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42 U.S.C. § 5055 — Application of Federal law
Federal law — U.S. Code and appendices · legal_authorities
Page 6287
TITLE 42—THE PUBLIC HEALTH AND WELFARE
§ 5055
opportunity for an informal hearing before an
impartial hearing officer, who has been agreed
to by the recipient and the Agency; and
(4) assistance under this chapter shall not be
terminated for failure to comply with applica-
ble terms and conditions unless the recipient
has been afforded reasonable notice and oppor-
tunity for a full and fair hearing.
(b) In order to assure equal access to all recipi-
ents, such hearings or other meetings as may be
necessary to fulfill the requirements of this sec-
tion shall be held at locations convenient to the
recipient agency.
(Pub. L. 93–113, title IV, § 412, Oct. 1, 1973, 87
Stat. 411; Pub. L. 98–288, § 22, May 21, 1984, 98
Stat. 195; Pub. L. 99–551, § 10(i)(8), Oct. 27, 1986,
100 Stat. 3078.)
Editorial Notes
REFERENCES IN TEXT
This chapter, referred to in subsec. (a), was in the
original ‘‘this Act’’, meaning Pub. L. 93–113, Oct. 1, 1973,
87 Stat. 394, known as the Domestic Volunteer Service
Act of 1973, which is classified principally to this chap-
ter. For complete classification of this Act to the Code,
see Short Title note set out under section 4950 of this
title and Tables.
AMENDMENTS
1986—Subsec. (a). Pub. L. 99–551 substituted ‘‘the Di-
rector’’ for ‘‘he’’ before ‘‘determines’’ in first sentence.
1984—Subsec. (a). Pub. L. 98–288 designated existing
provisions as subsec. (a), substituted a semicolon for
‘‘nor shall an application for refunding under this chap-
ter be denied, unless the recipient has been given rea-
sonable notice and opportunity to show why such ac-
tion should not be taken; and’’ in par. (1), added pars.
(2) and (3), redesignated former par. (2) as (4), and added
subsec. (b).
Statutory Notes and Related Subsidiaries
EFFECT
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Page 6287
TITLE 42—THE PUBLIC HEALTH AND WELFARE
§ 5055
opportunity for an informal hearing before an
impartial hearing officer, who has been agreed
to by the recipient and the Agency; and
(4) assistance under this chapter shall not be
terminated for failure to comply with applica-
ble terms and conditions unless the recipient
has been afforded reasonable notice and oppor-
tunity for a full and fair hearing.
(b) In order to assure equal access to all recipi-
ents, such hearings or other meetings as may be
necessary to fulfill the requirements of this sec-
tion shall be held at locations convenient to the
recipient agency.
(Pub. L. 93–113, title IV, § 412, Oct. 1, 1973, 87
Stat. 411; Pub. L. 98–288, § 22, May 21, 1984, 98
Stat. 195; Pub. L. 99–551, § 10(i)(8), Oct. 27, 1986,
100 Stat. 3078.)
Editorial Notes
REFERENCES IN TEXT
This chapter, referred to in subsec. (a), was in the
original ‘‘this Act’’, meaning Pub. L. 93–113, Oct. 1, 1973,
87 Stat. 394, known as the Domestic Volunteer Service
Act of 1973, which is classified principally to this chap-
ter. For complete classification of this Act to the Code,
see Short Title note set out under section 4950 of this
title and Tables.
AMENDMENTS
1986—Subsec. (a). Pub. L. 99–551 substituted ‘‘the Di-
rector’’ for ‘‘he’’ before ‘‘determines’’ in first sentence.
1984—Subsec. (a). Pub. L. 98–288 designated existing
provisions as subsec. (a), substituted a semicolon for
‘‘nor shall an application for refunding under this chap-
ter be denied, unless the recipient has been given rea-
sonable notice and opportunity to show why such ac-
tion should not be taken; and’’ in par. (1), added pars.
(2) and (3), redesignated former par. (2) as (4), and added
subsec. (b).
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99–551 effective Oct. 1, 1986,
except as otherwise provided, see section 11 of Pub. L.
