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5 U.S.C. § 7905 — Programs to encourage commuting by
Federal law — U.S. Code and appendices · legal_authorities
Page 923
TITLE 5—GOVERNMENT ORGANIZATION AND EMPLOYEES
§ 7905
Ex. Ord. No. 12610, Sept. 30, 1987, 52 F.R. 36901, ex-
tended term until Sept. 30, 1989.
Ex. Ord. No. 12534, Sept. 30, 1985, 50 F.R. 40319, ex-
tended term until Sept. 30, 1987.
Ex. Ord. No. 12489, Sept. 28, 1984, 49 F.R. 38927, ex-
tended term until Sept. 30, 1985.
Ex. Ord. No. 12399, Dec. 31, 1982, 48 F.R. 379, extended
term until Sept. 30, 1984.
Ex. Ord. No. 12258, Dec. 31, 1980, 46 F.R. 1251, extended
term until Dec. 31, 1982.
Ex. Ord. No. 12110, Dec. 28, 1978, 44 F.R. 1069, extended
term until Dec. 31, 1980.
Ex. Ord. No. 11948, Dec. 20, 1976, 41 F.R. 55705, ex-
tended term until Dec. 31, 1978.
THE PRESIDENTIAL POWER INITIATIVE: PROTECTING OUR
WORKERS AND ENSURING REEMPLOYMENT
Memorandum of President of the United States, July
19, 2010, 75 F.R. 43029, provided:
Memorandum for the Heads of Executive Depart-
ments and Agencies
Each year Federal civilian employees are injured or
fall ill on the job in significant numbers. Although the
Federal Government has made progress in reducing
workplace injuries and illnesses in recent years, its
workers (excluding those employed by the U.S. Postal
Service) still filed more than 79,000 new claims and re-
ceived over $1.6 billion in workers’ compensation pay-
ments in fiscal year 2009. Many of these work-related
injuries and illnesses are preventable, and executive de-
partments and agencies can and should do even more to
improve workplace safety and health, reduce the finan-
cial burden of injury on taxpayers, and relieve unneces-
sary suffering by workers and their families.
Therefore, I am establishing a 4-year Protecting Our
Workers and Ensuring Reemployment (POWER) Initia-
tive, covering fiscal years 2011 through 2014. The
POWER Initiative
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Page 923
TITLE 5—GOVERNMENT ORGANIZATION AND EMPLOYEES
§ 7905
Ex. Ord. No. 12610, Sept. 30, 1987, 52 F.R. 36901, ex-
tended term until Sept. 30, 1989.
Ex. Ord. No. 12534, Sept. 30, 1985, 50 F.R. 40319, ex-
tended term until Sept. 30, 1987.
Ex. Ord. No. 12489, Sept. 28, 1984, 49 F.R. 38927, ex-
tended term until Sept. 30, 1985.
Ex. Ord. No. 12399, Dec. 31, 1982, 48 F.R. 379, extended
term until Sept. 30, 1984.
Ex. Ord. No. 12258, Dec. 31, 1980, 46 F.R. 1251, extended
term until Dec. 31, 1982.
Ex. Ord. No. 12110, Dec. 28, 1978, 44 F.R. 1069, extended
term until Dec. 31, 1980.
Ex. Ord. No. 11948, Dec. 20, 1976, 41 F.R. 55705, ex-
tended term until Dec. 31, 1978.
THE PRESIDENTIAL POWER INITIATIVE: PROTECTING OUR
WORKERS AND ENSURING REEMPLOYMENT
Memorandum of President of the United States, July
19, 2010, 75 F.R. 43029, provided:
Memorandum for the Heads of Executive Depart-
ments and Agencies
Each year Federal civilian employees are injured or
fall ill on the job in significant numbers. Although the
Federal Government has made progress in reducing
workplace injuries and illnesses in recent years, its
workers (excluding those employed by the U.S. Postal
Service) still filed more than 79,000 new claims and re-
ceived over $1.6 billion in workers’ compensation pay-
ments in fiscal year 2009. Many of these work-related
injuries and illnesses are preventable, and executive de-
partments and agencies can and should do even more to
improve workplace safety and health, reduce the finan-
cial burden of injury on taxpayers, and relieve unneces-
sary suffering by workers and their families.
Therefore, I am establishing a 4-year Protecting Our
Workers and Ensuring Reemployment (POWER) Initia-
tive, covering fiscal years 2011 through 2014. The
POWER Initiative will extend prior workplace safety
and health efforts of the Federal Government by set-
ting more aggressive performance targets, encouraging
the collection and analysis of data on the causes and
consequences of frequent or severe injury and illness,
and prioritizing safety and health management pro-
grams that have proven effective in the past.
