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5 U.S.C. § 3102 — Employment of personal assistants for

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5 U.S.C. § 3102 — Employment of personal assistants for

Page 333 TITLE 5—GOVERNMENT ORGANIZATION AND EMPLOYEES § 3102 1 So in original. Probably should be ‘‘(29 U.S.C. 791);’’. Pub. L. 99–190, title I, § 101(h) [H.R. 3036, title VI, § 603], Dec. 19, 1985, 99 Stat. 1291. Pub. L. 98–473, title I, § 101(j) [H.R. 5798, title VI, § 604], Oct. 12, 1984, 98 Stat. 1963. Pub. L. 98–151, § 101(f) [H.R. 4139, title VI, § 603], Nov. 14, 1983, 97 Stat. 973. Pub. L. 97–377, title I, § 101(a) [incorporating H.R. 4121, title VI, § 603, for FY 1982], Dec. 21, 1982, 96 Stat. 1830. Pub. L. 97–92, § 101(a) [H.R. 4121, title VI, § 603], Dec. 15, 1981, 95 Stat. 1183. Pub. L. 96–536, § 101(a) [incorporating Pub. L. 96–74, title VI, § 602], Dec. 16, 1980, 94 Stat. 3166. Pub. L. 96–74, title VI, § 602, Sept. 29, 1979, 93 Stat. 574. Pub. L. 95–429, title VI, § 602, Oct. 10, 1978, 92 Stat. 1015. Pub. L. 95–81, title VI, § 602, July 31, 1977, 91 Stat. 354. Pub. L. 94–419, title VII, § 750, Sept. 22, 1976, 90 Stat. 1299. Pub. L. 94–363, title VI, § 602, July 14, 1976, 90 Stat. 977. Pub. L. 94–212, title VII, § 753, Feb. 9, 1976, 90 Stat. 177. Pub. L. 94–91, title VI, § 602, Aug. 9, 1975, 89 Stat. 458. Pub. L. 93–381, title VI, § 602, Aug. 21, 1974, 88 Stat. 630. Pub. L. 93–143, title VI, § 602, Oct. 30, 1973, 87 Stat. 524. Pub. L. 92–351, title VI, § 602, July 13, 1972, 86 Stat. 487. Pub. L. 92–49, title VI, § 602, July 9, 1971, 85 Stat. 122. Pub. L. 91–439, title V, § 502, Oct. 7, 1970, 84 Stat. 902. Pub. L. 91–144, title V, § 502, Dec. 11, 1969, 83 Stat. 336. Pub. L. 90–479, title V, § 502, Aug. 12, 1968, 82 Stat. 717. Pub. L. 90–147, title V, § 502, Nov. 20, 1967, 81 Stat. 483. Pub. L. 89–689, title V, § 502, Oct. 15, 1966, 80 Stat. 1014. Pub. L. 89–299, title V, § 502, Oct. 28, 1965, 79 Stat. 1108. Pub. L. 88–511, tit

