Browse Arkansas Code titles and sections
5 U.S.C. § 5925 — Post differentials
Federal law — U.S. Code and appendices · legal_authorities
Page 772
TITLE 5—GOVERNMENT ORGANIZATION AND EMPLOYEES
§ 5925
education away from post is involved, official assign-
ment to service in such area or areas)’’ for ‘‘depend-
ents’’, in subpar. (A) substituted ‘‘United States (in-
cluding such educational services as are provided by
the States under the Individuals with Disabilities Edu-
cation Act)’’ for ‘‘United States’’, and in subpar. (B)
substituted ‘‘postsecondary educational institution
education (other than a program of post-baccalaureate
education)’’ for ‘‘undergraduate college education’’ in
two places and inserted at end provision defining ‘‘edu-
cational institution’’ for purposes of subpar. (B).
1990—Par. (3). Pub. L. 101–510 inserted at end ‘‘Not-
withstanding section 1217(d) of the Panama Canal Act
of 1979 (22 U.S.C. 3657(d)), for the purposes of this para-
graph, the term ‘foreign area’ includes the Republic of
Panama.’’
1986—Par. (2)(A). Pub. L. 99–251 inserted ‘‘, its terri-
tories or possessions, the Commonwealth of Puerto
Rico, or the areas and installations in the Republic of
Panama made available to the United States pursuant
to the Panama Canal Treaty of 1977 and related agree-
ments’’.
1982—Par. (4)(A). Pub. L. 97–258 substituted ‘‘section
3324(a) and (b)’’ for ‘‘section 529’’.
1980—Par. (3). Pub. L. 96–465, § 2307, inserted ‘‘or au-
thorized’’ after ‘‘compelled’’ and ‘‘or who requests such
an allowance because of special needs or hardship in-
volving the employee or the employee’s spouse or de-
pendents’’ after ‘‘of the Government,’’.
Par. (4)(B). Pub. L. 96–465, § 2308, substituted ‘‘one an-
nual trip each way for each dependent’’ for ‘‘(i) in the
case of dependents traveling to obtain secondary edu-
cation, one annual trip, or in the case of dependents
traveling to obtain underg
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Page 772
TITLE 5—GOVERNMENT ORGANIZATION AND EMPLOYEES
§ 5925
education away from post is involved, official assign-
ment to service in such area or areas)’’ for ‘‘depend-
ents’’, in subpar. (A) substituted ‘‘United States (in-
cluding such educational services as are provided by
the States under the Individuals with Disabilities Edu-
cation Act)’’ for ‘‘United States’’, and in subpar. (B)
substituted ‘‘postsecondary educational institution
education (other than a program of post-baccalaureate
education)’’ for ‘‘undergraduate college education’’ in
two places and inserted at end provision defining ‘‘edu-
cational institution’’ for purposes of subpar. (B).
1990—Par. (3). Pub. L. 101–510 inserted at end ‘‘Not-
withstanding section 1217(d) of the Panama Canal Act
of 1979 (22 U.S.C. 3657(d)), for the purposes of this para-
graph, the term ‘foreign area’ includes the Republic of
Panama.’’
1986—Par. (2)(A). Pub. L. 99–251 inserted ‘‘, its terri-
tories or possessions, the Commonwealth of Puerto
Rico, or the areas and installations in the Republic of
Panama made available to the United States pursuant
to the Panama Canal Treaty of 1977 and related agree-
ments’’.
1982—Par. (4)(A). Pub. L. 97–258 substituted ‘‘section
3324(a) and (b)’’ for ‘‘section 529’’.
1980—Par. (3). Pub. L. 96–465, § 2307, inserted ‘‘or au-
thorized’’ after ‘‘compelled’’ and ‘‘or who requests such
an allowance because of special needs or hardship in-
volving the employee or the employee’s spouse or de-
pendents’’ after ‘‘of the Government,’’.
