Browse Arkansas Code titles and sections
10 U.S.C. § 1175a — Voluntary separation pay and benefits
Federal law — U.S. Code and appendices · legal_authorities
Page 1246
TITLE 10—ARMED FORCES
§ 1175a
1993—Subsec. (d)(1). Pub. L. 103–160, § 502, struck out
‘‘before December 5, 1991’’ after ‘‘active service’’.
Subsecs. (d)(3), (h)(6). Pub. L. 103–160, § 561(h)(1), sub-
stituted ‘‘September 30, 1999’’ for ‘‘September 30, 1995’’
wherever appearing.
Subsec. (h)(7)(A). Pub. L. 103–160, § 561(h)(2), sub-
stituted ‘‘fiscal year 1999’’ for ‘‘fiscal year 1996’’.
1992—Subsec. (a). Pub. L. 102–484, § 1052(16)(A), sub-
stituted ‘‘reserve component’’ for ‘‘Reserve compo-
nent’’ after ‘‘transfer to a’’.
Subsec. (b)(1), (2). Pub. L. 102–484, § 4422(b)(1), (2), in-
serted ‘‘or full-time National Guard duty or any com-
bination of active duty and full-time National Guard
duty’’ after ‘‘active duty’’.
Subsec. (b)(3), (4). Pub. L. 102–484, § 4424(b)(3), redesig-
nated par. (4) as (3) and struck out former par. (3) which
read as follows: ‘‘if a Reserve, is on the active duty list;
and’’.
Subsec. (d)(1). Pub. L. 102–484, § 1052(16)(B), sub-
stituted ‘‘before December 5, 1991’’ for ‘‘prior to the
time this provision is enacted’’.
Subsec. (e)(2). Pub. L. 102–484, § 4406(a)(1), substituted
‘‘may elect to have a reduction in the voluntary sepa-
ration incentive payable for the same period in an
amount not to exceed the amount of the basic pay or
compensation received for that period.’’ for ‘‘shall for-
feit an amount of voluntary separation incentive pay-
able for the same period that is equal to the total
amount of basic pay, or compensation, received.’’
Subsec. (e)(3). Pub. L. 102–484, § 4406(a)(2), inserted at
end ‘‘If the member elected to have a reduction in vol-
untary separation incentive for any period pursuant to
paragraph (2), the deduction required under the pre-
ceding sentence shall be reduced accordingly.’’
Subsec. (e)
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Page 1246
TITLE 10—ARMED FORCES
§ 1175a
1993—Subsec. (d)(1). Pub. L. 103–160, § 502, struck out
‘‘before December 5, 1991’’ after ‘‘active service’’.
Subsecs. (d)(3), (h)(6). Pub. L. 103–160, § 561(h)(1), sub-
stituted ‘‘September 30, 1999’’ for ‘‘September 30, 1995’’
wherever appearing.
Subsec. (h)(7)(A). Pub. L. 103–160, § 561(h)(2), sub-
stituted ‘‘fiscal year 1999’’ for ‘‘fiscal year 1996’’.
1992—Subsec. (a). Pub. L. 102–484, § 1052(16)(A), sub-
stituted ‘‘reserve component’’ for ‘‘Reserve compo-
nent’’ after ‘‘transfer to a’’.
Subsec. (b)(1), (2). Pub. L. 102–484, § 4422(b)(1), (2), in-
serted ‘‘or full-time National Guard duty or any com-
bination of active duty and full-time National Guard
duty’’ after ‘‘active duty’’.
Subsec. (b)(3), (4). Pub. L. 102–484, § 4424(b)(3), redesig-
nated par. (4) as (3) and struck out former par. (3) which
read as follows: ‘‘if a Reserve, is on the active duty list;
and’’.
Subsec. (d)(1). Pub. L. 102–484, § 1052(16)(B), sub-
stituted ‘‘before December 5, 1991’’ for ‘‘prior to the
time this provision is enacted’’.
Subsec. (e)(2). Pub. L. 102–484, § 4406(a)(1), substituted
‘‘may elect to have a reduction in the voluntary sepa-
ration incentive payable for the same period in an
amount not to exceed the amount of the basic pay or
compensation received for that period.’’ for ‘‘shall for-
feit an amount of voluntary separation incentive pay-
able for the same period that is equal to the total
amount of basic pay, or compensation, received.’’
