Pension Improvement Act of 1978

    Pub. L. 95–588 § 102(a)(10) · 92 Stat. 2497

    Struck · 38 U.S.C. § 1503(a)(11)(14)

    Pub. L. 95–588, § 102(a)(10), struck out pars. (11) to (14) which related to payments for discharge of jury duty, educational assistance allowances, bonuses based on service in the Armed Forces, and indebtednesses secured by mortgages, respectively

    Source evidence

    Code amendment note
    Subsec. (a)(11) to (14). Pub. L. 95–588, § 102(a)(10), struck out pars. (11) to (14) which related to payments for discharge of jury duty, educational assistance allowances, bonuses based on service in the Armed Forces, and indebtednesses secured by mortgages, respectively.

    Enacted provision · exact public law section
    (10) striking out clauses (11), (12), (13), and (14);

28. 1978

    Veterans’ and Survivors’ Pension Improvement Act of 1978

    Pub. L. 95–588 § 102(a)(11) · 92 Stat. 2497

    Redesignated · 38 U.S.C. § 1503(a)(15)

    Pub. L. 95–588, § 102(a)(11), redesignated par. (15) as (7)

    Source evidence

    Code amendment note
    Subsec. (a)(15). Pub. L. 95–588, § 102(a)(11), redesignated par. (15) as (7).

    Enacted provision · exact public law section
    (11) redesignating clause (15) as clause (7);

29. 1978

    Veterans’ and Survivors’ Pension Improvement Act of 1978

    Pub. L. 95–588 § 102(a)(12) · 92 Stat. 2497

    Struck · 38 U.S.C. § 1503(a)(16); 38 U.S.C. § 1503(a)(17)

    Pub. L. 95–588, § 102(a)(12), struck out pars. (16) and (17) which related to payments received by retired persons and payments of annuities, respectively

    Source evidence

    Code amendment note
    Subsec. (a)(16), (17). Pub. L. 95–588, § 102(a)(12), struck out pars. (16) and (17) which related to payments received by retired persons and payments of annuities, respectively.

    Enacted provision · exact public law section
    (12) striking out clauses (16) and (17); and

30. 1978

    Veterans’ and Survivors’ Pension Improvement Act of 1978

    Pub. L. 95–588 § 102(b) · 92 Stat. 2497

    Struck · 38 U.S.C. § 1503(c)

    Pub. L. 95–588, § 102(b), struck out former subsec. (c) which related to the power of the Administrator to exclude from income amounts paid by a veteran, surviving spouse, or child for unusual medical expenses

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 95–588, § 102(b), struck out former subsec. (c) which related to the power of the Administrator to exclude from income amounts paid by a veteran, surviving spouse, or child for unusual medical expenses.

    Enacted provision · exact public law section
    (b) Subsection (c) of such section is repealed. Repeal.

31. 1982

    Pub. L. 97–295 § 4(13) · 96 Stat. 1287

    Inserted · 38 U.S.C. § 1503(a)(10)(A)

    Pub. L. 97–295 inserted “(26 U.S.C. 6012(a))” after “Code of 1954”

    Source evidence

    Code amendment note
    Subsec. (a)(10)(A). Pub. L. 97–295 inserted “(26 U.S.C. 6012(a))” after “Code of 1954”.

    Enacted provision · exact public law section
    (13) Section 503(a)(10)(A) is amended by inserting “(26 U.S.C. 38 USC 503. 6012(a))” after “the Internal Revenue Code of 1954”.

32. 1988

    Veterans’ Benefits Improvement Act of 1988

    Pub. L. 100–687 div. B title XIV § 1402(b) · 102 Stat. 4105

    Amended · 38 U.S.C. § 1503(a)(5)

    Pub. L. 100–687 amended par. (5) generally. Prior to amendment, par. (5) read as follows: “proceeds of fire insurance policies;”

    Source evidence

    Code amendment note
    Subsec. (a)(5). Pub. L. 100–687 amended par. (5) generally. Prior to amendment, par. (5) read as follows: “proceeds of fire insurance policies;”.