Under the POWER Initiative, each executive depart-
ment and agency will be expected to improve its per-
formance in seven areas:
(i) reducing total injury and illness case rates;
(ii) reducing lost time injury and illness case rates;
(iii) analyzing lost time injury and illness data;
(iv) increasing the timely filing of workers’ com-
pensation claims;
(v) increasing the timely filing of wage-loss claims;
(vi) reducing lost production day rates; and
(vii) speeding employees’ return to work in cases of
serious injury or illness.
Executive departments and agencies (except the U.S.
Postal Service) shall coordinate with the Department
of Labor’s Occupational Safety and Health Administra-
tion and Office of Workers’ Compensation Programs to
establish performance targets in each category. The
Secretary of Labor shall lead the POWER Initiative by
measuring both Government-wide and agency-level per-
formance and reporting to me annually.
Each executive department and agency shall bear its
own costs for participating in the POWER Initiative,
and nothing in this memorandum shall be construed to
impair or otherwise affect the authority granted by law
to an executive department or agency, or the head
thereof.
This memorandum is not intended to, and does not,
create any right or benefit, substantive or procedural,
enforceable at law or in equity by any party against
the United States, its departments, agencies, or enti-
ties, its officers, employees, or agents, or any other
person.
The Secretary of Labor is authorized and directed to
publish this memorandum in the Federal Register.
BARACK OBAMA.
§ 7903. Protective clothing and equipment
Appropriations available for the procurement
of supplies and material or equipment are avail-
able for the purchase and maintenance of special
clothing and equipment for the protection of
personnel in the performance of their assigned
tasks. For the purpose of this section, ‘‘appro-
priations’’ includes funds made available by
statute under section 9104 of title 31.
(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 531; Pub. L.
97–258, § 3(a)(16), Sept. 13, 1982, 96 Stat. 1063.)
HISTORICAL AND REVISION NOTES
Derivation
U.S. Code
Revised Statutes and
Statutes at Large
..................
5 U.S.C. 118g.
Aug. 2, 1946, ch. 744, § 13, 60
Stat. 809.
The definition of the word ‘‘appropriations’’ is added
on authority of section 18 of the Act of Aug. 2, 1946, ch.
744, 60 Stat. 811.
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
1982—Pub. L. 97–258 substituted ‘‘section 9104’’ for
‘‘section 849’’.
§ 7904. Employee assistance programs relating to
drug abuse and alcohol abuse
(a) The head of each Executive agency shall, in
a manner consistent with guidelines prescribed
under subsection (b) of this section and applica-
ble provisions of law, establish appropriate pre-
vention, treatment, and rehabilitation programs
and services for drug abuse and alcohol abuse for
employees in or under such agency.
(b) The Office of Personnel Management shall,
after such consultations as the Office considers
appropriate, prescribe guidelines for programs
and services under this section.
(c) The Secretary of Health and Human Serv-
ices, on request of the head of an Executive
agency, shall review any program or service pro-
vided under this section and shall submit com-
ments and recommendations to the head of the
agency concerned.
(Added Pub. L. 99–570, title VI, § 6004(a), Oct. 27,
1986, 100 Stat. 3207–159.)
§ 7905. Programs to encourage commuting by
means other than single-occupancy motor ve-
hicles
(a) For the purpose of this section—
(1) the term ‘‘employee’’ means an employee
as defined by section 2105, a member of a uni-
formed service, and a student who provides
voluntary services under section 3111;
(2) the term ‘‘agency’’ means—
(A) an Executive agency;
(B) an entity of the legislative branch; and
(C) the judicial branch;
(3) the term ‘‘entity of the legislative
branch’’ means the House of Representatives,
the Senate, the Office of the Architect of the
Capitol (including the Botanic Garden), the
Page 924
TITLE 5—GOVERNMENT ORGANIZATION AND EMPLOYEES
§ 7905
Capitol Police, the Congressional Budget Of-
fice, the Copyright Royalty Tribunal, the Gov-
ernment Publishing Office, the Library of Con-
gress, and the Office of Technology Assess-
ment; and
(4) the term ‘‘transit pass’’ means a transit
pass as defined by section 132(f)(5) of the Inter-
nal Revenue Code of 1986.
(b)(1) The head of each agency may establish a
program to encourage employees of such agency
to use means other than single-occupancy motor
vehicles to commute to or from work.