99–551, set out as an Effective Date note under section
4950 of this title.
§ 5053. Repealed. Pub. L. 94–293, § 5(b)(1), May 27,
1976, 90 Stat. 526
Section, Pub. L. 93–113, title IV, § 413, Oct. 1, 1973, 87
Stat. 411, authorized Director to carry out programs of
this chapter during fiscal year ending June 30, 1974, and
three succeeding fiscal years, and authorizing Congress
to appropriate such sums as necessary for each fiscal
year.
§ 5054. Distribution of benefits between rural and
urban areas
The Director shall adopt appropriate adminis-
trative measures to assure that the benefits of
and services under this chapter will be distrib-
uted equitably between residents of rural and
urban areas.
(Pub. L. 93–113, title IV, § 414, Oct. 1, 1973, 87
Stat. 411.)
Editorial Notes
REFERENCES IN TEXT
This chapter, referred to in text, was in the original
‘‘this Act’’, meaning Pub. L. 93–113, Oct. 1, 1973, 87 Stat.
394, known as the Domestic Volunteer Service Act of
1973, which is classified principally to this chapter. For
complete classification of this Act to the Code, see
Short Title note set out under section 4950 of this title
and Tables.
Statutory Notes and Related Subsidiaries
RURAL PROGRAM REPORT
Pub. L. 96–143, § 16, Dec. 13, 1979, 93 Stat. 1082, provided
that not later than Feb. 1, 1980, the Director of the AC-
TION Agency was to submit to appropriate committees
of Congress a report specifying special needs and cir-
cumstances to be addressed in designing programs
under Domestic Volunteer Service Act of 1973 [this
chapter] for implementation in rural areas, such report
to include a detailed statement of manner in which Di-
rector intended to address such needs and cir-
cumstances, together with a timetable for designing
and implementing such programs.
§ 5055. Application of Federal law
(a) General rule
Except as provided in subsections (b), (c), (d),
and (e) of this section, volunteers under this
chapter shall not be deemed Federal employees
and shall not be subject to the provisions of laws
relating to Federal officers and employees and
Federal employment.
(b) Specific Federal legislation
Individuals enrolled as volunteers for periods
of full-time service, or, as the Director deems
appropriate in accordance with regulations, for
periods of part-time service of not less than 20
hours per week for not less than 26 consecutive
weeks, under subchapter I of this chapter shall,
with respect to such service or training, (1) for
the purposes of subchapter III of chapter 73 of
title 5, be deemed persons employed in the exec-
utive branch of the Federal Government, (2) for
the purposes of the Internal Revenue Code of
1986 (26 U.S.C. 1 et seq.) and title II of the Social
Security Act (42 U.S.C. 401 et seq.), be deemed
employees of the United States, and any service
performed by an individual as a volunteer (in-
cluding training) shall be deemed to be per-
formed in the employ of the United States, (3)
for the purposes of the Federal Tort Claims pro-
visions of title 28, be deemed employees of the
United States, (4) for the purposes of subchapter
I of chapter 81 of title 5 (relative to compensa-
tion to Federal employees for work injuries),
shall be deemed civil employees of the United
States within the meaning of the term ‘‘em-
ployee’’ as defined in section 8101 of title 5, and
the provisions of that subchapter shall apply ex-
cept as follows: (A) in computing compensation
benefits for disability or death, the annual rate
of pay of a volunteer enrolled for a period of
full-time service under such subchapter I shall
be deemed to be that received under the en-
trance salary for an employee at grade GS–5 of
the General Schedule under section 5332 of title
5, and the annual rate of pay of a volunteer en-
rolled for a period of part-time service under
such subchapter I shall be deemed to be such
entry salary or an appropriate portion thereof as
determined by the Director, and subsections (a)
and (b) of section 8113 of title 5 shall apply, and
(B) compensation for disability shall not begin
to accrue until the day following the date on
Page 6288
TITLE 42—THE PUBLIC HEALTH AND WELFARE
§ 5055
which the injured volunteer is terminated, and
(5) be deemed employees of the United States for
the purposes of section 5584 of title 5 (and sti-
pends and allowances paid under this chapter
shall be considered as pay for such purposes).
