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18 U.S.C. § 4042 — Duties of Bureau of Prisons

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18 U.S.C. § 4042 — Duties of Bureau of Prisons

Page 894 TITLE 18—CRIMES AND CRIMINAL PROCEDURE § 4041 Sec. 4049. Officers and employees of the Bureau of Pris- ons authorized to carry oleoresin capsicum spray. 4050. Secure firearms storage. 4051. Treatment of primary caretaker parents and other individuals. Editorial Notes AMENDMENTS 2022—Pub. L. 117–103, div. W, title X, § 1001(e), Mar. 15, 2022, 136 Stat. 914, added item 4051. 2018—Pub. L. 115–391, title II, § 202(b), Dec. 21, 2018, 132 Stat. 5217, added item 4050. 2016—Pub. L. 114–133, § 2(b), Mar. 9, 2016, 130 Stat. 297, added item 4049. 2000—Pub. L. 106–294, § 2(b), Oct. 12, 2000, 114 Stat. 1040, added item 4048. 1994—Pub. L. 103–322, title II, § 20402(b), Sept. 13, 1994, 108 Stat. 1825, added item 4047. 1990—Pub. L. 101–647, title XXX, § 3001(b), Nov. 29, 1990, 104 Stat. 4915, added item 4046. 1986—Pub. L. 99–646, § 67(b), Nov. 10, 1986, 100 Stat. 3616, added items 4044 and 4045. 1982—Pub. L. 97–258, § 2(d)(4)(A), Sept. 13, 1982, 96 Stat. 1059, added item 4043. § 4041. Bureau of Prisons; director and employ- ees The Bureau of Prisons shall be in charge of a director appointed by and serving directly under the Attorney General. The Attorney General may appoint such additional officers and em- ployees as he deems necessary. (June 25, 1948, ch. 645, 62 Stat. 849; Pub. L. 107–273, div. A, title III, § 302(1), Nov. 2, 2002, 116 Stat. 1781.) HISTORICAL AND REVISION NOTES Based on title 18, U.S.C., 1940 ed., § 753 (May 14, 1930, ch. 274, § 1, 46 Stat. 325). The entire second sentence was omitted as executed. All powers and authority originally vested in the former Superintendent of Prisons are now possessed by the Bureau of Prisons. Minor changes of phraseology were made. Editorial Notes AMENDMENTS 2002—Pub. L. 107–273 struck

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Page 894 TITLE 18—CRIMES AND CRIMINAL PROCEDURE § 4041 Sec. 4049. Officers and employees of the Bureau of Pris- ons authorized to carry oleoresin capsicum spray. 4050. Secure firearms storage. 4051. Treatment of primary caretaker parents and other individuals. Editorial Notes AMENDMENTS 2022—Pub. L. 117–103, div. W, title X, § 1001(e), Mar. 15, 2022, 136 Stat. 914, added item 4051. 2018—Pub. L. 115–391, title II, § 202(b), Dec. 21, 2018, 132 Stat. 5217, added item 4050. 2016—Pub. L. 114–133, § 2(b), Mar. 9, 2016, 130 Stat. 297, added item 4049. 2000—Pub. L. 106–294, § 2(b), Oct. 12, 2000, 114 Stat. 1040, added item 4048. 1994—Pub. L. 103–322, title II, § 20402(b), Sept. 13, 1994, 108 Stat. 1825, added item 4047. 1990—Pub. L. 101–647, title XXX, § 3001(b), Nov. 29, 1990, 104 Stat. 4915, added item 4046. 1986—Pub. L. 99–646, § 67(b), Nov. 10, 1986, 100 Stat. 3616, added items 4044 and 4045. 1982—Pub. L. 97–258, § 2(d)(4)(A), Sept. 13, 1982, 96 Stat. 1059, added item 4043. § 4041. Bureau of Prisons; director and employ- ees The Bureau of Prisons shall be in charge of a director appointed by and serving directly under the Attorney General. The Attorney General may appoint such additional officers and em- ployees as he deems necessary. (June 25, 1948, ch. 645, 62 Stat. 849; Pub. L. 107–273, div. A, title III, § 302(1), Nov. 2, 2002, 116 Stat. 1781.) HISTORICAL AND REVISION NOTES Based on title 18, U.S.C., 1940 ed., § 753 (May 14, 1930, ch. 274, § 1, 46 Stat. 325). The entire second sentence was omitted as executed. All powers and authority originally vested in the former Superintendent of Prisons are now possessed by the Bureau of Prisons. Minor changes of phraseology were made. Editorial Notes AMENDMENTS 2002—Pub. L. 107–273 struck out ‘‘at a salary of $10,000 a year’’ after ‘‘under the Attorney General’’. Statutory Notes and Related Subsidiaries AUGMENTATION Pub. L. 118–71, § 2(c), July 25, 2024, 138 Stat. 1501, pro- vided that: ‘‘On and after the effective date of this Act [see Effective Date of 2024 Amendment note set out under section 413 of Title 5, Government Organization and Employees], the Bureau of Prisons shall implement the directive in the second sentence on the topic ‘Aug- mentation’ in the matter under the heading ‘SALA- RIES AND EXPENSES’ under the heading ‘FEDERAL PRISON SYSTEM’ in the joint explanatory statement accompanying Public Law 117–328 [set forth in House Appropriations Committee Print 117th Congress, Book 1—Consolidated Appropriations Act, 2023, div. B, p. 296].’’ COMPENSATION OF DIRECTOR Compensation of Director, see section 5315 of Title 5, Government Organization and Employees. § 4042. Duties of Bureau of Prisons (a) IN GENERAL.—The Bureau of Prisons, under the direction of the Attorney General, shall— (1) have charge of the management and regu- lation of all Federal penal and correctional in- stitutions; (2) provide suitable quarters and provide for the safekeeping, care, and subsistence of all persons charged with or convicted of offenses against the United States, or held as witnesses or otherwise; (3) provide for the protection, instruction, and discipline of all persons charged with or convicted of offenses against the United States; (4) provide technical assistance to State, tribal, and local governments in the improve- ment of their correctional systems; (5) provide notice of release of prisoners in accordance with subsections (b) and (c); (6) establish prerelease planning procedures that help prisoners— (A) apply for Federal and State benefits upon release (including Social Security ben- efits, and veterans’ benefits); (B) obtain identification, including a so- cial security card, driver’s license or other official photo identification, and a birth cer- tificate; and (C) secure such identification and benefits prior to release from a sentence to a term of imprisonment in a Federal prison or if the individual was not sentenced to a term of imprisonment in a Federal prison, prior to release from a sentence to a term of commu- nity confinement, subject to any limitations in law; and (7) establish reentry planning procedures that include providing Federal prisoners with information in the following areas: (A) Health and nutrition. (B) Employment. (C) Literacy and education. (D) Personal finance and consumer skills. (E) Community resources. (F) Personal growth and development. (G) Release requirements and procedures. (b) NOTICE OF RELEASE OF PRISONERS.