Subsec. (e)(3). Pub. L. 102–484, § 4406(a)(2), inserted at
end ‘‘If the member elected to have a reduction in vol-
untary separation incentive for any period pursuant to
paragraph (2), the deduction required under the pre-
ceding sentence shall be reduced accordingly.’’
Subsec. (e)(6). Pub. L. 102–484, § 4406(b), struck out par.
(6) which read as follows: ‘‘Years of service that form
the basis of the payment under paragraph (5) may not
be counted in computing eligibility for, or the amount
of, annuities under title 5 or any other law providing
annuities to Federal civilian employees.’’
Subsec. (j). Pub. L. 102–484, § 4405(b), added subsec. (j).
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2013 AMENDMENT
Pub. L. 112–239, div. A, title X, § 1076(a), Jan. 2, 2013,
126 Stat. 1947, provided that the amendment made by
section 1076(a)(9) is effective Dec. 31, 2011, and as if in-
cluded in Pub. L. 112–81 as enacted.
EFFECTIVE DATE OF 2009 AMENDMENT
Amendment by Pub. L. 111–32 applicable to any re-
payments of separation pay, severance pay, readjust-
ment pay, special separation benefit, or voluntary sep-
aration incentive, that occur on or after June 24, 2009,
including any ongoing repayment actions that were ini-
tiated prior to such amendment, see section 318(c) of
Pub. L. 111–32, set out as a note under section 1174 of
this title.
EFFECTIVE DATE OF 2002 AMENDMENT
Amendment by Pub. L. 107–296 effective on the date of
transfer of the Coast Guard to the Department of
Homeland Security, see section 1704(g) of Pub. L.
107–296, set out as a note under section 101 of this title.
EFFECTIVE DATE OF 2000 AMENDMENT
Pub. L. 106–398, § 1 [[div. A], title V, § 572(b)], Oct. 30,
2000, 114 Stat. 1654, 1654A–136, provided that: ‘‘Subpara-
graph (B) of section 1175(e)(3) of title 10, United States
Code, as added by subsection (a), shall apply with re-
spect to decisions by members to terminate voluntary
separation incentive payments under section 1175 of
title 10, United States Code, to be effective after Sep-
tember 30, 2000.’’
EFFECTIVE DATE OF 1998 AMENDMENT
Pub. L. 105–261, div. A, title V, § 563(c), Oct. 17, 1998,
112 Stat. 2028, provided that: ‘‘The amendments made
by this section [amending this section] apply with re-
spect to any person provided a voluntary separation in-
centive under section 1175 of title 10, United States
Code (whether before, on, or after the date of the enact-
ment of this Act) [Oct. 17, 1998].’’
EFFECTIVE DATE OF 1994 AMENDMENT
Amendment by Pub. L. 103–337 applicable only to
members of the Coast Guard who are separated after
Sept. 30, 1994, see section 542(e) of Pub. L. 103–337, set
out as a note under section 1141 of this title.
EFFECTIVE DATE OF 1992 AMENDMENT
Amendment by section 4405(b) of Pub. L. 102–484 ap-
plicable as if included in this section as enacted Dec. 5,
1991, with any benefits or services payable by reason of
applicability of that amendment during the period be-
ginning Dec. 5, 1991, and ending Oct. 23, 1992, to be sub-
ject to availability of appropriations, see section 4405(c)
of Pub. L. 102–484, set out as a note under section 1174a
of this title.
Pub. L. 102–484, div. D, title XLIV, § 4406(c), Oct. 23,
1992, 106 Stat. 2707, provided that: ‘‘The amendments to
section 1175 of title 10, United States Code, made by
subsections (a) and (b) shall apply as if included in sec-
tion 1175 of title 10, United States Code, as enacted on
December 5, 1991.’’
PAYMENT OF INCENTIVES FROM VOLUNTARY SEPARATION
INCENTIVE FUND
Pub. L. 104–208, div. A, title I, § 101(b) [title VIII,
§ 8044], Sept. 30, 1996, 110 Stat. 3009–71, 3009–98, provided
that: ‘‘During the current fiscal year and hereafter,
voluntary separation incentives payable under 10
U.S.C. 1175 may be paid in such amounts as are nec-
essary from the assets of the Voluntary Separation In-
centive Fund established by section 1175(h)(1).’’