(c) Subsequent Government employment
Any period of service of a volunteer enrolled
in a program for a period of service of at least
one year under part A of subchapter I of this
chapter, and any period of full-time service of a
volunteer enrolled in a program for a period of
service of at least one year under part B (as such
part was in effect on the day before April 21,
2009) or C of subchapter I of this chapter, shall
be credited in connection with subsequent em-
ployment in the same manner as a like period of
civilian employment by the United States Gov-
ernment—
(1) for the purposes of any Act establishing a
retirement system for civilian employees of
any United States Government agency; and
(2) except as otherwise determined by the
President, for the purposes of determining se-
niority, reduction in force, and layoff rights,
leave entitlement, and other rights and privi-
leges based upon length of service under the
laws administered by the Office of Personnel
Management, the Foreign Service Act of 1980
[22 U.S.C. 3901 et seq.], and every other Act es-
tablishing or governing terms and conditions
of service of civilian employees of the United
States Government: Provided, That service of a
volunteer shall not be credited toward comple-
tion of any probationary or trial period or
completion of any service requirement for ca-
reer appointment.
(d) Competitive service
Volunteers serving in programs for periods of
service of at least one year under part A of sub-
chapter I of this chapter, and volunteers serving
for such periods under title VIII of the Economic
Opportunity Act of 1964, as amended (42 U.S.C.
2991–2994d), including those whose service was
completed under such Act, who the Director de-
termines, in accordance with regulations the Di-
rector shall prescribe, have successfully com-
pleted their periods of service, shall be eligible
for appointment in the competitive service in
the same manner as Peace Corps volunteers as
prescribed in Executive Order Number 11103
(April 10, 1963).
(e) References in other laws to service under
provisions relating to Volunteers in Service
to America deemed references to service
under subchapter I of this chapter
Notwithstanding any other provision of law,
all references in any other law to persons serv-
ing as volunteers under title VIII of the Eco-
nomic Opportunity Act of 1964, as amended [42
U.S.C. 2991 et seq.], shall be deemed to be ref-
erences to persons serving as full-time volun-
teers in a program of at least one year’s dura-
tion under part A, B (as such part was in effect
on the day before April 21, 2009), or C of sub-
chapter I of this chapter.
(f) Civil actions
(1) The remedy—
(A) against the United States provided by
sections 1346(b) and 2672 of title 28 or
(B) through proceedings for compensation or
other benefits from the United States as pro-
vided by any other law, where the availability
of such benefits precludes a remedy under sec-
tion 1346(b) or 2672 of such title 28,
for damages for personal injury, including
death, allegedly arising from malpractice or
negligence of a physician, dentist, podiatrist,
optometrist, nurse, physician assistant, ex-
panded-function dental auxiliary, pharmacist, or
paramedical (for example, medical and dental
technicians, nursing assistants, and therapists)
or other supporting personnel in furnishing med-
ical care or treatment while in the exercise of
such person’s duties as a volunteer enrolled
under subchapter I of this chapter shall be ex-
clusive of any other civil action or proceeding
by reason of the same subject matter against
such person (or such person’s estate) whose ac-
tion or omission gave rise to such claim.
(2) The Attorney General of the United States
shall defend any civil action or proceeding
brought in any court against any person referred
to in paragraph (1) of this subsection (or such
person’s estate) for any such damage or injury.
Any such person against whom such civil action
or proceeding is brought shall deliver, within
such time after date of service or knowledge of
service as determined by the Attorney General,
all process served upon such person or an at-
tested true copy thereof to such person’s imme-
diate supervisor or to whomever is designated
by the Director to receive such papers, and such
person shall promptly furnish copies of the
pleading and process therein to the United
States attorney for the district embracing the
place wherein the proceeding is brought and to
the Attorney General.
(3) Upon a certification by the Attorney Gen-
eral that the defendant was acting in the scope
of such person’s volunteer assignment at the
time of the incident out of which the suit arose,
any such civil action or proceeding commenced
in a State court shall be removed without bond
at any time before trial by the Attorney General
to the district court of the United States of the
district and division embracing the place where-
in it is pending and the proceeding deemed a
tort action brought against the United States
under the provisions of title 28 and all references
thereto. After removal the United States shall
have available all defenses to which it would
have been entitled if the action had originally
been commenced against the United States.