—(1) At least 5 days prior to the date on which a pris- oner described in paragraph (3) is to be released on supervised release, or, in the case of a pris- oner on supervised release, at least 5 days prior to the date on which the prisoner changes resi- dence to a new jurisdiction, written notice of the release or change of residence shall be pro- vided to the chief law enforcement officers of each State, tribal, and local jurisdiction in which the prisoner will reside. Notice prior to release shall be provided by the Director of the Bureau of Prisons. Notice concerning a change of residence following release shall be provided by the probation officer responsible for the su- pervision of the released prisoner, or in a man- ner specified by the Director of the Administra- tive Office of the United States Courts. The no- tice requirements under this subsection do not apply in relation to a prisoner being protected under chapter 224. (2) A notice under paragraph (1) shall dis- close— (A) the prisoner’s name; (B) the prisoner’s criminal history, including a description of the offense of which the pris- oner was convicted; and Page 895 TITLE 18—CRIMES AND CRIMINAL PROCEDURE § 4042 (C) any restrictions on conduct or other con- ditions to the release of the prisoner that are imposed by law, the sentencing court, or the Bureau of Prisons or any other Federal agen- cy. (3) A prisoner is described in this paragraph if the prisoner was convicted of— (A) a drug trafficking crime, as that term is defined in section 924(c)(2); or (B) a crime of violence (as defined in section 924(c)(3)). (c) NOTICE OF SEX OFFENDER RELEASE.—(1) In the case of a person described in paragraph (3), or any other person in a category specified by the Attorney General, who is released from pris- on or sentenced to probation, notice shall be provided to— (A) the chief law enforcement officer of each State, tribal, and local jurisdiction in which the person will reside; and (B) a State, tribal, or local agency respon- sible for the receipt or maintenance of sex of- fender registration information in the State, tribal, or local jurisdiction in which the per- son will reside. The notice requirements under this subsection do not apply in relation to a person being pro- tected under chapter 224. (2) Notice provided under paragraph (1) shall include the information described in subsection (b)(2), the place where the person will reside, and the information that the person shall register as required by the Sex Offender Registration and Notification Act. For a person who is released from the custody of the Bureau of Prisons whose expected place of residence following release is known to the Bureau of Prisons, notice shall be provided at least 5 days prior to release by the Director of the Bureau of Prisons. For a person who is sentenced to probation, notice shall be provided promptly by the probation officer re- sponsible for the supervision of the person, or in a manner specified by the Director of the Ad- ministrative Office of the United States Courts. Notice concerning a subsequent change of resi- dence by a person described in paragraph (3) dur- ing any period of probation, supervised release, or parole shall also be provided to the agencies and officers specified in paragraph (1) by the probation officer responsible for the supervision of the person, or in a manner specified by the Director of the Administrative Office of the United States Courts. (3) The Director of the Bureau of Prisons shall inform a person who is released from prison and required to register under the Sex Offender Reg- istration and Notification Act of the require- ments of that Act as they apply to that person and the same information shall be provided to a person sentenced to probation by the probation officer responsible for supervision of that per- son. [(4) Repealed. Pub. L. 109–248, title I, § 141(h), July 27, 2006, 120 Stat. 604.] (5) The United States and its agencies, offi- cers, and employees shall be immune from li- ability based on good faith conduct in carrying out this subsection and subsection (b). (d) APPLICATION OF SECTION.—This section shall not apply to military or naval penal or correctional institutions or the persons confined therein. (June 25, 1948, ch. 645, 62 Stat. 849; Pub. L. 90–371, July 1, 1968, 82 Stat. 280; Pub. L. 103–322, title II, § 20417, Sept. 13, 1994, 108 Stat. 1834; Pub. L. 105–119, title I, § 115(a)(8)(A), Nov. 26, 1997, 111 Stat. 2464; Pub. L. 109–248, title I, § 141(f)–(h), July 27, 2006, 120 Stat. 603, 604; Pub. L. 110–199, title II, § 231(d)(1), Apr. 9, 2008, 122 Stat. 685; Pub. L. 111–211, title II, § 261(a), July 29, 2010, 124 Stat. 2299; Pub. L. 115–391, title VI, § 604(b), Dec. 21, 2018, 132 Stat. 5241.) HISTORICAL AND REVISION NOTES Based on title 18, U.S.C., 1940 ed., §§ 753a, 753b, (May 14, 1930, ch. 274, §§ 2, 3, 46 Stat. 325). Because of similarity in the provisions, the first sen- tence of section 753b of title 18, U.S.C., 1940 ed., was consolidated with section 753a of title 18, U.S.C., 1940 ed., to form this section. Minor changes were made in phraseology. The remainder of said section 753b of title 18, U.S.C., 1940 ed., is incorporated in section 4002 of this title. Editorial Notes REFERENCES IN TEXT The Sex Offender Registration and Notification Act, referred to in subsec. (c)(2), (3), is title I of Pub. L. 109–248, July 27, 2006, 120 Stat. 590, which was classified principally to subchapter I (§ 16901 et seq.) of chapter 151 of Title 42, The Public Health and Welfare, prior to editorial reclassification as chapter 209 (§ 20901 et seq.) of Title 34, Crime Control and Law Enforcement. For complete classification of this Act to the Code, see Short Title of 2006 Act note set out under section 10101 of Title 34 and Tables. AMENDMENTS 2018—Subsec. (a)(D), (E). Pub. L. 115–391, § 604(b)(1), re- designated pars. (D) and (E) as (6) and (7), respectively. Subsec. (a)(6). Pub. L. 115–391, § 604(b)(1), (2)(E), redes- ignated par. (D) as (6) and cls. (i) to (iii) as subpars. (A) to (C), respectively. Subsec. (a)(6)(i). Pub. L. 115–391, § 604(b)(2)(A), struck out ‘‘Social Security Cards,’’ before ‘‘Social Security benefits’’ and ‘‘and’’ after ‘‘benefits);’’. Subsec. (a)(6)(ii). Pub. L. 115–391, § 604(b)(2)(C), added cl. (ii). Former cl. (ii) redesignated (iii). Subsec. (a)(6)(iii). Pub. L. 115–391, § 604(b)(2)(B), (D), redesignated cl. (ii) as (iii) and inserted ‘‘from a sen- tence to a term of imprisonment in a Federal prison or if the individual was not sentenced to a term of impris- onment in a Federal prison, prior to release from a sen- tence to a term of community confinement’’ after ‘‘prior to release’’. Subsec. (a)(7). Pub. L. 115–391, § 604(b)(1), (3), redesig- nated par. (E) as (7) and cls. (i) to (vii) as subpars. (A) to (G), respectively. 