Similar provisions were contained in the following
prior appropriation acts:
Pub. L. 104–61, title VIII, § 8054, Dec. 1, 1995, 109 Stat.
662.
Pub. L. 103–335, title VIII, § 8062, Sept. 30, 1994, 108
Stat. 2633.
Pub. L. 103–139, title VIII, § 8073, Nov. 11, 1993, 107
Stat. 1457.
Pub. L. 102–396, title IX, § 9106, Oct. 6, 1992, 106 Stat.
1927.
SEPARATION PAYMENTS; REDUCTIONS AND PROHIBITIONS
For provisions reducing, with certain exceptions,
amounts received under this section by amounts re-
ceived as bonus payments under chapter 5 of title 37 in
case of members who separate from active duty or full-
time National Guard duty in a military department
and prohibiting such members from receiving Vol-
untary Separation Incentive program payments if re-
hired in DOD civilian position within 180 days of sepa-
ration, see note set out under section 1174a of this title.
TAX TREATMENT OF INCENTIVE PAYMENT
Pub. L. 102–190, div. A, title VI, § 662(b), Dec. 5, 1991,
105 Stat. 1398, provided that: ‘‘Notwithstanding the In-
ternal Revenue Code of 1986 [26 U.S.C. 1 et seq.] and any
other provision of law, any voluntary separation incen-
tive paid to a member of the Armed Forces under sec-
tion 1175 of title 10, United States Code (as added by
subsection (a)), shall be includable in gross income for
federal tax purposes only for the taxable year in which
such incentive is paid to the participant or beneficiary
of the member.’’
§ 1175a. Voluntary separation pay and benefits
(a) IN GENERAL.—Under regulations approved
by the Secretary of Defense, the Secretary con-
cerned may provide voluntary separation pay
and benefits in accordance with this section to
eligible members of the armed forces who are
Page 1247
TITLE 10—ARMED FORCES
§ 1175a
voluntarily separated from active duty in the
armed forces.
(b) ELIGIBLE MEMBERS.—(1) Except as provided
in paragraph (2), a member of the armed forces
is eligible for voluntary separation pay and ben-
efits under this section if the member—
(A) has served on active duty for more than
6 years but not more than 20 years;
(B) has served at least 5 years of continuous
active duty immediately preceding the date of
the member’s separation from active duty;
(C) has not been approved for payment of a
voluntary separation incentive under section
1175 of this title;
(D) meets such other requirements as the
Secretary concerned may prescribe, which
may include requirements relating to—
(i) years of service, skill, rating, military
specialty, or competitive category;
(ii) grade or rank;
(iii) remaining period of obligated service;
or
(iv) any combination of these factors; and
(E) requests separation from active duty.
(2) The following members are not eligible for
voluntary separation pay and benefits under this
section:
(A) Members discharged with disability sev-
erance pay under section 1212 of this title.
(B) Members transferred to the temporary
disability retired list under section 1202 or 1205
of this title.
(C) Members being evaluated for disability
retirement under chapter 61 of this title.
(D) Members who have been previously dis-
charged with voluntary separation pay.
(E) Members who are subject to pending dis-
ciplinary action or who are subject to admin-
istrative separation or mandatory discharge
under any other provision of law or regula-
tions.
(3) The Secretary concerned shall determine
each year the number of members to be sepa-
rated, and provided separation pay and benefits,
under this section during the fiscal year begin-
ning in such year.
(c) SEPARATION.—Each eligible member of the
armed forces whose request for separation from
active duty under subsection (b)(1)(E) is ap-
proved shall be separated from active duty.
(d) ADDITIONAL SERVICE IN READY RESERVE.—
Of the number of members of the armed forces
to be separated from active duty in a fiscal year,
as determined under subsection (b)(3), the Sec-
retary concerned shall determine a number of
such members, in such skill and grade combina-
tions as the Secretary concerned shall des-
ignate, who shall serve in the Ready Reserve,
after separation from active duty, for a period of
not less than three years, as a condition of the
receipt of voluntary separation pay and benefits
under this section.