Par. (4)(B). Pub. L. 96–465, § 2308, substituted ‘‘one an-
nual trip each way for each dependent’’ for ‘‘(i) in the
case of dependents traveling to obtain secondary edu-
cation, one annual trip, or in the case of dependents
traveling to obtain undergraduate college education,
two annual trips, each way for each dependent of an
employee of the Department of State, of the Inter-
national Communication Agency, of the Department of
Justice, of the Agency for International Development,
of the Central Intelligence Agency, or of the National
Security Agency, or (ii) or one trip each way for each
dependent of any other employee, for the purpose of ob-
taining each type of education’’.
1979—Par. (4)(B). Pub. L. 96–132 inserted reference to
the Department of Justice.
Pub. L. 96–100 inserted provisions relating to applica-
bility to dependents of employees of the Central Intel-
ligence Agency and the National Security Agency.
Pub. L. 96–53 substituted ‘‘(i) in the case of depend-
ents traveling to obtain secondary education, one an-
nual trip, or in the case of dependents traveling to ob-
tain undergraduate college education, two annual trips,
each way for each dependent of an employee of the De-
partment of State, of the International Communication
Agency, or of the Agency for International Develop-
ment, or (ii)’’ for ‘‘one annual trip each way for each
dependent of an employee of the Department of State
or the United States Information Agency, or’’.
1975—Par. (2)(A). Pub. L. 94–141 expanded applica-
bility to include costs incurred in the United States
prior to departure for a post of assignment in a foreign
area.
1974—Par. (4)(B). Pub. L. 93–475 substituted ‘‘one an-
nual trip each way for each dependent of an employee
of the Department of State or the United States Infor-
mation Agency, or one trip each way for each depend-
ent of any other employee,’’ for ‘‘one trip each way for
each dependent’’.
1973—Par. (4)(A). Pub. L. 93–126 inserted ‘‘kinder-
garten,’’ before ‘‘elementary’’.
1971—Par. (3). Pub. L. 92–187 substituted ‘‘the employ-
ee’s post’’ for ‘‘his post’’ and ‘‘the employee’s spouse
or’’ for ‘‘his wife or his’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96–465 effective Feb. 15, 1981,
except as otherwise provided, see section 2403 of Pub. L.
96–465, set out as an Effective Date note under section
3901 of Title 22, Foreign Relations and Intercourse.
EFFECTIVE DATE OF 1979 AMENDMENT
Amendment by Pub. L. 96–53 effective Oct. 1, 1979, see
section 512(a) of Pub. L. 96–53, set out as a note under
section 2151 of Title 22, Foreign Relations and Inter-
course.
Executive Documents
DELEGATION OF FUNCTIONS
Secretary of State empowered to prescribe regula-
tions governing travel expenses for dependents of cer-
tain employees, see section 1(b) of Ex. Ord. No. 10903,
Jan. 11, 1961, 26 F.R. 217, set out as a note under section
5921 of this title.
§ 5925. Post differentials
(a) A post differential may be granted on the
basis of conditions of environment which differ
substantially from conditions of environment in
the continental United States and warrant addi-
tional pay as a recruitment and retention incen-
tive. A post differential may be granted to an
employee officially stationed in the United
States who is on extended detail in a foreign
area. A post differential under this subsection
may not exceed 35 percent of the rate of basic
pay.
(b) Any employee granted a differential under
subsection (a) of this section may be granted an
additional differential for an assignment to a
post determined to have especially adverse con-
ditions of environment which warrant addi-
tional pay as a recruitment and retention incen-
tive for the filling of positions at that post. An
additional differential for any employee under
this subsection—
(1) may be paid for each assignment to a
post determined to have such conditions;
(2) may be paid periodically or in a lump
sum; and
(3) may not exceed 15 percent of the rate of
basic pay of that employee for the period
served under that assignment.
(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 512; Pub. L.
96–465, title II, § 2309, Oct. 17, 1980, 94 Stat. 2165;
Pub. L. 108–199, div. D, title V, § 591(a), Jan. 23,
2004, 118 Stat. 207; Pub. L. 109–140, § 4(b), Dec. 22,
2005, 119 Stat. 2651.)
HISTORICAL AND REVISION NOTES
Derivation
U.S. Code
Revised Statutes and
Statutes at Large
..................
5 U.S.C. 3038.
Sept. 6, 1960, Pub. L. 86–707,
§ 231, 74 Stat. 795.