2010—Subsec. (a)(4). Pub. L. 111–211, § 261(a)(1), in- serted ‘‘, tribal,’’ after ‘‘State’’. Subsec. (b)(1). Pub. L. 111–211, § 261(a)(2), substituted ‘‘officers of each State, tribal, and local jurisdiction’’ for ‘‘officer of the State and of the local jurisdiction’’. Subsec. (c)(1)(A). Pub. L. 111–211, § 261(a)(3)(A), sub- stituted ‘‘officer of each State, tribal, and local juris- diction’’ for ‘‘officer of the State and of the local juris- diction’’. Subsec. (c)(1)(B). Pub. L. 111–211, § 261(a)(3)(B), in- serted ‘‘, tribal,’’ after ‘‘State’’ in two places. 2008—Subsec. (a)(D), (E). Pub. L. 110–199 added pars. (D) and (E). 2006—Subsec. (c)(1). Pub. L. 109–248, § 141(g)(1), sub- stituted ‘‘paragraph (3), or any other person in a cat- egory specified by the Attorney General,’’ for ‘‘para- graph (4)’’ in introductory provisions. Subsec. (c)(2). Pub. L. 109–248, § 141(g)(2), substituted ‘‘shall register as required by the Sex Offender Reg- Page 896 TITLE 18—CRIMES AND CRIMINAL PROCEDURE § 4042 istration and Notification Act’’ for ‘‘shall be subject to a registration requirement as a sex offender’’ in first sentence and ‘‘paragraph (3)’’ for ‘‘paragraph (4)’’ in fourth sentence. Subsec. (c)(3). Pub. L. 109–248, § 141(f), amended par. (3) generally. Prior to amendment, par. (3) read as follows: ‘‘The Director of the Bureau of Prisons shall inform a person described in paragraph (4) who is released from prison that the person shall be subject to a registration requirement as a sex offender in any State in which the person resides, is employed, carries on a vocation, or is a student (as such terms are defined for purposes of sec- tion 170101(a)(3) of the Violent Crime Control and Law Enforcement Act of 1994), and the same information shall be provided to a person described in paragraph (4) who is sentenced to probation by the probation officer responsible for supervision of the person or in a manner specified by the Director of the Administrative Office of the United States Courts.’’ Subsec. (c)(4). Pub. L. 109–248, § 141(h), struck out par. (4) which read as follows: ‘‘A person is described in this paragraph if the person was convicted of any of the fol- lowing offenses (including such an offense prosecuted pursuant to section 1152 or 1153): ‘‘(A) An offense under section 1201 involving a minor victim. ‘‘(B) An offense under chapter 109A. ‘‘(C) An offense under chapter 110. ‘‘(D) An offense under chapter 117. ‘‘(E) Any other offense designated by the Attorney General as a sexual offense for purposes of this sub- section.’’ 1997—Subsec. (a)(5). Pub. L. 105–119, § 115(a)(8)(A)(i), substituted ‘‘subsections (b) and (c)’’ for ‘‘subsection (b)’’. Subsec. (b)(4). Pub. L. 105–119, § 115(a)(8)(A)(ii), struck out par. (4) which read as follows: ‘‘The notice provided under this section shall be used solely for law enforce- ment purposes.’’ Subsecs. (c), (d). Pub. L. 105–119, § 115(a)(8)(A)(iv), added subsec. (c) and redesignated former subsec. (c) as (d). 1994—Pub. L. 103–322 designated first par. of existing provisions as subsec. (a) and inserted heading, sub- stituted ‘‘provide’’ for ‘‘Provide’’ and ‘‘; and’’ for period at end of par. (4), added par. (5) and subsec. (b), and des- ignated second sentence of existing provisions as sub- sec. (c) and inserted heading. 1968—Pub. L. 90–371 added cl. (4). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1997 AMENDMENT Amendment by Pub. L. 105–119 effective 1 year after Nov. 26, 1997, see section 115(c)(1) of Pub. L. 105–119, set out as a note under section 3521 of this title. CONSTRUCTION OF 2008 AMENDMENT For construction of amendments by Pub. L. 110–199 and requirements for grants made under such amend- ments, see section 60504 of Title 34, Crime Control and Law Enforcement. PRISON CAMERA REFORM Pub. L. 117–321, Dec. 27, 2022, 136 Stat. 4430, provided that: ‘‘SECTION 1. SHORT TITLE. ‘‘This Act may be cited as the ‘Prison Camera Reform Act of 2021’. ‘‘SEC. 2. FINDINGS. ‘‘Congress finds the following: ‘‘(1) The Bureau of Prisons has 122 institutions lo- cated throughout the United States. The Bureau of Prisons employs nearly 38,000 employees and is re- sponsible for more than 150,000 Federal inmates. ‘‘(2) Video footage from security camera systems and reliable communication over radio systems with- in Bureau of Prisons institutions are essential to pro- tecting the health and safety of Bureau of Prisons employees and Federal inmates. ‘‘(3) Based on the experience of Bureau of Prisons correctional staff, the noticeable presence of func- tioning security cameras serves as an effective deter- rent to criminal behavior and misconduct. ‘‘(4) Well-documented deficiencies of camera sys- tems at Bureau of Prisons’ facilities have hindered investigators’ ability to substantiate allegations of serious misconduct by staff and inmates, including sexual and physical assaults, medical neglect, and in- troduction of contraband. ‘‘(5) In a 2016 report, the Office of the Inspector General for the Department of Justice determined that ‘deficiencies within the BOP’s security camera system have affected the OIG’s ability to secure pros- ecutions of staff and inmates in BOP contraband in- troduction cases, and these same problems adversely impact the availability of critical evidence to support administrative or disciplinary action against staff and inmates’. ‘‘(6) Shortcomings in the land-mobile radio systems at Bureau of Prison facilities institutions impede the communication abilities of staff, slowing or pre- venting the response of correctional officers during an emergency or threat of attack, and jeopardizing the safety of both staff and Federal inmates. ‘‘SEC. 3. REQUIRED PLAN FOR REFORM OF BOP SE- CURITY CAMERA AND RADIO COVERAGE AND CAPABILITIES. ‘‘(a) PLAN.