(2) A program established under this section
may involve such options as—
(A) transit passes (including cash reimburse-
ments therefor, but only if a voucher or simi-
lar item which may be exchanged only for a
transit pass is not readily available for direct
distribution by the agency);
(B) furnishing space, facilities, or services to
bicyclists; and
(C) any non-monetary incentive which the
agency head may otherwise offer under any
other provision of law or other authority.
(c) The functions of an agency head under this
section shall—
(1) with respect to the judicial branch, be
carried out by the Director of the Administra-
tive Office of the United States Courts;
(2) with respect to the House of Representa-
tives, be carried out by the Committee on
House Administration of the House of Rep-
resentatives; and
(3) with respect to the Senate, be carried out
by the Committee on Rules and Administra-
tion of the Senate.
(d) The President shall designate 1 or more
agencies which shall—
(1) prescribe guidelines for programs under
this section;
(2) on request, furnish information or tech-
nical advice on the design or operation of any
program under this section; and
(3) submit to the President and the Congress,
before January 1, 1995, and at least every 2
years thereafter, a written report on the oper-
ation of this section, including, with respect
to the period covered by the report—
(A) the number of agencies offering pro-
grams under this section;
(B) a brief description of each of the var-
ious programs;
(C) the extent of employee participation
in, and the costs to the Government associ-
ated with, each of the various programs;
(D) an assessment of any environmental or
other benefits realized as a result of pro-
grams established under this section; and
(E) any other matter which may be appro-
priate.
(Added Pub. L. 103–172, § 2(a), Dec. 2, 1993, 107
Stat. 1995; amended Pub. L. 107–296, title XIII,
§ 1314(a), Nov. 25, 2002, 116 Stat. 2296; Pub. L.
113–235, div. H, title I, § 1301(b), Dec. 16, 2014, 128
Stat. 2537.)
Editorial Notes
REFERENCES IN TEXT
Section 132(f)(5) of the Internal Revenue Code of 1986,
referred to in subsec. (a)(4), is classified to section
132(f)(5) of Title 26, Internal Revenue Code.
AMENDMENTS
2002—Subsec. (a)(1). Pub. L. 107–296 substituted ‘‘, a
member of a uniformed service, and a student who pro-
vides voluntary services under section 3111’’ for ‘‘and a
member of a uniformed service’’.
Statutory Notes and Related Subsidiaries
CHANGE OF NAME
‘‘Government Publishing Office’’ substituted for
‘‘Government Printing Office’’ in subsec. (a)(3) on au-
thority of section 1301(b) of Pub. L. 113–235, set out as
a note preceding section 301 of Title 44, Public Printing
and Documents.
EFFECTIVE DATE OF 2002 AMENDMENT
Amendment by Pub. L. 107–296 effective 60 days after
Nov. 25, 2002, see section 4 of Pub. L. 107–296, set out as
an Effective Date note under section 101 of Title 6, Do-
mestic Security.
EFFECTIVE DATE
Pub. L. 103–172, § 3, Dec. 2, 1993, 107 Stat. 1997, provided
that: ‘‘This Act [enacting this section and provisions
set out as notes under this section and section 7901 of
this title] and the amendments made by this Act shall
take effect on January 1, 1994.’’
TRANSIT SUBSIDY FOR DEPARTMENT OF LABOR
EMPLOYEES OF NATIONAL CAPITAL REGION
Pub. L. 111–8, div. F, title I, § 104, Mar. 11, 2009, 123
Stat. 761, provided that: ‘‘After September 30, 2008, the
Secretary of Labor shall issue a monthly transit sub-
sidy of not less than the full amount (of not less than
$115) that each of its employees of the National Capital
Region is eligible to receive.’’
Pub. L. 110–161, div. G, title I, § 104, Dec. 26, 2007, 121
Stat. 2167, provided that: ‘‘After September 30, 2007, the
Secretary of Labor shall issue a monthly transit sub-
sidy of not less than the full amount (of not less than
$110) that each of its employees of the National Capital
Region is eligible to receive.’’
TRANSIT PASS TRANSPORTATION FRINGE BENEFITS
Pub. L. 109–59, title III, § 3049(a), Aug. 10, 2005, 119
Stat. 1711, as amended by Pub. L. 109–435, title VI,
§ 604(f), Dec. 20, 2006, 120 Stat. 3242, provided that:
‘‘(1) IN GENERAL.—Effective as of the first day of the
next fiscal year beginning after the date of the enact-
ment of this Act [Aug. 10, 2005], each covered agency
shall implement a program under which all qualified
Federal employees serving in or under such agency
shall be offered transit pass transportation fringe bene-
fits, as described in paragraph (2).