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Page 333 TITLE 5—GOVERNMENT ORGANIZATION AND EMPLOYEES § 3102 1 So in original. Probably should be ‘‘(29 U.S.C. 791);’’. Pub. L. 99–190, title I, § 101(h) [H.R. 3036, title VI, § 603], Dec. 19, 1985, 99 Stat. 1291. Pub. L. 98–473, title I, § 101(j) [H.R. 5798, title VI, § 604], Oct. 12, 1984, 98 Stat. 1963. Pub. L. 98–151, § 101(f) [H.R. 4139, title VI, § 603], Nov. 14, 1983, 97 Stat. 973. Pub. L. 97–377, title I, § 101(a) [incorporating H.R. 4121, title VI, § 603, for FY 1982], Dec. 21, 1982, 96 Stat. 1830. Pub. L. 97–92, § 101(a) [H.R. 4121, title VI, § 603], Dec. 15, 1981, 95 Stat. 1183. Pub. L. 96–536, § 101(a) [incorporating Pub. L. 96–74, title VI, § 602], Dec. 16, 1980, 94 Stat. 3166. Pub. L. 96–74, title VI, § 602, Sept. 29, 1979, 93 Stat. 574. Pub. L. 95–429, title VI, § 602, Oct. 10, 1978, 92 Stat. 1015. Pub. L. 95–81, title VI, § 602, July 31, 1977, 91 Stat. 354. Pub. L. 94–419, title VII, § 750, Sept. 22, 1976, 90 Stat. 1299. Pub. L. 94–363, title VI, § 602, July 14, 1976, 90 Stat. 977. Pub. L. 94–212, title VII, § 753, Feb. 9, 1976, 90 Stat. 177. Pub. L. 94–91, title VI, § 602, Aug. 9, 1975, 89 Stat. 458. Pub. L. 93–381, title VI, § 602, Aug. 21, 1974, 88 Stat. 630. Pub. L. 93–143, title VI, § 602, Oct. 30, 1973, 87 Stat. 524. Pub. L. 92–351, title VI, § 602, July 13, 1972, 86 Stat. 487. Pub. L. 92–49, title VI, § 602, July 9, 1971, 85 Stat. 122. Pub. L. 91–439, title V, § 502, Oct. 7, 1970, 84 Stat. 902. Pub. L. 91–144, title V, § 502, Dec. 11, 1969, 83 Stat. 336. Pub. L. 90–479, title V, § 502, Aug. 12, 1968, 82 Stat. 717. Pub. L. 90–147, title V, § 502, Nov. 20, 1967, 81 Stat. 483. Pub. L. 89–689, title V, § 502, Oct. 15, 1966, 80 Stat. 1014. Pub. L. 89–299, title V, § 502, Oct. 28, 1965, 79 Stat. 1108. Pub. L. 88–511, title V, § 502, Aug. 30, 1964, 78 Stat. 693. Pub. L. 88–257, title V, § 502, Dec. 31, 1963, 77 Stat. 855. Pub. L. 87–880, title V, § 502, Oct. 24, 1962, 76 Stat. 1227. Pub. L. 87–125, title V, § 502, Aug. 3, 1961, 75 Stat. 282. Pub. L. 86–642, title II, § 202, July 12, 1960, 74 Stat. 476. Pub. L. 86–79, title II, § 202, July 8, 1959, 73 Stat. 165. Pub. L. 85–468, title II, § 202, June 25, 1958, 72 Stat. 224. Pub. L. 85–48, title II, § 202, June 5, 1957, 71 Stat. 53. June 13, 1956, ch. 385, title II, § 202, 70 Stat. 280. June 29, 1955, ch. 226, title II, § 202, 69 Stat. 195. Aug. 26, 1954, ch. 935, Ch. XIII, § 1302, 68 Stat. 828. Aug. 7, 1953, ch. 340, Ch. XIII, § 1302, 67 Stat. 435. July 15, 1952, ch. 758, Ch. XIV, § 1402, 66 Stat. 659. Nov. 1, 1951, ch. 664, Ch. XIII, § 1302, 65 Stat. 755. Sept. 6, 1950, ch. 897, Ch. XII, § 1202, 64 Stat. 763. Aug. 24, 1949, ch. 506, title III, § 302, 63 Stat. 661. Apr. 20, 1948, ch. 219, title II, § 202, 62 Stat. 193. July 30, 1947, ch. 359, title II, § 202, 61 Stat. 608. Mar. 28, 1946, ch. 113, title II, § 206, 60 Stat. 80. May 3, 1945, ch. 106, title II, § 206, 59 Stat. 132. June 27, 1944, ch. 286, title II, § 205, 58 Stat. 385. June 26, 1943, ch. 145, title II, § 205, 57 Stat. 196. Citizenship requirement for permanent officers and employees of Census Bureau, see section 22 of Title 13, Census. Exceptions to citizenship requirement for— Department of Defense personnel, see section 1584 of Title 10, Armed Forces. Department of State employees, see sections 2669, 2672 of Title 22, Foreign Relations and Inter- course. Department of the Navy personnel, see section 7473 of Title 10. Library of Congress positions, see section 169 of Title 2, The Congress. National Aeronautics and Space Administration employees, see section 20113 of Title 51, National and Commercial Space Programs. EMPLOYMENT OF PERSONNEL DURING NATIONAL EMERGENCY PROCLAIMED ON DEC. 16, 1950 Section 1310 of act Nov. 1, 1951, ch. 664, Ch. XIII, 65 Stat. 757, as amended June 5, 1952, ch. 369, Ch. XIII, § 1302, 66 Stat. 122; Sept. 1, 1954, ch. 1208, title VI, § 602, 68 Stat. 1115; Oct. 11, 1962, Pub. L. 87–793, § 717(b), 76 Stat. 858; Aug. 6, 1965, Pub. L. 89–114, 79 Stat. 448; Oct. 11, 1967, Pub. L. 90–105, § 3, 81 Stat. 274; Apr. 21, 1976, Pub. L. 94–273, § 4(5), 90 Stat. 377, provided that, upon the enactment of this Act [Nov. 1, 1951] and until termi- nation of the national emergency proclaimed by the President on Dec. 16, 1950, agencies shall use their au- thority to require initial appointment be made on other than a permanent basis to limit the number of permanent employees, the Civil Service Commission fa- cilitate the transfer of Federal employees from non- defense to defense activities with reemployment rights and make use of its authority to prohibit excessively rapid promotions, and agencies review certain positions annually and report to Congressional committees. All powers and authorities under section 1310 of act Nov. 1, 1951, as amended, terminated 2 years from Sept. 14, 1976, pursuant to Pub. L. 94–412, title I, § 101, Sept. 14, 1976, 90 Stat. 1255 (50 U.S.C. 1601). Executive Documents EX. ORD. NO. 12839. REDUCTION OF 100,000 FEDERAL POSITIONS Ex. Ord. No. 12839, Feb. 