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10 U.S.C. § 945 — Art. 145. Annuities for judges and survivors

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

10 U.S.C. § 945 — Art. 145. Annuities for judges and survivors

Page 846 TITLE 10—ARMED FORCES § 944 Editorial Notes AMENDMENTS 1997—Subsec. (c). Pub. L. 105–85 made technical amendment to heading and substituted ‘‘under the court’’ for ‘‘under the Court’’ in second sentence and ‘‘positions referred to in the preceding sentences’’ for ‘‘such positions’’ in third sentence. 1996—Subsec. (c). Pub. L. 104–201 substituted ‘‘Cer- tain’’ for ‘‘Attorney’’ in heading and inserted ‘‘A posi- tion of employment under the Court that is provided primarily for the service of one judge of the court, re- ports directly to the judge, and is a position of a con- fidential character is excepted from the competitive service.’’ after first sentence in par. (1). 1994—Subsecs. (a)(1), (c). Pub. L. 103–337 substituted ‘‘Court of Appeals for the Armed Forces’’ for ‘‘Court of Military Appeals’’. 1992—Subsec. (a). Pub. L. 102–484 amended subsec. (a) generally. Prior to amendment, subsec. (a) read as fol- lows: ‘‘CHIEF JUDGE.—The President shall designate from time to time one of the judges of the United States Court of Military Appeals to be chief judge of the court.’’ Statutory Notes and Related Subsidiaries TRANSITION PROVISION Pub. L. 102–484, div. A, title X, § 1061(b), Oct. 23, 1992, 106 Stat. 2504, provided that: ‘‘For purposes of section 943(a) (article 943(a)) of title 10, United States Code, as amended by subsection (a)— ‘‘(1) the person serving as the chief judge of the United States Court of Military Appeals [now United States Court of Appeals for the Armed Forces] on the date of the enactment of this Act [Oct. 23, 1992] shall be deemed to have been designated as the chief judge under such section; and ‘‘(2) the five-year term provided in paragraph (3) of such section shall be deemed to have begun on the date on which s

