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28 U.S.C. § 2412 — Costs and fees
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Page 602
TITLE 28—JUDICIARY AND JUDICIAL PROCEDURE
§ 2412
payment of the judgment’’ were substituted. Sub-
stituted words clarify meaning and are in accord with
congressional procedure in annual deficiency appro-
priation acts for payment of judgments against the
United States. The substituted words will obviate ne-
cessity of repeating such provisions in appropriation
acts.
Changes were made in phraseology.
1949 ACT
This section amends section 2411 of title 28, U.S.C., by
restoring the provisions of section 177 of the former Ju-
dicial Code for the payment of interest on tax refunds.
Editorial Notes
REFERENCES IN TEXT
Section 6621 of the Internal Revenue Code of 1986, re-
ferred to in text, is classified to section 6621 of Title 26,
Internal Revenue Code.
AMENDMENTS
1986—Pub. L. 99–514, § 1511(c)(18), substituted ‘‘the
overpayment rate established under section 6621’’ for
‘‘an annual rate established under section 6621’’.
Pub. L. 99–514, § 2, substituted ‘‘Internal Revenue
Code of 1986’’ for ‘‘Internal Revenue Code of 1954’’.
1982—Pub. L. 97–164 struck out ‘‘(a)’’ before ‘‘In any
judgment’’ and struck out subsec. (b) which provided
that, except as otherwise provided in subsection (a) of
this section, on all final judgments rendered against
the United States in actions instituted under section
1346 of this title, interest was to be computed at the
rate of 4 per centum per annum from the date of the
judgment up to, but not exceeding, thirty days after
the date of approval of any appropriation Act providing
for payment of the judgment.
1975—Subsec. (a). Pub. L. 93–625 substituted ‘‘an an-
nual rate established under section 6621 of the Internal
Revenue Code of 1954’’ for ‘‘the rate of 6 per centum per
annum’’.
1949—Act May 24, 1949, restored
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Page 602
TITLE 28—JUDICIARY AND JUDICIAL PROCEDURE
§ 2412
payment of the judgment’’ were substituted. Sub-
stituted words clarify meaning and are in accord with
congressional procedure in annual deficiency appro-
priation acts for payment of judgments against the
United States. The substituted words will obviate ne-
cessity of repeating such provisions in appropriation
acts.
Changes were made in phraseology.
1949 ACT
This section amends section 2411 of title 28, U.S.C., by
restoring the provisions of section 177 of the former Ju-
dicial Code for the payment of interest on tax refunds.
Editorial Notes
REFERENCES IN TEXT
Section 6621 of the Internal Revenue Code of 1986, re-
ferred to in text, is classified to section 6621 of Title 26,
Internal Revenue Code.
AMENDMENTS
1986—Pub. L. 99–514, § 1511(c)(18), substituted ‘‘the
overpayment rate established under section 6621’’ for
‘‘an annual rate established under section 6621’’.
Pub. L. 99–514, § 2, substituted ‘‘Internal Revenue
Code of 1986’’ for ‘‘Internal Revenue Code of 1954’’.
1982—Pub. L. 97–164 struck out ‘‘(a)’’ before ‘‘In any
judgment’’ and struck out subsec. (b) which provided
that, except as otherwise provided in subsection (a) of
this section, on all final judgments rendered against
the United States in actions instituted under section
1346 of this title, interest was to be computed at the
rate of 4 per centum per annum from the date of the
judgment up to, but not exceeding, thirty days after
the date of approval of any appropriation Act providing
for payment of the judgment.
1975—Subsec. (a). Pub. L. 93–625 substituted ‘‘an an-
nual rate established under section 6621 of the Internal
Revenue Code of 1954’’ for ‘‘the rate of 6 per centum per
annum’’.
1949—Act May 24, 1949, restored provisions relating to
payment of interest on tax refunds.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99–514 applicable for purposes
of determining interest for periods after Dec. 31, 1986,
see section 1511(d) of Pub. L. 99–514, set out as a note
under section 6621 of Title 26, Internal Revenue Code.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97–164 effective Oct. 1, 1982,
see section 402 of Pub. L. 97–164, set out as a note under
section 171 of this title.
§ 2412. Costs and fees
(a)(1) Except as otherwise specifically provided
by statute, a judgment for costs, as enumerated
in section 1920 of this title, but not including the
fees and expenses of attorneys, may be awarded
to the prevailing party in any civil action
brought by or against the United States or any
agency or any official of the United States act-
ing in his or her official capacity in any court
having jurisdiction of such action. A judgment
for costs when taxed against the United States
shall, in an amount established by statute, court
rule, or order, be limited to reimbursing in
whole or in part the prevailing party for the
costs incurred by such party in the litigation.
(2) A judgment for costs, when awarded in
favor of the United States in an action brought
by the United States, may include an amount
equal to the filing fee prescribed under section
1914(a) of this title. The preceding sentence shall
not be construed as requiring the United States
to pay any filing fee.
(b) Unless expressly prohibited by statute, a
court may award reasonable fees and expenses of
attorneys, in addition to the costs which may be
awarded pursuant to subsection (a), to the pre-
vailing party in any civil action brought by or
against the United States or any agency or any
official of the United States acting in his or her
official capacity in any court having jurisdic-
tion of such action. The United States shall be
liable for such fees and expenses to the same ex-
tent that any other party would be liable under
the common law or under the terms of any stat-
ute which specifically provides for such an
award.
(c)(1) Any judgment against the United States
or any agency and any official of the United
States acting in his or her official capacity for
costs pursuant to subsection (a) shall be paid as
provided in sections 2414 and 2517 of this title
and shall be in addition to any relief provided in
the judgment.
