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5 U.S.C. § 13141 — Definitions
Federal law — U.S. Code and appendices · legal_authorities
Page 1355
TITLE 5—GOVERNMENT ORGANIZATION AND EMPLOYEES
§ 13143
lete because it explicitly applies only to fiscal year
2007, the provision is nevertheless intentionally re-
stated in chapter 131 of title 5, United States Code.
§ 13126. Reports to Congress
The Director shall, no later than April 30 of
each year in which the second session of a Con-
gress begins, submit to the Congress a report
containing—
(1) a summary of the actions taken by the
Director during a 2-year period ending on De-
cember 31 of the preceding year in order to
carry out the Director’s functions and respon-
sibilities under this subchapter; and
(2) such other information as the Director
may consider appropriate.
(Pub. L. 117–286, § 3(c), Dec. 27, 2022, 136 Stat.
4302.)
HISTORICAL AND REVISION NOTES
Revised
Section
Source (U.S. Code)
Source (Statutes at Large)
13126 ..........
5 U.S.C. App. (EGA
§ 408)
Pub. L. 95–521, title IV, § 408,
as added Pub. L. 100–598,
§ 4, Nov. 3, 1988, 102 Stat.
3031;
amended
Pub.
L.
104–179, § 4(b)(2)(B), Aug. 6,
1996, 110 Stat. 1567.
SUBCHAPTER III—LIMITATIONS ON OUT-
SIDE
EARNED
INCOME
AND
EMPLOY-
MENT
§ 13141. Definitions
In this subchapter:
(1) CHARITABLE
ORGANIZATION.—The term
‘‘charitable organization’’ means an organiza-
tion described in section 170(c) of the Internal
Revenue Code of 1986 (26 U.S.C. 170(c)).
(2) HONORARIUM.—The term ‘‘honorarium’’
means a payment of money or any thing of
value for an appearance, speech or article (in-
cluding a series of appearances, speeches, or
articles if the subject matter is directly re-
lated to the individual’s official duties or the
payment is made because of the individual’s
status with the Government) by a Member, of-
ficer or employee, excluding any actual and
necessary travel
Source: Supplied 2024 U.S. Code historical extraction · 5 U.S.C. § 13141
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Page 1355
TITLE 5—GOVERNMENT ORGANIZATION AND EMPLOYEES
§ 13143
lete because it explicitly applies only to fiscal year
2007, the provision is nevertheless intentionally re-
stated in chapter 131 of title 5, United States Code.
§ 13126. Reports to Congress
The Director shall, no later than April 30 of
each year in which the second session of a Con-
gress begins, submit to the Congress a report
containing—
(1) a summary of the actions taken by the
Director during a 2-year period ending on De-
cember 31 of the preceding year in order to
carry out the Director’s functions and respon-
sibilities under this subchapter; and
(2) such other information as the Director
may consider appropriate.
(Pub. L. 117–286, § 3(c), Dec. 27, 2022, 136 Stat.
4302.)
HISTORICAL AND REVISION NOTES
Revised
Section
Source (U.S. Code)
Source (Statutes at Large)
13126 ..........
5 U.S.C. App. (EGA
§ 408)
Pub. L. 95–521, title IV, § 408,
as added Pub. L. 100–598,
§ 4, Nov. 3, 1988, 102 Stat.
3031;
amended
Pub.
L.
104–179, § 4(b)(2)(B), Aug. 6,
1996, 110 Stat. 1567.
SUBCHAPTER III—LIMITATIONS ON OUT-
SIDE
EARNED
INCOME
AND
EMPLOY-
MENT
§ 13141. Definitions
In this subchapter:
(1) CHARITABLE
ORGANIZATION.—The term
‘‘charitable organization’’ means an organiza-
tion described in section 170(c) of the Internal
Revenue Code of 1986 (26 U.S.C. 170(c)).
(2) HONORARIUM.—The term ‘‘honorarium’’
means a payment of money or any thing of
value for an appearance, speech or article (in-
cluding a series of appearances, speeches, or
articles if the subject matter is directly re-
lated to the individual’s official duties or the
payment is made because of the individual’s
status with the Government) by a Member, of-
ficer or employee, excluding any actual and
necessary travel expenses incurred by such in-
dividual (and one relative) to the extent that
such expenses are paid or reimbursed by any
other person, and the amount otherwise deter-
mined shall be reduced by the amount of any
such expenses to the extent that such expenses
are not paid or reimbursed.