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Page 846 TITLE 10—ARMED FORCES § 944 Editorial Notes AMENDMENTS 1997—Subsec. (c). Pub. L. 105–85 made technical amendment to heading and substituted ‘‘under the court’’ for ‘‘under the Court’’ in second sentence and ‘‘positions referred to in the preceding sentences’’ for ‘‘such positions’’ in third sentence. 1996—Subsec. (c). Pub. L. 104–201 substituted ‘‘Cer- tain’’ for ‘‘Attorney’’ in heading and inserted ‘‘A posi- tion of employment under the Court that is provided primarily for the service of one judge of the court, re- ports directly to the judge, and is a position of a con- fidential character is excepted from the competitive service.’’ after first sentence in par. (1). 1994—Subsecs. (a)(1), (c). Pub. L. 103–337 substituted ‘‘Court of Appeals for the Armed Forces’’ for ‘‘Court of Military Appeals’’. 1992—Subsec. (a). Pub. L. 102–484 amended subsec. (a) generally. Prior to amendment, subsec. (a) read as fol- lows: ‘‘CHIEF JUDGE.—The President shall designate from time to time one of the judges of the United States Court of Military Appeals to be chief judge of the court.’’ Statutory Notes and Related Subsidiaries TRANSITION PROVISION Pub. L. 102–484, div. A, title X, § 1061(b), Oct. 23, 1992, 106 Stat. 2504, provided that: ‘‘For purposes of section 943(a) (article 943(a)) of title 10, United States Code, as amended by subsection (a)— ‘‘(1) the person serving as the chief judge of the United States Court of Military Appeals [now United States Court of Appeals for the Armed Forces] on the date of the enactment of this Act [Oct. 23, 1992] shall be deemed to have been designated as the chief judge under such section; and ‘‘(2) the five-year term provided in paragraph (3) of such section shall be deemed to have begun on the date on which such judge was originally designated as the chief judge under section 867(a) or 943 of title 10, United States Code, as the case may be, as that provi- sion of law was in effect on the date of the designa- tion.’’ INAPPLICABILITY OF SUBSECTION (c) Subsec. (c) of this section not to be applied to change civil service status of any attorney who is an employee of United States Court of Military Appeals [now United States Court of Appeals for the Armed Forces] on Nov. 28, 1989, see section 1301(h) of Pub. L. 101–189, set out as a Transitional Provisions note under section 942 of this title. § 944. Art. 144. Procedure The United States Court of Appeals for the Armed Forces may prescribe its rules of proce- dure and may determine the number of judges required to constitute a quorum. (Added Pub. L. 101–189, div. A, title XIII, § 1301(c), Nov. 29, 1989, 103 Stat. 1572; amended Pub. L. 103–337, div. A, title IX, § 924(c)(1), Oct. 5, 1994, 108 Stat. 2831.) Editorial Notes AMENDMENTS 1994—Pub. L. 103–337 substituted ‘‘Court of Appeals for the Armed Forces’’ for ‘‘Court of Military Appeals’’. § 945. Art. 145. Annuities for judges and survivors (a) RETIREMENT ANNUITIES FOR JUDGES.—(1) A person who has completed a term of service for which he was appointed as a judge of the United States Court of Appeals for the Armed Forces is eligible for an annuity under this section upon separation from civilian service in the Federal Government. A person who continues service with the court as a senior judge under section 942(e)(1)(B) of this title (article 142(e)(1)(B)) upon the expiration of the judge’s term shall be con- sidered to have been separated from civilian service in the Federal Government only upon the termination of that continuous service. (2) A person who is eligible for an annuity under this section shall be paid that annuity if, at the time he becomes eligible to receive that annuity, he elects to receive that annuity in lieu of any other annuity for which he may be eligible at the time of such election (whether an immediate or a deferred annuity) under sub- chapter III of chapter 83 or subchapter II of chapter 84 of title 5 or any other retirement sys- tem for civilian employees of the Federal Gov- ernment. Such an election may not be revoked. (3)(A) The Secretary of Defense shall notify the Director of the Office of Personnel Manage- ment whenever an election under paragraph (2) is made affecting any right or interest under subchapter III of chapter 83 or subchapter II of chapter 84 of title 5 based on service as a judge of the United States Court of Appeals for the Armed Forces. (B) Upon receiving any notification under sub- paragraph (A) in the case of a person making an election under paragraph (2), the Director shall determine the amount of the person’s lump-sum credit under subchapter III of chapter 83 or sub- chapter II of chapter 84 of title 5, as applicable, and shall request the Secretary of the Treasury to transfer such amount from the Civil Service Retirement and Disability Fund to the Depart- ment of Defense Military Retirement Fund. The Secretary of the Treasury shall make any trans- fer so requested. (C) In determining the amount of a lump-sum credit under section 8331(8) of title 5 for purposes of this paragraph— (i) interest shall be computed using the rates under section 8334(e)(3) of such title; and (ii) the completion of 5 years of civilian serv- ice (or longer) shall not be a basis for exclud- ing interest. (b) AMOUNT OF ANNUITY.—The annuity payable under this section to a person who makes an election under subsection (a)(2) is 80 percent of the rate of pay for a judge in active service on the United States Court of Appeals for the Armed Forces as of the date on which the person is separated from civilian service. (c) RELATION TO THRIFT SAVINGS PLAN.—Noth- ing in this section affects any right of any per- son to participate in the thrift savings plan under section 8351 of title 5 or subchapter III of chapter 84 of such title. (d) SURVIVOR ANNUITIES.