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5 U.S.C. § 6326 — Absence in connection with funerals of immediate relatives in the Armed Forces
Federal law — U.S. Code and appendices · legal_authorities
**(a)** An employee of an executive agency or an individual employed by the government of the District of Columbia is entitled to not more than three days of leave without loss of, or reduction in, pay, leave to which he is otherwise entitled, credit for time or service, or performance or efficiency rating, to make arrangements for, or attend the funeral of, or memorial service for, an immediate relative who died as a result of wounds, disease, or injury incurred while serving as a member of the Armed Forces in a combat zone (as determined by the President in accordance with section 112 of the Internal Revenue Code).
**(b)** The Office of Personnel Management is authorized to issue regulations for the administration of this section.
**(c)** This section shall not be considered as affecting the authority of an Executive agency, except to the extent and under the conditions covered under this section, to grant administrative leave excusing an employee from work when it is in the public interest.
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Stable record: federal_law:legal_authorities:record_usc_6b97a96984af3c7fbe725b0a
Source file: Laws/federal/codes/united-states-code/title-5/section-6326-absence-in-connection-with-funerals-of-immediate-relatives-in-the-armed--6e2a6ff153.md
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Passage SHA-256: 1837ffae85ddf51929ffb83d8a8b544708c5a050627416da865f1202be492b1e
Source location: Title 5, Chapter 63, § 6326; chapter-063-leave.md
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**(a)** An employee of an executive agency or an individual employed by the government of the District of Columbia is entitled to not more than three days of leave without loss of, or reduction in, pay, leave to which he is otherwise entitled, credit for time or service, or performance or efficiency rating, to make arrangements for, or attend the funeral of, or memorial service for, an immediate relative who died as a result of wounds, disease, or injury incurred while serving as a member of the Armed Forces in a combat zone (as determined by the President in accordance with section 112 of the Internal Revenue Code).
**(b)** The Office of Personnel Management is authorized to issue regulations for the administration of this section.
**(c)** This section shall not be considered as affecting the authority of an Executive agency, except to the extent and under the conditions covered under this section, to grant administrative leave excusing an employee from work when it is in the public interest.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Enlisted personnel** Gross income does not include compensation received for active service as a member below the grade of commissioned officer in the Armed Forces of the United States for any month during any part of which such member—
(1) served in a combat zone, or
(2) was hospitalized as a result of wounds, disease, or injury incurred while serving in a combat zone; but this paragraph shall not apply for any month beginning more than 2 years after the date of the termination of combatant activities in such zone.
**(b) Commissioned officers** Gross income does not include so much of the compensation as does not exceed the maximum enlisted amount received for active service as a commissioned officer in the Armed Forces of the United States for any month during any part of which such officer—
(1) served in a combat zone, or
(2) was hospitalized as a result of wounds, disease, or injury incurred while serving in a combat zone; but this paragraph shall not apply for any month beginning more than 2 years after the date of the termination of combatant activities in such zone.
With respect to service in the combat zone designated for purposes of the Vietnam conflict, paragraph (2) shall not apply to any month after January 1978.
**(c) Definitions** For purposes of this section—
(1) The term “commissioned officer” does not include a commissioned warrant officer.
(2) The term “combat zone” means any area which the President of the United States by Executive Order designates, for purposes of this section or corresponding provisions of prior income tax laws, as an area in which Armed Forces of the United States are or have engaged in combat.
(3) Service is performed in a combat zone only if performed on or after the date designated by the President by Executive O
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Federal law — U.S. Code and appendices · legal_authorities
The Office of Personnel Management is an independent establishment in the executive branch. The Office shall have an official seal, which shall be judicially noticed, and shall have its principal office in the District of Columbia, and may have field offices in other appropriate locations.
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Federal law — U.S. Code and appendices · legal_authorities
Page 821
TITLE 5—GOVERNMENT ORGANIZATION AND EMPLOYEES
§ 6328
14, 1979, 93 Stat. 383; Pub. L. 99–399, title VIII,
§ 804, Aug. 27, 1986, 100 Stat. 883.)
Editorial Notes
REFERENCES IN TEXT
Section 408 of the Foreign Service Act of 1980, re-
ferred to in text, is classified to section 3968 of Title 22,
Foreign Relations and Intercourse.
AMENDMENTS
1986—Pub. L. 99–399 inserted sentence at end relating
to alien employees.
1979—Pub. L. 96–54 substituted provisions relating to
leave charged to an account of an employee for ab-
sence, for provisions relating to leave charged to an ac-
count of any officer or employee for absence, and des-
ignated qualifying provisions as cls. (1) and (2).
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1979 AMENDMENT
Amendment by Pub. L. 96–54 effective July 12, 1979,
see section 2(b) of Pub. L. 96–54, set out as a note under
section 305 of this title.
EFFECTIVE DATE
Pub. L. 90–221, § 3(c), Dec. 23, 1967, 81 Stat. 671, pro-
vided that: ‘‘The amendment made by subsection (a) of
this section [enacting this section] shall take effect as
of the first day of the first pay period which began on
or after January 1, 1965.’’
§ 6326. Absence in connection with funerals of
immediate relatives in the Armed Forces
(a) An employee of an executive agency or an
individual employed by the government of the
District of Columbia is entitled to not more
than three days of leave without loss of, or re-
duction in, pay, leave to which he is otherwise
entitled, credit for time or service, or perform-
ance or efficiency rating, to make arrangements
for, or attend the funeral of, or memorial service
for, an immediate relative who died as a result
of wounds, disease, or injury incurred while
serving as a member of the Armed Forces
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