(3) MEMBER.—The term ‘‘Member’’ means a
Senator in, a Representative in, or a Delegate
or Resident Commissioner to, the Congress.
(4) OFFICER OR EMPLOYEE.—The term ‘‘officer
or employee’’ means any officer or employee
of the Government except any special Govern-
ment employee (as defined in section 202 of
title 18).
(5) TRAVEL EXPENSES.—The term ‘‘travel ex-
penses’’ means, with respect to a Member, offi-
cer or employee, or a relative of any such indi-
vidual, the cost of transportation, and the cost
of lodging and meals while away from his or
her residence or principal place of employ-
ment.
(Pub. L. 117–286, § 3(c), Dec. 27, 2022, 136 Stat.
4302.)
HISTORICAL AND REVISION NOTES
Revised
Section
Source (U.S. Code)
Source (Statutes at Large)
13141 ..........
5 U.S.C. App. (EGA
§ 505)
Pub. L. 95–521, title V, § 505,
as added Pub. L. 101–194,
title VI, § 601(a), Nov. 30,
1989, 103 Stat. 1761; amend-
ed Pub. L. 102–90, title I,
§ 6(b)(2),
(3),
title
III,
§ 314(b), Aug. 14, 1991, 105
Stat. 450, 469.
§ 13142. Administration
This subchapter shall be subject to the rules
and regulations of—
(1) and administered by—
(A) the Committee on Ethics of the House
of Representatives, with respect to Mem-
bers, officers, and employees of the House of
Representatives; and
(B) in the case of Senators and legislative
branch officers and employees other than
those officers and employees specified in
subparagraph (A), the committee to which
reports filed by such officers and employees
under subchapter I are transmitted under
that subchapter, except that the authority
of this section may be delegated by such
committee with respect to such officers and
employees;
(2) the Office of Government Ethics and ad-
ministered by designated agency ethics offi-
cials with respect to officers and employees of
the executive branch; and
(3) and administered by the Judicial Con-
ference of the United States (or such other
agency as it may designate) with respect to of-
ficers and employees of the judicial branch.
(Pub. L. 117–286, § 3(c), Dec. 27, 2022, 136 Stat.
4303.)
HISTORICAL AND REVISION NOTES
Revised
Section
Source (U.S. Code)
Source (Statutes at Large)
13142 ..........
5 U.S.C. App. (EGA
§ 503)
Pub. L. 95–521, title V, § 503,
as added Pub. L. 101–194,
title VI, § 601(a), Nov. 30,
1989, 103 Stat. 1761; amend-
ed Pub. L. 101–280, § 7(c),
May 4, 1990, 104 Stat. 161;
Pub. L. 102–90, title I,
§ 6(b)(1), Aug. 14, 1991, 105
Stat. 450.
In paragraph (1)(A), the words ‘‘Committee on Ethics
of the House of Representatives’’ are substituted for
‘‘Committee on Standards of Official Conduct of the
House of Representatives’’ because of House Resolution
No. 5, 112th Congress, January 5, 2011.
§ 13143. Outside earned income limitation
(a) OUTSIDE EARNED INCOME LIMITATION.—
(1) IN GENERAL.—Except as provided by para-
graph (2), a Member or an officer or employee
who is a noncareer officer or employee and
who occupies a position classified above GS–15
of the General Schedule or, in the case of posi-
tions not under the General Schedule, for
which the rate of basic pay is equal to or
greater than 120 percent of the minimum rate
of basic pay payable for GS–15 of the General
Schedule, may not in any calendar year have
outside earned income attributable to such
calendar year which exceeds 15 percent of the
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) Allowance of deduction**
(1) **General rule** — There shall be allowed as a deduction any charitable contribution (as defined in subsection (c)) payment of which is made within the taxable year. A charitable contribution shall be allowable as a deduction only if verified under regulations prescribed by the Secretary.
(2) **Corporations on accrual basis** — In the case of a corporation reporting its taxable income on the accrual basis, if—
(A) the board of directors authorizes a charitable contribution during any taxable year, and
(B) payment of such contribution is made after the close of such taxable year and on or before the 15th day of the fourth month following the close of such taxable year,
then the taxpayer may elect to treat such contribution as paid during such taxable year. The election may be made only at the time of the filing of the return for such taxable year, and shall be signified in such manner as the Secretary shall by regulations prescribe.
