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2 U.S.C. § 6115 — Expense allowance of President pro tem-

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2 U.S.C. § 6115 — Expense allowance of President pro tem-

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Page 628 TITLE 2—THE CONGRESS § 6112 Editorial Notes CODIFICATION Section was formerly classified to section 32 of this title prior to editorial reclassification and renumbering as this section. R.S. § 36 derived from act Aug. 16, 1856, ch. 123, § 2, 11 Stat. 48. CROSS REFERENCES Compensation of Vice President, see section 104 of Title 3, The President. § 6112. Compensation of Deputy President pro tempore of Senate Effective January 5, 1977, the compensation of a Deputy President pro tempore of the Senate shall be at a rate equal to the rate of annual compensation of the President pro tempore and the Majority and Minority Leaders of the Sen- ate. (Pub. L. 95–26, title I, May 4, 1977, 91 Stat. 79.) Editorial Notes CODIFICATION Section was formerly classified to section 32a of this title prior to editorial reclassification and renumbering as this section. Section is from the Supplemental Appropriations Act, 1977. § 6113. Appointment and compensation of em- ployees by President pro tempore of Senate Effective October 1, 1979, the President pro tempore is authorized to appoint and fix the compensation of such employees as he deems ap- propriate: Provided, That the gross compensa- tion paid to such employees shall not exceed $123,000 each fiscal year. (Pub. L. 96–38, title I, § 101, July 25, 1979, 93 Stat. 111.) Editorial Notes CODIFICATION Section was formerly classified to section 61k of this title prior to editorial reclassification and renumbering as this section. Section is from the Supplemental Appropriations Act, 1979. Statutory Notes and Related Subsidiaries INCREASES IN COMPENSATION Increases in compensation for Senate officers and em- ployees under authority of Federal Pay Comparability Act of 1970 (Pub. L. 91–656), see Salary Directives of President pro tempore of the Senate, set out as notes under section 4571 of this title. § 6114. Appointment and compensation of Admin- istrative Assistant, Legislative Assistant, and Executive Secretary for Deputy President pro tempore of Senate Effective April 1, 1977, the Deputy President pro tempore is authorized to appoint and fix the compensation of an Administrative Assistant at not to exceed $47,595 per annum; a Legislative Assistant at not to exceed $40,080 per annum, and an Executive Secretary at not to exceed $23,380 per annum. (Pub. L. 95–26, title I, May 4, 1977, 91 Stat. 80.) Editorial Notes CODIFICATION Section was formerly classified to section 61l of this title prior to editorial reclassification and renumbering as this section. Section is from the Supplemental Appropriations Act, 1977. Statutory Notes and Related Subsidiaries INCREASES IN COMPENSATION Increases in compensation for officers and employees of the Senate under authority of the Federal Pay Com- parability Act of 1970 (Pub. L. 91–656), see Salary Direc- tives of the President pro tempore of the Senate, set out as notes under section 4571 of this title. § 6115. Expense allowance of President pro tem- pore of Senate; methods of payment; tax- ability Effective with fiscal year 1978 and each fiscal year thereafter, there is hereby authorized an expense allowance for the President Pro Tem- pore which shall not exceed $40,000 each fiscal year. The President Pro Tempore may receive the expense allowance (1) as reimbursement for actual expenses incurred upon certification and documentation of such expenses by the Presi- dent Pro Tempore, or (2) in equal monthly pay- ments. Such amounts paid to the President Pro Tempore as reimbursement of actual expenses incurred upon certification and documentation pursuant to this provision, shall