—Not later than 90 days after the date of enactment of this Act [Dec. 27, 2022], the Director of the Bureau of Prisons shall— ‘‘(1) evaluate the security camera, land-mobile radio (referred to in this Act as ‘LMR’), and public address (referred to in this Act as ‘PA’) systems in use by the Bureau of Prisons as of the date of enact- ment of this Act; and ‘‘(2) submit to the Committee on the Judiciary of the Senate and the Committee on the Judiciary of the House of Representatives a plan for ensuring that all Bureau of Prisons correctional facilities have the security camera, LMR, and PA system coverage and capabilities necessary to— ‘‘(A) ensure the health and safety of staff and Federal inmates; and ‘‘(B) ensure the documentation and accessibility of video evidence that may pertain to misconduct by staff or inmates, negligent or abusive treatment of inmates, or criminal activity within correctional facilities. ‘‘(b) CONTENTS.—The plan required under subsection (a) shall— ‘‘(1) identify and include plans to address any defi- ciencies in the security camera system in use at Bu- reau of Prisons correctional facilities, including those related to— ‘‘(A) an insufficient number of cameras; ‘‘(B) inoperable or malfunctioning cameras; ‘‘(C) blind spots; ‘‘(D) poor quality video; and ‘‘(E) any other deficits in the security camera system; ‘‘(2) identify and include plans to adopt and main- tain any security camera system upgrades needed to achieve the purposes described in subsection (a), in- cluding— ‘‘(A) conversion of all analog cameras to digital surveillance systems, with corresponding infra- structure and equipment upgrade requirements; ‘‘(B) upgrades to ensure the secure storage, log- ging, preservation, and accessibility of recordings such that the recordings are available to investiga- tors or Courts at such time as may be reasonably required; and ‘‘(C) additional enterprise-wide camera system capabilities needed to enhance the safety and secu- rity of inmates and staff; ‘‘(3) identify and include plans to address any defi- ciencies in the LMR and PA systems in use at Bureau Page 897 TITLE 18—CRIMES AND CRIMINAL PROCEDURE § 4042 of Prisons correctional facilities, including those re- lated to— ‘‘(A) an inadequate number of radios; ‘‘(B) inoperable, outdated, or malfunctioning LMR or PA systems; ‘‘(C) areas of Bureau of Prisons correctional fa- cilities that lack adequate reception for radio oper- ation; ‘‘(D) radios that lack an emergency notification feature (also known as a ‘man down’ function), which automatically sends an alert and transmits the location of that radio in the event the wearer is in a prone position; and ‘‘(E) any other deficits in the LMR or PA sys- tems; ‘‘(4) include an assessment of operational and logistical considerations in implementing the plan required under subsection (a), including— ‘‘(A) a prioritization of facilities for needed up- grades, beginning with high security institutions; ‘‘(B) the personnel and training necessary to im- plement the changes; and ‘‘(C) ongoing repair and maintenance require- ments; and ‘‘(5) include a 3-year strategic plan and cost projec- tion for implementing the changes and upgrades to the security camera, LMR, and PA systems identified under paragraphs (1) through (4). ‘‘(c) IMPLEMENTATION DEADLINE.—Not later than 3 years after the date on which the plan is submitted under subsection (a)(2), and subject to appropriations, the Director of the Bureau of Prisons shall complete implementation of the submitted plan. ‘‘(d) ANNUAL PROGRESS REPORTS.—Beginning 1 year after the date on which the plan is submitted under subsection (a)(2), and each year thereafter until the end of the 3-year period described in subsection (c), the Di- rector of the Bureau of Prisons shall submit to the Committee on the Judiciary of the Senate and the Committee on the Judiciary of the House of Represent- atives a report on the progress of the implementation of the submitted plan.’’ HEALTH AND SAFETY OF PREGNANT WOMEN AND MOTHERS Pub. L. 117–103, div. W, title X, § 1002, Mar. 15, 2022, 136 Stat. 914, provided that: ‘‘(a) SHORT TITLE.—This section may be cited as the ‘Stop Infant Mortality and Recidivism Reduction Act’ or the ‘SIMARRA Act’. ‘‘(b) ESTABLISHMENT.—Not later than 270 days after the date of enactment of this Act [Mar. 15, 2022], the Di- rector of the Bureau of Prisons (in this section referred to as the ‘Director’) shall establish a pilot program (in this section referred to as the ‘Program’) in accordance with this section to permit women incarcerated in Fed- eral prisons and the children born to such women dur- ing incarceration to reside together while the inmate serves a term of imprisonment. ‘‘(c) PURPOSES.—The purposes of this section are to— ‘‘(1) prevent infant mortality among infants born to incarcerated mothers and greatly reduce the trauma and stress experienced by pregnant inmates; ‘‘(2) reduce the recidivism rates of federally incar- cerated women and mothers, and enhance public safe- ty by improving the effectiveness of the Federal pris- on system for women as a population with special needs; ‘‘(3) utilize a female offender risk and needs assess- ment to encourage a more effective and efficient Fed- eral prison system; ‘‘(4) utilize a validated post-sentencing risk and needs assessment system that relies on dynamic fac- tors to provide Federal prison officials with informa- tion regarding needs of Federal pregnant offenders and enhance public safety; ‘‘(5) perform regular outcome evaluations of the ef- fectiveness of programs and interventions for feder- ally incarcerated pregnant women and mothers to as- sure that such programs and interventions are evi- dence-based and to suggest changes, deletions, and expansions based on the results of such evaluations; and ‘‘(6) assist the Department of Justice to address the underlying cost structure of the Federal prison sys- tem and ensure that the Department can continue to run parenting programming safely and securely with- out compromising the scope or quality of the Depart- ment’s critical health, safety and law enforcement missions. ‘‘(d) DUTIES OF THE DIRECTOR OF BUREAU OF PRIS- ONS.— ‘‘(1) IN GENERAL.—The Director shall carry out this section in consultation with— ‘‘(A) the Director of the Administrative Office of the United States Courts; ‘‘(B) the Director of the Office of Probation and Pretrial Services; and ‘‘(C) the Director of the National Institute of Jus- tice. ‘‘(2) DUTIES.