‘‘(2) BENEFITS DESCRIBED.—The benefits described in
this paragraph are the transit pass transportation
fringe benefits which, under section 2 of Executive
Order No. 13150 [set out below], are required to be of-
fered by Federal agencies in the National Capital Re-
gion on the date of the enactment of this Act.
‘‘(3) DEFINITIONS.—In this subsection—
‘‘(A) the term ‘covered agency’ means any agency,
to the extent of its facilities in the National Capital
Region;
‘‘(B) the term ‘agency’ means any agency (as de-
fined by 7905(a)(2) of title 5, United States Code), the
Postal Regulatory Commission, and the Smithsonian
Institution;
‘‘(C) the term ‘National Capital Region’ includes
the District of Columbia and every county or other
geographic area covered by section 2 of Executive
Order No. 13150;
‘‘(D) the term ‘Executive Order No. 13150’ refers to
Executive Order No. 13150 (5 U.S.C. 7905 note);
‘‘(E) the term ‘Federal agency’ is used in the same
way as under section 2 of Executive Order No. 13150;
and
‘‘(F) any determination as to whether or not one is
a ‘qualified Federal employee’ shall be made applying
Page 925
TITLE 5—GOVERNMENT ORGANIZATION AND EMPLOYEES
§ 7906
1 So in original. The definition of ‘‘agency’’ does not appear in
section 8101 of this title.
the same criteria as would apply under section 2 of
Executive Order No. 13150.
‘‘(4) RULE
OF
CONSTRUCTION.—Nothing in this sub-
section shall be considered to require that a covered
agency—
‘‘(A) terminate any program or benefits in exist-
ence on the date of the enactment of this Act, or
postpone any plans to implement (before the effective
date referred to in paragraph (1)) any program or ben-
efits permitted or required under any other provision
of law; or
‘‘(B) discontinue (on or after the effective date re-
ferred to in paragraph (1)) any program or benefits re-
ferred to in subparagraph (A), so long as such pro-
gram or benefits satisfy the requirements of para-
graphs (1) through (3).’’
TRANSPORTATION SUBSIDY FOR EMPLOYEES OF THE
SENATE
Pub. L. 107–68, title I, § 112, Nov. 12, 2001, 115 Stat. 569,
authorized an employing office of an employee of the
Senate to provide a monthly transportation subsidy to
such employee up to the maximum monthly amount
authorized under section 132(f)(2)(A) of Title 26, Inter-
nal Revenue Code.
TRANSIT SUBSIDIES; APPROPRIATIONS
Pub. L. 105–277, div. A, § 101(f) [title II, § 210], Oct. 21,
1998, 112 Stat. 2681–337, 2681–359, provided that: ‘‘Funds
appropriated in this Act or subsequent Departments of
Labor, Health and Human Services, and Education, and
Related Agencies Appropriations Acts, for the National
Institutes of Health may be used to provide transit sub-
sidies in amounts consistent with the transportation
subsidy programs authorized under section 629 of Pub-
lic Law 101–509 [see note preceding section 7901 of this
title] to non-FTE bearing positions including trainees,
visiting fellows and volunteers.’’
Similar provisions were contained in the following
prior appropriations act:
Pub. L. 105–78, title II, § 210, Nov. 13, 1997, 111 Stat.
1489.
PURPOSE OF PUB. L. 103–172
Pub. L. 103–172, § 1(b), Dec. 2, 1993, 107 Stat. 1995, pro-
vided that: ‘‘The purpose of this Act [enacting this sec-
tion and provisions set out as notes under this section
and section 7901 of this title] is to improve air quality
and to reduce traffic congestion by providing for the es-
tablishment of programs to encourage Federal employ-
ees to commute by means other than single-occupancy
motor vehicles.’’