10, 1993, 58 F.R. 8515, provided: By the authority vested in me as President by the Constitution and the laws of the United States of America, including section 301 of title 3, United States Code, section 3301 of title 5, United States Code, and section 1111 of title 31, United States Code, it is hereby ordered as follows: SECTION 1. Limits on Hiring Civilian Personnel. Each ex- ecutive department or agency with over 100 employees shall eliminate not less than 4 percent of its civilian personnel positions (measured on a full-time equivalent (FTE) basis) over the next 3 fiscal years. The positions shall be vacated through attrition or early out pro- grams established at the discretion of the department and agency heads. At least 10 percent of the reductions shall come from the Senior Executive Service, GS–15 and GS–14 levels or equivalent. SEC. 2. Coverage. This order applies to all executive branch departments and agencies with over 100 employ- ees (measured on a FTE basis). SEC. 3. Target Dates. Each department and agency shall achieve 25 percent of its total reductions by the end of fiscal year 1993, 62.5 percent by the end of fiscal year 1994, and 100 percent by the end of fiscal year 1995. SEC. 4. Implementation. The Director of the Office of Management and Budget shall issue detailed instruc- tions regarding the implementation of this order, in- cluding exemptions necessary for the delivery of essen- tial services and compliance with applicable law. SEC. 5. Independent Agencies. All independent regu- latory commissions and agencies are requested to com- ply with the provisions of this order. WILLIAM J. CLINTON. FREEZE ON HIRING OF FEDERAL CIVILIAN EMPLOYEES Memorandum of the President of the United States, dated Jan. 20, 1981, 46 F.R. 9907, provided for a freeze on the hiring of Federal civilian employees in the execu- tive branch. § 3102. Employment of personal assistants for handicapped employees, including blind and deaf employees (a) For the purpose of this section— (1) ‘‘agency’’ means— (A) an Executive agency; (B) the Library of Congress; and (C) an office, agency, or other establish- ment in the judicial branch; (2) ‘‘handicapped employee’’ means an indi- vidual employed by an agency who is blind or deaf or who otherwise qualifies as a handi- capped individual within the meaning of sec- tion 501 of the Rehabilitation Act of 1973 (29 U.S.C. 794); 1 and Page 334 TITLE 5—GOVERNMENT ORGANIZATION AND EMPLOYEES § 3102 (3) ‘‘nonprofit organization’’ means an orga- nization determined by the Secretary of the Treasury to be an organization described in section 501(c) of the Internal Revenue Code of 1986 (26 U.S.C. 501(c)) which is exempt from taxation under section 501(a) of such Code. (b)(1) The head of each agency may employ one or more personal assistants who the head of the agency determines are necessary to enable a handicapped employee of that agency to perform the employee’s official duties and who shall serve without pay from the agency, without re- gard to— (A) the provisions of this title governing ap- pointment in the competitive service; (B) chapter 51 and subchapter III of chapter 53 of this title; and (C) section 1342 of title 31. Such employment may include the employing of a reading assistant or assistants for a blind em- ployee or an interpreting assistant or assistants for a deaf employee. (2) A personal assistant, including a reading or interpreting assistant, employed under this sub- section may receive pay for services performed by the assistant from the handicapped employee or a nonprofit organization, without regard to section 209 of title 18. (c) The head of each agency may also employ or assign one or more personal assistants who the head of the agency determines are necessary to enable a handicapped employee of that agen- cy to perform the employee’s official duties. Such employment may include the employing of a reading assistant or assistants for a blind em- ployee or an interpreting assistant or assistants for a deaf employee. (d)(1) In the case of any handicapped employee (including a blind or deaf employee) traveling on official business, the head of the agency may au- thorize the payment to an individual to accom- pany or assist (or both) the handicapped em- ployee for all or a portion of the travel period involved. Any payment under this subsection to such an individual may be made either directly to that individual or by advancement or reim- bursement to the handicapped employee. (2) With respect to any individual paid to ac- company or assist a handicapped employee under paragraph (1) of this subsection— (A) the amount paid to that individual shall not exceed the limit or limits which the Office of Personnel Management shall prescribe by regulation to ensure that the payment does not exceed amounts (including pay and, if ap- propriate, travel expenses and per diem allow- ances) which could be paid to an employee as- signed to accompany or assist the handicapped employee; and (B) that individual shall be considered an