Should a district court of the United States de-
termine on a hearing on a motion to remand
held before a trial on the merits that the volun-
teer whose act or omission gave rise to the suit
was not acting within the scope of such person’s
volunteer assignment, the case shall be re-
manded to the State court.
(4) The Attorney General may compromise or
settle any claim asserted in such civil action or
proceeding in the manner provided in section
2677 of title 28 and with the same effect.
(Pub. L. 93–113, title IV, § 415, Oct. 1, 1973, 87
Stat. 411; Pub. L. 96–143, §§ 11, 18(c)(2), Dec. 13,
1979, 93 Stat. 1078, 1083; Pub. L. 96–465, title II,
§ 2206(h), Oct. 17, 1980, 94 Stat. 2163; Pub. L.
99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L.
Page 6289
TITLE 42—THE PUBLIC HEALTH AND WELFARE
§ 5056
99–551, § 10(i)(9), Oct. 27, 1986, 100 Stat. 3078; Pub.
L. 103–82, title III, § 366, Sept. 21, 1993, 107 Stat.
908; Pub. L. 111–13, title II, § 2152, Apr. 21, 2009,
123 Stat. 1591.)
Editorial Notes
REFERENCES IN TEXT
This chapter, referred to in subsecs. (a) to (e) and
(f)(1), was in the original ‘‘this Act’’, meaning Pub. L.
93–113, Oct. 1, 1973, 87 Stat. 394, known as the Domestic
Volunteer Service Act of 1973, which is classified prin-
cipally to this chapter. For complete classification of
this Act to the Code, see Short Title note set out under
section 4950 of this title and Tables.
The Social Security Act, referred to in subsec. (b)(2),
is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Title II of the
Social Security Act is classified generally to sub-
chapter II (§ 401 et seq.) of chapter 7 of this title. For
complete classification of this Act to the Code, see sec-
tion 1305 of this title and Tables.
The Foreign Service Act of 1980, referred to in subsec.
(c)(2), is Pub. L. 96–465, Oct. 17, 1980, 94 Stat. 2071, which
is classified principally to chapter 52 (§ 3901 et seq.) of
Title 22, Foreign Relations and Intercourse. For com-
plete classification of this Act to the Code, see Short
Title note set out under section 3901 of Title 22 and Ta-
bles.
The Economic Opportunity Act of 1964, as amended,
referred to in subsecs. (d) and (e), is Pub. L. 88–452, Aug.
20, 1964, 78 Stat. 508. Title VIII of such Act, probably
means title VIII of Pub. L. 88–452 as added by Pub. L.
89–794, title VIII, § 801, Nov. 8, 1966, 80 Stat. 1472, and
generally revised and amended by Pub. L. 90–222, title
I, § 110, Dec. 23, 1967, 81 Stat. 722, which was classified
generally to subchapter VIII (§ 2991 et seq.) of chapter 34
of this title. Title VIII of the Economic Opportunity
Act of 1964 as so added and amended was repealed by
Pub. L. 93–113, title VI, 603, and its provisions are cov-
ered by this chapter. For complete classification of this
Act to the Code, see Tables.
Executive Order Number 11103 (April 10, 1963), re-
ferred to in subsec. (d), is set out under section 2504 of
Title 22, Foreign Relations and Intercourse.
AMENDMENTS
2009—Subsec. (c). Pub. L. 111–13, § 2152(1), inserted ‘‘(as
such part was in effect on the day before April 21, 2009)’’
after ‘‘part B’’ in introductory provisions.
Subsec. (e). Pub. L. 111–13, § 2152(2), inserted ‘‘(as such
part was in effect on the day before April 21, 2009)’’
after ‘‘A, B’’.
1993—Subsec. (b)(4)(A). Pub. L. 103–82 substituted ‘‘an
employee at grade GS–5 of the General Schedule under
section 5332 of title 5’’ for ‘‘a grade GS–7 employee’’.