(2) Any judgment against the United States or
any agency and any official of the United States
acting in his or her official capacity for fees and
expenses of attorneys pursuant to subsection (b)
shall be paid as provided in sections 2414 and 2517
of this title, except that if the basis for the
award is a finding that the United States acted
in bad faith, then the award shall be paid by any
agency found to have acted in bad faith and
shall be in addition to any relief provided in the
judgment.
(d)(1)(A) Except as otherwise specifically pro-
vided by statute, a court shall award to a pre-
vailing party other than the United States fees
and other expenses, in addition to any costs
awarded pursuant to subsection (a), incurred by
that party in any civil action (other than cases
sounding in tort), including proceedings for judi-
cial review of agency action, brought by or
against the United States in any court having
jurisdiction of that action, unless the court
finds that the position of the United States was
substantially justified or that special cir-
cumstances make an award unjust.
(B) A party seeking an award of fees and other
expenses shall, within thirty days of final judg-
ment in the action, submit to the court an ap-
plication for fees and other expenses which
shows that the party is a prevailing party and is
eligible to receive an award under this sub-
section, and the amount sought, including an
itemized statement from any attorney or expert
witness representing or appearing in behalf of
the party stating the actual time expended and
the rate at which fees and other expenses were
computed. The party shall also allege that the
position of the United States was not substan-
tially justified. Whether or not the position of
the United States was substantially justified
shall be determined on the basis of the record
(including the record with respect to the action
or failure to act by the agency upon which the
civil action is based) which is made in the civil
action for which fees and other expenses are
sought.
(C) The court, in its discretion, may reduce
the amount to be awarded pursuant to this sub-
Page 603
TITLE 28—JUDICIARY AND JUDICIAL PROCEDURE
§ 2412
section, or deny an award, to the extent that the
prevailing party during the course of the pro-
ceedings engaged in conduct which unduly and
unreasonably protracted the final resolution of
the matter in controversy.
(D) If, in a civil action brought by the United
States or a proceeding for judicial review of an
adversary adjudication described in section
504(a)(4) of title 5, the demand by the United
States is substantially in excess of the judgment
finally obtained by the United States and is un-
reasonable when compared with such judgment,
under the facts and circumstances of the case,
the court shall award to the party the fees and
other expenses related to defending against the
excessive demand, unless the party has com-
mitted a willful violation of law or otherwise
acted in bad faith, or special circumstances
make an award unjust. Fees and expenses award-
ed under this subparagraph shall be paid only as
a consequence of appropriations provided in ad-
vance.
(2) For the purposes of this subsection—
(A) ‘‘fees and other expenses’’ includes the
reasonable expenses of expert witnesses, the
reasonable cost of any study, analysis, engi-
neering report, test, or project which is found
by the court to be necessary for the prepara-
tion of the party’s case, and reasonable attor-
ney fees (The amount of fees awarded under
this subsection shall be based upon prevailing
market rates for the kind and quality of the
services furnished, except that (i) no expert
witness shall be compensated at a rate in ex-
cess of the highest rate of compensation for
expert witnesses paid by the United States;
and (ii) attorney fees shall not be awarded in
excess of $125 per hour unless the court deter-
mines that an increase in the cost of living or
a special factor, such as the limited avail-
ability of qualified attorneys for the pro-
ceedings involved, justifies a higher fee.);
(B) ‘‘party’’ means (i) an individual whose
net worth did not exceed $2,000,000 at the time
the civil action was filed, or (ii) any owner of
an unincorporated business, or any partner-
ship, corporation, association, unit of local
government, or organization, the net worth of
which did not exceed $7,000,000 at the time the
civil action was filed, and which had not more
than 500 employees at the time the civil action
was filed; except that an organization de-
scribed in section 501(c)(3) of the Internal Rev-
enue Code of 1986 (26 U.S.C. 501(c)(3)) exempt
from taxation under section 501(a) of such
Code, or a cooperative association as defined
in section 15(a) of the Agricultural Marketing
Act (12 U.S.C. 1141j(a)), may be a party regard-
less of the net worth of such organization or
cooperative association or for purposes of sub-
section (d)(1)(D), a small entity as defined in
section 601 of title 5;
(C) ‘‘United States’’ includes any agency and
any official of the United States acting in his
or her official capacity;
(D) ‘‘position of the United States’’ means,
in addition to the position taken by the
United States in the civil action, the action or
failure to act by the agency upon which the
civil action is based; except that fees and ex-
penses may not be awarded to a party for any
portion of the litigation in which the party
has unreasonably protracted the proceedings;
(E) ‘‘civil action brought by or against the
United States’’ includes an appeal by a party,
other than the United States, from a decision
of a contracting officer rendered pursuant to a
disputes clause in a contract with the Govern-
ment or pursuant to chapter 71 of title 41;
(F) ‘‘court’’ includes the United States Court
of Federal Claims and the United States Court
of Appeals for Veterans Claims;
(G) ‘‘final judgment’’ means a judgment that
is final and not appealable, and includes an
order of settlement;
(H) ‘‘prevailing party’’, in the case of emi-
nent domain proceedings, means a party who
obtains a final judgment (other than by settle-
ment), exclusive of interest, the amount of
which is at least as close to the highest valu-
ation of the property involved that is attested
to at trial on behalf of the property owner as
it is to the highest valuation of the property
involved that is attested to at trial on behalf
of the Government; and
(I) ‘‘demand’’ means the express demand of
the United States which led to the adversary
adjudication, but shall not include a recita-
tion of the maximum statutory penalty (i) in
the complaint, or (ii) elsewhere when accom-
panied by an express demand for a lesser
amount.