—The Secretary of De- fense shall prescribe by regulation a program to provide annuities for survivors and former spouses of persons receiving annuities under this section by reason of elections made by such per- sons under subsection (a)(2). That program shall, to the maximum extent practicable, provide benefits and establish terms and conditions that are similar to those provided under survivor and former spouse annuity programs under other re- Page 847 TITLE 10—ARMED FORCES § 945 tirement systems for civilian employees of the Federal Government. The program may include provisions for the reduction in the annuity paid the person as a condition for the survivor annu- ity. An election by a judge (including a senior judge) or former judge to receive an annuity under this section terminates any right or inter- est which any other individual may have to a survivor annuity under any other retirement system for civilian employees of the Federal Government based on the service of that judge or former judge as a civilian officer or employee of the Federal Government (except with respect to an election under subsection (f)(1)(B)). (e) COST-OF-LIVING INCREASES.—The Secretary of Defense shall periodically increase annuities and survivor annuities paid under this section in order to take account of changes in the cost of living. The Secretary shall prescribe by regula- tion procedures for increases in annuities under this section. Such system shall, to the max- imum extent appropriate, provide cost-of-living adjustments that are similar to those that are provided under other retirement systems for ci- vilian employees of the Federal Government. (f) ELECTION OF JUDICIAL RETIREMENT BENE- FITS.—(1) A person who is receiving an annuity under this section by reason of service as a judge of the court and who later is appointed as a justice or judge of the United States to hold office during good behavior and who retires from that office, or from regular active service in that office, shall be paid either (A) the annuity under this section, or (B) the annuity or salary to which he is entitled by reason of his service as such a justice or judge of the United States, as determined by an election by that person at the time of his retirement from the office, or from regular active service in the office, of jus- tice or judge of the United States. Such an elec- tion may not be revoked. (2) An election by a person to be paid an annu- ity or salary pursuant to paragraph (1)(B) termi- nates (A) any election previously made by such person to provide a survivor annuity pursuant to subsection (d), and (B) any right of any other in- dividual to receive a survivor annuity pursuant to subsection (d) on the basis of the service of that person. (g) SOURCE OF PAYMENT OF ANNUITIES.—Annu- ities and survivor annuities paid under this sec- tion shall be paid out of the Department of De- fense Military Retirement Fund. (h) ELIGIBILITY TO ELECT BETWEEN RETIREMENT SYSTEMS.—(1) This subsection applies with re- spect to any person who— (A) prior to being appointed as a judge of the United States Court of Appeals for the Armed Forces, performed civilian service of a type making such person subject to the Civil Serv- ice Retirement System; and (B) would be eligible to make an election under section 301(a)(2) of the Federal Employ- ees’ Retirement System Act of 1986, by virtue of being appointed as such a judge, but for the fact that such person has not had a break in service of sufficient duration to be considered someone who is being reemployed by the Fed- eral Government. (2) Any person with respect to whom this sub- section applies shall be eligible to make an elec- tion under section 301(a)(2) of the Federal Em- ployees’ Retirement System Act of 1986 to the same extent and in the same manner (including subject to the condition set forth in section 301(d) of such Act) as if such person’s appoint- ment constituted reemployment with the Fed- eral Government. (Added Pub. L. 101–189, div. A, title XIII, § 1301(c), Nov. 29, 1989, 103 Stat. 1572; amended Pub. L. 102–190, div. A, title X, § 1061(b)(1)(C), Dec. 5, 1991, 105 Stat. 1474; Pub. L. 102–484, div. A, title X, §§ 1052(11), 1062(a)(1), Oct. 23, 1992, 106 Stat. 2499, 2504; Pub. L. 103–337, div. A, title IX, § 924(c)(1), Oct. 5, 1994, 108 Stat. 2831; Pub. L. 114–328, div. A, title V, § 541(e), Dec. 23, 2016, 130 Stat. 2125.) Editorial Notes REFERENCES IN TEXT Section 301(a)(2) and (d) of the Federal Employees’ Retirement System Act of 1986, referred to in subsec. (h), is section 301(a)(2) and (d) of Pub. L. 99–335, which is set out in a note under section 8331 of Title 5, Gov- ernment Organization and Employees. AMENDMENTS 2016—Subsec. (d). Pub. L. 114–328, § 541(e)(1), sub- stituted ‘‘subsection (f)(1)(B)’’ for ‘‘subsection (g)(1)(B)’’. Subsecs. (f) to (i). Pub. L. 114–328, § 541(e)(2), (3), redes- ignated subsecs. (g) to (i) as (f) to (h), respectively, and struck out former subsec. (f). Prior to amendment, text of subsec. (f) read as follows: ‘‘A person who is receiving an annuity under this section by reason of service as a judge of the court and who is appointed to a position in the Federal Government shall, during the period of such person’s service in such position, be entitled to re- ceive only the annuity under this section or the pay for that position, whichever is higher.’’ 1994—Subsecs. (a)(1), (3)(A), (b), (i)(1)(A). Pub. L. 103–337 substituted ‘‘Court of Appeals for the Armed Forces’’ for ‘‘Court of Military Appeals’’. 1992—Subsec. (a)(1). Pub. L. 102–484, § 1052(11), sub- stituted ‘‘section 942(e)(1)(B) of this title (article 142(e)(1)(B))’’ for ‘‘section 943(e)(1)(B) of this title (art. 143(e)(1)(B))’’. Subsec. (i). Pub. L. 102–484, § 1062(a)(1), added subsec. (i). 1991—Subsec. (a)(1). Pub. L. 102–190 inserted at end ‘‘A person who continues service with the court as a senior judge under section 943(e)(1)(B) of this title (art. 143(e)(1)(B)) upon the expiration of the judge’s term shall be considered to have been separated from civil- ian service in the Federal Government only upon the termination of that continuous service.’’ Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1992 AMENDMENT Pub. L. 102–484, div. A, title X, § 1062(a)(2), Oct. 23, 1992, 106 Stat. 2505, provided that: ‘‘The amendment made by paragraph (1) [amending this section] shall apply with respect to any appointment which takes ef- fect on or after the date of the enactment of this Act [Oct. 23, 1992].’’ EFFECTIVE DATE OF 1991 AMENDMENT Amendment by Pub. L. 102–190 effective Nov. 29, 1989, see section 1061(b)(1)(D) of Pub. L. 102–190, set out as a note under section 942 of this title. EFFECTIVE DATE Except as otherwise provided, section applicable with respect to judges of United States Court of Military Ap- peals [now United States Court of Appeals for the Page 848 TITLE 10—ARMED FORCES § 946 Armed Forces] whose terms of service on such court end after Sept. 28, 1988, and to survivors of such judges, see section 1301(f) of Pub. L. 101–189, set out as a Transi- tional Provisions note under section 942 of this title. ADDITIONAL ELECTIONS Pub. L. 102–484, div. A, title X, § 1062(b), Oct. 23, 1992, 106 Stat. 2505, provided that: ‘‘(1) Any individual who is a judge in active service on the United States Court of Military Appeals [now United States Court of Appeals for the Armed Forces] shall be eligible to make an election under section 301(a)(2) of the Federal Employees’ Retirement System Act of 1986 [Pub. L. 99–335, 5 U.S.C. 8331 note] if— ‘‘(A) such individual is such a judge on the date of the enactment of this Act [Oct. 23, 1992]; and ‘‘(B) as of the date of the election, such individual is— ‘‘(i) subject to the Civil Service Retirement Sys- tem; or ‘‘(ii) covered by Social Security but not subject to the Federal Employees’ Retirement System. ‘‘(2) An election under this subsection— ‘‘(A) shall not be effective unless it is— ‘‘(i) made within 30 days after the date of the en- actment of this Act; and ‘‘(ii) in compliance with the condition set forth in section 301(d) of the Federal Employees’ Retire- ment System Act of 1986 [Pub. L. 99–335, 5 U.S.C. 8331 note]; and ‘‘(B) may not be revoked. ‘‘(3) For the purpose of this subsection, a judge of the United States Court of Military Appeals [now United States Court of Appeals for the Armed Forces] shall be considered to be ‘covered by Social Security’ if such judge’s service is employment for the purposes of title II of the Social Security Act [42 U.S.C. 401 et seq.] and chapter 21 of the Internal Revenue Code of 1986 [26 U.S.C. 3101 et seq.].’’ § 946. Art. 146. Military Justice Review Panel (a) ESTABLISHMENT.—The Secretary of Defense shall establish a panel to conduct independent periodic reviews and assessments of the oper- ation of this chapter. The panel shall be known as the ‘‘Military Justice Review Panel’’ (in this section referred to as the ‘‘Panel’’). (b) MEMBERS.— (1) NUMBER OF MEMBERS.—The Panel shall be composed of thirteen members. (2) APPOINTMENT OF CERTAIN MEMBERS.—Each of the following shall appoint one member of the Panel: (A) The Secretary of Defense (in consulta- tion with the Secretary of the department in which the Coast Guard is operating when it is not operating as a service in the Navy). (B) The Attorney General. (C) The Judge Advocates General of the Army, Navy, Air Force, and Coast Guard, and the Staff Judge Advocate to the Com- mandant of the Marine Corps. (3) APPOINTMENT OF REMAINING MEMBERS BY SECRETARY OF DEFENSE.—The Secretary of De- fense shall appoint the remaining members of the Panel, taking into consideration rec- ommendations made by each of the following: (A) The chairman and ranking minority member of the Committee on Armed Serv- ices of the Senate and the Committee on Armed Services of the House of Representa- tives. (B) The Chief Justice of the United States. (C) The Chief Judge of the United States Court of Appeals for the Armed Forces. (4) ESTABLISHMENT OF STAGGERED TERMS.— Notwithstanding subsection (e), members of the Panel appointed to serve on the Panel to fill vacancies that exist due to terms of ap- pointment expiring during the period begin- ning on August 1, 2030, and ending on Novem- ber 30, 2030, shall be appointed to terms as fol- lows: (A) Three members designated by the Sec- retary of Defense shall serve a term of two years. (B) Three members designated by the Sec- retary of Defense shall serve a term of four years. (C) Three members designated by the Sec- retary of Defense shall serve a term of six years. (D) Four members designated by the Sec- retary of Defense shall serve a term of eight years. (c) QUALIFICATIONS OF MEMBERS.—The mem- bers of the Panel shall be appointed from among private United States citizens with expertise in criminal law, as well as appropriate and diverse experience in investigation, prosecution, de- fense, victim representation, or adjudication with respect to courts-martial, Federal civilian courts, or State courts. (d) CHAIR.—The Secretary of Defense shall se- lect the chair of the Panel from among the members. (e) TERM; VACANCIES.— (1) TERM.—Subject to subsection (b)(4) and paragraphs (2) and (3) of this subsection, each member shall be appointed for a term of eight years, and no member may serve more than one term. (2) VACANCY.—Any vacancy in the Panel shall be filled in the same manner as the origi- nal appointment. A member appointed to fill a vacancy in the Panel that occurs before the expiration of the term of appointment of the predecessor of such member shall be appointed for the remainder of the term of such prede- cessor. (3) AVAILABILITY OF REAPPOINTMENT FOR CER- TAIN MEMBERS.—Notwithstanding paragraph (1), a member of the Panel may be appointed to a single additional term if— (A) the appointment of the member is to fill a vacancy described in subsection (b)(4); or (B) the member was initially appointed— (i) to a term of four years or less in ac- cordance with subsection (b)(4); or (ii) to fill a vacancy that occurs before the expiration of the term of the prede- cessor of such member and for which the remainder of the term of such predecessor is four years or less. (f) REVIEWS AND REPORTS.— (1) INITIAL REVIEW OF RECENT AMENDMENTS TO UCMJ.—During fiscal year 2021, the Panel shall conduct an initial review and assessment of the implementation of the amendments made to this chapter during the preceding five years. In conducting the initial review and as- sessment, the Panel may review such other as- pects of the operation of this chapter as the Panel considers appropriate.