not be reported as income, and the expenses so reimbursed shall not be allowed as a deduction, under title 26. (Pub. L. 95–355, title I, Sept. 8, 1978, 92 Stat. 532; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 108–7, div. H, title I, § 1(b)(2), Feb. 20, 2003, 117 Stat. 349; Pub. L. 108–447, div. G, title I, § 13(a)(2), Dec. 8, 2004, 118 Stat. 3171.) Editorial Notes CODIFICATION Section was formerly classified to section 32b of this title prior to editorial reclassification and renumbering as this section. AMENDMENTS 2004—Pub. L. 108–447 substituted ‘‘$40,000’’ for ‘‘$20,000’’. 2003—Pub. L. 108–7 substituted ‘‘$20,000’’ for ‘‘$10,000’’. 1986—Pub. L. 99–514 substituted ‘‘Internal Revenue Code of 1986’’ for ‘‘Internal Revenue Code of 1954’’, which for purposes of codification was translated as ‘‘title 26’’ thus requiring no change in text. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2004 AMENDMENT Amendment by Pub. L. 108–447 applicable to fiscal year 2005 and each fiscal year thereafter, see section 13(c) of Pub. L. 108–447, set out as a note under section 6102 of this title. EFFECTIVE DATE OF 2003 AMENDMENT Amendment by Pub. L. 108–7 applicable to fiscal year 2003 and each fiscal year thereafter, see section 1(f) of Pub. L. 108–7, set out as a note under section 6102 of this title. Page 629 TITLE 2—THE CONGRESS § 6117 OFFICE OF THE PRESIDENT PRO TEMPORE EMERITUS OF THE SENATE Pub. L. 108–7, div. H, title I, § 7, Feb. 20, 2003, 117 Stat. 350, as amended by Pub. L. 108–447, div. G, title I, §§ 4, 13(b), Dec. 8, 2004, 118 Stat. 3169, 3171; Pub. L. 110–161, div. H, title I, § 2, Dec. 26, 2007, 121 Stat. 2221; Pub. L. 113–235, div. H, title I, § 2, Dec. 16, 2014, 128 Stat. 2525, provided that: ‘‘(a) ESTABLISHMENT.—There is established the Office of the President pro tempore emeritus of the Senate. ‘‘(b) DESIGNATION.—Any Member of the Senate who— ‘‘(1) is designated by the Senate as the President pro tempore emeritus of the United States Senate; and ‘‘(2) is serving as a Member of the Senate, shall be the President pro tempore emeritus of the United States Senate. ‘‘(c) APPOINTMENT AND COMPENSATION OF EMPLOY- EES.—The President pro tempore emeritus is authorized to appoint and fix the compensation of such employees as the President pro tempore emeritus determines ap- propriate. ‘‘(d) EXPENSE ALLOWANCE.—There is authorized an ex- pense allowance for the President pro tempore emer- itus which shall not exceed $15,000 each fiscal year. The President pro tempore emeritus may receive the ex- pense allowance: (1) as reimbursement for actual ex- penses incurred upon certification and documentation of such expenses by the President pro tempore emer- itus; or (2) in equal monthly payments. Such amounts paid to the President pro tempore emeritus as reim- bursement of actual expenses incurred upon certifi- cation and documentation under this subsection, shall not be reported as income, and the expenses so reim- bursed shall not be allowed as a deduction under the In- ternal Revenue Code of 1986 [26 U.S.C. 1 et seq.]. ‘‘(e) EFFECTIVE DATE.—This section shall take effect on the date of enactment of this Act [Feb. 20, 2003] and shall apply only with respect to the 108th Congress, the 109th Congress, the 110th Congress, and the 114th Con- gress.’’ § 6116. Special delivery postage allowance for President of Senate The Secretary of the Senate is authorized and directed to procure and furnish each fiscal year (commencing with the fiscal year ending Sep- tember 30, 1982) to the President of the Senate, upon request by such person, United States spe- cial delivery postage stamps in such amount as may be necessary for the mailing of postal mat- ters arising in connection with his official busi- ness. (Pub. L. 97–51, § 127(a)(1), Oct. 1, 1981, 95 Stat. 965.) Editorial Notes CODIFICATION Section was formerly classified to section 