    Enacted provision · exact public law section
    (b) Pension.— Clause (5) of section 503(a) is amended to read as follows: “(5) Regulations. reimbursements of any kind for any casualty loss (as defined in regulations which the Administrator shall prescribe), but the amount excluded under this clause may not exceed the greater of the fair market value or reasonable replacement value of the property involved at the time immediately preceding the loss;”.

33. 1991

    Pub. L. 102–54 § 14(b)(5)(A) · 105 Stat. 267

    Substituted · 38 U.S.C. § 1503(a)(8)

    Pub. L. 102–54, § 14(b)(5)(A), substituted “percent” for “per centum”

    Source evidence

    Code amendment note
    Subsec. (a)(8). Pub. L. 102–54, § 14(b)(5)(A), substituted “percent” for “per centum”.

    Enacted provision · exact public law section
    (A) in paragraph (8), by striking out “per centum” and inserting in lieu thereof “percent”; and

34. 1991

    Pub. L. 102–54 § 14(b)(5)(B) · 105 Stat. 267

    1. Substituted · 38 U.S.C. § 1503(a)(10)(A)

       Pub. L. 102–54, § 14(b)(5)(B), substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954 (26 U.S.C. 6012(a))”

    2. Substituted · 38 U.S.C. § 1503(a)(10)(A)

       Pub. L. 102–54, § 14(b)(5)(B), substituted “section 7703” for “section 143”

    Source evidence

    Code amendment note
    Subsec. (a)(10)(A). Pub. L. 102–54, § 14(b)(5)(B), substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954 (26 U.S.C. 6012(a))” and “section 7703” for “section 143”.

    Enacted provision · exact public law section
    (B) in paragraph (10)(A)— (i) by striking out “Internal Revenue Code of 1954 (26 U.S.C. 6012(a))” and inserting in lieu thereof “Internal Revenue Code of 1986”; and (ii) by striking out “section 143” and inserting in lieu thereof “section 7703”.

35. 1991

    Pub. L. 102–83 § 5(a) · 105 Stat. 378

    Changed · 38 U.S.C. § 1503

    Pub. L. 102–83, § 5(a), renumbered section 503 of this title as this section

    Source evidence

    Code amendment note
    Pub. L. 102–83, § 5(a), renumbered section 503 of this title as this section.

    Enacted provision · exact public law section
    (a) Redesignation of Sections to Conform to Chapter Numbers.— Each section contained in any of chapters 11 through 23 is redesignated by replacing the first digit of the section number with the number of the chapter containing that section. Each section contained in any of chapters 24 through 42 is redesignated so that the first two digits of the section number of that section are the same as the chapter number of the chapter containing that section.

36. 1991

    Pub. L. 102–83 § 4(b)(1) · 105 Stat. 378

    Substituted · 38 U.S.C. § 1503(a)(5)

    Pub. L. 102–83, § 4(b)(1), (2)(E), substituted “Secretary” for “Administrator”

    Source evidence

    Code amendment note
    Subsec. (a)(5). Pub. L. 102–83, § 4(b)(1), (2)(E), substituted “Secretary” for “Administrator”.

    Enacted provision · exact public law section
    (1) Title 38 is further amended by striking out “Administrator” and “Administrator’s” each place they appear (except as provided in paragraphs (2) and (9) and including where they appear in section headings and tables of sections) and inserting in lieu thereof “Secretary” and “Secretary’s”, respectively.

37. 2004

    Veterans Benefits Improvement Act of 2004

    Pub. L. 108–454 title III § 303 · 118 Stat. 3598

    Added · 38 U.S.C. § 1503(a)(11)

    Pub. L. 108–454 added par. (11)

    Source evidence

    Code amendment note
    Subsec. (a)(11). Pub. L. 108–454 added par. (11).

    Enacted provision · exact public law section
    SEC. 303. EXCLUSION OF LIFE INSURANCE PROCEEDS FROM CONSIDERATION AS INCOME FOR VETERANS’ PENSION PURPOSES.    Section 1503(a) is amended— (1) by striking “and” at the end of paragraph (9); (2) by striking the period at the end of the paragraph (10) and inserting “; and”; and (3) by adding at the end the following new paragraph: “(11) lump-sum proceeds of any life insurance policy on a veteran, for purposes of pension under subchapter III of this chapter.” .

