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31 U.S.C. § 3325 — Vouchers
Federal law — U.S. Code and appendices · legal_authorities
**(a)** A disbursing official in the executive branch of the United States Government shall—
(1) disburse money only as provided by a voucher certified by—
(A) the head of the executive agency concerned; or
(B) an officer or employee of the executive agency having written authorization from the head of the agency to certify vouchers;
(2) examine a voucher if necessary to decide if it is—
(A) in proper form;
(B) certified and approved; and
(C) computed correctly on the facts certified; and
(3) except for the correctness of computations on a voucher or pursuant to payment intercepts or offsets pursuant to section 3716 or 3720A of this title,,11 So in original. be held accountable for carrying out clauses (1) and (2) of this subsection.
**(b)** In addition to officers and employees referred to in subsection (a)(1)(B) of this section as having authorization to certify vouchers, members of the armed forces may certify vouchers when authorized, in writing, by the Secretary of Defense or, in the case of the Coast Guard when it is not operating as a service in the Navy, by the Secretary of Homeland Security.
**(c)** On request, the Secretary of the Treasury may provide to the appropriate officer or employee of the United States Government a list of persons receiving periodic payments from the Government. When certified and in proper form, the list may be used as a voucher on which the Secretary may disburse money.
**(d)** The head of an executive agency or an officer or employee of an executive agency referred to in subsection (a)(1)(B), as applicable, shall include with each certified voucher submitted to a disbursing official pursuant to this section the taxpayer identifying number of each person to whom payment may be made under the voucher.
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Stable record: federal_law:legal_authorities:record_usc_74202658c76e90c4dfff0942
Source file: Laws/federal/codes/united-states-code/title-31/section-3325-vouchers--1564aea106.md
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Source location: Title 31, Chapter 33, § 3325; chapter-033-depositing-keeping-and-paying-money.md
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**(a)** A disbursing official in the executive branch of the United States Government shall—
(1) disburse money only as provided by a voucher certified by—
(A) the head of the executive agency concerned; or
(B) an officer or employee of the executive agency having written authorization from the head of the agency to certify vouchers;
(2) examine a voucher if necessary to decide if it is—
(A) in proper form;
(B) certified and approved; and
(C) computed correctly on the facts certified; and
(3) except for the correctness of computations on a voucher or pursuant to payment intercepts or offsets pursuant to section 3716 or 3720A of this title,,11 So in original. be held accountable for carrying out clauses (1) and (2) of this subsection.
**(b)** In addition to officers and employees referred to in subsection (a)(1)(B) of this section as having authorization to certify vouchers, members of the armed forces may certify vouchers when authorized, in writing, by the Secretary of Defense or, in the case of the Coast Guard when it is not operating as a service in the Navy, by the Secretary of Homeland Security.
**(c)** On request, the Secretary of the Treasury may provide to the appropriate officer or employee of the United States Government a list of persons receiving periodic payments from the Government. When certified and in proper form, the list may be used as a voucher on which the Secretary may disburse money.
**(d)** The head of an executive agency or an officer or employee of an executive agency referred to in subsection (a)(1)(B), as applicable, shall include with each certified voucher submitted to a disbursing official pursuant to this section the taxpayer identifying number of each person to whom payment may be made under the voucher.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A for the first taxable year beginning in 2020 an amount equal to the sum of—
(1) $1,200 ($2,400 in the case of eligible individuals filing a joint return), plus
(2) an amount equal to the product of $500 multiplied by the number of qualifying children (within the meaning of section 24(c)) of the taxpayer.
**(b) Treatment of credit** The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of subchapter A of chapter 1.
**(c) Limitation based on adjusted gross income** The amount of the credit allowed by subsection (a) (determined without regard to this subsection and subsection (e)) shall be reduced (but not below zero) by 5 percent of so much of the taxpayer’s adjusted gross income as exceeds—
(1) $150,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(2) $112,500 in the case of a head of household, and
(3) $75,000 in the case of a taxpayer not described in paragraph (1) or (2).
**(d) Eligible individual** For purposes of this section, the term “eligible individual” means any individual other than—
(1) any nonresident alien individual,
(2) any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, and
(3) an estate or trust.
**(e) Coordination with advance refunds of credit**
(1) **In general** — The amount of credit which would (but for this paragraph) be allowable under this section shall be reduced (but not below zero) by the aggregate refunds and credits made or allowed to the taxpayer under subsection (f). Any failure to so
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6428
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** In addition to the credit allowed under section 6428, in the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A for the first taxable year beginning in 2020 an amount equal to the sum of—
(1) $600 ($1,200 in the case of eligible individuals filing a joint return), plus
(2) an amount equal to the product of $600 multiplied by the number of qualifying children (within the meaning of section 24(c)) of the taxpayer.
**(b) Treatment of credit** The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of subchapter A of chapter 1.
**(c) Limitation based on adjusted gross income** The amount of the credit allowed by subsection (a) (determined without regard to this subsection and subsection (e)) shall be reduced (but not below zero) by 5 percent of so much of the taxpayer’s adjusted gross income as exceeds—
(1) $150,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(2) $112,500 in the case of a head of household (as defined in section 2(b)), and
(3) $75,000 in the case of a taxpayer not described in paragraph (1) or (2).
**(d) Eligible individual** For purposes of this section, the term “eligible individual” means any individual other than—
(1) any nonresident alien individual,
(2) any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, and
(3) an estate or trust.
