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10 U.S.C. § 2134 — Untitled legal text
Federal law — U.S. Code and appendices · legal_authorities
Page 1696
TITLE 10—ARMED FORCES
§ 2131
or 37, United States Code, amended by section 611, 612,
613, or 614 to an individual who would have been enti-
tled to the tax treatment accorded by section 112 of the
Internal Revenue Code of 1986 [26 U.S.C. 112] on the date
on which the member would have otherwise earned the
bonus, special pay, or similar benefit, but for the fact
that the statutory authority for the bonus, special pay,
or similar benefit lapsed on December 31, 2007, shall be
treated as covered by such section 112.
‘‘(e) RETROACTIVE IMPLEMENTATION OF ARMY REFER-
RAL BONUS.—The Secretary of the Army may pay a
bonus under [former] section 3252 of title 10, United
States Code, as added by section 671(a)(1), to an indi-
vidual referred to in subsection (a)(2) of such section
3252 who made a referral, as described in subsection (b)
of such section 3252, to an Army recruiter during the
period beginning on January 1, 2008, and ending on the
date of the enactment of this Act [Jan. 28, 2008].
‘‘(f) SECRETARY CONCERNED DEFINED.—In this section,
the term ‘Secretary concerned’ has the meaning given
that term in section 101(5) of title 37, United States
Code.’’
APPLICATION OF INCREASE
In case of amendment by section 615(h) of Pub. L.
107–314 to increase maximum amount of special pay or
bonus that may be paid during any 12-month period,
amended limitation is applicable to 12-month periods
beginning after Sept. 30, 2002, see section 615(i) of Pub.
L. 107–314, set out as a note under section 301d of Title
37, Pay and Allowances of the Uniformed Services.
COVERAGE OF PERIOD OF LAPSED AUTHORITY
Pub. L. 103–160, div. A, title VI, § 611(d), Nov. 30, 1993,
107 Stat. 1679, provided that:
‘‘(1) In the case of a person described in paragraph (2)
who execute
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Page 1696
TITLE 10—ARMED FORCES
§ 2131
or 37, United States Code, amended by section 611, 612,
613, or 614 to an individual who would have been enti-
tled to the tax treatment accorded by section 112 of the
Internal Revenue Code of 1986 [26 U.S.C. 112] on the date
on which the member would have otherwise earned the
bonus, special pay, or similar benefit, but for the fact
that the statutory authority for the bonus, special pay,
or similar benefit lapsed on December 31, 2007, shall be
treated as covered by such section 112.
‘‘(e) RETROACTIVE IMPLEMENTATION OF ARMY REFER-
RAL BONUS.—The Secretary of the Army may pay a
bonus under [former] section 3252 of title 10, United
States Code, as added by section 671(a)(1), to an indi-
vidual referred to in subsection (a)(2) of such section
3252 who made a referral, as described in subsection (b)
of such section 3252, to an Army recruiter during the
period beginning on January 1, 2008, and ending on the
date of the enactment of this Act [Jan. 28, 2008].
‘‘(f) SECRETARY CONCERNED DEFINED.—In this section,
the term ‘Secretary concerned’ has the meaning given
that term in section 101(5) of title 37, United States
Code.’’
APPLICATION OF INCREASE
In case of amendment by section 615(h) of Pub. L.
107–314 to increase maximum amount of special pay or
bonus that may be paid during any 12-month period,
amended limitation is applicable to 12-month periods
beginning after Sept. 30, 2002, see section 615(i) of Pub.
L. 107–314, set out as a note under section 301d of Title
37, Pay and Allowances of the Uniformed Services.
COVERAGE OF PERIOD OF LAPSED AUTHORITY
Pub. L. 103–160, div. A, title VI, § 611(d), Nov. 30, 1993,
107 Stat. 1679, provided that:
‘‘(1) In the case of a person described in paragraph (2)
who executes an agreement described in paragraph (3)
during the 90-day period beginning on the date of the
enactment of this Act [Nov. 30, 1993], the Secretary
concerned may treat the agreement for purposes of the
accession bonus, monthly stipend, or special pay au-
thorized under the agreement as having been executed
and accepted on the first date on which the person
would have qualified for such an agreement had the
amendments made by this section [amending this sec-
tion and sections 302d and 302e of Title 37, Pay and Al-
lowances of the Uniformed Services] taken effect on
October 1, 1993.
‘‘(2) A person referred to in paragraph (1) is a person
described in section 2130a(b) of title 10, United States
Code, or section 302d(a)(1) or 302e(b) of title 37, United
States Code, who, during the period beginning on Octo-
ber 1, 1993, and ending on the date of the enactment of
this Act, would have qualified for an agreement de-
scribed in paragraph (3) had the amendments made by
this section taken effect on October 1, 1993.