(3) In awarding fees and other expenses under
this subsection to a prevailing party in any ac-
tion for judicial review of an adversary adjudica-
tion, as defined in subsection (b)(1)(C) of section
504 of title 5, or an adversary adjudication sub-
ject to chapter 71 of title 41, the court shall in-
clude in that award fees and other expenses to
the same extent authorized in subsection (a) of
such section, unless the court finds that during
such adversary adjudication the position of the
United States was substantially justified, or
that special circumstances make an award un-
just.
(4) Fees and other expenses awarded under this
subsection to a party shall be paid by any agen-
cy over which the party prevails from any funds
made available to the agency by appropriation
or otherwise.
(5)(A) Not later than March 31 of the first fis-
cal year beginning after the date of enactment
of the John D. Dingell, Jr. Conservation, Man-
agement, and Recreation Act, and every fiscal
year thereafter, the Chairman of the Adminis-
trative Conference of the United States shall
submit to Congress and make publicly available
online a report on the amount of fees and other
expenses awarded during the preceding fiscal
year pursuant to this subsection.
(B) Each report under subparagraph (A) shall
describe the number, nature, and amount of the
awards, the claims involved in the controversy,
and any other relevant information that may
aid Congress in evaluating the scope and impact
of such awards.
(C)(i) Each report under subparagraph (A)
shall account for all payments of fees and other
expenses awarded under this subsection that are
made pursuant to a settlement agreement, re-
gardless of whether the settlement agreement is
sealed or otherwise subject to a nondisclosure
provision.
Page 604
TITLE 28—JUDICIARY AND JUDICIAL PROCEDURE
§ 2412
(ii) The disclosure of fees and other expenses
required under clause (i) shall not affect any
other information that is subject to a nondisclo-
sure provision in a settlement agreement.
(D) The Chairman of the Administrative Con-
ference of the United States shall include and
clearly identify in each annual report under sub-
paragraph (A), for each case in which an award
of fees and other expenses is included in the re-
port—
(i) any amounts paid under section 1304 of
title 31 for a judgment in the case;
(ii) the amount of the award of fees and
other expenses; and
(iii) the statute under which the plaintiff
filed suit.
(6) As soon as practicable, and in any event
not later than the date on which the first report
under paragraph (5)(A) is required to be sub-
mitted, the Chairman of the Administrative
Conference of the United States shall create and
maintain online a searchable database con-
taining, with respect to each award of fees and
other expenses under this subsection made on or
after the date of enactment of the John D. Din-
gell, Jr. Conservation, Management, and Recre-
ation Act, the following information:
(A) The case name and number, hyperlinked
to the case, if available.
(B) The name of the agency involved in the
case.
(C) The name of each party to whom the
award was made as such party is identified in
the order or other court document making the
award.
(D) A description of the claims in the case.
(E) The amount of the award.
(F) The basis for the finding that the posi-
tion of the agency concerned was not substan-
tially justified.
(7) The online searchable database described in
paragraph (6) may not reveal any information
the disclosure of which is prohibited by law or a
court order.
(8) The head of each agency (including the At-
torney General of the United States) shall pro-
vide to the Chairman of the Administrative Con-
ference of the United States in a timely manner
all information requested by the Chairman to
comply with the requirements of paragraphs (5),
(6), and (7).
(e) The provisions of this section shall not
apply to any costs, fees, and other expenses in
connection with any proceeding to which sec-
tion 7430 of the Internal Revenue Code of 1986 ap-
plies (determined without regard to subsections
(b) and (f) of such section). Nothing in the pre-
ceding sentence shall prevent the awarding
under subsection (a) of this section of costs enu-
merated in section 1920 of this title (as in effect
on October 1, 1981).
(f) If the United States appeals an award of
costs or fees and other expenses made against
the United States under this section and the
award is affirmed in whole or in part, interest
shall be paid on the amount of the award as af-
firmed. Such interest shall be computed at the
rate determined under section 1961(a) of this
title, and shall run from the date of the award
through the day before the date of the mandate
of affirmance.
(June 25, 1948, ch. 646, 62 Stat. 973; Pub. L. 89–507,
§ 1, July 18, 1966, 80 Stat. 308; Pub. L. 96–481, title
II, § 204(a), (c), Oct. 21, 1980, 94 Stat. 2327, 2329;
Pub. L. 97–248, title II, § 292(c), Sept. 3, 1982, 96
Stat. 574; Pub. L. 99–80, §§ 2, 6, Aug. 5, 1985, 99
Stat. 184, 186; Pub. L. 99–514, § 2, Oct. 22, 1986, 100
Stat. 2095; Pub. L. 102–572, title III, § 301(a), title
V, §§ 502(b), 506(a), title IX, § 902(b)(1), Oct. 29,
1992, 106 Stat. 4511–4513, 4516; Pub. L. 104–66, title
I, § 1091(b), Dec. 21, 1995, 109 Stat. 722; Pub. L.
104–121, title II, § 232, Mar. 29, 1996, 110 Stat. 863;
Pub. L. 105–368, title V, § 512(b)(1)(B), Nov. 11,
1998, 112 Stat. 3342; Pub. L. 111–350, § 5(g)(9), Jan.
4, 2011, 124 Stat. 3848; Pub. L. 116–9, title IV,
§ 4201(a)(2), (3), Mar. 12, 2019, 133 Stat. 763, 764.)
HISTORICAL AND REVISION NOTES
Based on title 28, U.S.C., 1940 ed., §§ 258, 931(a) (Mar.
3, 1911, ch. 231, § 152, 36 Stat. 1138; Aug. 2, 1946, ch. 753,
§ 410(a), 60 Stat. 843).
Section consolidates the last sentence of section
931(a) of title 28, U.S.C., 1940 ed., with section 258 of said
title 28. For other provisions of said section 931(a), see
Distribution Table.