employee, but only for purposes of chapter 81 of this title (relating to compensation for in- jury) and sections 2671 through 2680 of title 28 (relating to tort claims). (e) This section may not be held or considered to prevent or limit in any way the assignment to a handicapped employee (including a blind or deaf employee) by an agency of clerical or secre- tarial assistance, at the expense of the agency under statutes and regulations currently appli- cable at the time, if that assistance normally is provided, or authorized to be provided, in that manner under currently applicable statutes and regulations. (Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 414; Pub. L. 90–623, § 1(3), Oct. 22, 1968, 82 Stat. 1312; Pub. L. 95–454, title III, § 302(a), (b)(2), Oct. 13, 1978, 92 Stat. 1145, 1146; Pub. L. 96–54, § 2(a)(11), Aug. 14, 1979, 93 Stat. 382; Pub. L. 96–523, § 1(a), Dec. 12, 1980, 94 Stat. 3039; Pub. L. 97–258, § 3(a)(3), Sept. 13, 1982, 96 Stat. 1063; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 106–518, title III, § 311, Nov. 13, 2000, 114 Stat. 2421; Pub. L. 106–553, § 1(a)(2) [title III, § 307], Dec. 21, 2000, 114 Stat. 2762, 2762A–86.) HISTORICAL AND REVISION NOTES Derivation U.S. Code Revised Statutes and Statutes at Large .................. 5 U.S.C. 43a. Aug. 29, 1962, Pub. L. 87–614, 76 Stat. 408. In subsection (a)(1), the word ‘‘agency’’ is substituted for ‘‘department’’. The words ‘‘Executive agency’’ are coextensive with and substituted for ‘‘each executive department of the Federal Government, each agency or independent establishment in the executive branch of such Government, each corporation wholly owned or controlled by such Government, and the General Ac- counting Office’’ in view of the definition of ‘‘Executive agency’’ in section 105. In subsection (a)(3), the words ‘‘individual employed’’ are substituted for ‘‘employee’’ so as to include individ- uals employed by the government of the District of Co- lumbia who are not employees as defined by section 2105. In subsection (b), the word ‘‘may’’ is substituted for ‘‘is authorized’’ and the words ‘‘in his discretion’’ are omitted as unnecessary in view of the permissive na- ture of the authority. The words ‘‘in the provisions of this title governing appointment in the competitive service’’ are substituted for ‘‘the civil service rules’’. The words ‘‘section 209 of title 18’’ are substituted for ‘‘section 1914 of title 18’’ on authority of the Act of Oct. 24, 1962, Pub. L. 87–849, § 2, 76 Stat. 1126. 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 2000—Subsec. (a)(1)(C). Pub. L. 106–518 and Pub. L. 106–553 amended par. (1) identically, adding subpar. (C). 1986—Subsec. (a)(3). Pub. L. 99–514 substituted ‘‘Inter- nal Revenue Code of 1986’’ for ‘‘Internal Revenue Code of 1954’’. 1982—Subsec. (b)(1)(C). Pub. L. 97–258 substituted ‘‘section 1342 of title 31’’ for ‘‘section 3679(b) of the Re- vised Statutes (31 U.S.C. 665(b))’’. 1980—Pub. L. 96–523 amended section generally and, among other changes, in section catchline substituted ‘‘personal assistants for handicapped employees, in- cluding blind and’’ for ‘‘reading assistants for blind em- ployees and interpreting assistants for’’, in subsec. (a) substituted applicability to handicapped employees for applicability to blind and deaf employees omitted ap- plicability to the government of the District of Colum- bia, in subsec. (b) substituted applicability to personal assistants for applicability to reading and interpreting assistants for blind and deaf employees, respectively, redesignated former subsec. (d) as (c) and made changes in phraseology, added subsec. (d), and redesignated former subsec. (c) as (e) and made changes in phrase- ology. 1979—Subsec. (a)(2). Pub. L. 96–54 substituted ‘‘Mayor’’ for ‘‘Commissioner’’. Page 335 TITLE 5—GOVERNMENT ORGANIZATION AND EMPLOYEES § 3104 1978—Pub. L. 95–454, § 302(b)(2), substituted ‘‘reading assistants for blind employees and interpreting assist- ants for deaf employees’’ for ‘‘readers for blind employ- ees’’ in section catchline. Subsec. (a)(4), (5). Pub. L. 95–454, § 302(a)(1), added par. (4) and redesignated former par. (4) as (5). Subsec. (b). Pub. L. 95–454, § 302(a)(2), inserted provi- sions respecting applicability to employment and com- pensation for interpreting assistant or assistants for deaf employees. Subsec. (c). Pub. L. 95–454, § 302(a)(3), inserted ‘‘or deaf’’ after ‘‘blind’’. Subsec. (d). Pub. L. 95–454, § 302(a)(4), added subsec. (d). 1968—Subsec. (a)(2). Pub. L. 90–623 substituted ‘‘Com- missioner’’ for ‘‘Board of Commissioners’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1980 AMENDMENT Pub. L. 96–523, § 3, Dec. 12, 1980, 94 Stat. 3040, provided that: ‘‘The amendments made by this Act [amending this section, section 7 of the Federal Advisory Com- mittee Act, formerly set out in the Appendix to this title, section 604 of Title 28, Judiciary and Judicial Pro- cedure, and section 410 of Title 39, Postal Service] shall take effect sixty days after the date of the enactment of this Act [Dec. 12, 1980].’’ EFFECTIVE DATE OF 1979 AMENDMENT Amendment by Pub. L. 96–54 effective July 12, 1979, see section 2(b) of Pub. L. 96–54, set out as a note under section 305 of this title. EFFECTIVE DATE OF 1978 AMENDMENT Amendment by Pub. L. 95–454 effective 90 days after Oct. 13, 1978, see section 907 of Pub. L. 95–454, set out as a note under section 1101 of this title. EFFECTIVE DATE OF 1968 AMENDMENT Amendment by Pub. L. 90–623 intended to restate without substantive change the law in effect on Oct. 22, 1968, see section 6 of Pub. L. 90–623, set out as a note under section 5334 of this title. § 3103. Employment at seat of Government only for services rendered An individual may be employed in the civil service in an Executive department at the seat of Government only for services actually ren- dered in connection with and for the purposes of the appropriation from which he is paid. An in- dividual who violates this section shall be re- moved from the service. (Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 415.) HISTORICAL AND REVISION NOTES Derivation U.S. Code Revised Statutes and Statutes at Large .................. 5 U.S.C. 46. Aug. 5, 1882, ch. 389, § 4 (less 255th through 316th words), 22 Stat. 255. Sept. 23, 1950, ch. 1010, § 7, 64 Stat. 986. .................. 5 U.S.C. 47 (so much as relates to re- moval). Aug. 23, 1912, ch. 350, § 5 (so much as relates to re- moval), 37 Stat. 414. The words ‘‘civil officer, draughtsman, copyist, mes- senger, assistant messenger, mechanic, watchman, la- borer, or other employee’’ are omitted as obsolete lan- guage and ‘‘individual’’ is substituted therefor. The words ‘‘in the civil service’’ are added to preserve the application of former section 46 to civilian employees. The words ‘‘or subordinate bureaus or offices thereof’’ are omitted as surplusage. The words ‘‘and at the rate of pay usual and proper for the services’’ are omitted as surplusage since all pay rates are governed by statute. All after the 75th words of section 4 of the Act of Aug. 5, 1882, as amended by section 7(b) of the Act of Sept. 23, 1950, except the 255th through 316th words, are omit- ted as executed. The 255th through 296th words are scheduled for repeal as superseded (see Table II–b), and the 297th through 316th words are codified in section 5501. The Act of Aug. 15, 1876, ch. 287, § 5, 19 Stat. 169, cited as authority for former section 46 was repealed by section 7(a) of the Act of Sept. 23, 1950. In the last sentence, the word ‘‘removed’’ is sub- stituted for ‘‘summarily removed’’ because of the pro- visions of the Lloyd-LaFollette Act, 37 Stat. 555, as amended, and the Veterans’ Preference Act of 1944, 58 Stat. 387, as amended, which are carried into this title. 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. § 3104. Employment of specially qualified sci- entific and professional personnel (a) The Director of the Office of Personnel Management may establish, and from time to time revise, the maximum number of scientific or professional positions for carrying out re- search and development functions which require the services of specially qualified personnel which may be established outside of the General Schedule. Any such position may be established by action of the Director or, under such stand- ards and procedures as the Office prescribes and publishes in such form as the Director may de- termine (including procedures under which the prior approval of the Director may be required), by agency action. (b) The provisions of subsection (a) of this sec- tion shall not apply to any Senior Executive Service position (as defined in section 3132(a) of this title). (c) In addition to the number of positions au- thorized by subsection (a) of this section, the Li- brarian of Congress may establish, without re- gard to the second sentence of subsection (a) of this section, not more than 8 scientific or pro- fessional positions to carry out the research and development functions of the Library of Con- gress which require the services of specially qualified personnel. (Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 415; Pub. L. 90–83, § 1(7), Sept. 11, 1967, 81 Stat. 196; Pub. L. 91–375, § 6(c)(5), Aug. 12, 1970, 84 Stat. 776; Pub. L. 95–454, title IV, § 414(a)(2)(B), (C), title VIII, § 801(a)(3)(C), Oct. 13, 1978, 92 Stat. 1178, 1221; Pub. L. 99–386, title I, § 101(b), Aug. 22, 1986, 100 Stat. 821; Pub. L. 102–378, § 2(7), Oct. 2, 1992, 106 Stat. 1346; Pub. L. 110–372, § 2(c)(1), Oct. 8, 2008, 122 Stat. 4044.) HISTORICAL AND REVISION NOTES 1966 ACT Derivation U.S. Code Revised Statutes and Statutes at Large (a) ............. 5 U.S.C. 1161 (less 2d sentence of (g)). Oct. 4, 1961, Pub. L. 87–367, § 202 ‘‘Sec. 1’’, 75 Stat. 789. Oct. 11, 1962, Pub. L. 87–793, § 1001(a)(2) ‘‘(g) (less 2d sentence)’’, 76 Stat. 863. (b) ............. 5 U.S.C. 1162(c). Oct. 4, 1961, Pub. L. 87–367, § 202 ‘‘Sec. 2(c)’’, 75 Stat. 790. (c) ............. 5 U.S.C. 1163. Oct. 4, 1961, Pub. L. 87–367, § 202 ‘‘Sec. 3’’, 75 Stat. 790.

