2 U.S.C. § 6115 — Expense allowance of President pro tempore of Senate; methods of payment; taxability
submitted 48 years ago by Pub. L. 95-355 to r/title-2-THE-CONGRESS · 107 words · no verdicts yet
This section authorizes an annual expense allowance for the President pro tempore of the Senate. It states the payment choices and the tax treatment of reimbursements.
Effective with fiscal year 1978 and each fiscal year thereafter, there is authorized an expense allowance for the President Pro Tempore which must 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 under this provision, must not be reported as income, and the expenses so reimbursed must not be allowed as a deduction, under title 26.
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.
Source credit: (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.)
- 1978Enacted · Pub. L. 95-355 · 92 Stat. 532
- 1986Amended · Pub. L. 99-514 · 100 Stat. 2095
- 2003Amended · Pub. L. 108-7 · 117 Stat. 349
- 2004Amended · Pub. L. 108-447 · 118 Stat. 3171
A history note hasn’t been published yet. The record shows enactment by Pub. L. 95-355 on 1978-09-08.
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