‘‘(3) An agreement referred to in this subsection is an
agreement with the Secretary concerned that is a con-
dition for the payment of an accession bonus and
monthly stipend under section 2130a of title 10, United
States Code, an accession bonus under section 302d of
title 37, United States Code, or incentive special pay
under section 302e of title 37, United States Code.
‘‘(4) For purposes of this subsection, the term ‘Sec-
retary concerned’ has the meaning given that term in
section 101(5) of title 37, United States Code.’’
[For provisions relating to coverage of period of
lapsed authority from Oct. 1, 1992, to Oct. 23, 1992, for
payment of bonuses or other special pay under this sec-
tion, see section 612(j)(2) of Pub. L. 102–484, set out as
a note under section 301b of Title 37, Pay and Allow-
ances of the Uniformed Services.]
ACCESSION
BONUSES
FOR
CANDIDATES
EXECUTING
AGREEMENTS DURING 90-DAY PERIOD BEGINNING DE-
CEMBER 5, 1991
Pub. L. 102–190, div. A, title VI, § 612(c)(2), Dec. 5, 1991,
105 Stat. 1376, provided that:
‘‘(A) In the case of a person described in subparagraph
(B) who executes an agreement under section 2130a of
such title [10 U.S.C. 2130a] during the 90-day period be-
ginning on the date of the enactment of this Act [Dec.
5, 1991], the Secretary concerned may treat such agree-
ment as having been executed and accepted for pur-
poses of such section on the first date on which the per-
son would have qualified for such an agreement had the
amendment made by paragraph (1) [amending this sec-
tion] taken effect on October 1, 1991.
‘‘(B) A person referred to in subparagraph (A) is a per-
son who, during the period beginning on October 1, 1991,
and ending on the date of the enactment of this Act,
would have qualified for an agreement under such sec-
tion had the amendment made by paragraph (1) taken
effect on October 1, 1991.
‘‘(C) For purposes of this paragraph, the term ‘Sec-
retary concerned’ has the meaning given that term in
section 101(8) of such title [now 10 U.S.C. 101(a)(9)].’’
CHAPTER 106—EDUCATIONAL ASSISTANCE
FOR MEMBERS OF THE SELECTED RESERVE
Sec.
2131.
Reference to chapter 1606.
[2132 to 2137. Renumbered.]
2138.
Savings provision.
Editorial Notes
AMENDMENTS
1994—Pub. L. 103–337, div. A, title XVI, § 1663(b)(7),
Oct. 5, 1994, 108 Stat. 3007, added items 2131 and 2138 and
struck out former items 2131 to 2138.
1984—Pub. L. 98–525, title VII, § 705(a)(1), Oct. 19, 1984,
98 Stat. 2564, substituted ‘‘MEMBERS OF THE SE-
LECTED RESERVE’’ for ‘‘ENLISTED MEMBERS OF
THE SELECTED RESERVE OF THE READY RE-
SERVE’’ in chapter heading, ‘‘Time limitation for use
of entitlement’’ for ‘‘Termination of assistance; refund
by member’’ in item 2133, ‘‘Termination of assistance’’
for ‘‘Reports to Congress’’ in item 2134, ‘‘Failure to par-
ticipate satisfactorily; penalties’’ for ‘‘Termination of
program’’ in item 2135, and added items 2136 to 2138.
§ 2131. Reference to chapter 1606
Provisions of law relating to educational as-
sistance for members of the Selected Reserve
under the Montgomery GI Bill program are set
forth in chapter 1606 of this title (beginning with
section 16131).
(Added Pub. L. 103–337, div. A, title XVI,
§ 1663(b)(7), Oct. 5, 1994, 108 Stat. 3007.)
Editorial Notes
PRIOR PROVISIONS
Prior section 2131 was renumbered section 16131 of
this title.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE
Section effective Dec. 1, 1994, except as otherwise pro-
vided, see section 1691 of Pub. L. 103–337, set out as a
note under section 10001 of this title.
[§ 2132. Renumbered § 16132]
[§ 2133. Renumbered § 16133]
[§ 2134. Renumbered § 16134]
[§ 2135. Renumbered § 16135]
[§ 2136. Renumbered § 16136]
[§ 2137. Renumbered § 16137]
§ 2138. Savings provision
A member who entered into an agreement
under this chapter before July 1, 1985, shall con-
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In General.—** The following definitions apply in this title:
(1) The term “United States”, in a geographic sense, means the States and the District of Columbia.
(2) Repealed. Pub. L. 109–163, div. A, title X, § 1057(a)(1), Jan. 6, 2006, 119 Stat. 3440.]