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

26 U.S.C. § 501 — Exemption from tax on corporations, certain trusts, etc.

**(a) Exemption from taxation** An organization described in subsection (c) or (d) or section 401(a) shall be exempt from taxation under this subtitle unless such exemption is denied under section 502 or 503. **(b) Tax on unrelated business income and certain other activities** An organization exempt from taxation under subsection (a) shall be subject to tax to the extent provided in parts II, III, and VI of this subchapter, but (notwithstanding parts II, III, and VI of this subchapter) shall be considered an organization exempt from income taxes for the purpose of any law which refers to organizations exempt from income taxes. **(c) List of exempt organizations** The following organizations are referred to in subsection (a): (1) Any corporation organized under Act of Congress which is an instrumentality of the United States but only if such corporation— (A) is exempt from Federal income taxes— (i) under such Act as amended and supplemented before July 18, 1984, or (ii) under this title without regard to any provision of law which is not contained in this title and which is not contained in a revenue Act, or (B) is described in subsection (l). (2) Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt under this section. Rules similar to the rules of subparagraph (G) of paragraph (25) shall apply for purposes of this paragraph. (3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only

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

26 U.S.C. § 501 — Exemption from tax on corporations, cer-

Page 1660 TITLE 26—INTERNAL REVENUE CODE § 501 1 So in original. Probably should be ‘‘Certain savings entities.’’ and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title. TREATMENT OF TRANSFERS OF LAND BETWEEN RELATED PARTIES Pub. L. 99–514, title XVIII, § 1803(a)(9), Oct. 22, 1986, 100 Stat. 2794, provided that: ‘‘In the case of any sale or ex- change before July 1, 1985, to which section 483(f) of the Internal Revenue Code of 1954 [now 1986] (as in effect on the day before the date of the enactment of Public Law 99–121 [Oct. 11, 1985]) applies, such section shall be treated as providing that the discount rate to be used for purposes of section 483(c)(1) of such Code shall be 6 percent, compounded semiannually.’’ TRANSITIONAL RULE FOR PURPOSES OF IMPUTED INTEREST RULES Provisions, respecting treatment of debt instruments received in exchange for property, relating to special rules for sales after Dec. 31, 1984, and before July 1, 1985, general rule for assumptions of loans, exception for as- sumptions of loans made on or before Oct. 15, 1984, and exception for assumptions of loans with respect to cer- tain property, see section 44(b)(4)–(7) of Pub. L. 98–369, as amended, set out as an Effective Date note under section 1271 of this title. Subchapter F—Exempt Organizations Part I. General rule. II. Private foundations. III. Taxation of business income of certain ex- empt organizations. IV. Farmers’ cooperatives. V. Shipowners’ protection and indemnity asso- ciations. VI. Political org

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

29 U.S.C. § 791 — Research and demonstration projects

**(a) Multiple and interrelated service needs of individuals with handicaps; report to Congress** The Secretary of Education is authorized to make grants to, and to enter into contract with, public and nonprofit agencies and organizations for the purpose of research and demonstration projects specifically designed to address the multiple and interrelated service needs of individuals with handicaps, the elderly, and children, youths, adults, and families. A report evaluating each project funded under this section shall be submitted to appropriate committees of the Congress within four months after the date each such project is completed. **(b) Authorization of appropriations** There are authorized to be appropriated to carry out this section such sums as may be necessary. No funds other than those appropriated pursuant to this subsection can be used for the conduct of research specifically authorized by this section. **(c) Study on impact of vocational rehabilitation services; transmittal to Congress** Within one year after the date appropriations are made under subsection (b) for purposes of research and demonstration projects under subsection (a), the Secretary shall prepare and transmit to the Congress a study concerning the impact of vocational rehabilitation services provided under the Rehabilitation Act of 1973 [[29 U.S.C. 701](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section701&num=0&edition=prelim) et seq.] on recipients of disability payments under titles II and XVI of the Social Security Act [[42 U.S.C. 401](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section401&num=0&edition=prelim) et seq., 1381 et seq.]. The study shall examine the relationship between the vocational rehabilitation services provided unde

Source: Supplied U.S. Code snapshot — release unconfirmed · 29 U.S.C. § 791

Stored review status: release_metadata_unconfirmed. The source passage cites 29 U.S.C. § 791. This identifies an authority to review, not proof of applicability.

