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44 U.S.C. § 3505 — Assignment of tasks and deadlines

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

44 U.S.C. § 3505 — Assignment of tasks and deadlines

Page 160 TITLE 44—PUBLIC PRINTING AND DOCUMENTS § 3505 1 So in original. Two subsecs. (c) have been enacted. ‘‘SEC. 1709. APPLICATION WITH INTERNAL REV- ENUE LAWS. ‘‘No provision of this title shall apply to the Depart- ment of the Treasury or the Internal Revenue Service to the extent that such provision— ‘‘(1) involves the administration of the internal rev- enue laws; or ‘‘(2) conflicts with any provision of the Internal Revenue Service Restructuring and Reform Act of 1998 [Pub. L. 105–206, see Tables for classification] or the Internal Revenue Code of 1986 [26 U.S.C. 1 et seq.]. ‘‘SEC. 1710. DEFINITIONS. ‘‘For purposes of this title: ‘‘(1) ELECTRONIC SIGNATURE.—The term ‘electronic signature’ means a method of signing an electronic message that— ‘‘(A) identifies and authenticates a particular per- son as the source of the electronic message; and ‘‘(B) indicates such person’s approval of the infor- mation contained in the electronic message. ‘‘(2) EXECUTIVE AGENCY.—The term ‘Executive agen- cy’ has the meaning given that term in section 105 of title 5, United States Code.’’ § 3505. Assignment of tasks and deadlines (a) In carrying out the functions under this subchapter, the Director shall— (1) in consultation with agency heads, set an annual Governmentwide goal for the reduction of information collection burdens by at least 10 percent during each of fiscal years 1996 and 1997 and 5 percent during each of fiscal years 1998, 1999, 2000, and 2001, and set annual agency goals to— (A) reduce information collection burdens imposed on the public that— (i) represent the maximum practicable opportunity in each agency; and (ii) are consistent with improving agen- cy management of the process for the re- view of collections of information estab- lished u