(e) SEPARATION
PAY
AND
BENEFITS.—(1) A
member of the armed forces who is separated
from active duty under subsection (c) shall be
paid voluntary separation pay in accordance
with subsection (g) in an amount determined by
the Secretary concerned pursuant to subsection
(f).
(2) A member who is not entitled to retired or
retainer pay upon separation shall be entitled to
the benefits and services provided under—
(A) chapter 58 of this title during the 180-day
period beginning on the date the member is
separated (notwithstanding any termination
date for such benefits and services otherwise
applicable under the provisions of such chap-
ter); and
(B) sections 452 and 453(c) of title 37.
(f) COMPUTATION
OF VOLUNTARY SEPARATION
PAY.—The Secretary concerned shall specify the
amount of voluntary separation pay that an in-
dividual or defined group of members of the
armed forces may be paid under subsection
(e)(1). No member may receive as voluntary sep-
aration pay an amount greater than four times
the full amount of separation pay for a member
of the same pay grade and years of service who
is involuntarily separated under section 1174 of
this title.
(g) PAYMENT OF VOLUNTARY SEPARATION PAY.—
(1) Voluntary separation pay under this section
may be paid in a single lump sum.
(2) In the case of a member of the armed forces
who, at the time of separation under subsection
(c), has completed at least 15 years, but less
than 20 years, of active service, voluntary sepa-
ration pay may be paid, at the election of the
Secretary concerned, in—
(A) a single lump sum;
(B) installments over a period not to exceed
10 years; or
(C) a combination of lump sum and such in-
stallments.
(h) COORDINATION WITH RETIRED OR RETAINER
PAY AND DISABILITY COMPENSATION.—(1) A mem-
ber who is paid voluntary separation pay under
this section and who later qualifies for retired
or retainer pay under this title or title 14 shall
have deducted from each payment of such re-
tired or retainer pay an amount, in such sched-
ule of monthly installments as the Secretary
concerned shall specify, until the total amount
deducted from such retired or retainer pay is
equal to the total amount of voluntary separa-
tion pay so paid.
(2)(A) Except as provided in subparagraphs (B)
and (C), a member who is paid voluntary separa-
tion pay under this section shall not be de-
prived, by reason of the member’s receipt of
such pay, of any disability compensation to
which the member is entitled under the laws ad-
ministered by the Secretary of Veterans Affairs,
but there shall be deducted from such disability
compensation an amount, in such schedule of
monthly installments as the Secretary con-
cerned shall specify, until the total amount de-
ducted from such disability compensation is
equal to the total amount of voluntary separa-
tion pay so paid, less the amount of Federal in-
come tax withheld from such pay (such with-
holding being at the flat withholding rate for
Federal income tax withholding, as in effect
pursuant to regulations prescribed under chap-
ter 24 of the Internal Revenue Code of 1986).
(B) No deduction shall be made from the dis-
ability compensation paid to an eligible disabled
uniformed services retiree under section 1413, or
to an eligible combat-related disabled uniformed
services retiree under section 1413a of this title,
who is paid voluntary separation pay under this
section.
Page 1248
TITLE 10—ARMED FORCES
§ 1175a
(C) No deduction may be made from the dis-
ability compensation paid to a member for the
amount of voluntary separation pay received by
the member because of an earlier discharge or
release from a period of active duty if the dis-
ability which is the basis for that disability
compensation was incurred or aggravated during
a later period of active duty.
(3) The requirement under this subsection to
repay voluntary separation pay following retire-
ment from the armed forces does not apply to a
member who was eligible to retire at the time
the member applied and was accepted for vol-
untary separation pay and benefits under this
section.
(4) The Secretary concerned may waive the re-
quirement to repay voluntary separation pay
under paragraphs (1) and (2) if the Secretary de-
termines that recovery would be against equity
and good conscience or would be contrary to the
best interests of the United States.
(i) RETIREMENT DEFINED.—In this section, the
term ‘‘retirement’’ includes a transfer to the
Fleet Reserve or Fleet Marine Corps Reserve.
(j) REPAYMENT FOR MEMBERS WHO RETURN TO
ACTIVE DUTY.—(1) Except as provided in para-
graphs (2), (3), and (4), a member of the armed
forces who, after having received all or part of
voluntary separation pay under this section, re-
turns to active duty shall have deducted from
each payment of basic pay, in such schedule of
monthly installments as the Secretary con-
cerned shall specify, until the total amount de-
ducted from such basic pay equals the total
amount of voluntary separation pay received.