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

10 U.S.C. § 945 — Art. 145. Annuities for judges and survivors

**(a) Retirement Annuities for Judges.—** (1) A person who has completed a term of service for which he was appointed as a judge of the United States Court of Appeals for the Armed Forces is eligible for an annuity under this section upon separation from civilian service in the Federal Government. A person who continues service with the court as a senior judge under [section 942(e)(1)(B) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section942/e/1/B&num=0&edition=prelim) (article 142(e)(1)(B)) upon the expiration of the judge’s term shall be considered to have been separated from civilian service in the Federal Government only upon the termination of that continuous service. (2) A person who is eligible for an annuity under this section shall be paid that annuity if, at the time he becomes eligible to receive that annuity, he elects to receive that annuity in lieu of any other annuity for which he may be eligible at the time of such election (whether an immediate or a deferred annuity) under subchapter III of chapter 83 or subchapter II of chapter 84 of title 5 or any other retirement system for civilian employees of the Federal Government. Such an election may not be revoked. (3) (A) The Secretary of Defense shall notify the Director of the Office of Personnel Management whenever an election under paragraph (2) is made affecting any right or interest under subchapter III of chapter 83 or subchapter II of chapter 84 of title 5 based on service as a judge of the United States Court of Appeals for the Armed Forces. (B) Upon receiving any notification under subparagraph (A) in the case of a person making an election under paragraph (2), the Director shall determine the amount of the person’s lump-sum credit under subchapter II

