Arkansas Legal Resource Navigator

5 U.S.C. § 7905 — Programs to encourage commuting by

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

5 U.S.C. § 7905 — Programs to encourage commuting by

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

Source: Supplied 2024 U.S. Code historical extraction · 5 U.S.C. § 7905

Stored review status: historical_2024_not_currentness_verified. A text match is a research starting point; applicability is not established.

Original supplied file — preserved unchanged

Download original Markdown file

File SHA-256: 93ddaf6d2a93109bd4b6d91fbf7ab2121d23f539eb677bd243f4c8444cc46da4. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.

Authority boundary: historical or unconfirmed source not current law verified.

Open the recorded source website ↗

Record provenance

Stable record: federal_law:legal_authorities:usc2024-90467feedb997426ffeff71a
Source file: Laws/federal/codes/united-states-code-2024/title-5/section-7905-programs-to-encourage-commuting-by--41ec67fb31.md
Pages: Not recorded – Not recorded
Passage SHA-256: 0097a989bde2ad71890c03f8ec8c31779a2c0fc6232d18be3637a98cca361593

Source location: USCODE-2024-title5-partIII-subpartF-chap79-sec7905.pdf

Stored source content

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

26 U.S.C. § 132 — Certain fringe benefits

**(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

26 U.S.C. § 132 — Certain fringe benefits

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

5 U.S.C. § 7905 — Programs to encourage commuting by means other than single-occupancy motor vehicles

**(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.