In the last sentence, the words ‘‘Additional com-
pensation paid as’’ are omitted as surplusage.
Standard changes are made to conform with the defi-
nitions applicable and the style of this title as outlined
in the preface to the report.
Editorial Notes
AMENDMENTS
2005—Subsec. (a). Pub. L. 109–140 struck out ‘‘25 per-
cent of the rate of basic pay or, in the case of an em-
ployee of the United States Agency for International
Development,’’ after ‘‘may not exceed’’ in last sen-
tence.
2004—Subsec. (a). Pub. L. 108–199 inserted ‘‘or, in the
case of an employee of the United States Agency for
International Development, 35 percent of the rate of
basic pay’’ after ‘‘25 percent of the rate of basic pay’’.
Page 773
TITLE 5—GOVERNMENT ORGANIZATION AND EMPLOYEES
§ 5927
1980—Pub. L. 96–465 designated existing provisions as
subsec. (a), inserted ‘‘under this subsection’’ before
‘‘may not exceed’’, and added subsec. (b).
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2004 AMENDMENT
Pub. L. 108–199, div. D, title V, § 591(c), Jan. 23, 2004,
118 Stat. 207, which provided that except for employees
of the United States Agency for International Develop-
ment stationed in Iraq and Afghanistan, the amend-
ments made by subsections (a) and (b), amending this
section and section 5928 of this title, would not take ef-
fect until the same authority was enacted for employ-
ees of the Department of State, was repealed by Pub. L.
109–140, § 4(a), Dec. 22, 2005, 119 Stat. 2651.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96–465 effective Feb. 15, 1981,
except as otherwise provided, see section 2403 of Pub. L.
96–465, set out as an Effective Date note under section
3901 of Title 22, Foreign Relations and Intercourse.
CRITERIA
Pub. L. 109–140, § 4(d), Dec. 22, 2005, 119 Stat. 2651, pro-
vided that: ‘‘The Secretary of State shall inform the
Committee on International Relations [now Committee
on Foreign Affairs] of the House of Representatives and
the Committee on Foreign Relations of the Senate of
the criteria to be used in determinations of appropriate
adjustments in post differentials under section 5925(a)
of title 5, United States Code, as amended by sub-
section (b), and danger pay allowances under section
5928 of title 5, United States Code, as amended by sub-
section (c).’’
EXTENSION
OF FOREIGN POST DIFFERENTIALS
TO CER-
TAIN FEDERAL EMPLOYEES WHO SERVED
IN CONNEC-
TION WITH OPERATION DESERT STORM
Pub. L. 102–190, div. A, title X, § 1093, Dec. 5, 1991, 105
Stat. 1487, provided that:
‘‘(a) WAIVER OF REQUIREMENT THAT EMPLOYEE BE DE-
TAILED TO A POST FOR AN ‘EXTENDED’ PERIOD.—An indi-
vidual who performed service of a type described in
subsection (b) shall, upon appropriate written applica-
tion, be granted the total amount to which such indi-
vidual would have been entitled for such service under
section 5925(a) of title 5, United States Code, dis-
regarding any eligibility requirement relating to the
minimum period of time for which an individual must
serve at, or be detailed to, a post.
‘‘(b) DESCRIPTION OF SERVICE INVOLVED.—This section
applies with respect to any period of service if, or to
the extent that—
‘‘(1) it was performed as an employee—
‘‘(A) in connection with Operation Desert Storm;
‘‘(B) during the Persian Gulf conflict;
‘‘(C) at a post within the area designated by the
President, in Executive Order 12744 [26 U.S.C. 112
note], as a ‘combat zone’ for purposes of section 112
of the Internal Revenue Code of 1986 [26 U.S.C. 112];
and
‘‘(D) while a differential under section 5925(a) of
title 5, United States Code, was authorized with re-
spect to such post; and
‘‘(2) no differential under such section 5925(a) was
granted to such employee for such service.
‘‘(c) REGULATIONS.—The President may prescribe any
regulations necessary to carry out this section.