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Page 160 TITLE 44—PUBLIC PRINTING AND DOCUMENTS § 3505 1 So in original. Two subsecs. (c) have been enacted. ‘‘SEC. 1709. APPLICATION WITH INTERNAL REV- ENUE LAWS. ‘‘No provision of this title shall apply to the Depart- ment of the Treasury or the Internal Revenue Service to the extent that such provision— ‘‘(1) involves the administration of the internal rev- enue laws; or ‘‘(2) conflicts with any provision of the Internal Revenue Service Restructuring and Reform Act of 1998 [Pub. L. 105–206, see Tables for classification] or the Internal Revenue Code of 1986 [26 U.S.C. 1 et seq.]. ‘‘SEC. 1710. DEFINITIONS. ‘‘For purposes of this title: ‘‘(1) ELECTRONIC SIGNATURE.—The term ‘electronic signature’ means a method of signing an electronic message that— ‘‘(A) identifies and authenticates a particular per- son as the source of the electronic message; and ‘‘(B) indicates such person’s approval of the infor- mation contained in the electronic message. ‘‘(2) EXECUTIVE AGENCY.—The term ‘Executive agen- cy’ has the meaning given that term in section 105 of title 5, United States Code.’’ § 3505. Assignment of tasks and deadlines (a) In carrying out the functions under this subchapter, the Director shall— (1) in consultation with agency heads, set an annual Governmentwide goal for the reduction of information collection burdens by at least 10 percent during each of fiscal years 1996 and 1997 and 5 percent during each of fiscal years 1998, 1999, 2000, and 2001, and set annual agency goals to— (A) reduce information collection burdens imposed on the public that— (i) represent the maximum practicable opportunity in each agency; and (ii) are consistent with improving agen- cy management of the process for the re- view of collections of information estab- lished under section 3506(c); and (B) improve information resources man- agement in ways that increase the produc- tivity, efficiency and effectiveness of Fed- eral programs, including service delivery to the public; (2) with selected agencies and non-Federal entities on a voluntary basis, conduct pilot projects to test alternative policies, practices, regulations, and procedures to fulfill the pur- poses of this subchapter, particularly with re- gard to minimizing the Federal information collection burden; and (3) in consultation with the Administrator of General Services, the Director of the National Institute of Standards and Technology, the Archivist of the United States, and the Direc- tor of the Office of Personnel Management, de- velop and maintain a Governmentwide stra- tegic plan for information resources manage- ment, that shall include— (A) a description of the objectives and the means by which the Federal Government shall apply information resources to im- prove agency and program performance; (B) plans for— (i) reducing information burdens on the public, including reducing such burdens through the elimination of duplication and meeting shared data needs with shared re- sources; (ii) enhancing public access to and dis- semination of, information, using elec- tronic and other formats; and (iii) meeting the information technology needs of the Federal Government in ac- cordance with the purposes of this sub- chapter; and (C) a description of progress in applying information resources management to im- prove agency performance and the accom- plishment of missions. (b) For purposes of any pilot project conducted under subsection (a)(2), the Director may, after consultation with the agency head, waive the application of any administrative directive issued by an agency with which the project is conducted, including any directive requiring a collection of information, after giving timely notice to the public and the Congress regarding the need for such waiver. (c) 1 INVENTORY OF MAJOR INFORMATION SYS- TEMS.—(1) The head of each agency shall develop and maintain an inventory of major information systems (including major national security sys- tems) operated by or under the control of such agency. (2) The identification of information systems in an inventory under this subsection shall in- clude an identification of the interfaces between each such system and all other systems or net- works, including those not operated by or under the control of the agency. (3) Such inventory shall be— (A) updated at least annually; (B) made available to the Comptroller Gen- eral; and (C) used to support information resources management, including— (i) preparation and maintenance of the in- ventory of information resources under sec- tion 3506(b)(4); (ii) information technology planning, budgeting, acquisition, and management under section 3506(h), subtitle III of title 40, and related laws and guidance; (iii) monitoring, testing, and evaluation of information security controls under sub- chapter II; (iv) preparation of the index of major in- formation systems required under section 552(g) of title 5, United States Code; and (v) preparation of information system in- ventories required for records management under chapters 21, 29, 31, and 33. (4) The Director shall issue guidance for and oversee the implementation of the requirements of this subsection. (c) 1 INVENTORY OF INFORMATION SYSTEMS.—(1) The head of each agency shall develop and main- tain an inventory of the information systems (including national security systems) operated by or under the control of such agency; (2) The identification of information systems in an inventory under this subsection shall in- clude an identification of the interfaces between each such system and all other systems or net- works, including those not operated by or under the control of the agency; Page 161 TITLE 44—PUBLIC PRINTING AND DOCUMENTS § 3506 (3) Such inventory shall be— (A) updated at least annually; (B) made available to the Comptroller Gen- eral; and (C) used to support information resources management, including— (i) preparation and maintenance of the in- ventory of information resources under sec- tion 3506(b)(4); (ii) information technology planning, budgeting, acquisition, and management under section 3506(h), subtitle III of title 40, and related laws and guidance; (iii) monitoring, testing, and evaluation of information security controls under sub- chapter II; (iv) preparation of the index of major in- formation systems required under section 552(g) of title 5, United States Code; and (v) preparation of information system in- ventories required for records management under chapters 21, 29, 31, and 33. (4) The Director shall issue guidance for and oversee the implementation of the requirements of this subsection. (Added Pub. L. 104–13, § 2, May 22, 1995, 109 Stat. 170; amended Pub. L. 106–398, § 1 [[div. A], title X, § 1064(b)], Oct. 30, 2000, 114 Stat. 1654, 1654A–275; Pub. L. 107–296, title X, § 1005(c)(2), Nov. 25, 2002, 116 Stat. 2272; Pub. L. 107–347, title III, § 305(c)(2), Dec. 17, 2002, 116 Stat. 2961.) Editorial Notes PRIOR PROVISIONS A prior section 3505, added Pub. L. 96–511, § 2(a), Dec. 11, 1980, 94 Stat. 2818; amended Pub. L. 99–500, § 101(m) [title VIII, § 815], Oct. 18, 1986, 100 Stat. 1783–308, 1783–337, and Pub. L. 99–591, § 101(m) [title VIII, § 815], Oct. 30, 1986, 100 Stat. 3341–308, 3341–337, related to as- signment of tasks and deadlines prior to the general amendment of this chapter by Pub. L. 104–13. Another prior section 3505, Pub. L. 90–620, Oct. 22, 1968, 82 Stat. 1303, prohibited independent collection by an agency, prior to the general amendment of this chapter by Pub. L. 96–511. See section 3509 of this title. AMENDMENTS 2002—Subsec. (c). Pub. L. 107–347, added subsec. (c) re- lating to inventory of major information systems. Pub. L. 107–296 added subsec. (c) relating to inventory of information systems. 2000—Subsec. (a). Pub. L. 106–398 substituted ‘‘sub- chapter’’ for ‘‘chapter’’ in introductory provisions and pars. (2) and (3)(B)(iii). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2002 AMENDMENT Amendment by Pub. L. 107–347 effective Dec. 17, 2002, see section 402(b) of Pub. L. 107–347, set out as a note under section 3504 of this title. Amendment by Pub. L. 107–296 effective 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107–296, set out as an Effective Date note under section 101 of Title 6, Do- mestic Security. EFFECTIVE DATE OF 2000 AMENDMENT Amendment by Pub. L. 106–398 effective 30 days after Oct. 30, 2000, see section 1 [[div. A], title X, § 1065] of Pub. L. 106–398, Oct. 30, 2000, 114 Stat. 1654, formerly set out as an Effective Date note under former section 3531 of this title. EFFECTIVE DATE Section effective Oct. 1, 1995, except as otherwise pro- vided, see section 4(a) of Pub. L. 104–13, set out as a note under section 3501 of this title. § 3506. Federal agency responsibilities (a)(1) The head of each agency shall be respon- sible for— (A) carrying out the agency’s information resources management activities to improve agency productivity, efficiency, and effective- ness; and (B) complying with the requirements of this subchapter and related policies established by the Director. (2)(A) Except as provided under subparagraph (B), the head of each agency shall designate a Chief Information Officer who shall report di- rectly to such agency head to carry out the re- sponsibilities of the agency under this sub- chapter. (B) The Secretary of the Department of De- fense and the Secretary of each military depart- ment may each designate Chief Information Of- ficers who shall report directly to such Sec- retary to carry out the responsibilities of the department under this subchapter. If more than one Chief Information Officer is designated, the respective duties of the Chief Information Offi- cers shall be clearly delineated. (3) The Chief Information Officer designated under paragraph (2) shall head an office respon- sible for ensuring agency compliance with and prompt, efficient, and effective implementation of the information policies and information re- sources management responsibilities established under this subchapter, including the reduction of information collection burdens on the public. The Chief Information Officer and employees of such office shall be selected with special atten- tion to the professional qualifications required to administer the functions described under this subchapter. (4) Each agency program official shall be re- sponsible and accountable for information re- sources assigned to and supporting the programs under such official. In consultation with the Chief Information Officer designated under para- graph (2) and the agency Chief Financial Officer (or comparable official), each agency program official shall define program information needs and develop strategies, systems, and capabilities to meet those needs. (b) With respect to general information re- sources management, each agency shall— (1) manage information resources to— (A) reduce information collection burdens on the public; (B) increase program efficiency and effec- tiveness; and (C) improve the integrity, quality, and utility of information to all users within and outside the agency, including capabilities for ensuring dissemination of public infor- mation, public access to government infor- mation, and protections for privacy and se- curity; (2) in accordance with guidance by the Di- rector, develop and maintain a strategic infor- mation resources management plan that, to the extent practicable—