**(e) Coordination with advance refunds of credit**
(1) **In general** — The amount of the credit which would (but for this paragraph) be allowable under this section shall be reduced (but not below zero) by the aggregate refund
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6428A
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a)** A certifying official certifying a voucher is responsible for—
(1) information stated in the certificate, voucher, and supporting records;
(2) the computation of a certified voucher under this section and [section 3325 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3325&num=0&edition=prelim);
(3) the legality of a proposed payment under the appropriation or fund involved;
(4) repaying a payment—
(A) illegal, improper, or incorrect because of an inaccurate or misleading certificate;
(B) prohibited by law; or
(C) that does not represent a legal obligation under the appropriation or fund involved; and
(5) verifying transportation rates, freight classifications, and other information provided on a Government bill of lading or transportation request, unless the Administrator of General Services has determined that verification by a prepayment audit conducted pursuant to [section 3726(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3726/a&num=0&edition=prelim) for a particular mode or modes of transportation, or for an agency or subagency, will not adequately protect the interests of the Government.
**(b)**
(1) The Comptroller General may relieve a certifying official from liability when the Comptroller General decides that—
(A) the certification was based on official records and the official did not know, and by reasonable diligence and inquiry could not have discovered, the correct information; or
(B)
(i) the obligation was incurred in good faith;
(ii) no law specifically prohibited the payment; and
(iii) the United States Government received value for payment.
(2) The Comptroller General may deny relief when the Comptroller General decides
Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 3528
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Findings and purpose**
(1) **Findings** — Congress finds that—
(A) [section 2210 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section2210&num=0&edition=prelim) (commonly known as the “Price-Anderson Act”)—
(i) provides a predictable legal framework necessary for nuclear projects; and
(ii) ensures prompt and equitable compensation in the event of a nuclear incident in the United States;
(B) the Price-Anderson Act, in effect, provides operators of nuclear powerplants with insurance for damage arising out of a nuclear incident and funds the insurance primarily through the assessment of a retrospective premium from each operator after the occurrence of a nuclear incident;
(C) the Convention on Supplementary Compensation for Nuclear Damage, done at Vienna on September 12, 1997, will establish a global system—
(i) to provide a predictable legal framework necessary for nuclear energy projects; and
(ii) to ensure prompt and equitable compensation in the event of a nuclear incident;
(D) the Convention benefits United States nuclear suppliers that face potentially unlimited liability for nuclear incidents that are not covered by the Price-Anderson Act by replacing a potentially open-ended liability with a predictable liability regime that, in effect, provides nuclear suppliers with insurance for damage arising out of such an incident;
(E) the Convention also benefits United States nuclear facility operators that may be publicly liable for a Price-Anderson incident by providing an additional early source of funds to compensate damage arising out of the Price-Anderson incident;
(F) the combined operation of the Convention, the Price-Anderson Act, and this section will augment the quantity of assured
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 17321
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Federal law — U.S. Code and appendices · legal_authorities
Page 241
TITLE 31—MONEY AND FINANCE
§ 3325
1 So in original.
HISTORICAL AND REVISION NOTES
Revised
Section
Source (U.S. Code)
Source (Statutes at Large)
3324(a) .....
31:529(2d sentence).
R.S. § 3648; Aug. 2, 1946, ch.
744, § 11, 60 Stat. 809.
3324(b) .....
31:529(1st, 3d, last
sentences).
3324(c) .....
31:44(1st sentence).
June 10, 1921, ch. 18, § 304(1st
par. 1st sentence), 42 Stat.
24.
31:76(1st, last sen-
tences).
July 31, 1894, ch. 174, § 11(1st,
4th sentences), 28 Stat. 209.
3324(d) .....
31:530a.
June 12, 1930, ch. 470, § 1, 46
Stat. 580; July 20, 1961, Pub.
L. 87–91, § 1, 75 Stat. 211.
31:530b.
June 12, 1930, ch. 470, 46 Stat.
580, § 2; added Dec. 22, 1974,
Pub. L. 93–534, 88 Stat. 1731.
31:686–2.
Apr.
15,
1926,
ch.
146,
§ 101(proviso on p. 267), 44
Stat. 267.
In subsection (a), the words ‘‘Except as provided in
this section’’ are added for clarity. The words ‘‘already
provided’’ and ‘‘already delivered’’ are substituted for
‘‘rendered . . . delivered previously to such payment’’
for clarity and consistency.
In subsection (b), before clause (1), the words ‘‘in any
case’’ and ‘‘It shall, however, be lawful under the spe-
cial direction of’’ are omitted as surplus. In clause
(2)(A)(i), the word ‘‘official’’ is substituted for ‘‘officer’’
for consistency in the revised title. The words ‘‘of the
Government’’ are omitted as surplus. Clause (2)(A)(ii) is
substituted for ‘‘the public engagements’’ for clarity.
In clause (2)(B), the word ‘‘individual’’ is substituted
for ‘‘persons’’ for consistency. The words ‘‘armed
forces’’ are substituted for ‘‘military and naval serv-
ice’’ for consistency with title 10. The words ‘‘and prop-
er’’ are omitted as unnecessary. The words ‘‘disburse
regularly pay and allowances’’ are substi
Source: Supplied 2024 U.S. Code historical extraction · 31 U.S.C. § 3325
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.