Executive Documents
EX. ORD. NO. 13150. FEDERAL WORKFORCE
TRANSPORTATION
Ex. Ord. No. 13150, Apr. 21, 2000, 65 F.R. 24613, pro-
vided:
By the authority vested in me as President by the
Constitution and the laws of the United States of
America, including the Transportation Equity Act for
the 21st Century (Public Law 105–178) [see Tables for
classification], section 1911 of the Energy Policy Act of
1992 (Public Law 102–486) [amending section 132 of Title
26, Internal Revenue Code], section 531(a)(1) of the Def-
icit Reduction Act of 1984 (26 U.S.C. 132), and the Fed-
eral Employees Clean Air Incentives Act (Public Law
103–172) [enacting this section and provisions set out as
notes above], and in order to reduce Federal employees’
contribution to traffic congestion and air pollution and
to expand their commuting alternatives, it is hereby
ordered as follows:
SECTION 1. Mass Transportation and Vanpool Transpor-
tation Fringe Benefit Program. (a) By no later than Octo-
ber 1, 2000, Federal agencies shall implement a trans-
portation fringe benefit program that offers qualified
Federal employees the option to exclude from taxable
wages and compensation, consistent with section 132 of
title 26, United States Code, employee commuting costs
incurred through the use of mass transportation and
vanpools, not to exceed the maximum level allowed by
law (26 U.S.C. 132 (f)(2)). These agency programs shall
comply with the requirements of Internal Revenue
Service regulations for qualified transportation fringe
benefits under section 1.132–9 of title 26, Code of Federal
Regulations, and other guidance.
(b) Federal agencies are encouraged to use any non-
monetary incentive that the agencies may otherwise
offer under any other provision of law or other author-
ity to encourage mass transportation and vanpool use,
as provided for in section 7905(b)(2)(C) of title 5, United
States Code.
SEC. 2. Federal Agencies in the National Capital Region.
Federal agencies in the National Capital Region shall
implement a ‘‘transit pass’’ transportation fringe ben-
efit program for their qualified Federal employees by
no later than October 1, 2000. Under this program, agen-
cies shall provide their qualified Federal employees, in
addition to current compensation, transit passes as de-
fined in section 132(f)(5) of title 26, United States Code,
in amounts approximately equal to employee com-
muting costs, not to exceed the maximum level allowed
by law (26 U.S.C. 132(f)(2)). The National Capital Region
is defined as the District of Columbia; Montgomery,
Prince George’s, and Frederick Counties in Maryland;
Arlington, Fairfax, Loudon, and Prince William Coun-
ties in Virginia; and all cities now or hereafter existing
in Maryland or Virginia within the geographic area
bounded by the outer boundaries of the combined area
of said counties.
SEC. 3. Nationwide Pilot Program. The Department of
Transportation, the Environmental Protection Agency,
and the Department of Energy shall implement a
‘‘transit pass’’ transportation fringe benefit program,
as described in section 2 of this order, for all of their
qualified Federal employees as a 3 year pilot program
by no later than October 1, 2000. Before determining
whether the program should be extended to other Fed-
eral employees nationwide, it shall be analyzed by an
entity determined by the agencies identified in section
4 of this order to ascertain, among other things, if it is
effective in reducing single occupancy vehicle travel
and local area traffic congestion.
SEC. 4. Guidance. Federal agencies shall develop plans
to implement this order in consultation with the De-
partment of the Treasury, the Department of Transpor-
tation, the Environmental Protection Agency, the Of-
fice of Personnel Management, the General Services
Administration, and the Office of Management and
Budget. Federal agencies that currently have more gen-
erous programs or benefits in place may continue to
offer those programs or benefits. Agencies shall absorb
the costs of implementing this order within the sums
received pursuant to the President’s FY 2001 budget re-
quest to the Congress.
SEC. 5. Judicial Review. This order is not intended to
and does not create any right or benefit, substantive or
procedural, enforceable at law by any party against the
United States, its agencies or instrumentalities, its of-
ficers or employees, or any other person.
WILLIAM J. CLINTON.
§ 7906. Services of post-combat case coordinators
(a) DEFINITIONS.—For purposes of this sec-
tion—
(1) the terms ‘‘employee’’, ‘‘agency’’,1 ‘‘in-
jury’’, ‘‘war-risk hazard’’, and ‘‘hostile force or
individual’’ have the meanings given those
terms in section 8101; and
(2) the term ‘‘qualified employee’’ means an
employee as described in subsection (b).
(b) REQUIREMENT.—The head of each agency
shall, in a manner consistent with the guide-
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) Exclusion from gross income** Gross income shall not include any fringe benefit which qualifies as a—
(1) no-additional-cost service,
(2) qualified employee discount,
(3) working condition fringe,
(4) de minimis fringe,
(5) qualified transportation fringe,
(6) qualified moving expense reimbursement,
(7) qualified retirement planning services, or
(8) qualified military base realignment and closure fringe.