42a of this title prior to editorial reclassification and renumbering as this section. § 6117. Stationery allowance for President of Sen- ate Effective April 1, 1975, and each fiscal year thereafter, the annual allowance for stationery for the President of the Senate shall be $8,000. (July 1, 1941, ch. 268, 55 Stat. 450; June 13, 1945, ch. 189, 59 Stat. 244; June 14, 1948, ch. 467, 62 Stat. 425; Oct. 11, 1951, ch. 485, 65 Stat. 391; Aug. 1, 1953, ch. 304, title I, 67 Stat. 320; Aug. 5, 1955, ch. 568, 69 Stat. 504; Pub. L. 88–258, title IV, Jan. 6, 1964, 77 Stat. 864; Pub. L. 90–21, title I, May 29, 1967, 81 Stat. 38; Pub. L. 91–145, Dec. 12, 1969, 83 Stat. 342; Pub. L. 92–51, July 9, 1971, 85 Stat. 128; Pub. L. 92–184, ch. IV, Dec. 15, 1971, 85 Stat. 635; Pub. L. 92–607, ch. V, § 506(k)(3), formerly § 506(h)(3), Oct. 31, 1972, 86 Stat. 1508, renumbered § 506(i)(3), Pub. L. 95–391, title I, § 108(a), Sept. 30, 1978, 92 Stat. 773, renumbered § 506(j)(3), Pub. L. 96–304, title I, § 101(e), July 8, 1980, 94 Stat. 889, renum- bered § 506(k)(3), Pub. L. 97–276, § 101(e), Oct. 2, 1982, 96 Stat. 1189; Pub. L. 94–32, title I, June 12, 1975, 89 Stat. 182; Pub. L. 108–7, div. H, title I, § 2(a), Feb. 20, 2003, 117 Stat. 349.) Editorial Notes CODIFICATION Section was formerly classified to section 46a of this title prior to editorial reclassification and renumbering as this section. Section is from Legislative Branch Appropriation Act, 1942, and subsequent Legislative Branch Appro- priation Acts. AMENDMENTS 2003—Pub. L. 108–7 substituted ‘‘$8,000’’ for ‘‘$4,500’’. 1975—Pub. L. 94–32 substituted ‘‘Effective April 1, 1975, and each fiscal year thereafter’’ for ‘‘Effective with the fiscal year 1972 and thereafter’’ and ‘‘$4,500’’ for ‘‘$3,600’’. 1972—Pub. L. 92–607 repealed this section insofar as it related to Senators. For purposes of codification this entailed substituting a period for a comma following ‘‘President of the Senate shall be $3,600’’ and striking out provisions which allowed Senators from $3,600 to $5,000 annually depending on the population of the Sen- ator’s home State. See section 6314 of this title. 1971—Pub. L. 92–184 inserted provision for an in- creased allowance for Senators from more populous States ranging from $3,800 for Senators from States of from 3,000,000 to 4,999,999 population to $5,000 for Sen- ators from States of 17,000,000 population and over. Pub. L. 92–51 provided allowance for Senators from States having population of ten million or more inhab- itants of $4,000 per annum effective fiscal year 1972 and thereafter. 1969—Pub. L. 91–145 increased allowance from $3,000 to $3,600 effective with fiscal year 1970. 1967—Pub. L. 90–21 increased allowance from $2,400 to $3,000 effective with fiscal year 1967. 1964—Pub. L. 88–258 increased allowance from $1,800 to $2,400 effective with fiscal year 1964. 1955—Act Aug. 5, 1955, increased allowance from $1,200 to $1,800. 1953—Act Aug. 1, 1953, increased allowance from $800 to $1,200 effective with fiscal year 1954. 1951—Act Oct. 11, 1951, increased allowance from $500 to $800. 1948—Act June 14, 1948, increased allowance from $400 to $500. 1945—Act June 13, 1945, increased allowance from $200 to $400. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2003 AMENDMENT Pub. L. 108–7, div. H, title I, § 2(b), Feb. 20, 2003, 117 Stat. 349, provided that: ‘‘The amendment made by this section [amending this section] shall apply to fiscal year 2003 and each fiscal year thereafter.’’ EFFECTIVE DATE OF 1972 AMENDMENT Pub. L. 92–607, ch. V, § 506(k), formerly § 506(h), Oct. 31, 1972, 86 Stat. 1507, renumbered § 506(i) by Pub. L. 95–391, title I, § 108(a), Sept. 30, 1978, 92 Stat. 773, renumbered § 506(j) by Pub. L. 96–304, title I, § 101, July 8, 1980, 94 Stat. 889, and renumbered § 506(k) by Pub. L. 97–276, § 101(e), Oct. 2, 1982, 96 Stat. 1189, provided that the