‘‘(d) DEFINITIONS.—For the purpose of this section—
‘‘(1) the term ‘employee’ has the meaning given
such term by section 5921(3) of title 5, United States
Code;
‘‘(2) the term ‘Operation Desert Storm’ has the
meaning given such term by section 3(1) of the Per-
sian Gulf Conflict Supplemental Authorization and
Personnel Benefits Act of 1991 [Pub. L. 102–25] (10
U.S.C. 101 note); and
‘‘(3) the term ‘Persian Gulf conflict’ means the pe-
riod beginning on August 2, 1990, and ending on June
2, 1991.’’
§ 5926. Compensatory time off at certain posts in
foreign areas
(a) Under regulations prescribed pursuant to
this
subchapter,
and
notwithstanding
sub-
chapter V of chapter 55 of this title or any other
law, the head of an agency may, on request of an
employee serving in a foreign area—
(1) at an isolated post performing functions
required to be maintained on a substantially
continuous basis, grant the employee compen-
satory time off for an equal amount of time
spent in regularly scheduled overtime work; or
(2) at a post in a locality that customarily
observes irregular hours of work or where
other special conditions are present, in order
to cope with those special circumstances,
grant the employee compensatory time off for
an equal amount of time spent in regularly
scheduled overtime work for use during the
pay period in which it is earned.
Credit for compensatory time off earned under
paragraph (2) shall not form the basis for any
additional compensation.
(b) Compensatory time earned under this sec-
tion shall be for use only while the employee is
assigned to the post where it is earned. Any such
compensatory time not used at the time the em-
ployee is reassigned to another post shall be for-
feited.
(Added Pub. L. 95–426, title IV, § 411(a), Oct. 7,
1978, 92 Stat. 980.)
§ 5927. Advances of pay
(a) Up to three months’ pay may be paid in ad-
vance—
(1) to an employee upon the assignment of
the employee to a post in a foreign area;
(2) to an employee, other than an employee
appointed under section 303 of the Foreign
Service Act of 1980 (and employed under sec-
tion 311 of such Act), who—
(A) is a citizen of the United States;
(B) is officially stationed or located out-
side the United States pursuant to Govern-
ment authorization; and
(C) requires (or has a family member who
requires) medical treatment outside the
United States, in circumstances specified by
the President in regulations; and
(3) to an employee compensated pursuant to
section 408 of the Foreign Service Act of 1980,
who—
(A) pursuant to United States Government
authorization is located outside the country
of employment; and
(B) requires medical treatment outside the
country of employment in circumstances
specified by the President in regulations.
(b) For the purpose of this section, the term
‘‘country of employment’’, as used with respect
to an individual under subsection (a)(3), means
the country (or other area) outside the United
States where such individual is hired (as de-
scribed in subsection (a)(3)) by the Government.
(Added Pub. L. 96–465, title II, § 2310(a), Oct. 17,
1980, 94 Stat. 2166; amended Pub. L. 106–113, div.
B, § 1000(a)(7) [div. A, title III, § 337], Nov. 29, 1999,
113 Stat. 1536, 1501A–442; Pub. L. 107–228, div. A,
title III, § 320, Sept. 30, 2002, 116 Stat. 1380.)
Cross-references
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In General.—** The following definitions apply in this title:
(1) The term “United States”, in a geographic sense, means the States and the District of Columbia.
(2) Repealed. Pub. L. 109–163, div. A, title X, § 1057(a)(1), Jan. 6, 2006, 119 Stat. 3440.]
(3) The term “possessions” includes the Virgin Islands, Guam, American Samoa, and the Guano Islands, so long as they remain possessions, but does not include any Commonwealth.
(4) The term “armed forces” means the Army, Navy, Air Force, Marine Corps, Space Force, and Coast Guard.
(5) The term “uniformed services” means—
(A) the armed forces;
(B) the commissioned corps of the National Oceanic and Atmospheric Administration; and
(C) the commissioned corps of the Public Health Service.
(6) The term “department”, when used with respect to a military department, means the executive part of the department and all field headquarters, forces, reserve components, installations, activities, and functions under the control or supervision of the Secretary of the department. When used with respect to the Department of Defense, such term means the executive part of the department, including the executive parts of the military departments, and all field headquarters, forces, reserve components, installations, activities, and functions under the control or supervision of the Secretary of Defense, including those of the military departments.