(2) Members who are involuntarily recalled to
active duty or full-time National Guard duty in
accordance
with
section
12301(a),
12301(b),
12301(g), 12302, 12303, 12304, 12304a, or 12304b of
this title or section 502(f)(1)(A) of title 32 shall
not be subject to this subsection.
(3) Members who are recalled or perform ac-
tive duty or full-time National Guard duty in
accordance
with
section
101(d)(1),
101(d)(2),
101(d)(5), 12301(d) (insofar as the period served is
less than 180 consecutive days with the consent
of the member), 12319, or 12503 of this title, or
section 114, 115, or 502(f)(1)(B) of title 32 (insofar
as the period served is less than 180 consecutive
days with consent of the member), shall not be
subject to this subsection.
(4) This subsection shall not apply to a mem-
ber who—
(A) is involuntarily recalled to active duty
or full-time National Guard duty; and
(B) in the course of such duty, incurs a serv-
ice-connected disability rated as total under
section 1155 of title 38.
(5) The Secretary of Defense may waive, in
whole or in part, repayment required under
paragraph (1) if the Secretary determines that
recovery would be against equity and good con-
science or would be contrary to the best inter-
ests of the United States. The authority in this
paragraph may be delegated only to the Under-
secretary of Defense for Personnel and Readi-
ness and the Principal Deputy Undersecretary of
Defense for Personnel and Readiness.
(k) TERMINATION OF AUTHORITY.—(1) The au-
thority to separate a member of the armed
forces from active duty under subsection (c)
shall terminate on December 31, 2025.
(2) A member who separates by the date speci-
fied in paragraph (1) may continue to be pro-
vided voluntary separation pay and benefits
under this section until the member has re-
ceived the entire amount of pay and benefits to
which the member is entitled under this section.
(Added Pub. L. 109–163, div. A, title VI, § 643(a)(1),
Jan. 6, 2006, 119 Stat. 3306; amended Pub. L.
109–364, div. A, title VI, § 623(a)(1), (2), Oct. 17,
2006, 120 Stat. 2256; Pub. L. 111–84, div. A, title X,
§ 1073(a)(14), Oct. 28, 2009, 123 Stat. 2473; Pub. L.
111–383, div. A, title X, § 1075(b)(18), Jan. 7, 2011,
124 Stat. 4370; Pub. L. 112–81, div. A, title V, § 526,
title VI, § 631(f)(4)(A), Dec. 31, 2011, 125 Stat. 1401,
1465; Pub. L. 112–239, div. A, title X, § 1076(a)(9),
Jan. 2, 2013, 126 Stat. 1948; Pub. L. 114–328, div. A,
title V, §§ 508(c), 526, Dec. 23, 2016, 130 Stat. 2109,
2117; Pub. L. 116–92, div. A, title VI, § 603, Dec. 20,
2019, 133 Stat. 1423; Pub. L. 117–263, div. A, title
VI, § 626(c)(4), Dec. 23, 2022, 136 Stat. 2628.)
Editorial Notes
REFERENCES IN TEXT
Chapter 24 of the Internal Revenue Code of 1986, re-
ferred to in subsec. (h)(2)(A), is classified generally to
chapter 24 (§ 3401 et seq.) of Title 26, Internal Revenue
Code.
AMENDMENTS
2022—Subsec. (e)(2)(B). Pub. L. 117–263 substituted
‘‘sections 452 and 453(c)’’ for ‘‘sections 474 and 476’’.
2019—Subsec. (j)(1). Pub. L. 116–92, § 603(1), substituted
‘‘paragraphs (2), (3), and (4)’’ for ‘‘paragraphs (2) and
(3)’’.
Subsec. (j)(4), (5). Pub. L. 116–92, § 603(2), (3), added
par. (4) and redesignated former par. (4) as (5).
2016—Subsec. (j)(2). Pub. L. 114–328, § 526(1), sub-
stituted ‘‘12304, 12304a, or 12304b’’ for ‘‘or 12304’’ and
‘‘502(f)(1)(A)’’ for ‘‘502(f)(1)’’.
