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10 U.S.C. § 1175a — Voluntary separation pay and benefits

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10 U.S.C. § 1175a — Voluntary separation pay and benefits

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-

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

10 U.S.C. § 1175 — Voluntary separation incentive

**(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

Stored review status: release_metadata_unconfirmed. The source passage cites 10 U.S.C. § 1175. This identifies an authority to review, not proof of applicability.

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

10 U.S.C. § 1175 — Voluntary separation incentive

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

Stored review status: historical_2024_not_currentness_verified. The source passage cites 10 U.S.C. § 1175. This identifies an authority to review, not proof of applicability.

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

10 U.S.C. § 1175a — Voluntary separation pay and benefits

**(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

Stored review status: release_metadata_unconfirmed. Same stored citation; legal effect and authority still require review.

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

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

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

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.