38. 2010

    Veterans’ Benefits Act of 2010

    Pub. L. 111–275 title VI § 604(a) · 124 Stat. 2864

    1. Added · 38 U.S.C. § 1503(a)(11); 38 U.S.C. § 1503(a)(12)

       Pub. L. 111–275 added par. (11)

    2. Redesignated · 38 U.S.C. § 1503(a)(11); 38 U.S.C. § 1503(a)(12)

       Pub. L. 111–275 redesignated former par. (11) as (12)

    Source evidence

    Code amendment note
    Subsec. (a)(11), (12). Pub. L. 111–275 added par. (11) and redesignated former par. (11) as (12).

    Enacted provision · exact public law section
    (a) Exclusion.— Section 1503(a) is amended— (1) by striking “and” at the end of paragraph (10); (2) by redesignating paragraph (11) as paragraph (12); and (3) by inserting after paragraph (10) the following new paragraph (11): “(11) payment of a monetary amount of up to $5,000 to a veteran from a State or municipality that is paid as a veterans’ benefit due to injury or disease; and” .

39. 2012

    Honoring America’s Veterans and Caring for Camp Lejeune Families Act of 2012

    Pub. L. 112–154 title V § 509(a) · 126 Stat. 1165

    Amended · 38 U.S.C. § 1503(a)(5)

    Pub. L. 112–154 amended par. (5) generally. Prior to amendment, par. (5) read as follows: “reimbursements of any kind for any casualty loss (as defined in regulations which the Secretary shall prescribe), but the amount excluded under this clause may not exceed the greater of the fair market value or reasonable replacement value of the property involved at the time immediately preceding the loss;”

    Source evidence

    Code amendment note
    Subsec. (a)(5). Pub. L. 112–154 amended par. (5) generally. Prior to amendment, par. (5) read as follows: “reimbursements of any kind for any casualty loss (as defined in regulations which the Secretary shall prescribe), but the amount excluded under this clause may not exceed the greater of the fair market value or reasonable replacement value of the property involved at the time immediately preceding the loss;”.

    Enacted provision · exact public law section
    (a) In General.— Paragraph (5) of section 1503(a) of title 38, United States Code, is amended to read as follows: “(5) payments regarding reimbursements of any kind (including insurance settlement payments) for expenses related to the repayment, replacement, or repair of equipment, vehicles, items, money, or property resulting from— “(A) any accident (as defined by the Secretary), but the amount excluded under this subclause shall not exceed the greater of the fair market value or reasonable replacement value of the equipment or vehicle involved at the time immediately preceding the accident; “(B) any theft or loss (as defined by the Secretary), but the amount excluded under this subclause shall not exceed the greater of the fair market value or reasonable replacement value of the item or the amount of the money (including legal tender of the United States or of a foreign country) involved at the time immediately preceding the theft or loss; or “(C) any casualty loss (as defined by the Secretary), but the amount excluded under this subclause shall not exceed the greater of the fair market value or reasonable replacement value of the property involved at the time immediately preceding the casualty loss;” .

    Effective date note
    Pub. L. 112–154, title V, § 509(b), Aug. 6, 2012, 126 Stat. 1195, provided that: “The amendment made by subsection (a) [amending this section] shall take effect on the date that is 180 days after the date of the enactment of this Act [Aug. 6, 2012].”

40. 2015

    Department of Veterans Affairs Expiring Authorities Act of 2015

    Pub. L. 114–58 title VI § 601(3) · 129 Stat. 530

    Substituted · 38 U.S.C. § 1503(a)(5)

    Pub. L. 114–58 substituted “subparagraph” for “subclause” in subpars. (A) to (C)

    Source evidence

    Code amendment note
    Subsec. (a)(5). Pub. L. 114–58 substituted “subparagraph” for “subclause” in subpars. (A) to (C).

    Enacted provision · exact public law section
    (3) in section 1503(a)(5), by striking “subclause” and inserting “subparagraph” each place it appears;

48 of 55 references resolved to an enrolled provision · 7 partial