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2 U.S.C. § 6115 — Expense allowance of President pro tempore of Senate; methods of payment; taxability
Federal law — U.S. Code and appendices · legal_authorities
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 $40,000 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 title 26.
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Source file: Laws/federal/codes/united-states-code/title-2/section-6115-expense-allowance-of-president-pro-tempore-of-senate-methods-of-payment--64ccfc8bfe.md
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Source location: Title 2, Chapter 61, § 6115; chapter-061-senate-leadership.md
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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 $40,000 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 title 26.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
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Federal law — U.S. Code and appendices · legal_authorities
Effective fiscal year 1978 and each fiscal year thereafter, the expense allowances of the Majority and Minority Leaders of the Senate are increased to $40,000 each fiscal year for each leader: Provided, That, effective with the fiscal year 1983 and each fiscal year thereafter, the expense allowance of the Majority and Minority Whips of the Senate shall not exceed $10,000 each fiscal year for each Whip: Provided further, That, during the period beginning on January 3, 1977, and ending September 30, 1977, and during each fiscal year thereafter, the Vice President, the Majority Leader, the Minority Leader, the Majority Whip, and the Minority Whip may receive the expense allowance (a) as reimbursement for actual expenses incurred upon certification and documentation of such expenses by the Vice President, the respective Leader or the respective Whip, or (b) in equal monthly payments: Provided further, That effective January 3, 1977, the amounts paid to the Vice President, the Majority or Minority Leader of the Senate, or the Majority or Minority Whip of the Senate as reimbursement of actual expenses incurred upon certification and documentation pursuant to the second proviso of this section shall not be reported as income, and the expenses so reimbursed shall not be allowed as a deduction, under title 26.
Source: Supplied U.S. Code snapshot — release unconfirmed · 2 U.S.C. § 6102
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
#### Codification
Section 32b was editorially reclassified as [section 6115 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title2-section6115&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 2 U.S.C. § 32b
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Federal law — U.S. Code and appendices · legal_authorities
Page 628
TITLE 2—THE CONGRESS
§ 6112
Editorial Notes
CODIFICATION
Section was formerly classified to section 32 of this
title prior to editorial reclassification and renumbering
as this section.
R.S. § 36 derived from act Aug. 16, 1856, ch. 123, § 2, 11
Stat. 48.
CROSS REFERENCES
Compensation of Vice President, see section 104 of
Title 3, The President.
§ 6112. Compensation of Deputy President pro
tempore of Senate
Effective January 5, 1977, the compensation of
a Deputy President pro tempore of the Senate
shall be at a rate equal to the rate of annual
compensation of the President pro tempore and
the Majority and Minority Leaders of the Sen-
ate.
(Pub. L. 95–26, title I, May 4, 1977, 91 Stat. 79.)
Editorial Notes
CODIFICATION
Section was formerly classified to section 32a of this
title prior to editorial reclassification and renumbering
as this section.
Section is from the Supplemental Appropriations
Act, 1977.
§ 6113. Appointment and compensation of em-
ployees by President pro tempore of Senate
Effective October 1, 1979, the President pro
tempore is authorized to appoint and fix the
compensation of such employees as he deems ap-
propriate: Provided, That the gross compensa-
tion paid to such employees shall not exceed
$123,000 each fiscal year.
(Pub. L. 96–38, title I, § 101, July 25, 1979, 93 Stat.
111.)
Editorial Notes
CODIFICATION
Section was formerly classified to section 61k of this
title prior to editorial reclassification and renumbering
as this section.
Section is from the Supplemental Appropriations
Act, 1979.
Statutory Notes and Related Subsidiaries
INCREASES IN COMPENSATION
Increases in compensation for Senate officers and em-
ployees under authority of Federal Pay Comparability
Act of 1970 (Pub. L. 91–656), see Salary
Source: Supplied 2024 U.S. Code historical extraction · 2 U.S.C. § 6115
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