Subsection (a) is new. It follows the well-known com-
mon-law rule that a sovereign is not liable for costs un-
less specific provision for such liability is made by law.
This is a corollary to the rule that a sovereign cannot
be sued without its consent.
Many enactments of Congress relating to fees and
costs contain specific exceptions as to the liability of
the United States. (See, for example, section 548 of title
28, U.S.C., 1940 ed.) A uniform rule, embodied in this
section, will make such specific exceptions unneces-
sary.
Subsection (b) incorporates section 258 of title 28,
U.S.C., 1940 ed.
Subsection (c) incorporates the costs provisions of
section 931(a) of title 28, U.S.C., 1940 ed.
Words ‘‘and for summoning the same,’’ after ‘‘wit-
nesses,’’ were omitted from subsection (b) as covered by
‘‘those actually incurred for witnesses.’’
Changes were made in phraseology.
Editorial Notes
REFERENCES IN TEXT
The date of enactment of the John D. Dingell, Jr.
Conservation, Management, and Recreation Act, re-
ferred to in subsec. (d)(5)(A) and (6), is the date of en-
actment of Pub. L. 116–9, which was approved Mar. 12,
2019.
Section 7430 of the Internal Revenue Code of 1986, re-
ferred to in subsec. (e), is classified to section 7430 of
Title 26, Internal Revenue Code.
AMENDMENTS
2019—Subsec. (d)(3). Pub. L. 116–9, § 4201(a)(3)(A),
struck out ‘‘United States Code,’’ after ‘‘title 5,’’.
Subsec. (d)(5) to (8). Pub. L. 116–9, § 4201(a)(2), added
pars. (5) to (8).
Subsec. (e). Pub. L. 116–9, § 4201(a)(3)(B), substituted
‘‘subsection (a) of this section of costs enumerated in
section 1920 of this title’’ for ‘‘subsection (a) of section
2412 of title 28, United States Code, of costs enumerated
in section 1920 of such title’’.
2011—Subsec. (d)(2)(E). Pub. L. 111–350, § 5(g)(9)(A),
substituted ‘‘chapter 71 of title 41’’ for ‘‘the Contract
Disputes Act of 1978’’.
Subsec. (d)(3). Pub. L. 111–350, § 5(g)(9)(B), substituted
‘‘chapter 71 of title 41’’ for ‘‘the Contract Disputes Act
of 1978’’.
1998—Subsec. (d)(2)(F). Pub. L. 105–368 substituted
‘‘Court of Appeals for Veterans Claims’’ for ‘‘Court of
Veterans Appeals’’.
1996—Subsec. (d)(1)(D). Pub. L. 104–121, § 232(a), added
subpar. (D).
Page 605
TITLE 28—JUDICIARY AND JUDICIAL PROCEDURE
§ 2412
Subsec. (d)(2)(A)(ii). Pub. L. 104–121, § 232(b)(1), sub-
stituted ‘‘$125’’ for ‘‘$75’’.
Subsec. (d)(2)(B). Pub. L. 104–121, § 232(b)(2), inserted
before semicolon at end ‘‘or for purposes of subsection
(d)(1)(D), a small entity as defined in section 601 of title
5’’.
Subsec. (d)(2)(I). Pub. L. 104–121, § 232(b)(3)–(5), added
subpar. (I).
1995—Subsec. (d)(5). Pub. L. 104–66 struck out par. (5)
which read as follows: ‘‘The Attorney General shall re-
port annually to the Congress on the amount of fees
and other expenses awarded during the preceding fiscal
year pursuant to this subsection. The report shall de-
scribe the number, nature, and amount of the awards,
the claims involved in the controversy, and any other
relevant information which may aid the Congress in
evaluating the scope and impact of such awards.’’
1992—Subsec. (a). Pub. L. 102–572, § 301(a), designated
existing provisions as par. (1) and added par. (2).
Subsec. (d)(2)(F). Pub. L. 102–572, § 902(b)(1), sub-
stituted ‘‘United States Court of Federal Claims’’ for
‘‘United States Claims Court’’.
Pub. L. 102–573, § 506(a), inserted before semicolon at
end ‘‘and the United States Court of Veterans Ap-
peals’’.
Subsec. (d)(5). Pub. L. 102–572, § 502(b), substituted
‘‘The Attorney General shall report annually to the
Congress on’’ for ‘‘The Director of the Administrative
Office of the United States Courts shall include in the
annual report prepared pursuant to section 604 of this
title,’’.
1986—Subsecs. (d)(2)(B), (e). Pub. L. 99–514 substituted
‘‘Internal Revenue Code of 1986’’ for ‘‘Internal Revenue
Code of 1954’’.
1985—Subsecs. (a), (b). Pub. L. 99–80, § 2(a)(1), sub-
stituted ‘‘or any agency or any official of the United
States’’ for ‘‘or any agency and any official of the
United States’’.
Subsec. (d). Pub. L. 99–80, § 6, repealed amendment
made by Pub. L. 96–481, § 204(c), and provided that sub-
sec. (d) was effective on or after Aug. 5, 1985, as if it had
not been repealed by section 204(c). See 1980 Amend-
ment note and Revival of Previously Repealed Provi-
sions note below.
Subsec. (d)(1)(A). Pub. L. 99–80, § 2(a)(2), inserted
‘‘, including proceedings for judicial review of agency
actions,’’ after ‘‘in tort)’’.
Subsec. (d)(1)(B). Pub. L. 99–80, § 2(b), inserted provi-
sions directing that whether or not the position of the
United States was substantially justified must be de-
termined on the basis of the record (including the
record with respect to the action or failure to act by
the agency upon which the civil action was based)
which is made in the civil action for which fees and
other expenses are sought.