(7) The term “executive part of the department” means the executive part of the Department of Defense, Department of the Army, Department of the Navy, or Department of the Air Force, as the case may be, at the seat of government.
(8) The term “military departments” means the Department of the Army, the Department of the Navy, and the Department of the Air Force.
(9) The term
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Federal law — U.S. Code and appendices · legal_authorities
Page 20
TITLE 10—ARMED FORCES
§ 101
§ 101. Definitions
(a) IN
GENERAL.—The following definitions
apply in this title:
(1) The term ‘‘United States’’, in a geo-
graphic sense, means the States and the Dis-
trict of Columbia.
[(2) Repealed. Pub. L. 109–163, div. A, title X,
§ 1057(a)(1), Jan. 6, 2006, 119 Stat. 3440.]
(3) The term ‘‘possessions’’ includes the Vir-
gin Islands, Guam, American Samoa, and the
Guano Islands, so long as they remain posses-
sions, but does not include any Common-
wealth.
(4) The term ‘‘armed forces’’ means the
Army, Navy, Air Force, Marine Corps, Space
Force, and Coast Guard.
(5) The term ‘‘uniformed services’’ means—
(A) the armed forces;
(B) the commissioned corps of the Na-
tional Oceanic and Atmospheric Administra-
tion; and
(C) the commissioned corps of the Public
Health Service.
(6) The term ‘‘department’’, when used with
respect to a military department, means the
executive part of the department and all field
headquarters, forces, reserve components, in-
stallations, activities, and functions under the
control or supervision of the Secretary of the
department. When used with respect to the De-
partment of Defense, such term means the ex-
ecutive part of the department, including the
executive parts of the military departments,
and all field headquarters, forces, reserve com-
ponents, installations, activities, and func-
tions under the control or supervision of the
Secretary of Defense, including those of the
military departments.
(7) The term ‘‘executive part of the depart-
ment’’ means the executive part of the Depart-
ment of Defense, Department of the Army, De-
partment of the Navy, or Department of the
Air Force, as the case may be, at the seat of
government.
(8) The term ‘‘military departments’’ means
t
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, Pub. L. 96–70, title I, § 1215, Sept. 27, 1979, 93 Stat. 465, related to establishment and revision of basic pay.
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Federal law — U.S. Code and appendices · legal_authorities
Page 1385
TITLE 22—FOREIGN RELATIONS AND INTERCOURSE
§ 3657
XXXV of div. C of Pub. L. 105–85, Nov. 18, 1997, 111 Stat.
2062. For complete classification of this Act to the
Code, see Short Title of 1997 Amendment note set out
under section 3601 of this title and Tables.
The Panama Canal Commission Authorization Act
for Fiscal Year 1999, referred to in subsec. (b)(3), is title
XXXV of div. C of Pub. L. 105–261, Oct. 17, 1998, 112 Stat.
2267, which amended this section and sections 3612,
3612b, 3620, 3642, 3657, 3664, 3671, 3723, 3731, 3751, 3771, 3772,
3776, 3779, and 3862 of this title, repealed sections 3646,
3647, and 3663 of this title, and enacted provisions set
out as notes under section 3657 of this title. For com-
plete classification of this Act to the Code, see Tables.
AMENDMENTS
1998—Subsec. (b)(3). Pub. L. 105–261, § 3512(a)(2), in-
serted ‘‘the’’ after ‘‘by the head of’’.
Pub. L. 105–261, § 3507(c), substituted ‘‘the Panama
Canal Transition Facilitation Act of 1997 (subtitle B of
title XXXV of Public Law 105–85; 110 Stat. 2062), or the
Panama Canal Commission Authorization Act for Fis-
cal Year 1999’’ for ‘‘the Panama Canal Transition Fa-
cilitation Act of 1997’’.
1997—Subsec. (b)(3). Pub. L. 105–85, § 3550(d)(5), sub-
stituted ‘‘as in effect on September 22, 1996’’ for ‘‘as
last in effect before September 23, 1996’’.