(3) The term “possessions” includes the Virgin Islands, Guam, American Samoa, and the Guano Islands, so long as they remain possessions, but does not include any Commonwealth.
(4) The term “armed forces” means the Army, Navy, Air Force, Marine Corps, Space Force, and Coast Guard.
(5) The term “uniformed services” means—
(A) the armed forces;
(B) the commissioned corps of the National Oceanic and Atmospheric Administration; and
(C) the commissioned corps of the Public Health Service.
(6) The term “department”, when used with respect to a military department, means the executive part of the department and all field headquarters, forces, reserve components, installations, activities, and functions under the control or supervision of the Secretary of the department. When used with respect to the Department of Defense, such term means the executive part of the department, including the executive parts of the military departments, and all field headquarters, forces, reserve components, installations, activities, and functions under the control or supervision of the Secretary of Defense, including those of the military departments.
(7) The term “executive part of the department” means the executive part of the Department of Defense, Department of the Army, Department of the Navy, or Department of the Air Force, as the case may be, at the seat of government.
(8) The term “military departments” means the Department of the Army, the Department of the Navy, and the Department of the Air Force.
(9) The term
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Federal law — U.S. Code and appendices · legal_authorities
Page 20
TITLE 10—ARMED FORCES
§ 101
§ 101. Definitions
(a) IN
GENERAL.—The following definitions
apply in this title:
(1) The term ‘‘United States’’, in a geo-
graphic sense, means the States and the Dis-
trict of Columbia.
[(2) Repealed. Pub. L. 109–163, div. A, title X,
§ 1057(a)(1), Jan. 6, 2006, 119 Stat. 3440.]
(3) The term ‘‘possessions’’ includes the Vir-
gin Islands, Guam, American Samoa, and the
Guano Islands, so long as they remain posses-
sions, but does not include any Common-
wealth.
(4) The term ‘‘armed forces’’ means the
Army, Navy, Air Force, Marine Corps, Space
Force, and Coast Guard.
(5) The term ‘‘uniformed services’’ means—
(A) the armed forces;
(B) the commissioned corps of the Na-
tional Oceanic and Atmospheric Administra-
tion; and
(C) the commissioned corps of the Public
Health Service.
(6) The term ‘‘department’’, when used with
respect to a military department, means the
executive part of the department and all field
headquarters, forces, reserve components, in-
stallations, activities, and functions under the
control or supervision of the Secretary of the
department. When used with respect to the De-
partment of Defense, such term means the ex-
ecutive part of the department, including the
executive parts of the military departments,
and all field headquarters, forces, reserve com-
ponents, installations, activities, and func-
tions under the control or supervision of the
Secretary of Defense, including those of the
military departments.
(7) The term ‘‘executive part of the depart-
ment’’ means the executive part of the Depart-
ment of Defense, Department of the Army, De-
partment of the Navy, or Department of the
Air Force, as the case may be, at the seat of
government.
(8) The term ‘‘military departments’’ means
t
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Bonus Authorized.—**
(1) A person described in subsection (b) who, during the period beginning on November 29, 1989, and ending on December 31, 2026, executes a written agreement in accordance with subsection (c) to accept an appointment as a nurse officer may, upon the acceptance of the agreement by the Secretary concerned, be paid an accession bonus of not more than $40,000. The bonus shall be paid in periodic installments, as determined by the Secretary concerned at the time the agreement is accepted, except that the first installment may not exceed $20,000.
(2) In addition to the accession bonus payable under paragraph (1), a person selected under such paragraph shall be entitled to a monthly stipend in an amount not to exceed the stipend rate in effect under [section 2121(d) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section2121/d&num=0&edition=prelim) for each month the individual is enrolled as a full-time student in an accredited baccalaureate degree program in nursing at a civilian educational institution by the Secretary selecting the person. The continuation bonus may be paid for not more than 24 months.
**(b) Eligible Students.—** A person eligible to enter into an agreement under subsection (a) is a person who—
(1) is enrolled as a full-time student in an accredited baccalaureate degree program in nursing at a civilian educational institution that does not have a Senior Reserve Officers’ Training Corps program established under [section 2102 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section2102&num=0&edition=prelim) by the Secretary selecting the person or that has a Senior Reserve Officers’ Training Corps program for which the student is ineligible;
(2) has comple
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Federal law — U.S. Code and appendices · legal_authorities
Page 1693
TITLE 10—ARMED FORCES
§ 2130a
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2006 AMENDMENT
Amendment by Pub. L. 109–364 effective Oct. 1, 2006,
except that adjustments required by the second sen-
tence of subsec. (e) of this section to be made in 2007
shall not be made, see section 538(d) of Pub. L. 109–364,
set out as a note under section 2121 of this title.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96–513 effective Dec. 12, 1980,
see section 701(b)(3) of Pub. L. 96–513, set out as a note
under section 101 of this title.