1986—Subsec. (b)(2). Pub. L. 99–514 substituted ‘‘Inter-
nal Revenue Code of 1986’’ for ‘‘Internal Revenue Code
of 1954’’.
Subsec. (d). Pub. L. 99–551 substituted ‘‘the Director’’
for ‘‘he’’ before ‘‘shall prescribe’’.
1980—Subsec. (c)(1). Pub. L. 96–465, § 2206(h)(1), sub-
stituted ‘‘any’’ for ‘‘section 1092(a)(1) of title 22 and
every other’’.
Subsec. (c)(2). Pub. L. 96–465, § 2206(h)(2), substituted
‘‘Foreign Service Act of 1980’’ for ‘‘Foreign Service Act
of 1946’’.
1979—Subsec. (b). Pub. L. 96–143, § 11(a), substituted in
provisions preceding cl. (1) ‘‘as volunteers for periods of
full-time service, or, as the Director deems appropriate
in accordance with regulations, for periods of part-time
service of not less than 20 hours per week for not less
than 26 consecutive weeks, under subchapter I of this
chapter’’ for ‘‘in programs under subchapter I of this
chapter for periods of service of at least one year’’ and
in cl. (4)(A) ‘‘the annual rate of pay of a volunteer en-
rolled for a period of full-time service under such sub-
chapter I shall be deemed to be that received under the
entrance salary for a grade GS–7 employee, and the an-
nual rate of pay of a volunteer enrolled for a period of
part-time service under such subchapter I shall be
deemed to be such entry salary or an appropriate por-
tion thereof as determined by the Director’’ for ‘‘the
monthly pay of a volunteer shall be deemed that re-
ceived under the entrance salary for a grade GS–7 em-
ployee’’ and added cl. (5).
Subsec. (c)(2). Pub. L. 96–143, § 18(c)(2), substituted
‘‘Office of Personnel Management’’ for ‘‘Civil Service
Commission’’.
Subsec. (f). Pub. L. 96–143, § 11(b), added subsec. (f).
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2009 AMENDMENT
Amendment by Pub. L. 111–13 effective Oct. 1, 2009,
see section 6101(a) of Pub. L. 111–13, set out as a note
under section 4950 of this title.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103–82 effective Oct. 1, 1993,
see section 392 of Pub. L. 103–82, set out as a note under
section 4951 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99–551 effective Oct. 1, 1986,
except as otherwise provided, see section 11 of Pub. L.
99–551, set out as an Effective Date note under section
4950 of this title.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96–465 effective Feb. 15, 1981,
except as otherwise provided, see section 2403 of Pub. L.
96–465, set out as an Effective Date note under section
3901 of Title 22, Foreign Relations and Intercourse.
Executive Documents
EX. ORD. NO. 11561. DELEGATION OF AUTHORITY
Ex. Ord. No. 11561, Sept. 25, 1970, 35 F.R. 14981, as
amended by Ex. Ord. No. 12107, Dec. 28, 1978, 44 F.R.
1055; Ex. Ord. No. 12608, Sept. 9, 1987, 52 F.R. 34617, pro-
vided:
By virtue of the authority vested in me by section 301
of title 3 of the United States Code, and as President of
the United States, the authority conferred upon the
President by that portion of section 833(c)(2) of the Eco-
nomic Opportunity Act of 1964 (42 U.S.C. 2994b(c)(2))
[former section 2994b(c)(2) of this title, now subsec.
(c)(2) of this section] which reads ‘‘except as otherwise
determined by the President’’ is hereby delegated as
follows: (1) To the Office of Personnel Management to
the extent that such authority is with respect to the
laws administered by the Commission, and (2) to the
Secretary of State to the extent that such authority is
with respect to the Foreign Service Act of 1980, as
amended [22 U.S.C. 3901 et seq.].
§ 5056. Evaluation of programs and projects
(a) General objectives; persons conducting the
evaluation
The Director shall measure and evaluate the
impact of all programs authorized by this chap-
ter, their effectiveness in achieving stated goals,
in general, and in relation to their cost, their
impact on related programs, and their structure
and mechanism for delivery of services. Each
program shall be evaluated at least once every
three years. Evaluations shall be conducted by
persons not immediately involved in the admin-
istration of the program or project evaluated.
