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10 U.S.C. § 1587 — Employees of nonappropriated fund instrumentalities: reprisals
Federal law — U.S. Code and appendices · legal_authorities
**(a)** In this section:
(1) The term “nonappropriated fund instrumentality employee” means a civilian employee who is paid from nonappropriated funds of Army and Air Force Exchange Service, Navy Exchange Service Command, Marine Corps exchanges, or any other instrumentality of the United States under the jurisdiction of the armed forces which is conducted for the comfort, pleasure, contentment, or physical or mental improvement of members of the armed forces. Such term includes a civilian employee of a support organization within the Department of Defense or a military department, such as the Defense Finance and Accounting Service, who is paid from nonappropriated funds on account of the nature of the employee’s duties.
(2) The term “civilian employee” has the meaning given the term “employee” by [section 2105(a) of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section2105/a&num=0&edition=prelim).
(3) The term “personnel action”, with respect to a nonappropriated fund instrumentality employee (or an applicant for a position as such an employee), means—
(A) an appointment;
(B) a promotion;
(C) a disciplinary or corrective action;
(D) a detail, transfer, or reassignment;
(E) a reinstatement, restoration, or reemployment;
(F) a decision concerning pay, benefits, or awards, or concerning education or training if the education or training may reasonably be expected to lead to an appointment, promotion, or other action described in this paragraph; and
(G) any other significant change in duties or responsibilities that is inconsistent with the employee’s salary or grade level.
**(b)** Any civilian employee or member of the armed forces who has authority to take, direct others to take, recommend, or approve any personnel a
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Source file: Laws/federal/codes/united-states-code/title-10/section-1587-employees-of-nonappropriated-fund-instrumentalities-reprisals--472d6b2103.md
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Source location: Title 10, Chapter 81, § 1587; chapter-081-civilian-employees.md
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**(a)** In this section:
(1) The term “nonappropriated fund instrumentality employee” means a civilian employee who is paid from nonappropriated funds of Army and Air Force Exchange Service, Navy Exchange Service Command, Marine Corps exchanges, or any other instrumentality of the United States under the jurisdiction of the armed forces which is conducted for the comfort, pleasure, contentment, or physical or mental improvement of members of the armed forces. Such term includes a civilian employee of a support organization within the Department of Defense or a military department, such as the Defense Finance and Accounting Service, who is paid from nonappropriated funds on account of the nature of the employee’s duties.
(2) The term “civilian employee” has the meaning given the term “employee” by [section 2105(a) of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section2105/a&num=0&edition=prelim).
(3) The term “personnel action”, with respect to a nonappropriated fund instrumentality employee (or an applicant for a position as such an employee), means—
(A) an appointment;
(B) a promotion;
(C) a disciplinary or corrective action;
(D) a detail, transfer, or reassignment;
(E) a reinstatement, restoration, or reemployment;
(F) a decision concerning pay, benefits, or awards, or concerning education or training if the education or training may reasonably be expected to lead to an appointment, promotion, or other action described in this paragraph; and
(G) any other significant change in duties or responsibilities that is inconsistent with the employee’s salary or grade level.
**(b)** Any civilian employee or member of the armed forces who has authority to take, direct others to take, recommend, or approve any personnel action shall not, with respect to such authority, take or fail to take, or threaten to take or fail to take, a personnel action with respect to any nonappropriated fund instrumentality employee (or any applicant for a position as such an employee) as a reprisal for—
(1) a disclosure of information by such an employee or applicant which the employee or applicant reasonably believes evidences—
(A) a violation of any law, rule, or regulation; or
(B) mismanagement, a gross waste of funds, an abuse of authority, or a substantial and specific danger to public health or safety;
if such disclosure is not specifically prohibited by law and if the information is not specifically required by or pursuant to executive order to be kept secret in the interest of national defense or the conduct of foreign affairs; or
(2) a disclosure by such an employee or applicant to any civilian employee or member of the armed forces designated by law or by the Secretary of Defense to receive disclosures described in clause (1), of information which the employee or applicant reasonably believes evidences—
(A) a violation of any law, rule, or regulation; or
(B) mismanagement, a gross waste of funds, an abuse of authority, or a substantial and specific danger to public health or safety.
**(c)** This section does not apply to an employee in a position excluded from the coverage of this section by the President based upon a determination by the President that the exclusion is necessary and warranted by conditions of good administration.