Subsec. (j)(3). Pub. L. 114–328, § 526(2), substituted
‘‘502(f)(1)(B)’’ for ‘‘502(f)(2)’’.
Subsec. (k)(1). Pub. L. 114–328, § 508(c), substituted
‘‘December 31, 2025’’ for ‘‘December 31, 2018’’.
2013—Subsec. (e)(2)(B). Pub. L. 112–239, § 1076(a)(9),
made technical amendment to directory language of
Pub. L. 112–81, § 631(f)(4)(A). See 2011 Amendment note
below.
2011—Subsec. (e)(2)(B). Pub. L. 112–81, § 631(f)(4)(A), as
amended by Pub. L. 112–239, § 1076(a)(9), substituted
‘‘474’’ for ‘‘404’’ and ‘‘476’’ for ‘‘406’’.
Subsec. (j)(3). Pub. L. 111–383 substituted ‘‘this title’’
for ‘‘title 10’’.
Subsec. (k)(1). Pub. L. 112–81, § 526, substituted ‘‘De-
cember 31, 2018’’ for ‘‘December 31, 2012’’.
2009—Subsec. (h)(1). Pub. L. 111–84 substituted ‘‘quali-
fies’’ for ‘‘qualities’’.
2006—Subsec. (f). Pub. L. 109–364, § 623(a)(1), sub-
stituted ‘‘four’’ for ‘‘two’’.
Subsec. (k)(1). Pub. L. 109–364, § 623(a)(2), substituted
‘‘2012’’ for ‘‘2008’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2013 AMENDMENT
Pub. L. 112–239, div. A, title X, § 1076(a), Jan. 2, 2013,
126 Stat. 1947, provided that the amendment made by
section 1076(a)(9) is effective Dec. 31, 2011, and as if in-
cluded in Pub. L. 112–81 as enacted.
LIMITATION ON APPLICABILITY
Pub. L. 109–163, div. A, title VI, § 643(b), Jan. 6, 2006,
119 Stat. 3310, which provided that, during the period
beginning on Jan. 6, 2006, and ending on Dec. 31, 2008,
members eligible for separation and for voluntary sepa-
Page 1249
TITLE 10—ARMED FORCES
§ 1177
ration pay and benefits under this section would be
limited to officers who had met the eligibility require-
ments of this section, but had not completed more than
12 years of active service as of the date of separation,
was repealed by Pub. L. 109–364, div. A, title VI,
§ 623(a)(3), Oct. 17, 2006, 120 Stat. 2256.
§ 1176. Enlisted members: retention after comple-
tion of 18 or more, but less than 20, years of
service
(a) REGULAR
MEMBERS.—A regular enlisted
member who is selected to be involuntarily sep-
arated, or whose term of enlistment expires and
who is denied reenlistment, and who on the date
on which the member is to be discharged is
within two years of qualifying for retirement
under section 7314 or 9314 of this title, or of
qualifying for transfer to the Fleet Reserve or
Fleet Marine Corps Reserve under section 8330 of
this title, shall be retained on active duty until
the member is qualified for retirement or trans-
fer to the Fleet Reserve or Fleet Marine Corps
Reserve, as the case may be, unless the member
is sooner retired or discharged under any other
provision of law.
(b) RESERVE MEMBERS IN ACTIVE STATUS.—A
reserve enlisted member serving in an active
status who is selected to be involuntarily sepa-
rated (other than for physical disability or for
cause), or whose term of enlistment expires and
who is denied reenlistment (other than for phys-
ical disability or for cause), and who on the date
on which the member is to be discharged or
transferred from an active status is entitled to
be credited with at least 18 but less than 20
years of service computed under section 12732 of
this title, may not be discharged, denied reen-
listment, or transferred from an active status
without the member’s consent before the earlier
of the following:
(1) If as of the date on which the member is
to be discharged or transferred from an active
status the member has at least 18, but less
than 19, years of service computed under sec-
tion 12732 of this title—
(A) the date on which the member is enti-
tled to be credited with 20 years of service
computed under section 12732 of this title; or
(B) the third anniversary of the date on
which the member would otherwise be dis-
charged or transferred from an active status.