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

2 U.S.C. § 6115 — Expense allowance of President pro tempore of Senate; methods of payment; taxability

Effective with fiscal year 1978 and each fiscal year thereafter, there is hereby authorized an expense allowance for the President Pro Tempore which shall not exceed $40,000 each fiscal year. The President Pro Tempore may receive the expense allowance (1) as reimbursement for actual expenses incurred upon certification and documentation of such expenses by the President Pro Tempore, or (2) in equal monthly payments. Such amounts paid to the President Pro Tempore as reimbursement of actual expenses incurred upon certification and documentation pursuant to this provision, shall not be reported as income, and the expenses so reimbursed shall not be allowed as a deduction, under title 26.

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

26 U.S.C. § 1 — Tax imposed

**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of— (1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and (2) every surviving spouse (as defined in section 2(a)), a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000. **(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000. **(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50

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

26 U.S.C. § 1 — Tax imposed

Page 25 TITLE 26—INTERNAL REVENUE CODE § 1 1 Section catchline amended by Pub. L. 95–30 without cor- responding amendment of analysis. 2014—Pub. L. 113–295, div. A, title II, § 221(a)(12)(A), Dec. 19, 2014, 128 Stat. 4038, struck out part VII ‘‘Envi- ronmental tax’’. 1989—Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980, repealed Pub. L. 100–360, § 111, and provided that the provisions of law amended by such section are restored or revived as if such section had not been en- acted, see 1988 Amendment note below. 1988—Pub. L. 100–360, title I, § 111(c), July 1, 1988, 102 Stat. 697, added part VIII ‘‘Supplemental medicare pre- mium’’. 1986—Pub. L. 99–499, title V, § 516(b)(5), Oct. 17, 1986, 100 Stat. 1771, added part VII. 1976—Pub. L. 94–455, title XIX, § 1901(b)(2), Oct. 4, 1976, 90 Stat. 1792, struck out part V ‘‘Tax surcharge’’. 1969—Pub. L. 91–172, title III, § 301(b)(1), Dec. 30, 1969, 83 Stat. 585, added part VI. 1968—Pub. L. 90–364, title I, § 102(d), June 28, 1968, 82 Stat. 259, added part V. PART I—TAX ON INDIVIDUALS Sec. 1. Tax imposed. 2. Definitions and special rules. 3. Tax tables for individuals having taxable in- come of less than $20,000.1 [4. Repealed.] 5. Cross references relating to tax on individ- uals. Editorial Notes AMENDMENTS 1976—Pub. L. 94–455, title V, § 501(c)(1), Oct. 4, 1976, 90 Stat. 1559, substituted ‘‘Tax tables for individuals hav- ing taxable income of less than $20,000’’ for ‘‘Optional tax tables for individuals’’ in item 3 and struck out item 4 relating to rules for optional tax. 1969—Pub. L. 91–172, title VIII, § 803(d)(9), Dec. 30, 1969, 83 Stat. 685, substituted ‘‘Definitions and special rules’’ and ‘‘Optional tax tables for individuals’’ for ‘‘Tax in case of joint return or return

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