(3) **Future interests in tangible personal property** — For purposes of this section, payment of a charitable contribution which consists of a future interest in tangible personal property shall be treated as made only when all intervening interests in, and rights to the actual possession or enjoyment of, the property have expired or are held by persons other than the taxpayer or those standing in a relationship to the taxpayer described in section 267(b) or 707(b). For purposes of the preceding sentence, a fixture which is intended to be severed from the real property shall be treated as tangible personal property.
**(b) Percentage limitations**
(1) **Individuals** — In the case of an individual, the deduction provided in subsection (a) shall be limited as provided in the succeeding subparagra
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 170
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 170. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 841
TITLE 26—INTERNAL REVENUE CODE
§ 170
section (a), be allowed with respect to the por-
tion of the adjusted basis which is not the amor-
tizable basis.
[(h) Repealed. Pub. L. 92–178, title I, § 104(f)(2),
Dec. 10, 1971, 85 Stat. 502]
(i) Life tenant and remainderman
In the case of property held by one person for
life with remainder to another person, the de-
duction under this section shall be computed as
if the life tenant were the absolute owner of the
property and shall be allowable to the life ten-
ant.
(j) Cross reference
For special rule with respect to certain gain de-
rived from the disposition of property the adjusted
basis of which is determined with regard to this sec-
tion, see section 1245.
(Added Pub. L. 91–172, title VII, § 704(a), Dec. 30,
1969, 83 Stat. 667; amended Pub. L. 92–178, title I,
§ 104(f)(2), Dec. 10, 1971, 85 Stat. 502; Pub. L.
93–625, § 3(a), Jan. 3, 1975, 88 Stat. 2109; Pub. L.
94–455, title XIX, § 1906(b)(13)(A), title XXI,
§ 2112(b), (c), Oct. 4, 1976, 90 Stat. 1834, 1906; Pub.
L. 109–58, title XIII, § 1309(a)–(d), Aug. 8, 2005, 119
Stat. 1007; Pub. L. 109–135, title IV, § 402(e), Dec.
21, 2005, 119 Stat. 2611; Pub. L. 115–141, div. U,
title IV, § 401(a)(51), Mar. 23, 2018, 132 Stat. 1186.)
Editorial Notes
REFERENCES IN TEXT
The Federal Water Pollution Control Act, as amended
(33 U.S.C. 466 et seq.), referred to in subsec. (d)(1)(B), is
act June 30, 1948, ch. 758, as amended generally by Pub.
L. 92–500, § 2, Oct. 18, 1972, 86 Stat. 816, which is classi-
fied generally to chapter 26 (§ 1251 et seq.) of Title 33,
Navigation and Navigable Waters. The subject matter
of section 13(a) of the act, referred to in subsec. (d)(2),
is covered by section 1362(1) of Title 33. For complete
classification of this Ac
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 170
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 170. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
In this subchapter:
(1) **Charitable organization.—** — The term “charitable organization” means an organization described in section 170(c) of the Internal Revenue Code of 1986 ([26 U.S.C. 170(c)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section170/c&num=0&edition=prelim)).
(2) **Honorarium.—** — The term “honorarium” means a payment of money or any thing of value for an appearance, speech or article (including a series of appearances, speeches, or articles if the subject matter is directly related to the individual’s official duties or the payment is made because of the individual’s status with the Government) by a Member, officer or employee, excluding any actual and necessary travel expenses incurred by such individual (and one relative) to the extent that such expenses are paid or reimbursed by any other person, and the amount otherwise determined shall be reduced by the amount of any such expenses to the extent that such expenses are not paid or reimbursed.
(3) **Member.—** — The term “Member” means a Senator in, a Representative in, or a Delegate or Resident Commissioner to, the Congress.
(4) **Officer or employee.—** — The term “officer or employee” means any officer or employee of the Government except any special Government employee (as defined in [section 202 of title 18](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title18-section202&num=0&edition=prelim)).
(5) **Travel expenses.—** — The term “travel expenses” means, with respect to a Member, officer or employee, or a relative of any such individual, the cost of transportation, and the cost of lodging and meals while away from his or her residence or principal place of employment.
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 13141
Stored review status: release_metadata_unconfirmed. Same stored citation; legal effect and authority still require review.