Subsec. (d)(2)(B). Pub. L. 99–80, § 2(c)(1), substituted
‘‘$2,000,000’’ for ‘‘$1,000,000’’ in cl. (i), and substituted
‘‘or (ii) any owner of an unincorporated business, or
any partnership, corporation, association, unit of local
government, or organization, the net worth of which
did not exceed $7,000,000 at the time the civil action was
filed, and which had not more than 500 employees at
the time the civil action was filed; except that an orga-
nization described in section 501(c)(3) of the Internal
Revenue Code of 1954 (26 U.S.C. 501(c)(3)) exempt from
taxation under section 501(a) of such Code, or a cooper-
ative association as defined in section 15(a) of the Agri-
cultural Marketing Act (12 U.S.C. 1141j(a)), may be a
party regardless of the net worth of such organization
or cooperative association;’’ for ‘‘(ii) a sole owner of an
unincorporated business, or a partnership, corporation,
association, or organization whose net worth did not
exceed $5,000,000 at the time the civil action was filed,
except that an organization described in section
501(c)(3) of the Internal Revenue Code of 1954 (26 U.S.C.
501(c)(3)) exempt from taxation under section 501(a) of
the Code and a cooperative association as defined in
section 15(a) of the Agricultural Marketing Act (12
U.S.C. 1141j(a)), may be a party regardless of the net
worth of such organization or cooperative association,
or (iii) a sole owner of an unincorporated business, or
a partnership, corporation, association, or organiza-
tion, having not more than 500 employees at the time
the civil action was filed; and’’.
Subsec. (d)(2)(D) to (H). Pub. L. 99–80, § 2(c)(2), added
subpars. (D) to (H).
Subsec. (d)(4). Pub. L. 99–80, § 2(d), amended par. (4)
generally. Prior to amendment, par. (4) read as follows:
‘‘(A) Fees and other expenses awarded under this sub-
section may be paid by any agency over which the
party prevails from any funds made available to the
agency, by appropriation or otherwise, for such pur-
pose. If not paid by any agency, the fees and other ex-
penses shall be paid in the same manner as the pay-
ment of final judgments is made in accordance with
sections 2414 and 2517 of this title.
‘‘(B) There is authorized to be appropriated to each
agency for each of the fiscal years 1982, 1983, and 1984,
such sums as may be necessary to pay fees and other
expenses awarded pursuant to this subsection in such
fiscal years.’’
Subsec. (f). Pub. L. 99–80, § 2(e), added subsec. (f).
1982—Subsec. (e). Pub. L. 97–248 added subsec. (e).
1980—Pub. L. 96–481, § 204(a), designated existing pro-
visions as subsec. (a), struck out provision that pay-
ment of a judgment for costs shall be as provided in
section 2414 and section 2517 of this title for the pay-
ment of judgments against the United States, and
added subsecs. (b) to (d). Pub. L. 96–481, § 204(c), repealed
subsec. (d) eff. Oct. 1, 1984. See Effective Date of 1980
Amendment note below.
1966—Pub. L. 89–507 empowered a court having juris-
diction to award judgment for costs, except as other-
wise specifically provided by statute, to the prevailing
party in any action brought by or against the United
States or any agency or official of the United States
acting in his official capacity, limited the judgment for
costs when taxed against the Government to reimburs-
ing in whole or in part the prevailing party for costs in-
curred by him in the litigation, required the payment
of a judgment for costs to be as provided in section 2414
and section 2517 of this title for the payment of judg-
ments against the United States and eliminated provi-
sions which limited the liability of the United States
for fees and costs to those cases in which liability was
expressed provided for by Act of Congress, permitted
the district court or the Court of Claims, in an action
under section 1346(a) or 1491 of this title if the United
States put in issue plaintiff’s right to recover, to allow
costs to the prevailing party from the time of joining
such issue, and which authorized the allowance of costs
to the successful claimant in an action under section
1346(b) of this title.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1998 AMENDMENT
Amendment by Pub. L. 105–368 effective on first day
of first month beginning more than 90 days after Nov.
11, 1998, see section 513 of Pub. L. 105–368, set out as a
note under section 7251 of Title 38, Veterans’ Benefits.
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by Pub. L. 104–121 applicable to civil ac-
tions and adversary adjudications commenced on or
after Mar. 29, 1996, see section 233 of Pub. L. 104–121, set
out as a note under section 504 of Title 5, Government
Organization and Employees.
EFFECTIVE DATE OF 1992 AMENDMENT
Pub. L. 102–572, title V, § 506(b), Oct. 29, 1992, 106 Stat.
4513, provided that: ‘‘The amendment made by sub-
section (a) [amending this section] shall apply to any
case pending before the United States Court of Vet-
erans Appeals [now United States Court of Appeals for
Veterans Claims] on the date of the enactment of this
Act [Oct. 29, 1992], to any appeal filed in that court on
or after such date, and to any appeal from that court
that is pending on such date in the United States Court
of Appeals for the Federal Circuit.’’
Page 606
TITLE 28—JUDICIARY AND JUDICIAL PROCEDURE
§ 2413
Pub. L. 102–572, title V, § 506(d), Oct. 29, 1992, 106 Stat.
4513, provided that: ‘‘This section [amending this sec-
tion and enacting provisions set out under this sec-
tion], and the amendment made by this section, shall
take effect on the date of the enactment of this Act
[Oct. 29, 1992].’’
Amendment by section 902(b)(1) of Pub. L. 102–572 ef-
fective Oct. 29, 1992, see section 911 of Pub. L. 102–572,
set out as a note under section 171 of this title.
Amendment by sections 301(a) and 502(b) of Pub. L.