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

29 U.S.C. § 791 — Employment of individuals with disabil-

Page 287 TITLE 29—LABOR § 791 1 See References in Text note below. § 791. Employment of individuals with disabil- ities (a) Interagency Committee on Employees who are Individuals with Disabilities; establish- ment; membership; co-chairmen; availability of other Committee resources; purpose and functions There is established within the Federal Gov- ernment an Interagency Committee on Employ- ees who are Individuals with Disabilities (here- inafter in this section referred to as the ‘‘Com- mittee’’), comprised of such members as the President may select, including the following (or their designees whose positions are Execu- tive Level IV or higher): the Chairman of the Equal Employment Opportunity Commission (hereafter in this section referred to as the ‘‘Commission’’), the Director of the Office of Personnel Management, the Secretary of Vet- erans Affairs, the Secretary of Labor, the Sec- retary of Education, and the Secretary of Health and Human Services. Either the Director of the Office of Personnel Management and the Chair- man of the Commission shall serve as co-chair- persons of the Committee or the Director or Chairman shall serve as the sole chairperson of the Committee, as the Director and Chairman jointly determine, from time to time, to be ap- propriate. The resources of the President’s Dis- ability Employment Partnership Board and the President’s Committee for People with Intellec- tual Disabilities shall be made fully available to the Committee. It shall be the purpose and func- tion of the Committee (1) to provide a focus for Federal and other employment of individuals with disabilities, and to review, on a periodic basis, in cooperation with the Commission, the adequacy of hiring, placement, and advancement practices with respect to

Source: Supplied 2024 U.S. Code historical extraction · 29 U.S.C. § 791

Stored review status: historical_2024_not_currentness_verified. The source passage cites 29 U.S.C. § 791. This identifies an authority to review, not proof of applicability.

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

29 U.S.C. § 794 — Disability, Independent Living, and Rehabilitation Research Advisory Council

**(a) Establishment** Subject to the availability of appropriations, the Secretary shall establish in the Department of Health and Human Services a Disability, Independent Living, and Rehabilitation Research Advisory Council (referred to in this section as the “Council”) composed of not less than 12 members appointed by the Secretary. **(b) Duties** The Council shall advise the Director with respect to research priorities and the development and revision of the 5-year plan required by [section 762(h) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section762/h&num=0&edition=prelim). **(c) Qualifications** Members of the Council shall be generally representative of the community of disability, independent living, and rehabilitation professionals, the community of disability, independent living, and rehabilitation researchers, the directors of independent living centers and community rehabilitation programs, the business community (including a representative of the small business community) that has experience with the system of vocational rehabilitation services and independent living services carried out under this chapter and with hiring individuals with disabilities, the community of stakeholders involved in assistive technology, the community of covered school professionals, and the community of individuals with disabilities, and the individuals’ representatives. At least one-half of the members shall be individuals with disabilities or the individuals’ representatives. **(d) Terms of appointment** (1) **Length of term** — Each member of the Council shall serve for a term of up to 3 years, determined by the Secretary, except that— (A) a member appointed to fill a vacancy occurring prior to the expiration of the term for whic

Source: Supplied U.S. Code snapshot — release unconfirmed · 29 U.S.C. § 794

Stored review status: release_metadata_unconfirmed. The source passage cites 29 U.S.C. § 794. This identifies an authority to review, not proof of applicability.

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

29 U.S.C. § 794 — Nondiscrimination under Federal grants

Page 300 TITLE 29—LABOR § 794 1 See References in Text note below. ‘‘handicapped individuals’’ and ‘‘section 706(8) of this title’’ for ‘‘section 706(7) of this title’’. Subsec. (b). Pub. L. 99–506, §§ 103(d)(2)(B), (C), 1001(f)(2), substituted ‘‘individual with handicaps’’ for ‘‘handicapped individual’’, ‘‘individuals with handi- caps’’ for ‘‘handicapped individuals’’, and ‘‘a contract’’ for ‘‘his contract’’. Subsec. (c). Pub. L. 99–506, § 1001(f)(3), substituted ‘‘The President’’ for ‘‘he’’ in two places and substituted ‘‘the reasons’’ for ‘‘his reasons’’. 1978—Subsec. (a). Pub. L. 95–602 substituted ‘‘section 706(7) of this title’’ for ‘‘section 706(6) of this title’’. § 794. Nondiscrimination under Federal grants and programs (a) Promulgation of rules and regulations No otherwise qualified individual with a dis- ability in the United States, as defined in sec- tion 705(20) of this title, shall, solely by reason of her or his disability, be excluded from the participation in, be denied the benefits of, or be subjected to discrimination under any program or activity receiving Federal financial assist- ance or under any program or activity con- ducted by any Executive agency or by the United States Postal Service. The head of each such agency shall promulgate such regulations as may be necessary to carry out the amend- ments to this section made by the Rehabilita- tion, Comprehensive Services, and Develop- mental Disabilities Act of 1978. Copies of any proposed regulation shall be submitted to appro- priate authorizing committees of the Congress, and such regulation may take effect no earlier than the thirtieth day after the date on which such regulation is so submitted to such commit- tees. (b) ‘‘Program or activity’’ defined For the

Source: Supplied 2024 U.S. Code historical extraction · 29 U.S.C. § 794

Stored review status: historical_2024_not_currentness_verified. The source passage cites 29 U.S.C. § 794. This identifies an authority to review, not proof of applicability.