REPORTS ON IMPLEMENTATION AND ON SUCCESS OF
FINANCIAL ASSISTANCE PROGRAM
Pub. L. 101–189, div. A, title VII, § 725(e), Nov. 29, 1989,
103 Stat. 1479, directed Secretary of Defense, not later
than Mar. 1, 1990, to submit to Congress a report de-
scribing the manner in which the new authority pro-
vided by such section 725 (amending 10 U.S.C. 2120 to
2122, 2124, and 2127) was implemented.
Pub. L. 101–189, div. A, title VII, § 725(f), Nov. 29, 1989,
103 Stat. 1479, directed Secretary of Defense, not later
than Mar. 1, 1991, to submit to Congress a report evalu-
ating the success of the financial assistance program
established by such section 725 and describing the num-
ber of participants in the program receiving specialized
training payments under 10 U.S.C. 2127(e) and the pro-
jected number of officers to be gained, by specialty, as
a result of the program for each military department.
§ 2128. Accession bonus for members of the pro-
gram
(a) AVAILABILITY OF BONUS.—The Secretary of
Defense may offer a person who enters into an
agreement under section 2122(a)(2) of this title
an accession bonus of not more than $100,000 as
part of the agreement.
(b) RELATION TO OTHER PAYMENTS.—An acces-
sion
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Enlisted personnel** Gross income does not include compensation received for active service as a member below the grade of commissioned officer in the Armed Forces of the United States for any month during any part of which such member—
(1) served in a combat zone, or
(2) was hospitalized as a result of wounds, disease, or injury incurred while serving in a combat zone; but this paragraph shall not apply for any month beginning more than 2 years after the date of the termination of combatant activities in such zone.
**(b) Commissioned officers** Gross income does not include so much of the compensation as does not exceed the maximum enlisted amount received for active service as a commissioned officer in the Armed Forces of the United States for any month during any part of which such officer—
(1) served in a combat zone, or
(2) was hospitalized as a result of wounds, disease, or injury incurred while serving in a combat zone; but this paragraph shall not apply for any month beginning more than 2 years after the date of the termination of combatant activities in such zone.
With respect to service in the combat zone designated for purposes of the Vietnam conflict, paragraph (2) shall not apply to any month after January 1978.
**(c) Definitions** For purposes of this section—
(1) The term “commissioned officer” does not include a commissioned warrant officer.
(2) The term “combat zone” means any area which the President of the United States by Executive Order designates, for purposes of this section or corresponding provisions of prior income tax laws, as an area in which Armed Forces of the United States are or have engaged in combat.
(3) Service is performed in a combat zone only if performed on or after the date designated by the President by Executive O
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Federal law — U.S. Code and appendices · legal_authorities
Page 561
TITLE 26—INTERNAL REVENUE CODE
§ 112
of any amount deducted in any prior taxable
year to the extent such amount did not reduce
the amount of tax imposed by this chapter.
(b) Credits
(1) In general
If—
(A) a credit was allowable with respect to
any amount for any prior taxable year, and
(B) during the taxable year there is a
downward price adjustment or similar ad-
justment,
the tax imposed by this chapter for the tax-
able year shall be increased by the amount of
the credit attributable to the adjustment.
(2) Exception where credit did not reduce tax
Paragraph (1) shall not apply to the extent
that the credit allowable for the recovered
amount did not reduce the amount of tax im-
posed by this chapter.
(3) Exception for investment tax credit and for-
eign tax credit
This subsection shall not apply with respect
to the credit determined under section 46 and
the foreign tax credit.
(c) Treatment of carryovers
For purposes of this section, an increase in a
carryover which has not expired before the be-
ginning of the taxable year in which the recov-
ery or adjustment takes place shall be treated
as reducing tax imposed by this chapter.
(d) Special rules for accumulated earnings tax
and for personal holding company tax
In applying subsection (a) for the purpose of
determining
the
accumulated
earnings
tax
under section 531 or the tax under section 541
(relating to personal holding companies)—
(1) any excluded amount under subsection
(a) allowed for the purposes of this subtitle
(other than section 531 or section 541) shall be
allowed whether or not such amount resulted
in a reduction of the tax under section 531 or
the tax under section 541 for the prior taxable
year; and
(2) where any excluded amount under sub-
section (a) was n
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Federal law — U.S. Code and appendices · legal_authorities
<a id="section-2135"></a>
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