—The Director shall, in accordance with paragraph (3), and in addition to the mandates under section 3631 of title 18, United States Code— ‘‘(A) evaluate the female offender risk and needs assessment for its ability to address the particular health and sensitivities of federally incarcerated pregnant women and mothers in accordance with this subsection; ‘‘(B) develop recommendations regarding recidi- vism reduction programs and productive activities in accordance with subsection (c); ‘‘(C) conduct ongoing research and data analysis on— ‘‘(i) the best practices relating to the use of of- fender risk and needs assessment tools for female offenders with a particular emphasis on how those tools address the health and sensitivities of federally incarcerated pregnant women and moth- ers; ‘‘(ii) potential improvements to risk and needs assessment tools for female offenders to address the health and sensitivities of federally incarcer- ated pregnant women and mothers; and ‘‘(iii) which recidivism reduction programs are the most effective— ‘‘(I) for federally incarcerated pregnant women and mothers classified at different re- cidivism risk levels; and ‘‘(II) for addressing the specific needs of feder- ally incarcerated pregnant women and mothers; ‘‘(D) on a biennial basis, review any findings re- lated to evaluations conducted under subparagraph (A) and the recommendations developed under sub- paragraph (B), using the research conducted under subparagraph (C), to determine whether any revi- sions or updates should be made to female offender risk and needs assessment systems, and if so, make such revisions or updates; ‘‘(E) hold periodic meetings with the individuals listed in paragraph (1) at intervals to be determined by the Director; ‘‘(F) develop tools to communicate parenting pro- gram availability and eligibility criteria to each employee of the Bureau of Prisons and each preg- nant inmate to ensure that each pregnant inmate in the custody of a Bureau of Prisons facility un- derstands the resources available to such inmate; and ‘‘(G) report to Congress in accordance with sub- section (h). ‘‘(3) METHODS.—In carrying out the duties under paragraph (2), the Director shall— ‘‘(A) consult relevant stakeholders; and ‘‘(B) make decisions using data that is based on available statistical and empirical evidence. ‘‘(e) ELIGIBILITY.—An inmate may apply to partici- pate in the Program if the inmate— ‘‘(1) is pregnant at the beginning of or during the term of imprisonment; and ‘‘(2) is in the custody or control of the Bureau of Prisons. Page 898 TITLE 18—CRIMES AND CRIMINAL PROCEDURE § 4042 ‘‘(f) PROGRAM TERMS.— ‘‘(1) TERM OF PARTICIPATION.—To correspond with the purposes and goals of the Program to promote bonding during the critical stages of child develop- ment, an eligible inmate selected for the Program may participate in the Program, subject to sub- section (g), until the earliest of— ‘‘(A) the date that the inmate’s term of imprison- ment terminates; or ‘‘(B) the date the infant fails to meet any medical criteria established by the Director. ‘‘(2) INMATE REQUIREMENTS.—For the duration of an inmate’s participation in the Program, the inmate shall agree to— ‘‘(A) take substantive steps towards acting in the role of a parent or guardian to any child of that in- mate; ‘‘(B) participate in any recommended educational or counseling opportunities, including topics such as child development, parenting skills, domestic vi- olence, vocational training, or substance abuse, as appropriate; ‘‘(C) abide by any court decision regarding the legal or physical custody of the child; and ‘‘(D) specify a person who has agreed to take at least temporary custody of the child if the inmate’s participation in the Program terminates before the inmate’s release. ‘‘(g) CONTINUITY OF CARE.—The Director shall take appropriate actions to prevent detachment or disrup- tion of either an inmate’s or infant’s health and bond- ing-based well-being due to termination of the Pro- gram. ‘‘(h) REPORTING.— ‘‘(1) IN GENERAL.—Not later than 6 months after the date of enactment of this Act [Mar. 15, 2022], and once each year thereafter for 5 years, the Director shall submit a progress report to the Congress with regards to implementing the Program. ‘‘(2) FINAL REPORT.—Not later than 6 months after the termination of the Program, the Director shall issue a final report to the Congress that contains a detailed statement of the Director’s findings and con- clusions, including recommendations for legislation, administrative actions, and regulations the Director considers appropriate.’’ [For definitions of terms used in section 1002 of div. W of Pub. L. 117–103, set out above, see section 12291 of Title 34, Crime Control and Law Enforcement, as made applicable by section 2(b) of div. W of Pub. L. 117–103, which is set out as a note under section 12291 of Title 34.] DE-ESCALATION TRAINING Pub. L. 115–391, title VI, § 606, Dec. 21, 2018, 132 Stat. 5244, provided that: ‘‘Beginning not later than 1 year after the date of enactment of this Act [Dec. 21, 2018], the Director of the Bureau of Prisons shall incorporate into training programs provided to officers and employ- ees of the Bureau of Prisons (including officers and em- ployees of an organization with which the Bureau of Prisons has a contract to provide services relating to imprisonment) specialized and comprehensive training in procedures to— ‘‘(1) de-escalate encounters between a law enforce- ment officer or an officer or employee of the Bureau of Prisons, and a civilian or a prisoner (as such term is defined in section 3635 of title 18, United States Code, as added by section 101(a) of this Act); and ‘‘(2) identify and appropriately respond to incidents that involve the unique needs of individuals who have a mental illness or cognitive deficit.’’ PILOT PROGRAMS Pub. L. 115–391, title VI, § 608, Dec. 21, 2018, 132 Stat. 5245, provided that: ‘‘(a) IN GENERAL.—The Bureau of Prisons shall estab- lish each of the following pilot programs for 5 years, in at least 20 facilities: ‘‘(1) MENTORSHIP FOR YOUTH.—A program to pair youth with volunteers from faith-based or commu- nity organizations, which may include formerly in- carcerated offenders, that have relevant experience or expertise in mentoring, and a willingness to serve as a mentor in such a capacity. ‘‘(2) SERVICE TO ABANDONED, RESCUED, OR OTHERWISE VULNERABLE ANIMALS.