102–572 effective Jan. 1, 1993, see section 1101(a) of Pub.
L. 102–572, set out as a note under section 905 of Title
2, The Congress.
EFFECTIVE DATE OF 1985 AMENDMENT
Amendment by Pub. L. 99–80 applicable to cases pend-
ing on or commenced on or after Aug. 5, 1985, but with
provision for additional applicability to certain prior
cases and to prior board of contracts appeals cases, see
section 7 of Pub. L. 99–80, set out as a note under sec-
tion 504 of Title 5, Government Organization and Em-
ployees.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97–248 applicable to civil ac-
tions or proceedings commenced after Feb. 28, 1983, see
section 292(e)(1) of Pub. L. 97–248, set out as an Effec-
tive Date note under section 7430 of Title 26, Internal
Revenue Code.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by section 204(a) of Pub. L. 96–481 effec-
tive Oct. 1, 1981, and applicable to any adversary adju-
dication, as defined in section 504(b)(1)(C) of Title 5,
Government Organization and Employees, and any civil
action or adversary adjudication described in this sec-
tion which is pending on, or commenced on or after,
such date, see section 208 of Pub. L. 96–481, set out as
an Effective Date note under section 504 of Title 5.
Pub. L. 96–481, title II, § 204(c), Oct. 21, 1980, 94 Stat.
2329, which provided in part that effective Oct. 1, 1984,
subsec. (d) of this section is repealed, except that the
provisions of subsec. (d) shall continue to apply
through final disposition of any adversary adjudication
initiated before the date of repeal, was repealed by Pub.
L. 99–80, § 6(b)(2), Aug. 5, 1985, 99 Stat. 186.
EFFECTIVE DATE OF 1966 AMENDMENT
Pub. L. 89–507, § 3, July 18, 1966, 80 Stat. 308, provided
that: ‘‘These amendments [amending this section and
section 2520 of this title] shall apply only to judgments
entered in actions filed subsequent to the date of enact-
ment of this Act [July 18, 1966]. These amendments
shall not authorize the reopening or modification of
judgments entered prior to the enactment of this Act.’’
REVIVAL OF PREVIOUSLY REPEALED PROVISIONS
For revival of subsec. (d) of this section effective on
or after Aug. 5, 1985, as if it had not been repealed by
section 204(c) of Pub. L. 96–481, and repeal of section
204(c) of Pub. L. 96–481, see section 6 of Pub. L. 99–80, set
out as a note under section 504 of Title 5, Government
Organization and Employees.
SAVINGS PROVISION
Pub. L. 96–481, title II, § 206, Oct. 21, 1980, 94 Stat. 2330,
as amended by Pub. L. 99–80, § 3, Aug. 5, 1985, 99 Stat.
186, provided that:
‘‘(a) Except as provided in subsection (b), nothing in
section 2412(d) of title 28, United States Code, as added
by section 204(a) of this title, alters, modifies, repeals,
invalidates, or supersedes any other provision of Fed-
eral law which authorizes an award of such fees and
other expenses to any party other than the United
States that prevails in any civil action brought by or
against the United States.
‘‘(b) Section 206(b) of the Social Security Act (42
U.S.C. 406(b)(1)) shall not prevent an award of fees and
other expenses under section 2412(d) of title 28, United
States Code. Section 206(b)(2) of the Social Security
Act shall not apply with respect to any such award but
only if, where the claimant’s attorney receives fees for
the same work under both section 206(b) of that Act and
section 2412(d) of title 28, United States Code, the
claimant’s attorney refunds to the claimant the
amount of the smaller fee.’’
AUTHORITY
OF
COURT
OF
APPEALS
FOR
VETERANS
CLAIMS
TO AWARD FEES UNDER EQUAL ACCESS
TO
JUSTICE ACT FOR NON-ATTORNEY PRACTITIONERS.
Pub. L. 107–330, title IV, § 403, Dec. 6, 2002, 116 Stat.
2833, provided that: ‘‘The authority of the United
States Court of Appeals for Veterans Claims to award
reasonable fees and expenses of attorneys under section
2412(d) of title 28, United States Code, shall include au-
thority to award fees and expenses, in an amount deter-
mined appropriate by the United States Court of Ap-
peals for Veterans Claims, of individuals admitted to
practice before the Court as non-attorney practitioners
under subsection (b) or (c) of Rule 46 of the Rules of
Practice and Procedure of the United States Court of
Appeals for Veterans Claims.’’
NONLIABILITY OF JUDICIAL OFFICERS FOR COSTS
Pub. L. 104–317, title III, § 309(a), Oct. 19, 1996, 110 Stat.
3853, provided that: ‘‘Notwithstanding any other provi-
sion of law, no judicial officer shall be held liable for
any costs, including attorney’s fees, in any action
brought against such officer for an act or omission
taken in such officer’s judicial capacity, unless such
action was clearly in excess of such officer’s jurisdic-
tion.’’
FEE AGREEMENTS
Pub. L. 102–572, title V, § 506(c), Oct. 29, 1992, 106 Stat.
4513, provided that: ‘‘Section 5904(d) of title 38, United
States Code, shall not prevent an award of fees and
other expenses under section 2412(d) of title 28, United
States Code. Section 5904(d) of title 38, United States
Code, shall not apply with respect to any such award
but only if, where the claimant’s attorney receives fees
for the same work under both section 5904 of title 38,
United States Code, and section 2412(d) of title 28,
United States Code, the claimant’s attorney refunds to
the claimant the amount of the smaller fee.’’
§ 2413. Executions in favor of United States
A writ of execution on a judgment obtained
for the use of the United States in any court
thereof shall be issued from and made return-
able to the court which rendered the judgment,
but may be executed in any other State, in any
Territory, or in the District of Columbia.