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

5 U.S.C. § 3102 — Employment of personal assistants for handicapped employees, including blind and deaf employees

**(a)** For the purpose of this section— (1) “agency” means— (A) an Executive agency; (B) the Library of Congress; and (C) an office, agency, or other establishment in the judicial branch; (2) “handicapped employee” means an individual employed by an agency who is blind or deaf or who otherwise qualifies as a handicapped individual within the meaning of section 501 of the Rehabilitation Act of 1973 ([29 U.S.C. 794](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section794&num=0&edition=prelim)); 11 So in original. Probably should be “([29 U.S.C. 791](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section791&num=0&edition=prelim));”. and (3) “nonprofit organization” means an organization determined by the Secretary of the Treasury to be an organization described in section 501(c) of the Internal Revenue Code of 1986 ([26 U.S.C. 501(c)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section501/c&num=0&edition=prelim)) which is exempt from taxation under section 501(a) of such Code. **(b)** (1) The head of each agency may employ one or more personal assistants who the head of the agency determines are necessary to enable a handicapped employee of that agency to perform the employee’s official duties and who shall serve without pay from the agency, without regard to— (A) the provisions of this title governing appointment in the competitive service; (B) chapter 51 and subchapter III of chapter 53 of this title; and (C) [section 1342 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section1342&num=0&edition=prelim). Such employment may include the employing of a reading assistant or assistants for a blind employee or an interpreting assistant or assistan

Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 3102

Stored review status: release_metadata_unconfirmed. Same stored citation; legal effect and authority still require review.

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

50 U.S.C. § 1601 — Termination of existing declared emergencies

**(a)** All powers and authorities possessed by the President, any other officer or employee of the Federal Government, or any executive agency, as defined in [section 105 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section105&num=0&edition=prelim), as a result of the existence of any declaration of national emergency in effect on September 14, 1976, are terminated two years from September 14, 1976. Such termination shall not affect— (1) any action taken or proceeding pending not finally concluded or determined on such date; (2) any action or proceeding based on any act committed prior to such date; or (3) any rights or duties that matured or penalties that were incurred prior to such date. **(b)** For the purpose of this section, the words “any national emergency in effect” means a general declaration of emergency made by the President.

Source: Supplied U.S. Code snapshot — release unconfirmed · 50 U.S.C. § 1601

Stored review status: release_metadata_unconfirmed. The source passage cites 50 U.S.C. § 1601. This identifies an authority to review, not proof of applicability.

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

50 U.S.C. § 1601 — Termination of existing declared emer-

Page 143 TITLE 50—WAR AND NATIONAL DEFENSE § 1601 nent involvement in hostilities is clearly indi- cated by the circumstances, against any coun- try, organization, or person pursuant to statu- tory or constitutional authorities other than Authorization for Use of Military Force, the President shall comply with the reporting re- quirements under— (1) this section to the same extent and in the same manner as if such actions had been taken under Authorization for Use of Military Force; (2) the War Powers Resolution (50 U.S.C. 1541 et seq.); and (3) any other applicable provision of law. (e) Briefings At least once during each 180-day period de- scribed in subsection (a), the President shall provide to the congressional defense commit- tees, the Committee on Foreign Relations of the Senate, and the Committee on Foreign Affairs of the House of Representatives a briefing on the matters covered by the report required under this section for such period. (Pub. L. 116–92, div. A, title XII, § 1285, Dec. 20, 2019, 133 Stat. 1709.) Editorial Notes REFERENCES IN TEXT The Authorization for Use of Military Force, referred to in text, is Pub. L. 107–40, Sept. 18, 2001, 115 Stat. 224, which is set out as a note under section 1541 of this title. The War Powers Resolution, referred to in subsec. (d)(2), is Pub. L. 93–148, Nov. 7, 1973, 87 Stat. 555, which is classified generally to this chapter. For complete classification of this Resolution to the Code, see Short Title note set out under section 1541 of this title and Tables. CODIFICATION Section was enacted as part of the National Defense Authorization Act for Fiscal Year 2020, and not as part of the War Powers Resolution which comprises this chapter. Statutory Notes and Related Subsidiaries ‘‘CONGRESSI

Source: Supplied 2024 U.S. Code historical extraction · 50 U.S.C. § 1601

Stored review status: historical_2024_not_currentness_verified. The source passage cites 50 U.S.C. § 1601. This identifies an authority to review, not proof of applicability.