—A program to equip prisoners with the skills to provide training and therapy to animals seized by Federal law enforcement under asset forfeiture authority and to organizations that provide shelter and similar services to abandoned, rescued, or otherwise vulnerable animals. ‘‘(b) REPORTING REQUIREMENT.—Not later than 1 year after the conclusion of the pilot programs, the Attor- ney General shall report to Congress on the results of the pilot programs under this section. Such report shall include cost savings, numbers of participants, and in- formation about recidivism rates among participants. ‘‘(c) DEFINITION.—In this title, the term ‘youth’ means a prisoner (as such term is defined in section 3635 of title 18, United States Code, as added by section 101(a) of this Act) who was 21 years of age or younger at the time of the commission or alleged commission of the criminal offense for which the individual is being prosecuted or serving a term of imprisonment, as the case may be.’’ HEALTHCARE PRODUCTS Pub. L. 115–391, title VI, § 611, Dec. 21, 2018, 132 Stat. 5247, provided that: ‘‘(a) AVAILABILITY.—The Director of the Bureau of Prisons shall make the healthcare products described in subsection (c) available to prisoners for free, in a quantity that is appropriate to the healthcare needs of each prisoner. ‘‘(b) QUALITY PRODUCTS.—The Director shall ensure that the healthcare products provided under this sec- tion conform with applicable industry standards. ‘‘(c) PRODUCTS.—The healthcare products described in this subsection are tampons and sanitary napkins.’’ AMENITIES OR PERSONAL COMFORTS Pub. L. 107–77, title VI, § 611, Nov. 28, 2001, 115 Stat. 800, provided that: ‘‘Hereafter, none of the funds appro- priated or otherwise made available to the Bureau of Prisons shall be used to provide the following amen- ities or personal comforts in the Federal prison sys- tem— ‘‘(1) in-cell television viewing except for prisoners who are segregated from the general prison popu- lation for their own safety; ‘‘(2) the viewing of R, X, and NC–17 rated movies, through whatever medium presented; ‘‘(3) any instruction (live or through broadcasts) or training equipment for boxing, wrestling, judo, ka- rate, or other martial art, or any bodybuilding or weightlifting equipment of any sort; ‘‘(4) possession of in-cell coffee pots, hot plates or heating elements; or ‘‘(5) the use or possession of any electric or elec- tronic musical instrument.’’ Similar provisions were contained in the following appropriation acts: Pub. L. 106–553, § 1(a)(2) [title VI, § 611], Dec. 21, 2000, 114 Stat. 2762, 2762A–105. Pub. L. 106–113, div. B, § 1000(a)(1) [title VI, § 612], Nov. 29, 1999, 113 Stat. 1535, 1501A–54. Pub. L. 105–277, div. A, § 101(b) [title VI, § 611], Oct. 21, 1998, 112 Stat. 2681–50, 2681–113. Pub. L. 105–119, title VI, § 611, Nov. 26, 1997, 111 Stat. 2517. Pub. L. 104–208, div. A, title I, § 101(a) [title VI, § 611], Sept. 30, 1996, 110 Stat. 3009, 3009–66. Pub. L. 104–134, title I, § 101[(a)] [title VI, § 611], Apr. 26, 1996, 110 Stat. 1321, 1321–64; renumbered title I, Pub. L. 104–140, § 1(a), May 2, 1996, 110 Stat. 1327. SEXUALLY EXPLICIT COMMERCIALLY PUBLISHED MATERIAL Pub. L. 107–77, title VI, § 614, Nov. 28, 2001, 115 Stat. 801, provided that: ‘‘Hereafter, none of the funds appro- Page 899 TITLE 18—CRIMES AND CRIMINAL PROCEDURE § 4042 priated or otherwise made available to the Federal Bu- reau of Prisons may be used to distribute or make available any commercially published information or material to a prisoner when it is made known to the Federal official having authority to obligate or expend such funds that such information or material is sexu- ally explicit or features nudity.’’ Similar provisions were contained in the following appropriation acts: Pub. L. 106–553, § 1(a)(2) [title VI, § 614], Dec. 21, 2000, 114 Stat. 2762, 2762A–106. Pub. L. 106–113, div. B, § 1000(a)(1) [title VI, § 615], Nov. 29, 1999, 113 Stat. 1535, 1501A–54. Pub. L. 105–277, div. A, § 101(b) [title VI, § 614], Oct. 21, 1998, 112 Stat. 2681–50, 2681–113. Pub. L. 105–119, title VI, § 614, Nov. 26, 1997, 111 Stat. 2518. Pub. L. 104–208, div. A, title I, § 101(a) [title VI, § 614], Sept. 30, 1996, 110 Stat. 3009, 3009–66. REIMBURSEMENT FOR CERTAIN EXPENSES OUTSIDE OF FEDERAL INSTITUTIONS Pub. L. 106–553, § 1(a)(2) [title I], Dec. 21, 2000, 114 Stat. 2762, 2762A–55, provided in part: ‘‘That hereafter amounts appropriated for Federal Prisoner Detention shall be available to reimburse the Federal Bureau of Prisons for salaries and expenses of transporting, guarding and providing medical care outside of Federal penal and correctional institutions to prisoners await- ing trial or sentencing.’’ GUIDELINES FOR STATES REGARDING INFECTIOUS DISEASES IN CORRECTIONAL INSTITUTIONS Pub. L. 105–370, § 2(c), Nov. 12, 1998, 112 Stat. 3375, which required the Attorney General to provide to States proposed guidelines related to infectious dis- eases in correctional institutions, was editorially re- classified as a note under section 60101 of Title 34, Crime Control and Law Enforcement. PRISONER ACCESS Pub. L. 105–314, title VIII, § 801, Oct. 30, 1998, 112 Stat. 2990, provided that: ‘‘Notwithstanding any other provi- sion of law, no agency, officer, or employee of the United States shall implement, or provide any finan- cial assistance to, any Federal program or Federal ac- tivity in which a Federal prisoner is allowed access to any electronic communication service or remote com- puting service without the supervision of an official of the Federal Government.’’ APPLICATION TO PRISONERS TO WHICH PRIOR LAW APPLIES Pub. L. 103–322, title II, § 20404, Sept. 13, 1994, 108 Stat. 1825, provided that: ‘‘In the case of a prisoner convicted of an offense committed prior to November 1, 1987, the reference to supervised release in section 4042(b) of title 18, United States Code, shall be deemed to be a ref- erence to probation or parole.’’ COST SAVINGS MEASURES Pub. L. 101–647, title XXIX, § 2907, Nov. 29, 1990, 104 Stat. 4915, provided that: ‘‘The Director of the Federal Bureau of Prisons (referred to as the ‘Director’) shall, to the extent practicable, take such measures as are appropriate to cut costs of construction. Such meas- ures may include reducing expenditures for amenities including, for example, color television or pool tables.’’ ADMINISTRATION OF CONFINEMENT FACILITIES LOCATED ON MILITARY INSTALLATIONS BY BUREAU OF PRISONS Pub. L. 100–690, title VII, § 7302, Nov. 18, 1988, 102 Stat. 4463, provided that: ‘‘In conjunction with the Depart- ment of Defense and the Commission on Alternative Utilization of Military Facilities as established in the National Defense Authorization Act of Fiscal Year 1989 [see section 2819 of Pub. L. 100–456, 104 Stat. 1820, for- merly set out as a note under section 2391 of Title 10, Armed Forces], the Bureau of Prisons shall be respon- sible for— ‘‘(1) administering Bureau of Prisons confinement facilities for civilian nonviolent prisoners located on military installations in cooperation with the Sec- retary of Defense, with an emphasis on placing women inmates in such facilities, or in similar min- imum security confinement facilities not located on military installations, so that the percentage of eligi- ble women equals the percentage of eligible men housed in such or similar minimum security confine- ment facilities (i.e., prison camps); ‘‘(2) establishing and regulating drug treatment programs for inmates held in such facilities in coordi- nation and cooperation with the National Institute on Drug Abuse; and ‘‘(3) establishing and managing work programs in accordance with guidelines under the Bureau of Pris- ons for persons held in such facilities and in coopera- tion with the installation commander.’’ Executive Documents LIMITING THE USE OF RESTRICTIVE HOUSING BY THE FEDERAL GOVERNMENT Memorandum of President of the United States, Mar. 1, 2016, 81 F.R. 11997, provided: Memorandum for the Heads of Executive Depart- ments and Agencies A growing body of evidence suggests that the overuse of solitary confinement and other forms of restrictive housing in U.S. correctional systems undermines public safety and is contrary to our Nation’s values. In July 2015, as part of my Administration’s ongoing efforts to pursue reforms that make the criminal jus- tice system more fair and effective, I directed the At- torney General to undertake a comprehensive review of the overuse of solitary confinement across American prisons. Since that time, senior officials at the Depart- ment of Justice (DOJ) have met regularly to study the issue and develop strategies for reducing the use of this practice nationwide. Those efforts gave rise to a final report transmitted to me on January 25, 2016 (DOJ Report and Rec- ommendations Concerning the Use of Restrictive Hous- ing) (the ‘‘DOJ Report’’), that sets forth specific policy recommendations for DOJ with respect to the Federal Bureau of Prisons and other DOJ entities as well as more general guiding principles for all correctional sys- tems. As the DOJ Report makes clear, although occasions exist when correctional officials have no choice but to segregate inmates from the general population, this ac- tion has the potential to cause serious, long-lasting harm. The DOJ Report accordingly emphasizes the re- sponsibility of Government to ensure that this practice is limited, applied with constraints, and used only as a measure of last resort. Given the urgency and importance of this issue, it is critical that DOJ accelerate efforts to reduce the num- ber of Federal inmates and detainees held in restrictive housing and that Federal correctional and detention systems be models for facilities across the United States. Therefore, by the authority vested in me as President by the Constitution and the laws of the United States of America, and to address the overuse of solitary confinement in correctional and detention sys- tems throughout the United States, I hereby direct as follows: SECTION 1. Implementation of the DOJ Report. (a) DOJ shall promptly undertake to revise its regulations and policies, consistent with the direction of the Attorney General, to implement the policy recommendations in the DOJ Report concerning the use of restrictive hous- ing. DOJ shall provide me with an update on the status of these efforts not later than 180 days after the date of this memorandum. (b) Other executive departments and agencies (agen- cies) that impose restrictive housing shall review the Page 900 TITLE 18—CRIMES AND CRIMINAL PROCEDURE § 4043 DOJ Report to determine whether corresponding changes at their facilities should be made in light of the policy recommendations and guiding principles in the DOJ Report. These other agencies shall report back to me not later than 180 days after the date of this memorandum on how they plan to address their use of restrictive housing. SEC. 2. General Provisions. (a) This memorandum shall be implemented consistent with applicable law and sub- ject to the availability of appropriations. (b) Nothing in this memorandum shall be construed to impair or otherwise affect: (i) the authority granted by law to an executive de- partment, agency, or the head thereof; or (ii) the functions of the Director of the Office of Man- agement and Budget relating to budgetary, administra- tive, or legislative proposals. (c) This memorandum is not intended to, and does not, create any right or benefit, substantive or proce- dural, enforceable at law or in equity by any party against the United States, its departments, agencies, or entities, its officers, employees, or agents, or any other person. SEC. 3. Publication. The Attorney General is author- ized and directed to publish this memorandum in the Federal Register. BARACK OBAMA. § 4043. Acceptance of gifts and bequests to the Commissary Funds, Federal Prisons The Attorney General may accept gifts or be- quests of money for credit to the ‘‘Commissary Funds, Federal Prisons’’. A gift or bequest under this section is a gift or bequest to or for the use of the United States under the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.). (Added Pub. L. 97–258, § 2(d)(4)(B), Sept. 13, 1982, 96 Stat. 1059; amended Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 4043 ......... 