Such evaluation shall also measure and evaluate
compliance with the equitable distribution re-
quirement of section 5054 of this title.
(b) General standards; publication; reports of en-
suing actions
The Director shall develop and publish general
standards for evaluation of program and project
Cross-references
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The Congress finds that—
(1) a career foreign service, characterized by excellence and professionalism, is essential in the national interest to assist the President and the Secretary of State in conducting the foreign affairs of the United States;
(2) the scope and complexity of the foreign affairs of the Nation have heightened the need for a professional foreign service that will serve the foreign affairs interests of the United States in an integrated fashion and that can provide a resource of qualified personnel for the President, the Secretary of State, and the agencies concerned with foreign affairs;
(3) the Foreign Service of the United States, established under the Act of May 24, 1924 (commonly known as the Rogers Act) and continued by the Foreign Service Act of 1946, must be preserved, strengthened, and improved in order to carry out its mission effectively in response to the complex challenges of modern diplomacy and international relations;
(4) the members of the Foreign Service should be representative of the American people, aware of the principles and history of the United States and informed of current concerns and trends in American life, knowledgeable of the affairs, cultures, and languages of other countries, and available to serve in assignments throughout the world; and
(5) the Foreign Service should be operated on the basis of merit principles.
**(b)** The objective of this chapter is to strengthen and improve the Foreign Service of the United States by—
(1) assuring, in accordance with merit principles, admission through impartial and rigorous examination, acquisition of career status only by those who have demonstrated their fitness through successful completion of probationary assignments, effective career development, advancement
Source: Supplied U.S. Code snapshot — release unconfirmed · 22 U.S.C. § 3901
Stored review status: release_metadata_unconfirmed. The source passage cites 22 U.S.C. § 3901. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 1420
TITLE 22—FOREIGN RELATIONS AND INTERCOURSE
§ 3901
New
Old
4191–4215 ........................................
1171–1195
4216 ...............................................
1197
4217 ...............................................
1198
4218–4222 ........................................
1200–1204
4223 ...............................................
99
4224–4226 ........................................
812–814
Executive Documents
FOREIGN COMMERCIAL SERVICE
For authority of Secretary of Commerce to establish
a Foreign Commercial Service in Department of Com-
merce, see section 1–104 of Ex. Ord. No. 12188, Jan. 2,
1980, 45 F.R. 991, as amended, set out as a note under
section 2171 of Title 19, Customs Duties.
SUBCHAPTER I—GENERAL PROVISIONS
§ 3901. Congressional findings and objectives
(a) The Congress finds that—
(1) a career foreign service, characterized by
excellence and professionalism, is essential in
the national interest to assist the President
and the Secretary of State in conducting the
foreign affairs of the United States;
(2) the scope and complexity of the foreign
affairs of the Nation have heightened the need
for a professional foreign service that will
serve the foreign affairs interests of the
United States in an integrated fashion and
that can provide a resource of qualified per-
sonnel for the President, the Secretary of
State, and the agencies concerned with foreign
affairs;
(3) the Foreign Service of the United States,
established under the Act of May 24, 1924 (com-
monly known as the Rogers Act) and contin-
ued by the Foreign Service Act of 1946, must
be preserved, strengthened, and improved in
order to carry out its mission effectively in re-
sponse to the complex challenges of modern
diplomacy and international relat
Source: Supplied 2024 U.S. Code historical extraction · 22 U.S.C. § 3901
Stored review status: historical_2024_not_currentness_verified. The source passage cites 22 U.S.C. § 3901. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
**(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
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
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Federal law — U.S. Code and appendices · legal_authorities
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
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 1
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section 2982, Pub. L. 88–452, title VII, § 711, as added Pub. L. 92–424, § 25(a), Sept. 19, 1972, 86 Stat. 698; amended Pub. L. 93–644, § 10(a), Jan. 4, 1975, 88 Stat. 2316, set forth Congressional statement of policy with respect to urban and rural special impact programs.