(2) If as of the date on which the member is
to be discharged or transferred from an active
status the member has at least 19, but less
than 20, years of service computed under sec-
tion 12732 of this title—
(A) the date on which the member is enti-
tled to be credited with 20 years of service
computed under section 12732 of this title; or
(B) the second anniversary of the date on
which the member would otherwise be dis-
charged or transferred from an active status.
(Added Pub. L. 102–484, div. A, title V, § 541(a),
Oct. 23, 1992, 106 Stat. 2412; amended Pub. L.
103–160, div. A, title V, § 562(a), Nov. 30, 1993, 107
Stat. 1669; Pub. L. 104–106, div. A, title XV,
§ 1501(c)(12), Feb. 10, 1996, 110 Stat. 499; Pub. L.
115–232, div. A, title VIII, § 809(a), Aug. 13, 2018,
132 Stat. 1840.)
Editorial Notes
AMENDMENTS
2018—Subsec. (a). Pub. L. 115–232 substituted ‘‘section
7314 or 9314’’ for ‘‘section 3914 or 8914’’ and ‘‘section
8330’’ for ‘‘section 6330’’.
1996—Subsec. (b). Pub. L. 104–106 substituted ‘‘section
12732’’ for ‘‘section 1332’’ wherever appearing.
1993—Subsec. (b). Pub. L. 103–160 added subsec. (b) and
struck out heading and text of former subsec. (b) which
provided that a reserve enlisted member serving on ac-
tive duty who was selected to be involuntarily sepa-
rated, or whose term of enlistment expired and who was
denied reenlistment, and who on the date on which the
member was to be discharged or released from active
duty was entitled to be credited with at least 18 but
less than 20 years of service computed under section
1332 of this title, could not be discharged or released
from active duty without the member’s consent before
the earlier of certain dates.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2018 AMENDMENT
Amendment by Pub. L. 115–232 effective Feb. 1, 2019,
with provision for the coordination of amendments and
special rule for certain redesignations, see section 800
of Pub. L. 115–232, set out as a note preceding section
3001 of this title.
EFFECTIVE DATE OF 1996 AMENDMENT
Pub. L. 104–106, div. A, title XV, § 1501(c), Feb. 10, 1996,
110 Stat. 498, provided that the amendment made by
that section is effective as of Dec. 1, 1994, and as if in-
cluded as an amendment made by the Reserve Officer
Personnel Management Act, title XVI of Pub. L.
103–337, as originally enacted.
EFFECTIVE DATE OF 1993 AMENDMENT
Pub. L. 103–160, div. A, title V, § 562(b), Nov. 30, 1993,
107 Stat. 1669, provided that: ‘‘Subsection (b) of section
1176 of title 10, United States Code, as added by sub-
section (a), shall take effect as of October 23, 1992.’’
§ 1177. Members diagnosed with or reasonably
asserting post-traumatic stress disorder or
traumatic brain injury: medical examination
required before administrative separation
(a)
MEDICAL
EXAMINATION
REQUIRED.—(1)
Under regulations prescribed by the Secretary of
Defense, the Secretary of a military department
shall ensure that a member of the armed forces
under the jurisdiction of the Secretary who has
been deployed overseas in support of a contin-
gency operation, or sexually assaulted, during
the previous 24 months, and who is diagnosed by
a physician, clinical psychologist, psychiatrist,
licensed clinical social worker, or psychiatric
advanced practice registered nurse as experi-
encing post-traumatic stress disorder or trau-
matic brain injury or who otherwise reasonably
alleges, based on the service of the member
while deployed, or based on such sexual assault,
the influence of such a condition, receives a
medical examination to evaluate a diagnosis of
post-traumatic stress disorder or traumatic
brain injury.
(2) A member covered by paragraph (1) shall
not be administratively separated under condi-
tions other than honorable, including an admin-
istrative separation in lieu of court-martial,
until the results of the medical examination
have been reviewed by appropriate authorities
responsible for evaluating, reviewing, and ap-
Cross-references
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Federal law — U.S. Code and appendices · legal_authorities
**(a)**
(1) Consistent with this section and the availability of appropriations for this purpose, the Secretary of Defense and the Secretary of Homeland Security may provide a financial incentive to members of the armed forces described in subsection (b) for voluntary appointment, enlistment, or transfer to a reserve component, requested and approved under subsection (c).