31:725s–4. May 15, 1952, ch. 289, § 2, 66 Stat. 72; July 9, 1952, ch. 600, 66 Stat. 479. Editorial Notes AMENDMENTS 1986—Pub. L. 99–514 substituted ‘‘Internal Revenue Code of 1986’’ for ‘‘Internal Revenue Code of 1954’’. Statutory Notes and Related Subsidiaries EXPENDITURES; INMATE TELEPHONE SYSTEM Pub. L. 105–277, div. A, § 101(b) [title I, § 108], Oct. 21, 1998, 112 Stat. 2681–50, 2681–67, provided that: ‘‘For fiscal year 1999 and thereafter, the Director of the Bureau of Prisons may make expenditures out of the Commissary Fund of the Federal Prison System, regardless of whether any such expenditure is security-related, for programs, goods, and services for the benefit of inmates (to the extent the provision of those programs, goods, or services to inmates is not otherwise prohibited by law), including— ‘‘(1) the installation, operation, and maintenance of the Inmate Telephone System; ‘‘(2) the payment of all the equipment purchased or leased in connection with the Inmate Telephone Sys- tem; and ‘‘(3) the salaries, benefits, and other expenses of personnel who install, operate, and maintain the In- mate Telephone System.’’ DEPOSIT OR INVESTMENT OF EXCESS AMOUNTS IN FEDERAL PRISON COMMISSARY FUND Section 108 of H.R. 2076, One Hundred Fourth Con- gress, as passed by the House of Representatives on Dec. 6, 1995, and as enacted into law by Pub. L. 104–91, title I, § 101(a), Jan. 6, 1996, 110 Stat. 11, as amended by Pub. L. 104–99, title II, § 211, Jan. 26, 1996, 110 Stat. 37, provided that: ‘‘For fiscal year 1996 and each fiscal year thereafter, amounts in the Federal Prison System’s Commissary Fund, Federal Prisons, which are not cur- rently needed for operations, shall be kept on deposit or invested in obligations of, or guaranteed by, the United States and all earnings on such investment shall be deposited in the Commissary Fund.’’ Similar provisions were contained in the following prior appropriation act: Pub. L. 103–317, title I, § 107, Aug. 26, 1994, 108 Stat. 1735. § 4044. Donations on behalf of the Bureau of Pris- ons The Attorney General may, in accordance with rules prescribed by the Attorney General, accept in the name of the Department of Justice any form of devise, bequest, gift or donation of money or property for use by the Bureau of Pris- ons or Federal Prison Industries. The Attorney General may take all appropriate steps to secure possession of such property and may sell, assign, transfer, or convey such property other than money. (Added Pub. L. 99–646, § 67(a), Nov. 10, 1986, 100 Stat. 3616.) § 4045. Authority to conduct autopsies A chief executive officer of a Federal penal or correctional facility may, pursuant to rules pre- scribed by the Director, order an autopsy and re- lated scientific or medical tests to be performed on the body of a deceased inmate of the facility in the event of homicide, suicide, fatal illness or accident, or unexplained death, when it is deter- mined that such autopsy or test is necessary to detect a crime, maintain discipline, protect the health or safety of other inmates, remedy offi- cial misconduct, or defend the United States or its employees from civil liability arising from the administration of the facility. To the extent consistent with the needs of the autopsy or of specific scientific or medical tests, provisions of State and local law protecting religious beliefs with respect to such autopsies shall be observed. Such officer may also order an autopsy or post- mortem operation, including removal of tissue for transplanting, to be performed on the body of a deceased inmate of the facility, with the written consent of a person authorized to permit such an autopsy or post-mortem operation under the law of the State in which the facility is lo- cated. (Added Pub. L. 99–646, § 67(a), Nov. 10, 1986, 100 Stat. 3616.) § 4046. Shock incarceration program (a) The Bureau of Prisons may place in a shock incarceration program any person who is sentenced to a term of imprisonment of more than 12, but not more than 30, months, if such person consents to that placement. (b) For such initial portion of the term of im- prisonment as the Bureau of Prisons may deter-

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

18 U.S.C. § 4042 — Duties of Bureau of Prisons

**(a) In General.—** The Bureau of Prisons, under the direction of the Attorney General, shall— (1) have charge of the management and regulation of all Federal penal and correctional institutions; (2) provide suitable quarters and provide for the safekeeping, care, and subsistence of all persons charged with or convicted of offenses against the United States, or held as witnesses or otherwise; (3) provide for the protection, instruction, and discipline of all persons charged with or convicted of offenses against the United States; (4) provide technical assistance to State, tribal, and local governments in the improvement of their correctional systems; (5) provide notice of release of prisoners in accordance with subsections (b) and (c); (6) establish prerelease planning procedures that help prisoners— (A) apply for Federal and State benefits upon release (including Social Security benefits, and veterans’ benefits); (B) obtain identification, including a social security card, driver’s license or other official photo identification, and a birth certificate; and (C) secure such identification and benefits prior to release from a sentence to a term of imprisonment in a Federal prison or if the individual was not sentenced to a term of imprisonment in a Federal prison, prior to release from a sentence to a term of community confinement, subject to any limitations in law; and (7) establish reentry planning procedures that include providing Federal prisoners with information in the following areas: (A) Health and nutrition. (B) Employment. (C) Literacy and education. (D) Personal finance and consumer skills. (E) Community resources. (F) Personal growth and development. (G) Release requirements and procedures. **(b) Notice of Release of Pri

Source: Supplied U.S. Code snapshot — release unconfirmed · 18 U.S.C. § 4042

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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

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1

Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 1. This identifies an authority to review, not proof of applicability.

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

Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 1

Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 1. This identifies an authority to review, not proof of applicability.