2 U.S.C. § 6102 — Expense allowance of Majority and Minor-

Page 627 TITLE 2—THE CONGRESS § 6111 NEOUS ITEMS’’ within the contingent fund of the Senate. (2) Authority to incur expenses The Secretary for the Majority or the Sec- retary for the Minority may incur such ex- penses as may be necessary or appropriate. Ex- penses incurred by the Secretary for the Ma- jority or the Secretary for the Minority shall be paid from the amount transferred under paragraph (1) by the Secretary for the Major- ity or the Secretary for the Minority and upon vouchers approved by the Secretary for the Majority or the Secretary for the Minority, as applicable. (3) Authority to advance sums The Secretary of the Senate may advance such sums as may be necessary to defray ex- penses incurred in carrying out paragraphs (1) and (2). (c) Effective date This section shall apply to fiscal year 2005 and each fiscal year thereafter. (Pub. L. 108–447, div. G, title I, § 5, Dec. 8, 2004, 118 Stat. 3169.) Editorial Notes CODIFICATION Section was formerly classified to section 31a–2d of this title prior to editorial reclassification and renum- bering as this section. Section is from the Legislative Branch Appropria- tions Act, 2005, which is div. G of the Consolidated Ap- propriations Act, 2005. § 6102. Expense allowance of Majority and Minor- ity Leaders of Senate; expense allowance of Majority and Minority Whips; methods of payment; taxability Effective fiscal year 1978 and each fiscal year thereafter, the expense allowances of the Major- ity and Minority Leaders of the Senate are in- creased to $40,000 each fiscal year for each lead- er: Provided, That, effective with the fiscal year 1983 and each fiscal year thereafter, the expense allowance of the Majority and Minority Whips of the Senate shall not exceed $10,000 each fiscal year for each Whip: Provided further, That, dur- ing the period beginning on January 3, 1977, and ending September 30, 1977, and during each fiscal year thereafter, the Vice President, the Major- ity Leader, the Minority Leader, the Majority Whip, and the Minority Whip may receive the expense allowance (a) as reimbursement for ac- tual expenses incurred upon certification and documentation of such expenses by the Vice President, the respective Leader or the respec- tive Whip, or (b) in equal monthly payments: Provided further, That effective January 3, 1977, the amounts paid to the Vice President, the Ma- jority or Minority Leader of the Senate, or the Majority or Minority Whip of the Senate as re- imbursement of actual expenses incurred upon certification and documentation pursuant to the second proviso of this section shall not be re- ported as income, and the expenses so reim- bursed shall not be allowed as a deduction, under title 26. (Pub. L. 95–26, title I, May 4, 1977, 91 Stat. 79; Pub. L. 95–94, title I, § 109, Aug. 5, 1977, 91 Stat. 661; Pub. L. 95–355, title I, Sept. 8, 1978, 92 Stat. 532; Pub. L. 98–63, title I, July 30, 1983, 97 Stat. 333; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 108–7, div. H, title I, § 1(b)(1), (c), Feb. 20, 2003, 117 Stat. 349; Pub. L. 108–447, div. G, title I, § 13(a)(1), Dec. 8, 2004, 118 Stat. 3171.) Editorial Notes CODIFICATION Section was formerly classified to section 31a–1 of this title prior to editorial reclassification and renum- bering as this section. Section is based on the three provisos in paragraph under heading ‘‘Expense Allowances of the Vice Presi- dent, Majority and Minority Leaders and Majority and Minority Whips’’ in the appropriation for the Senate in the Supplemental Appropriations Act, 1977 (Pub. L. 95–26), and section 109 of the Congressional Operations Appropriation Act, 1978, which is title I of the Legisla- tive Branch Appropriation Act, 1978 (Pub. L. 95–94), and subsequent acts cited in the credits to this section. AMENDMENTS 2004—Pub. L. 108–447 substituted ‘‘$40,000’’ for ‘‘$20,000’’. 2003—Pub. L. 108–7 substituted ‘‘$20,000’’ for ‘‘$10,000’’ and ‘‘not exceed $10,000’’ for ‘‘not exceed $5,000’’. 1986—Pub. L. 99–514 substituted ‘‘Internal Revenue Code of 1986’’ for ‘‘Internal Revenue Code of 1954’’, which for purposes of codification was translated as ‘‘title 26’’ thus requiring no change in text. 1983—Pub. L. 98–63 substituted provisions increasing allowances for each Whip to $5,000 each fiscal year, ef- fective fiscal year 1983 and each fiscal year thereafter, for provisions authorizing not to exceed $2,500 each fis- cal year for each Whip, effective Apr. 1, 1977. 1978—Pub. L. 95–355 substituted provisions increasing allowances for each leader to $10,000 each fiscal year, effective fiscal year 1978 and each fiscal year there- after, for provisions authorizing not to exceed $5,000 each fiscal year for each leader, effective with fiscal year 1977 and each fiscal year thereafter. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2004 AMENDMENT Pub. L. 108–447, div. G, title I, § 13(c), Dec. 8, 2004, 118 Stat. 3172, provided that: ‘‘The amendments made by this section [amending this section, section 6115 of this title, and provisions set out as a note under section 6115 of this title] shall apply to fiscal year 2005 and each fis- cal year thereafter.’’ EFFECTIVE DATE OF 2003 AMENDMENT Pub. L. 108–7, div. H, title I, § 1(f), Feb. 20, 2003, 117 Stat. 349, provided that: ‘‘The amendments made by this section [amending this section, sections 6159, 6160, and 6115 of this title, and section 111 of Title 3, The President] shall apply to fiscal year 2003 and each fiscal year thereafter.’’ SUBCHAPTER II—VICE PRESIDENT AND PRESIDENT PRO TEMPORE § 6111. Compensation of President pro tempore of Senate Whenever there is no Vice President, the President of the Senate for the time being is en- titled to the compensation provided by law for the Vice President. (R.S. § 36.)