Pub. L. 105–85, § 3523(d), substituted ‘‘, the Panama
Canal Act Amendments of 1996 (subtitle B of title
XXXV of Public Law 104–201; 110 Stat. 2860), or the Pan-
ama Canal Transition Facilitation Act of 1997’’ for ‘‘or
the Panama Canal Act Amendments of 1996’’.
1996—Pub. L. 104–201 amended section generally, sub-
stituting subsecs. (a) to (c) requiring the Commission
to establish a Panama Canal Employment System for
form
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Enlisted personnel** Gross income does not include compensation received for active service as a member below the grade of commissioned officer in the Armed Forces of the United States for any month during any part of which such member—
(1) served in a combat zone, or
(2) was hospitalized as a result of wounds, disease, or injury incurred while serving in a combat zone; but this paragraph shall not apply for any month beginning more than 2 years after the date of the termination of combatant activities in such zone.
**(b) Commissioned officers** Gross income does not include so much of the compensation as does not exceed the maximum enlisted amount received for active service as a commissioned officer in the Armed Forces of the United States for any month during any part of which such officer—
(1) served in a combat zone, or
(2) was hospitalized as a result of wounds, disease, or injury incurred while serving in a combat zone; but this paragraph shall not apply for any month beginning more than 2 years after the date of the termination of combatant activities in such zone.
With respect to service in the combat zone designated for purposes of the Vietnam conflict, paragraph (2) shall not apply to any month after January 1978.
**(c) Definitions** For purposes of this section—
(1) The term “commissioned officer” does not include a commissioned warrant officer.
(2) The term “combat zone” means any area which the President of the United States by Executive Order designates, for purposes of this section or corresponding provisions of prior income tax laws, as an area in which Armed Forces of the United States are or have engaged in combat.
(3) Service is performed in a combat zone only if performed on or after the date designated by the President by Executive O
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Page 561
TITLE 26—INTERNAL REVENUE CODE
§ 112
of any amount deducted in any prior taxable
year to the extent such amount did not reduce
the amount of tax imposed by this chapter.
(b) Credits
(1) In general
If—
(A) a credit was allowable with respect to
any amount for any prior taxable year, and
(B) during the taxable year there is a
downward price adjustment or similar ad-
justment,
the tax imposed by this chapter for the tax-
able year shall be increased by the amount of
the credit attributable to the adjustment.
(2) Exception where credit did not reduce tax
Paragraph (1) shall not apply to the extent
that the credit allowable for the recovered
amount did not reduce the amount of tax im-
posed by this chapter.
(3) Exception for investment tax credit and for-
eign tax credit
This subsection shall not apply with respect
to the credit determined under section 46 and
the foreign tax credit.
(c) Treatment of carryovers
For purposes of this section, an increase in a
carryover which has not expired before the be-
ginning of the taxable year in which the recov-
ery or adjustment takes place shall be treated
as reducing tax imposed by this chapter.
(d) Special rules for accumulated earnings tax
and for personal holding company tax
In applying subsection (a) for the purpose of
determining
the
accumulated
earnings
tax
under section 531 or the tax under section 541
(relating to personal holding companies)—
(1) any excluded amount under subsection
(a) allowed for the purposes of this subtitle
(other than section 531 or section 541) shall be
allowed whether or not such amount resulted
in a reduction of the tax under section 531 or
the tax under section 541 for the prior taxable
year; and
(2) where any excluded amount under sub-
section (a) was n
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** A post differential may be granted on the basis of conditions of environment which differ substantially from conditions of environment in the continental United States and warrant additional pay as a recruitment and retention incentive. A post differential may be granted to an employee officially stationed in the United States who is on extended detail in a foreign area. A post differential under this subsection may not exceed 35 percent of the rate of basic pay.
**(b)** Any employee granted a differential under subsection (a) of this section may be granted an additional differential for an assignment to a post determined to have especially adverse conditions of environment which warrant additional pay as a recruitment and retention incentive for the filling of positions at that post. An additional differential for any employee under this subsection—
(1) may be paid for each assignment to a post determined to have such conditions;
(2) may be paid periodically or in a lump sum; and
(3) may not exceed 15 percent of the rate of basic pay of that employee for the period served under that assignment.
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 5925
Stored review status: release_metadata_unconfirmed. Same stored citation; legal effect and authority still require review.