(2)
(A) Except as provided in subparagraph (B), a financial incentive provided a member under this section shall be paid for the period equal to twice the number of years of service of the member, computed as provided in subsection (e)(5).
(B) If, before the expiration of the period otherwise applicable under subparagraph (A) to a member receiving a financial incentive under this section, the member is separated from a reserve component or is transferred to the Retired Reserve, the period for payment of a financial incentive to the member under this section shall terminate on the date of the separation or transfer unless—
(i) the separation or transfer is required by reason of the age or number of years of service of the member;
(ii) the separation or transfer is required by reason of the failure of selection for promotion or the medical disqualification of the member, except in a case in which the Secretary of Defense or the Secretary of Homeland Security determines that the basis for the separation or transfer is a result of a deliberate action taken by the member with the intent to avoid retention in the Ready Reserve or Standby Reserve; or
(iii) in the case of a separation, the member is separated from the reserve component for appointment or enlistment in or transfer to another reserve component of an armed force for service in the Ready Reserve or Standby Reserve of that ar
Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 1175
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Federal law — U.S. Code and appendices · legal_authorities
Page 1243
TITLE 10—ARMED FORCES
§ 1175
from active duty through the programs provided under
section 1174a and 1175 of title 10, United States Code—
‘‘(A) elected not to accept such discharge or separa-
tion; and
‘‘(B) submits an application under subsection (b)
during the two-year period beginning on the later of
the date of the enactment of this Act [Nov. 30, 1993]
and the date of such discharge or separation.
‘‘(b) APPLICATION.—A review under this section shall
be conducted in any case submitted to the Secretary
concerned by application from the officer or former of-
ficer under regulations prescribed by the Secretary.
‘‘(c) PURPOSE OF REVIEW.—(1) The review under this
section shall be designed to evaluate the effectiveness
of the counseling of the officer before the convening of
the board to ensure that the officer was properly in-
formed that selection for discharge or other separation
from active duty was a potential result of being within
the group of officers to be considered by the board and
that the officer was not improperly informed that such
selection in that officer’s personal case was unlikely.
‘‘(2) The Board for the Correction of Military Records
of a military department shall render a decision in
each case under this section not later than 60 days after
receipt by the Secretary concerned of an application
under subsection (b).
‘‘(d) REMEDY.—Upon a finding of ineffective coun-
seling under subsection (c), the Secretary shall provide
the officer the opportunity to participate, at the offi-
cer’s option, in any one of the following programs for
which the officer meets all eligibility criteria:
‘‘(1) The Special Separation Benefits program under
section 1174a of title 10, United States Code.
‘‘(2) The Voluntary Separation Incentiv
Source: Supplied 2024 U.S. Code historical extraction · 10 U.S.C. § 1175
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In General.—** Under regulations approved by the Secretary of Defense, the Secretary concerned may provide voluntary separation pay and benefits in accordance with this section to eligible members of the armed forces who are voluntarily separated from active duty in the armed forces.
**(b) Eligible Members.—**
(1) Except as provided in paragraph (2), a member of the armed forces is eligible for voluntary separation pay and benefits under this section if the member—
(A) has served on active duty for more than 6 years but not more than 20 years;
(B) has served at least 5 years of continuous active duty immediately preceding the date of the member’s separation from active duty;
(C) has not been approved for payment of a voluntary separation incentive under [section 1175 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1175&num=0&edition=prelim);
(D) meets such other requirements as the Secretary concerned may prescribe, which may include requirements relating to—
(i) years of service, skill, rating, military specialty, or competitive category;
(ii) grade or rank;
(iii) remaining period of obligated service; or
(iv) any combination of these factors; and
(E) requests separation from active duty.
(2) The following members are not eligible for voluntary separation pay and benefits under this section:
(A) Members discharged with disability severance pay under [section 1212 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1212&num=0&edition=prelim).
(B) Members transferred to the temporary disability retired list under section 1202 or 1205 of this title.
(C) Members being evaluated for disability retirement under chapter 61 of this title.
(D
Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 1175a
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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
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 1. This identifies an authority to review, not proof of applicability.
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
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 1. This identifies an authority to review, not proof of applicability.