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

26 U.S.C. § 3101 — Rate of tax

**(a) Old-age, survivors, and disability insurance** In addition to other taxes, there is hereby imposed on the income of every individual a tax equal to 6.2 percent of the wages (as defined in section 3121(a)) received by the individual with respect to employment (as defined in section 3121(b)). **(b) Hospital insurance** (1) **In general** — In addition to the tax imposed by the preceding subsection, there is hereby imposed on the income of every individual a tax equal to 1.45 percent of the wages (as defined in section 3121(a)) received by him with respect to employment (as defined in section 3121(b)). (2) **Additional tax** — In addition to the tax imposed by paragraph (1) and the preceding subsection, there is hereby imposed on every taxpayer (other than a corporation, estate, or trust) a tax equal to 0.9 percent of wages which are received with respect to employment (as defined in section 3121(b)) during any taxable year beginning after December 31, 2012, and which are in excess of— (A) in the case of a joint return, $250,000, (B) in the case of a married taxpayer (as defined in section 7703) filing a separate return, ½ of the dollar amount determined under subparagraph (A), and (C) in any other case, $200,000. **(c) Relief from taxes in cases covered by certain international agreements** During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, wages received by or paid to an individual shall be exempt from the taxes imposed by this section to the extent that such wages are subject under such agreement exclusively to the laws applicable to the social security system of such foreign country.

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

26 U.S.C. § 3101 — Rate of tax

Page 2677 TITLE 26—INTERNAL REVENUE CODE § 3101 Subchapter A—Tax on Employees Sec. 3101. Rate of tax. 3102. Deduction of tax from wages. § 3101. Rate of tax (a) Old-age, survivors, and disability insurance In addition to other taxes, there is hereby im- posed on the income of every individual a tax equal to 6.2 percent of the wages (as defined in section 3121(a)) received by the individual with respect to employment (as defined in section 3121(b)). (b) Hospital insurance (1) In general In addition to the tax imposed by the pre- ceding subsection, there is hereby imposed on the income of every individual a tax equal to 1.45 percent of the wages (as defined in section 3121(a)) received by him with respect to em- ployment (as defined in section 3121(b)). (2) Additional tax In addition to the tax imposed by paragraph (1) and the preceding subsection, there is here- by imposed on every taxpayer (other than a corporation, estate, or trust) a tax equal to 0.9 percent of wages which are received with re- spect to employment (as defined in section 3121(b)) during any taxable year beginning after December 31, 2012, and which are in ex- cess of— (A) in the case of a joint return, $250,000, (B) in the case of a married taxpayer (as defined in section 7703) filing a separate re- turn, 1⁄2 of the dollar amount determined under subparagraph (A), and (C) in any other case, $200,000. (c) Relief from taxes in cases covered by certain international agreements During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, wages received by or paid to an indi- vidual shall be exempt from the taxes imposed by this section to the extent that such wages are subject under s

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

42 U.S.C. § 401 — Trust Funds

**(a) Federal Old-Age and Survivors Insurance Trust Fund** There is hereby created on the books of the Treasury of the United States a trust fund to be known as the “Federal Old-Age and Survivors Insurance Trust Fund”. The Federal Old-Age and Survivors Insurance Trust Fund shall consist of the securities held by the Secretary of the Treasury for the Old-Age Reserve Account and the amount standing to the credit of the Old-Age Reserve Account on the books of the Treasury on January 1, 1940, which securities and amount the Secretary of the Treasury is authorized and directed to transfer to the Federal Old-Age and Survivors Insurance Trust Fund, and, in addition, such gifts and bequests as may be made as provided in subsection (i)(1), and such amounts as may be appropriated to, or deposited in, the Federal Old-Age and Survivors Insurance Trust Fund as hereinafter provided. There is hereby appropriated to the Federal Old-Age and Survivors Insurance Trust Fund for the fiscal year ending June 30, 1941, and for each fiscal year thereafter, out of any moneys in the Treasury not otherwise appropriated, amounts equivalent to 100 per centum of— (1) the taxes (including interest, penalties, and additions to the taxes) received under subchapter A of chapter 9 of the Internal Revenue Code of 1939 (and covered into the Treasury) which are deposited into the Treasury by collectors of internal revenue before January 1, 1951; and (2) the taxes certified each month by the Commissioner of Internal Revenue as taxes received under subchapter A of chapter 9 of such Code which are deposited into the Treasury by collectors of internal revenue after December 31, 1950, and before January 1, 1953, with respect to assessments of such taxes made before January 1, 1951; and (3) the taxes imposed by