Section 2982a, Pub. L. 88–452, title VII, § 712, as added Pub. L. 92–424, § 25(a), Sept. 19, 1972, 86 Stat. 698; amended Pub. L. 93–386, § 2(b), Aug. 23, 1974, 88 Stat. 745; Pub. L. 93–644, § 10(a), Jan. 4, 1975, 88 Stat. 2316; Pub. L. 94–341, § 2(b)(1), July 6, 1976, 90 Stat. 805; Pub. L. 95–568, § 14(c), Nov. 2, 1978, 92 Stat. 2437, related to establishment and scope of programs.
Section 2982b, Pub. L. 88–452, title VII, § 713, as added Pub. L. 92–424, § 25(a), Sept. 19, 1972, 86 Stat. 698; amended Pub. L. 93–644, § 10(a), Jan. 4, 1975, 88 Stat. 2317; Pub. L. 95–568, §§ 14(d), (e), 17(a)(36), Nov. 2, 1978, 92 Stat. 2437, 2443, set forth financial assistance requirements for programs.
Section 2982c, Pub. L. 88–452, title VII, § 714, as added Pub. L. 92–424, § 25(a), Sept. 19, 1972, 86 Stat. 699; amended Pub. L. 93–644, § 10(a), Jan. 4, 1975, 88 Stat. 2318; Pub. L. 94–341, § 2(b)(2), (3), July 6, 1976, 90 Stat. 805; Pub. L. 95–568, § 14(f), Nov. 2, 1978, 92 Stat. 2438, related to Federal share of program costs.
#### Effective Date of Repeal
Repeal effective Oct. 1, 1981, see [section 9912(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section9912/a&num=0&edition=prelim), prior to the general amendment of chapter 106 (§ 9901 et seq.) of this title by Pub. L. 105–285.
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 2991
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Federal law — U.S. Code and appendices · legal_authorities
Page 5638
TITLE 42—THE PUBLIC HEALTH AND WELFARE
§ 2985c–1
94–341, § 2(b)(9)–(12), July 6, 1976, 90 Stat. 806; Pub. L.
95–568, § 14(j), Nov. 2, 1978, 92 Stat. 2438, related to appli-
cation of other resources.
Section 2985b, Pub. L. 88–452, title VII, § 743, as added
Pub. L. 93–644, § 10(a), Jan. 4, 1975, 88 Stat. 2322; amended
Pub. L. 94–341, § 2(b)(13), July 6, 1976, 90 Stat. 806, re-
lated to application of Department of Housing and
Urban Development programs.
Section 2985c, Pub. L. 88–452, title VII, § 744, as added
Pub. L. 93–644, § 10(a), Jan. 4, 1975, 88 Stat. 2322; amended
Pub. L. 94–341, § 2(b)(14), (17)(A), (B), July 6, 1976, 90
Stat. 806, related to applicability of Department of Ag-
riculture and Farmers Home Administration programs.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF REPEAL
Repeal effective Oct. 1, 1981, see section 9912(a) of this
title, prior to the general amendment of chapter 106
(§ 9901 et seq.) of this title by Pub. L. 105–285.
§ 2985c–1. Repealed. Pub. L. 95–568, § 14(k), Nov.
2, 1978, 92 Stat. 2438
Section, Pub. L. 88–452, title VII, § 745, formerly
§ 744(b), as added Pub. L. 93–644, § 10(a), Jan. 4, 1975, 88
Stat. 2322; renumbered § 745 and amended Pub. L. 94–341,
§ 2(b)(15), (17)(C), July 6, 1976, 90 Stat. 806, set forth pro-
visions relating to report by Director on availability
and effectiveness of Federal agency programs.
§§ 2985d to 2985g. Repealed. Pub. L. 97–35, title
VI, § 683(a), Aug. 13, 1981, 95 Stat. 519
Section 2985d, Pub. L. 88–452, title VII, § 745, as added
Pub. L. 93–644, § 10(a), Jan. 4, 1975, 88 Stat. 2322; renum-
bered § 746, Pub. L. 94–341, § 2(b)(16), July 6, 1976, 90 Stat.