**(b) No-additional-cost service defined** For purposes of this section, the term “no-additional-cost service” means any service provided by an employer to an employee for use by such employee if—
(1) such service is offered for sale to customers in the ordinary course of the line of business of the employer in which the employee is performing services, and
(2) the employer incurs no substantial additional cost (including forgone revenue) in providing such service to the employee (determined without regard to any amount paid by the employee for such service).
**(c) Qualified employee discount defined** For purposes of this section—
(1) **Qualified employee discount** — The term “qualified employee discount” means any employee discount with respect to qualified property or services to the extent such discount does not exceed—
(A) in the case of property, the gross profit percentage of the price at which the property is being offered by the employer to customers, or
(B) in the case of services, 20 percent of the price at which the services are being offered by the employer to customers.
(2) **Gross profit percentage**
(A) *In general* — The term “gross profit percentage” means the percent which—
(i) the excess of the aggregate sales price of property sold by the employer to customers over the aggregate cost of such property to the employe
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 132
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 132. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 601
TITLE 26—INTERNAL REVENUE CODE
§ 132
gross income under subsection (a) to the ex-
tent such payments are made for more than—
(A) 10 qualified foster individuals who have
not attained age 19, and
(B) 5 qualified foster individuals not de-
scribed in subparagraph (A).
(Added Pub. L. 97–473, title I, § 102(a), Jan. 14,
1983, 96 Stat. 2606; amended Pub. L. 99–514, title
XVII, § 1707(a), Oct. 22, 1986, 100 Stat. 2781; Pub.
L. 107–147, title IV, § 404(a)–(c), Mar. 9, 2002, 116
Stat. 41.)
Editorial Notes
PRIOR PROVISIONS
A prior section 131 was renumbered section 140 of this
title.
AMENDMENTS
2002—Subsec. (b)(1). Pub. L. 107–147, § 404(a), amended
provisions preceding subpar. (B) generally. Prior to
amendment, text of such provisions read as follows:
‘‘The term ‘qualified foster care payment’ means any
amount—
‘‘(A) which is paid by a State or political subdivi-
sion thereof or by a placement agency which is de-
scribed in section 501(c)(3) and exempt from tax under
section 501(a), and’’.
Subsec. (b)(2)(B). Pub. L. 107–147, § 404(b), amended
subpar. (B) generally. Prior to amendment, subpar. (B)
read as follows: ‘‘in the case of an individual who has
not attained age 19, an organization which is licensed
by a State (or political subdivision thereof) as a place-
ment agency and which is described in section 501(c)(3)
and exempt from tax under section 501(a).’’
Subsec. (b)(3), (4). Pub. L. 107–147, § 404(c), added par.
(3) and redesignated former par. (3) as (4).
1986—Subsec. (a). Pub. L. 99–514 amended subsec. (a)
generally. Prior to amendment, subsec. (a) read as fol-
lows: ‘‘Gross income shall not include amounts received
by a foster parent during the taxable year as qualified
foster care payments.’’
Subsec. (b). Pub. L. 99–514 amended sub
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 132
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 132. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
**(a)** For the purpose of this section—
(1) the term “employee” means an employee as defined by section 2105, a member of a uniformed service, and a student who provides voluntary services under section 3111;
(2) the term “agency” means—
(A) an Executive agency;
(B) an entity of the legislative branch; and
(C) the judicial branch;
(3) the term “entity of the legislative branch” means the House of Representatives, the Senate, the Office of the Architect of the Capitol (including the Botanic Garden), the Capitol Police, the Congressional Budget Office, the Copyright Royalty Tribunal, the Government Publishing Office, the Library of Congress, and the Office of Technology Assessment; and
(4) the term “transit pass” means a transit pass as defined by section 132(f)(5) of the Internal Revenue Code of 1986.
**(b)**
(1) The head of each agency may establish a program to encourage employees of such agency to use means other than single-occupancy motor vehicles to commute to or from work.
(2) A program established under this section may involve such options as—
(A) transit passes (including cash reimbursements therefor, but only if a voucher or similar item which may be exchanged only for a transit pass is not readily available for direct distribution by the agency);
(B) furnishing space, facilities, or services to bicyclists; and
(C) any non-monetary incentive which the agency head may otherwise offer under any other provision of law or other authority.
**(c)** The functions of an agency head under this section shall—
(1) with respect to the judicial branch, be carried out by the Director of the Administrative Office of the United States Courts;
(2) with respect to the House of Representatives, be carried out by the Committee on House Administration
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 7905
Stored review status: release_metadata_unconfirmed. Same stored citation; legal effect and authority still require review.