(June 25, 1948, ch. 646, 62 Stat. 974.)
HISTORICAL AND REVISION NOTES
Based on title 28, U.S.C., 1940 ed., § 839 (R.S. § 986).
Words ‘‘or in the District of Columbia’’ were added on
the authority of 14 Op. Atty. Gen. 384, declaring that,
under this section, a writ of execution in favor of the
United States, obtained from a Federal court in any
State, could be executed in the District of Columbia.
(See, also, section 1963 of this title.)
Changes in phraseology were made.
§ 2414. Payment of judgments and compromise
settlements
Except as provided by chapter 71 of title 41,
payment of final judgments rendered by a dis-
trict court or the Court of International Trade
against the United States shall be made on set-
tlements by the Secretary of the Treasury. Pay-
ment of final judgments rendered by a State or
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(a) “Cooperative association” defined** As used in this chapter, the term “cooperative association” means any association in which farmers act together in processing, preparing for market, handling, and/or marketing the farm products of persons so engaged, and also means any association in which farmers act together in purchasing, testing, grading, processing, distributing, and/or furnishing farm supplies and/or farm business services: Provided, however, That such associations are operated for the mutual benefit of the members thereof as such producers or purchasers and conform to one or both of the following requirements: First. That no member of the association is allowed more than one vote because of the amount of stock or membership capital he may own therein; and Second. That the association does not pay dividends on stock or membership capital in excess of 8 per centum per annum. And in any case to the following: Third. That the association shall not deal in farm products, farm supplies, and farm business services with or for nonmembers in an amount greater in value than the total amount of such business transacted by it with or for members. All business transacted by any cooperative association for or on behalf of the United States or any agency or instrumentality thereof shall be disregarded in determining the volume of member and nonmember business transacted by such association.
**(b) Speculation prohibited** It shall be unlawful for the governor, or any officer or employee of the Farm Credit Administration to speculate directly or indirectly, in any agricultural commodity or product thereof, or in contracts relating thereto, or in the stock or membership interests of any association or corporation engaged in handling, processing, or disposing of any such c
Source: Supplied U.S. Code snapshot — release unconfirmed · 12 U.S.C. § 1141j
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Federal law — U.S. Code and appendices · legal_authorities
Page 273
TITLE 12—BANKS AND BANKING
§ 1141j
whole or any part of (1) any office, bureau, serv-
ice, division, commission, or board in the Execu-
tive branch of the Government engaged in sci-
entific or extension work, or the furnishing of
services, with respect to the marketing of agri-
cultural commodities, (2) its functions per-
taining to such work or services, and (3) the rec-
ords, property, including office equipment, per-
sonnel, and unexpended balances of appropria-
tion, pertaining to such work or services.
(June 15, 1929, ch. 24, § 13, 46 Stat. 17; Ex. Ord. No.
6084, Mar. 27, 1933.)
Editorial Notes
CODIFICATION
Section was formerly classified to section 533 of Title
7, Agriculture.
Statutory Notes and Related Subsidiaries
CHANGE OF NAME
‘‘Administration’’ substituted in text for ‘‘board’’
pursuant to Ex. Ord. No. 6084, set out preceding section
2241 of this title.
TRANSFER OF FUNCTIONS
Establishment of Farm Credit Administration as an
independent agency, composition of Farm Credit Ad-
ministration, appointment of Governor of Farm Credit
Administration, and duties thereof, including duty to
perform functions, etc., of Farm Credit Administration,
see section 2241 et seq. of this title.
Executive Documents
EXCEPTIONS FROM TRANSFER OF FUNCTIONS
Functions of Farm Credit Administration or any
agency, officer, or entity of, under, or subject to super-
vision of said Administration excepted from functions
of officers, agencies, and employees transferred to Sec-
retary of Agriculture by Reorg. Plan No. 2 of 1953, § 1,
eff. June 4, 1953, 18 F.R. 3219, 67 Stat. 633, set out in the
Appendix to Title 5, Government Organization and Em-
ployees.
§ 1141i. Repealed. Pub. L. 115–334, title V,
§ 5411(57), Dec. 20, 2018, 132 Stat. 4685
Section, act June 1
Source: Supplied 2024 U.S. Code historical extraction · 12 U.S.C. § 1141j
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Exemption from taxation** An organization described in subsection (c) or (d) or section 401(a) shall be exempt from taxation under this subtitle unless such exemption is denied under section 502 or 503.
**(b) Tax on unrelated business income and certain other activities** An organization exempt from taxation under subsection (a) shall be subject to tax to the extent provided in parts II, III, and VI of this subchapter, but (notwithstanding parts II, III, and VI of this subchapter) shall be considered an organization exempt from income taxes for the purpose of any law which refers to organizations exempt from income taxes.
**(c) List of exempt organizations** The following organizations are referred to in subsection (a):
(1) Any corporation organized under Act of Congress which is an instrumentality of the United States but only if such corporation—
(A) is exempt from Federal income taxes—
(i) under such Act as amended and supplemented before July 18, 1984, or
(ii) under this title without regard to any provision of law which is not contained in this title and which is not contained in a revenue Act, or
(B) is described in subsection (l).
(2) Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt under this section. Rules similar to the rules of subparagraph (G) of paragraph (25) shall apply for purposes of this paragraph.
(3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only
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Federal law — U.S. Code and appendices · legal_authorities
Page 1660
TITLE 26—INTERNAL REVENUE CODE
§ 501
1 So in original. Probably should be ‘‘Certain savings entities.’’
and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L.
99–514 require an amendment to any plan, such plan
amendment shall not be required to be made before the
first plan year beginning on or after Jan. 1, 1989, see
section 1140 of Pub. L. 99–514, as amended, set out as a
note under section 401 of this title.