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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

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

26 U.S.C. § 1 — Tax imposed

Page 25 TITLE 26—INTERNAL REVENUE CODE § 1 1 Section catchline amended by Pub. L. 95–30 without cor- responding amendment of analysis. 2014—Pub. L. 113–295, div. A, title II, § 221(a)(12)(A), Dec. 19, 2014, 128 Stat. 4038, struck out part VII ‘‘Envi- ronmental tax’’. 1989—Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980, repealed Pub. L. 100–360, § 111, and provided that the provisions of law amended by such section are restored or revived as if such section had not been en- acted, see 1988 Amendment note below. 1988—Pub. L. 100–360, title I, § 111(c), July 1, 1988, 102 Stat. 697, added part VIII ‘‘Supplemental medicare pre- mium’’. 1986—Pub. L. 99–499, title V, § 516(b)(5), Oct. 17, 1986, 100 Stat. 1771, added part VII. 1976—Pub. L. 94–455, title XIX, § 1901(b)(2), Oct. 4, 1976, 90 Stat. 1792, struck out part V ‘‘Tax surcharge’’. 1969—Pub. L. 91–172, title III, § 301(b)(1), Dec. 30, 1969, 83 Stat. 585, added part VI. 1968—Pub. L. 90–364, title I, § 102(d), June 28, 1968, 82 Stat. 259, added part V. PART I—TAX ON INDIVIDUALS Sec. 1. Tax imposed. 2. Definitions and special rules. 3. Tax tables for individuals having taxable in- come of less than $20,000.1 [4. Repealed.] 5. Cross references relating to tax on individ- uals. Editorial Notes AMENDMENTS 1976—Pub. L. 94–455, title V, § 501(c)(1), Oct. 4, 1976, 90 Stat. 1559, substituted ‘‘Tax tables for individuals hav- ing taxable income of less than $20,000’’ for ‘‘Optional tax tables for individuals’’ in item 3 and struck out item 4 relating to rules for optional tax. 1969—Pub. L. 91–172, title VIII, § 803(d)(9), Dec. 30, 1969, 83 Stat. 685, substituted ‘‘Definitions and special rules’’ and ‘‘Optional tax tables for individuals’’ for ‘‘Tax in case of joint return or return

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

44 U.S.C. § 3505 — Assignment of tasks and deadlines

**(a)** In carrying out the functions under this subchapter, the Director shall— (1) in consultation with agency heads, set an annual Governmentwide goal for the reduction of information collection burdens by at least 10 percent during each of fiscal years 1996 and 1997 and 5 percent during each of fiscal years 1998, 1999, 2000, and 2001, and set annual agency goals to— (A) reduce information collection burdens imposed on the public that— (i) represent the maximum practicable opportunity in each agency; and (ii) are consistent with improving agency management of the process for the review of collections of information established under section 3506(c); and (B) improve information resources management in ways that increase the productivity, efficiency and effectiveness of Federal programs, including service delivery to the public; (2) with selected agencies and non-Federal entities on a voluntary basis, conduct pilot projects to test alternative policies, practices, regulations, and procedures to fulfill the purposes of this subchapter, particularly with regard to minimizing the Federal information collection burden; and (3) in consultation with the Administrator of General Services, the Director of the National Institute of Standards and Technology, the Archivist of the United States, and the Director of the Office of Personnel Management, develop and maintain a Governmentwide strategic plan for information resources management, that shall include— (A) a description of the objectives and the means by which the Federal Government shall apply information resources to improve agency and program performance; (B) plans for— (i) reducing information burdens on the public, including reducing such burdens through the elimination of duplication and

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