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5 U.S.C. § 8509 — Federal Employees Compensation Account

Federal law — U.S. Code and appendices · legal_authorities

5 U.S.C. § 8509 — Federal Employees Compensation Account

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Stable record: federal_law:legal_authorities:record_usc_58b10c054565e9b7d0be6467
Source file: Laws/federal/codes/united-states-code/title-5/section-8509-federal-employees-compensation-account--b5411ad2b4.md
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Source location: Title 5, Chapter 85, § 8509; chapter-085-unemployment-compensation.md

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**(a)** The Federal Employees Compensation Account (as established by section 909 of the Social Security Act, and hereafter in this section referred to as the “Account”) in the Unemployment Trust Fund (as established by section 904 of such Act) shall consist of— (1) funds appropriated to or transferred thereto, and (2) amounts deposited therein pursuant to subsection (c). **(b)** Moneys in the Account shall be available only for the purpose of making payments to States pursuant to agreements entered into under this chapter and making payments of compensation under this chapter in States which do not have in effect such an agreement. **(c)** (1) Each employing agency shall deposit into the Account amounts equal to the expenditures incurred under this chapter on account of Federal service performed by employees and former employees of that agency. (2) Deposits required by paragraph (1) shall be made during each calendar quarter and the amount of the deposit to be made by any employing agency during any quarter shall be based on a determination by the Secretary of Labor as to the amounts of payments, made prior to such quarter from the Account based on Federal service performed by employees of such agency after December 31, 1980, with respect to which deposit has not previously been made. The amount to be deposited by any employing agency during any calendar quarter shall be adjusted to take account of any overpayment or underpayment of deposit during any previous quarter for which adjustment has not already been made. (3) If any Federal agency does not deposit in the Federal Employees Compensation Account any amount before the date 30 days after the date on which the Secretary of Labor has notified such agency that it is required to so deposit such amount, the Secretary of Labor shall notify the Secretary of the Treasury of the failure to make such deposit and the Secretary of the Treasury shall transfer such amount to the Federal Employees Compensation Account from amounts otherwise appropriated to such Federal agency. **(d)** The Secretary of Labor shall certify to the Secretary of the Treasury the amount of the deposit which each employing agency is required to make to the Account during any calendar quarter, and the Secretary of the Treasury shall notify the Secretary of Labor as to the date and amount of any deposit made to such Account by any such agency. **(e)** Prior to the beginning of each fiscal year (commencing with the fiscal year which begins October 1, 1981) the Secretary of Labor shall estimate— (1) the amount of expenditures which will be made from the Account during such year, and (2) the amount of funds which will be available during such year for the making of such expenditures, and if, on the basis of such estimate, he determines that the amount described in paragraph (2) is in excess of the amount necessary— (3) to meet the expenditures described in paragraph (1), and (4) to provide a reasonable contingency fund so as to assure that there will, during all times in such year, be sufficient sums available in the Account to meet the expenditures described in paragraph (1), he shall certify the amount of such excess to the Secretary of the Treasury and the Secretary of the Treasury shall transfer, from the Account to the general fund of the Treasury, an amount equal to such excess. **(f)** The Secretary of Labor is authorized to establish such rules and regulations as may be necessary or appropriate to carry out the provisions of this section. **(g)** Any funds appropriated after the establishment of the Account, for the making of payments for which expenditures are authorized to be made from moneys in the Account, shall be made to the Account; and there are hereby authorized to be appropriated to the Account, from time to time, such sums as may be necessary to assure that there will, at all times, be sufficient sums available in the Account to meet the expenditures authorized to be made from moneys therein. **(h)** For purposes of this section, the term “Federal service” includes Federal service as defined in section 8521(a).

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Federal law — U.S. Code and appendices · legal_authorities

42 U.S.C. § 1109 — Federal Employees Compensation Account

There is hereby established in the Unemployment Trust Fund a Federal Employees Compensation Account which shall be used for the purposes specified in [section 8509 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8509&num=0&edition=prelim). For the purposes provided for in [section 1104(e) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section1104/e&num=0&edition=prelim), such account shall be maintained as a separate book account.

Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 1109

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 1 — Tax imposed

**(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

26 U.S.C. § 3304 — Approval of State laws

**(a) Requirements** The Secretary of Labor shall approve any State law submitted to him, within 30 days of such submission, which he finds provides that— (1) all compensation is to be paid through public employment offices or such other agencies as the Secretary of Labor may approve; (2) no compensation shall be payable with respect to any day of unemployment occurring within 2 years after the first day of the first period with respect to which contributions are required; (3) all money received in the unemployment fund shall (except for refunds of sums erroneously paid into such fund and except for refunds paid in accordance with the provisions of section 3305(b)) immediately upon such receipt be paid over to the Secretary of the Treasury to the credit of the Unemployment Trust Fund established by section 904 of the Social Security Act ([42 U.S.C. 1104](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section1104&num=0&edition=prelim)); (4) all money withdrawn from the unemployment fund of the State shall be used solely in the payment of unemployment compensation, exclusive of expenses of administration, and for refunds of sums erroneously paid into such fund and refunds paid in accordance with the provisions of section 3305(b); except that— (A) an amount equal to the amount of employee payments into the unemployment fund of a State may be used in the payment of cash benefits to individuals with respect to their disability, exclusive of expenses of administration; (B) the amounts specified by section 903 (c)(2) or 903(d)(4) of the Social Security Act may, subject to the conditions prescribed in such section, be used for expenses incurred by the State for administration of its unemployment compensation law and public employment offices;

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3304

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Federal law — U.S. Code and appendices · legal_authorities

5 U.S.C. § 8509 — Federal Employees Compensation Ac-

Page 1206 TITLE 5—GOVERNMENT ORGANIZATION AND EMPLOYEES § 8509 Secretary, insofar as practicable, shall consult with representatives of the State unemployment compensation agencies before prescribing rules or regulations which may affect the perform- ance by the State agencies of functions under agreements under this subchapter. (Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 590.) HISTORICAL AND REVISION NOTES Derivation U.S. Code Revised Statutes and Statutes at Large .................. 42 U.S.C. 1369. Sept. 1, 1954, ch. 1212, § 4(a) ‘‘Sec. 1509’’, 68 Stat. 1135. Standard changes are made to conform with the defi- nitions applicable and the style of this title as outlined in the preface to the report. § 8509. Federal Employees Compensation Ac- count (a) The Federal Employees Compensation Ac- count (as established by section 909 of the Social Security Act, and hereafter in this section re- ferred to as the ‘‘Account’’) in the Unemploy- ment Trust Fund (as established by section 904 of such Act) shall consist of— (1) funds appropriated to or transferred thereto, and (2) amounts deposited therein pursuant to subsection (c). (b) Moneys in the Account shall be available only for the purpose of making payments to States pursuant to agreements entered into under this chapter and making payments of compensation under this chapter in States which do not have in effect such an agreement. (c)(1) Each employing agency shall deposit into the Account amounts equal to the expendi- tures incurred under this chapter on account of Federal service performed by employees and former employees of that agency. (2) Deposits required by paragraph (1) shall be made during each calendar quarter and the amount of the deposit to be made by any em- ploying agency during an

Source: Supplied 2024 U.S. Code historical extraction · 5 U.S.C. § 8509

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