TREATMENT OF TRANSFERS OF LAND BETWEEN
RELATED PARTIES
Pub. L. 99–514, title XVIII, § 1803(a)(9), Oct. 22, 1986, 100
Stat. 2794, provided that: ‘‘In the case of any sale or ex-
change before July 1, 1985, to which section 483(f) of the
Internal Revenue Code of 1954 [now 1986] (as in effect on
the day before the date of the enactment of Public Law
99–121 [Oct. 11, 1985]) applies, such section shall be
treated as providing that the discount rate to be used
for purposes of section 483(c)(1) of such Code shall be 6
percent, compounded semiannually.’’
TRANSITIONAL RULE FOR PURPOSES OF IMPUTED
INTEREST RULES
Provisions, respecting treatment of debt instruments
received in exchange for property, relating to special
rules for sales after Dec. 31, 1984, and before July 1, 1985,
general rule for assumptions of loans, exception for as-
sumptions of loans made on or before Oct. 15, 1984, and
exception for assumptions of loans with respect to cer-
tain property, see section 44(b)(4)–(7) of Pub. L. 98–369,
as amended, set out as an Effective Date note under
section 1271 of this title.
Subchapter F—Exempt Organizations
Part
I.
General rule.
II.
Private foundations.
III.
Taxation of business income of certain ex-
empt organizations.
IV.
Farmers’ cooperatives.
V.
Shipowners’ protection and indemnity asso-
ciations.
VI.
Political org
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Federal law — U.S. Code and appendices · legal_authorities
**(a)**
(1) Except as otherwise specifically provided by statute, a judgment for costs, as enumerated in [section 1920 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1920&num=0&edition=prelim), but not including the fees and expenses of attorneys, may be awarded to the prevailing party in any civil action brought by or against the United States or any agency or any official of the United States acting in his or her official capacity in any court having jurisdiction of such action. A judgment for costs when taxed against the United States shall, in an amount established by statute, court rule, or order, be limited to reimbursing in whole or in part the prevailing party for the costs incurred by such party in the litigation.
(2) A judgment for costs, when awarded in favor of the United States in an action brought by the United States, may include an amount equal to the filing fee prescribed under [section 1914(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1914/a&num=0&edition=prelim). The preceding sentence shall not be construed as requiring the United States to pay any filing fee.
**(b)** Unless expressly prohibited by statute, a court may award reasonable fees and expenses of attorneys, in addition to the costs which may be awarded pursuant to subsection (a), to the prevailing party in any civil action brought by or against the United States or any agency or any official of the United States acting in his or her official capacity in any court having jurisdiction of such action. The United States shall be liable for such fees and expenses to the same extent that any other party would be liable under the common law or under the terms of any statute which specifically provides f
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Recognition of representatives; fees for representation before Commissioner**
(1) The Commissioner of Social Security may prescribe rules and regulations governing the recognition of agents or other persons, other than attorneys as hereinafter provided, representing claimants before the Commissioner of Social Security, and may require of such agents or other persons, before being recognized as representatives of claimants that they shall show that they are of good character and in good repute, possessed of the necessary qualifications to enable them to render such claimants valuable service, and otherwise competent to advise and assist such claimants in the presentation of their cases. An attorney in good standing who is admitted to practice before the highest court of the State, Territory, District, or insular possession of his residence or before the Supreme Court of the United States or the inferior Federal courts, shall be entitled to represent claimants before the Commissioner of Social Security. Notwithstanding the preceding sentences, the Commissioner, after due notice and opportunity for hearing, (A) may refuse to recognize as a representative, and may disqualify a representative already recognized, any attorney who has been disbarred or suspended from any court or bar to which he or she was previously admitted to practice or who has been disqualified from participating in or appearing before any Federal program or agency, and (B) may refuse to recognize, and may disqualify, as a non-attorney representative any attorney who has been disbarred or suspended from any court or bar to which he or she was previously admitted to practice. A representative who has been disqualified or suspended pursuant to this section from appearing before the Social Security Ad
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Federal law — U.S. Code and appendices · legal_authorities
Page 1937
TITLE 42—THE PUBLIC HEALTH AND WELFARE
§ 406
Commissioner to carry out the activities de-
scribed in subparagraph (A).
(2) Enforcement
(A) In general
Notwithstanding any other provision of
law, including the matter preceding para-
graph (1) of section 505(a) of the Gramm-
Leach-Bliley Act (15 U.S.C. 6805(a)), any vio-
lation of this section and any certification
made under this section shall be enforced in
accordance with paragraphs (1) through (7)
of such section 505(a) by the agencies de-
scribed in those paragraphs.
(B) Relevant information
Upon discovery by the Commissioner, pur-
suant to an audit described in paragraph (1),
of any violation of this section or any cer-
tification made under this section, the Com-
missioner shall forward any relevant infor-
mation pertaining to that violation to the
appropriate agency described in subpara-
graph (A) for evaluation by the agency for
purposes of enforcing this section.
(h) Recovery of costs
(1) In general
(A) In general
Amounts obligated to carry out this sec-
tion shall be fully recovered from the users
of the database or verification system by
way of advances, reimbursements, user fees,
or other recoveries as determined by the
Commissioner. The funds recovered under
this paragraph shall be deposited as an off-
setting collection to the account providing
appropriations for the Social Security Ad-
ministration, to be used for the administra-
tion of this section without fiscal year limi-
tation.
(B) Prices fixed by Commissioner
The Commissioner shall establish the
amount to be paid by the users under this
paragraph, including the costs of any serv-
ices or work performed, such as any appro-
priate upgrades, maintenance, and associ-
ated direct and indirect administrative
costs, in s
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