**(d)** The Secretary of Defense shall be responsible for the prevention of actions prohibited by subsection (b) and for the correction of any such actions that are taken. The authority of the Secretary to correct such actions may not be delegated to the Secretary of a military department or to the Assistant Secretary of Defense for Manpower and Logistics.
**(e)** The Secretary of Defense, after consultation with the Director of the Office of Personnel Management and the Special Counsel of the Merit Systems Protection Board, shall prescribe regulations to carry out this section. Such regulations shall include provisions to protect the confidentiality of employees and applicants making disclosures described in clauses (1) and (2) of subsection (b) and to permit the reporting of alleged violations of subsection (b) directly to the Inspector General of the Department of Defense.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Requirement to maintain minimum essential coverage** An applicable individual shall for each month beginning after 2013 ensure that the individual, and any dependent of the individual who is an applicable individual, is covered under minimum essential coverage for such month.
**(b) Shared responsibility payment**
(1) **In general** — If a taxpayer who is an applicable individual, or an applicable individual for whom the taxpayer is liable under paragraph (3), fails to meet the requirement of subsection (a) for 1 or more months, then, except as provided in subsection (e), there is hereby imposed on the taxpayer a penalty with respect to such failures in the amount determined under subsection (c).
(2) **Inclusion with return** — Any penalty imposed by this section with respect to any month shall be included with a taxpayer’s return under chapter 1 for the taxable year which includes such month.
(3) **Payment of penalty** — If an individual with respect to whom a penalty is imposed by this section for any month—
(A) is a dependent (as defined in section 152) of another taxpayer for the other taxpayer’s taxable year including such month, such other taxpayer shall be liable for such penalty, or
(B) files a joint return for the taxable year including such month, such individual and the spouse of such individual shall be jointly liable for such penalty.
**(c) Amount of penalty**
(1) **In general** — The amount of the penalty imposed by this section on any taxpayer for any taxable year with respect to failures described in subsection (b)(1) shall be equal to the lesser of—
(A) the sum of the monthly penalty amounts determined under paragraph (2) for months in the taxable year during which 1 or more such failures occurred, or
(B) an amount equal to the na
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Federal law — U.S. Code and appendices · legal_authorities
Page 1514
TITLE 10—ARMED FORCES
§ 1587
section (b) to duty outside the United States
and the return of such employees to duty
within the United States.
(2) The term ‘‘grade’’ means, as applicable, a
grade of the General Schedule as prescribed in
section 5104 of title 5 or a grade or level of the
appropriate prevailing rate schedule.
(h) The Secretary of Defense may, under such
regulations as he may prescribe, make the pro-
visions of subsections (a) through (g) applicable
to civilian employees of the Department of De-
fense who are residents of Guam, the Virgin Is-
lands, or the Commonwealth of Puerto Rico at
the time of their employment by the Depart-
ment of Defense in the same manner as if the
references in such subsections to the United
States (when used in a geographical sense) were
references to Guam, the Virgin Islands, or the
Commonwealth of Puerto Rico, as the case may
be.
(Added Pub. L. 86–585, § 1, July 5, 1960, 74 Stat.
325; amended Pub. L. 89–718, § 15, Nov. 2, 1966, 80
Stat. 1117; Pub. L. 90–83, § 3(3), Sept. 11, 1967, 81
Stat. 220; Pub. L. 96–513, title V, § 511(61), Dec. 12,
1980, 94 Stat. 2925; Pub. L. 96–600, § 1, Dec. 24,
1980, 94 Stat. 3493; Pub. L. 97–295, § 1(20)(A), Oct.
12, 1982, 96 Stat. 1290; Pub. L. 98–525, title XIV,
§ 1405(29), Oct. 19, 1984, 98 Stat. 2623; Pub. L.
101–189, div. A, title XVI, § 1622(e)(4), Nov. 29,
1989, 103 Stat. 1605.)
Editorial Notes
AMENDMENTS
1989—Subsec. (g). Pub. L. 101–189, in introductory pro-
visions, substituted ‘‘In this section:’’ for ‘‘For the pur-
poses of this section—’’, in par. (1), inserted ‘‘The
term’’ before ‘‘ ‘rotation’ ’’ and substituted the period
for ‘‘; and’’, and in par. (2), inserted ‘‘The term’’ before
‘‘ ‘grade’ ’’.
1984—Subsec. (b). Pub. L. 98–525, § 1405(29)(A)(i
Source: Supplied 2024 U.S. Code historical extraction · 10 U.S.C. § 1587
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