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

42 U.S.C. § 401 — Trust Funds

Page 1800 TITLE 42—THE PUBLIC HEALTH AND WELFARE § 401 § 401. Trust Funds (a) Federal Old-Age and Survivors Insurance Trust Fund There is hereby created on the books of the Treasury of the United States a trust fund to be known as the ‘‘Federal Old-Age and Survivors Insurance Trust Fund’’. The Federal Old-Age and Survivors Insurance Trust Fund shall con- sist of the securities held by the Secretary of the Treasury for the Old-Age Reserve Account and the amount standing to the credit of the Old-Age Reserve Account on the books of the Treasury on January 1, 1940, which securities and amount the Secretary of the Treasury is au- thorized and directed to transfer to the Federal Old-Age and Survivors Insurance Trust Fund, and, in addition, such gifts and bequests as may be made as provided in subsection (i)(1), and such amounts as may be appropriated to, or de- posited in, the Federal Old-Age and Survivors Insurance Trust Fund as hereinafter provided. There is hereby appropriated to the Federal Old- Age and Survivors Insurance Trust Fund for the fiscal year ending June 30, 1941, and for each fis- cal year thereafter, out of any moneys in the Treasury not otherwise appropriated, amounts equivalent to 100 per centum of— (1) the taxes (including interest, penalties, and additions to the taxes) received under sub- chapter A of chapter 9 of the Internal Revenue Code of 1939 (and covered into the Treasury) which are deposited into the Treasury by col- lectors of internal revenue before January 1, 1951; and (2) the taxes certified each month by the Commissioner of Internal Revenue as taxes re- ceived under subchapter A of chapter 9 of such Code which are deposited into the Treasury by collectors of internal revenue after December 31, 1950, and before Ja

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

5 U.S.C. § 8331 — Definitions

For the purpose of this subchapter— (1) “employee” means— (A) an employee as defined by [section 2105 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section2105&num=0&edition=prelim); (B) the Architect of the Capitol, an employee of the Architect of the Capitol, and an employee of the Botanic Garden; (C) a Congressional employee as defined by [section 2107 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section2107&num=0&edition=prelim) (other than the Architect of the Capitol, an employee of the Architect of the Capitol, and an employee of the Botanic Garden), after he gives notice in writing to the official by whom he is paid of his desire to become subject to this subchapter; (D) a temporary Congressional employee appointed at an annual rate of pay, after he gives notice in writing to the official by whom he is paid of his desire to become subject to this subchapter; (E) a United States Commissioner whose total pay for services performed as Commissioner is not less than $3,000 in each of the last 3 consecutive calendar years ending after December 31, 1954; (F) an individual employed by a county committee established under [section 590h(b) of title 16](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title16-section590h/b&num=0&edition=prelim); (G) an individual first employed by the government of the District of Columbia before October 1, 1987; (H) an individual employed by Gallaudet College; (I) an individual appointed to a position on the office staff of a former President under section 1(b) of the Act of August 25, 1958 (72 Stat. 838); (J) an alien (i) who was previously employed by the Government, (ii) who is employed full time by a foreign government

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

5 U.S.C. § 8331 — Definitions

Page 975 TITLE 5—GOVERNMENT ORGANIZATION AND EMPLOYEES § 8331 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 REFERENCES IN TEXT Section 2 of the Act of September 26, 1961 (75 Stat. 648), referred to in subsec. (b)(1), is set out as a note under section 8322 of this title. § 8320. Offense or violation committed in compli- ance with orders When it is established by satisfactory evidence that an individual— (1) was convicted of an offense named by sec- tion 8312 of this title; or (2) violated section 8314 or 8315 of this title; as a result of proper compliance with orders issued, in a confidential relationship, by an agency or other authority of the Government of the United States or the government of the District of Columbia, the right to receive an- nuity or retired pay may not be denied. (Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 564.) HISTORICAL AND REVISION NOTES Derivation U.S. Code Revised Statutes and Statutes at Large .................. 5 U.S.C. 2285(c). Sept. 26, 1961, Pub. L. 87–299, § 1 ‘‘Sec. 6(c)’’, 75 Stat. 645. The reference to conviction of an offense which con- stitutes a violation of former section 2283 (which is car- ried into this title as sections 8314 and 8315) is omitted as being covered by the words ‘‘violated section 8314 or 8315 of this title’’ which are added on authority of the words ‘‘conviction or violation’’ in former section 2285(c). 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. § 8321. Liability of accountable employees An accountable employee may not be held re- sponsible for a payment made in violation of t

Source: Supplied 2024 U.S. Code historical extraction · 5 U.S.C. § 8331

Stored review status: historical_2024_not_currentness_verified. The source passage cites 5 U.S.C. § 8331. This identifies an authority to review, not proof of applicability.