806; renumbered § 745, Pub. L. 95–568, § 14(k), Nov. 2, 1978,
92 Stat. 2438, related to coordination and el
Source: Supplied 2024 U.S. Code historical extraction · 42 U.S.C. § 2991
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Federal Old-Age and Survivors Insurance Trust Fund** There is hereby created on the books of the Treasury of the United States a trust fund to be known as the “Federal Old-Age and Survivors Insurance Trust Fund”. The Federal Old-Age and Survivors Insurance Trust Fund shall consist of the securities held by the Secretary of the Treasury for the Old-Age Reserve Account and the amount standing to the credit of the Old-Age Reserve Account on the books of the Treasury on January 1, 1940, which securities and amount the Secretary of the Treasury is authorized and directed to transfer to the Federal Old-Age and Survivors Insurance Trust Fund, and, in addition, such gifts and bequests as may be made as provided in subsection (i)(1), and such amounts as may be appropriated to, or deposited in, the Federal Old-Age and Survivors Insurance Trust Fund as hereinafter provided. There is hereby appropriated to the Federal Old-Age and Survivors Insurance Trust Fund for the fiscal year ending June 30, 1941, and for each fiscal year thereafter, out of any moneys in the Treasury not otherwise appropriated, amounts equivalent to 100 per centum of—
(1) the taxes (including interest, penalties, and additions to the taxes) received under subchapter A of chapter 9 of the Internal Revenue Code of 1939 (and covered into the Treasury) which are deposited into the Treasury by collectors of internal revenue before January 1, 1951; and
(2) the taxes certified each month by the Commissioner of Internal Revenue as taxes received under subchapter A of chapter 9 of such Code which are deposited into the Treasury by collectors of internal revenue after December 31, 1950, and before January 1, 1953, with respect to assessments of such taxes made before January 1, 1951; and
(3) the taxes imposed by
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 401
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Federal law — U.S. Code and appendices · legal_authorities
Page 1800
TITLE 42—THE PUBLIC HEALTH AND WELFARE
§ 401
§ 401. Trust Funds
(a) Federal Old-Age and Survivors Insurance
Trust Fund
There is hereby created on the books of the
Treasury of the United States a trust fund to be
known as the ‘‘Federal Old-Age and Survivors
Insurance Trust Fund’’. The Federal Old-Age
and Survivors Insurance Trust Fund shall con-
sist of the securities held by the Secretary of
the Treasury for the Old-Age Reserve Account
and the amount standing to the credit of the
Old-Age Reserve Account on the books of the
Treasury on January 1, 1940, which securities
and amount the Secretary of the Treasury is au-
thorized and directed to transfer to the Federal
Old-Age and Survivors Insurance Trust Fund,
and, in addition, such gifts and bequests as may
be made as provided in subsection (i)(1), and
such amounts as may be appropriated to, or de-
posited in, the Federal Old-Age and Survivors
Insurance Trust Fund as hereinafter provided.
There is hereby appropriated to the Federal Old-
Age and Survivors Insurance Trust Fund for the
fiscal year ending June 30, 1941, and for each fis-
cal year thereafter, out of any moneys in the
Treasury not otherwise appropriated, amounts
equivalent to 100 per centum of—
(1) the taxes (including interest, penalties,
and additions to the taxes) received under sub-
chapter A of chapter 9 of the Internal Revenue
Code of 1939 (and covered into the Treasury)
which are deposited into the Treasury by col-
lectors of internal revenue before January 1,
1951; and
(2) the taxes certified each month by the
Commissioner of Internal Revenue as taxes re-
ceived under subchapter A of chapter 9 of such
Code which are deposited into the Treasury by
collectors of internal revenue after December
31, 1950, and before Ja
Source: Supplied 2024 U.S. Code historical extraction · 42 U.S.C. § 401
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Federal law — U.S. Code and appendices · legal_authorities
The Director shall adopt appropriate administrative measures to assure that the benefits of and services under this chapter will be distributed equitably between residents of rural and urban areas.
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 5055
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