2 U.S.C. § 162 — Compensation of Library of Congress em-

Page 77 TITLE 2—THE CONGRESS § 162b nual public report regarding gifts accepted under this section.’’ 1997—Pub. L. 105–55 added second par. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2022 AMENDMENT Pub. L. 117–103, div. I, title I, § 141(b), Mar. 15, 2022, 136 Stat. 519, provided that: ‘‘The amendments made by this section [amending this section] shall apply with respect to fiscal year 2022 and each succeeding fiscal year.’’ § 161. Tax exemption of gifts, etc., to Library of Congress Gifts or bequests or devises to or for the ben- efit of the Library of Congress, including those to the board, and the income therefrom, shall be exempt from all Federal taxes, including all taxes levied by the District of Columbia. (Mar. 3, 1925, ch. 423, § 5, 43 Stat. 1108; Oct. 2, 1942, ch. 576, 56 Stat. 765.) Editorial Notes AMENDMENTS 1942—Act Oct. 2, 1942, included devises in the exemp- tions, and exempted gifts, bequests and devises, and the income therefrom, from taxes levied by the District of Columbia. § 162. Compensation of Library of Congress em- ployees Employees of the Library of Congress who per- form special functions for the performance of which funds have been entrusted to the board or the librarian, or in connection with cooperative undertakings in which the Library of Congress is engaged, shall not be subject to section 209 of title 18; and section 5533 of title 5 shall not apply to any additional compensation so paid to such employees. (Mar. 3, 1925, ch. 423, § 6, 43 Stat. 1108; Jan. 27, 1926, ch. 6, § 2, 44 Stat. 2; Pub. L. 88–448, title IV, § 401(j), Aug. 19, 1964, 78 Stat. 491.) Editorial Notes CODIFICATION ‘‘Section 209 of title 18’’ substituted in text for ref- erence to the Act of March 3, 1917, 39 Stat. 1106 (5 U.S.C. 66), on authority of (1) act June 25, 1948, ch. 645, 62 Stat. 683, section 1 of which enacted Title 18, Crimes and Criminal Procedure, and which enacted in section 1914 of Title 18 the provisions formerly classified to section 66 of Title 5; and (2) section 2 of Pub. L. 87–849, Oct. 23, 1962, 76 Stat. 1126, which repealed section 1914 of Title 18 and supplanted it with section 209, and which pro- vided that exemptions from section 1914 shall be deemed exemptions from section 209. For further de- tails, see Exemptions note set out under section 203 of Title 18. ‘‘Section 5533 of title 5’’ substituted in text for ‘‘sec- tion 301 of the Dual Compensation Act [5 U.S.C. 3105]’’ on authority of sec. 7(b) of Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 631, the first section of which enacted Title 5, Government Organization and Employees. Section was formerly classified to sections 60 and 65 of Title 5 prior to the general revision and enactment of Title 5, Government Organization and Employees, by Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 378. AMENDMENTS 1964—Pub. L. 88–448 substituted ‘‘and section 301 of the Dual Compensation Act [5 U.S.C. 3105] shall not apply to any additional compensation so paid to such employees’’ for ‘‘nor shall any additional compensation so paid to such employees be construed as a double sal- ary under the provisions of section 6 of the Act making appropriations for the legislative, executive, and judi- cial expenses of the Government for the fiscal year end- ing June 30, 1917, as amended (Thirty-ninth Statutes at Large, page 582) [5 U.S.C. 58]’’. 1926—Act Jan. 27, 1926, struck out the comma after ‘‘undertakings’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1964 AMENDMENT Amendment by Pub. L. 88–448 effective on first day of first month which begins later than the ninetieth day following Aug. 19, 1964, see section 403 of Pub. L. 88–448, title IV, Aug. 19, 1964, 78 Stat. 496. § 162a. Gross salary of Library of Congress em- ployees Hereafter the gross salary of any position in the Library which is augmented by payment of an honorarium from other than appropriated funds under terms of section 162 of this title shall not exceed an amount, which when com- bined with such honorarium, will exceed the maximum salary provided in chapter 51 and sub- chapter III of chapter 53 of title 5. (June 22, 1949, ch. 235, § 101, 63 Stat. 226; Oct. 28, 1949, ch. 782, title XI, § 1106(a), 63 Stat. 972.) Editorial Notes CODIFICATION ‘‘Chapter 51 and subchapter III of chapter 53 of title 5’’ substituted in text for ‘‘the Classification Act of 1949’’ on authority of section 7(b) of Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 631, section 1 of which enacted Title 5, Government Organization and Employees. AMENDMENTS 1949—Act Oct. 28, 1949, substituted ‘‘Classification Act of 1949’’ for ‘‘Classification Act of 1923’’. Statutory Notes and Related Subsidiaries REPEALS Act Oct. 28, 1949, ch. 782, cited as a credit to this sec- tion, was repealed (subject to a savings clause) by Pub. L. 89–554, Sept. 6, 1966, § 8, 80 Stat. 632, 655. § 162b. Little Scholars Child Development Cen- ter; employee compensation and personnel matters (a) Election of coverage; creditable service; qual- ification for survivor annuities and disability benefits; contributions to thrift savings plan; certification concerning creditable service (1) This subsection shall apply to any indi- vidual who— (A) is employed by the Library of Congress Child Development Center (known as the ‘‘Lit- tle Scholars Child Development Center’’, in this section referred to as the ‘‘Center’’) estab- lished under section 205(g)(1) of the Legislative Branch Appropriations Act, 1991; and (B) makes an election to be covered by this subsection with the Librarian of Congress, not later than the later of— (i) 60 days after December 21, 2000; or (ii) 60 days after the date the individual begins such employment.