37 U.S.C. § 558 (2024) — Title 37: PAY AND ALLOWANCES OF THE UNIFORMED SERVICES / Chapter 10: PAYMENTS TO MISSING PERSONS / Section 558: Income tax deferment
Income tax deferment
Status: in_force

Notwithstanding any other provision of law, a Federal income tax return of, or the payment of a Federal income tax by, a member of a uniformed service who, at the time the return or payment would otherwise become due, is in a missing status, does not become due until the earlier of the following dates—

(1) the fifteenth day of the third month in which he ceased (except by reason of death or incompetency) being in a missing status, unless before the end of that fifteenth day he is again in a missing status; or

(2) the fifteenth day of the third month after the month in which an executor, administrator, or conservator of the estate of the taxpayer is appointed.

That due date is prescribed subject to the power of the Secretary of the Treasury or his delegate to extend the time for filing the return or paying the tax, as in other cases, and to assess and collect the tax as provided by sections 6851, 6861, and 6871 of the Internal Revenue Code of 1986 in cases in which the assessment or collection is jeopardized and in cases of bankruptcy or receivership.

(Added Pub. L. 89–554, §5(b), Sept. 6, 1966, 80 Stat. 631; amended Pub. L. 96–513, title V, §516(16), Dec. 12, 1980, 94 Stat. 2939; Pub. L. 100–26, §8(c), Apr. 21, 1987, 101 Stat. 285.)

Historical and Revision Notes

Revised sectionSource (U.S. Code)Source (Statutes at Large)

558 
50 App. 1013. 
Mar. 7, 1942, ch. 166, §13, 56 Stat. 146; Aug. 8, 1947, ch. 515, §6, 61 Stat. 918; Aug. 14, 1964, Pub. L. 88–428, §1(9), 78 Stat. 437.

Only that portion of the source law which is applicable to members of the uniformed services and their dependents is codified in this section.

The words "in the case of any taxable year beginning after December 31, 1940" are omitted as unnecessary.

The words "as defined in section 101(3) and (23) of title 37, United States Code" are omitted as unnecessary since the revised section is codified in title 37. The words "in a missing status" are substituted for "absent from his duty station under the conditions specified in section 2 of the Act" to conform to the definition in revised section 551(3) of this chapter and in view of the provisions of revised section 552 establishing the entitlement of a member in a missing status to receive pay and allowances or have them credited to his account. Reference to "title 26" is substituted for "Internal Revenue Code of 1954".

Editorial Notes

References in Text

Sections 6851, 6861, and 6871 of the Internal Revenue Code of 1986, referred to in text, are classified to sections 6851, 6861, and 6871, respectively, of Title 26, Internal Revenue Code.

Amendments

1987—Pub. L. 100–26 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954" in last sentence.

1980—Pub. L. 96–513 substituted "the Internal Revenue Code of 1954" for "title 26".

Statutory Notes and Related Subsidiaries

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 Title 10, Armed Forces.
37 U.S.C. § 495 (2024) — Title 37: PAY AND ALLOWANCES OF THE UNIFORMED SERVICES / Chapter 8: TRAVEL AND TRANSPORTATION ALLOWANCES / Subchapter III: REPEALED / Section 495: Renumbered §435
Renumbered §435
Status: renumbered

[§495. Renumbered §435]
37 U.S.C. § 1010 (2024) — Title 37: PAY AND ALLOWANCES OF THE UNIFORMED SERVICES / Chapter 19: ADMINISTRATION / Section 1010: Commissioned officers: promotions; effective date for pay and allowances
Commissioned officers: promotions; effective date for pay and allowances
Status: in_force

An officer of a uniformed service who is promoted to a grade above second lieutenant or ensign is entitled to the pay and allowances of the grade to which promoted on the effective date of the promotion.

(Added Pub. L. 96–513, title IV, §403(c), Dec. 12, 1980, 94 Stat. 2905; amended Pub. L. 109–364, div. A, title X, §1071(c)(8), Oct. 17, 2006, 120 Stat. 2401.)

Editorial Notes

Amendments

2006—Pub. L. 109–364 substituted "promotions" for "promotion" in section catchline.

Statutory Notes and Related Subsidiaries

Effective Date

Section effective Sept. 15, 1981, but the authority to prescribe regulations under this section effective on Dec. 12, 1980, see section 701 of Pub. L. 96–513, set out as an Effective Date of 1980 Amendment note under section 101 of Title 10, Armed Forces.
37 U.S.C. § 411d (2024) — Title 37: PAY AND ALLOWANCES OF THE UNIFORMED SERVICES / Chapter 7: ALLOWANCES OTHER THAN TRAVEL AND TRANSPORTATION ALLOWANCES / Section 411d: Renumbered §481d
Renumbered §481d
Status: renumbered

[§411d. Renumbered §481d]
37 U.S.C. § 492 (2024) — Title 37: PAY AND ALLOWANCES OF THE UNIFORMED SERVICES / Chapter 8: TRAVEL AND TRANSPORTATION ALLOWANCES / Subchapter III: REPEALED / Section 492: Repealed. Pub. L. 117-81, div. A, title VI, §604(a), Dec. 27, 2021, 135 Stat. 1767
Repealed. Pub. L. 117-81, div. A, title VI, §604(a), Dec. 27, 2021, 135 Stat. 1767
Status: repealed

[§§492 to 494. Repealed. Pub. L. 117–81, div. A, title VI, §604(a), Dec. 27, 2021, 135 Stat. 1767]

Section 492, added Pub. L. 99–661, div. A, title VI, §615(a)(1), Nov. 14, 1986, 100 Stat. 3879, §431; renumbered §432, Pub. L. 100–26, §8(b)(1), Apr. 21, 1987, 101 Stat. 285; amended Pub. L. 107–107, div. A, title IX, §931(c), Dec. 28, 2001, 115 Stat. 1200; renumbered §492 and amended Pub. L. 112–81, div. A, title VI, §631(d)(2), (e)(30), Dec. 31, 2011, 125 Stat. 1460, 1464, related to travel of a member under competent orders as an escort for the member's dependent who is incapable of traveling alone because of age, mental or physical incapacity, or other extraordinary circumstances.

Section 494, added Pub. L. 102–484, div. A, title VI, §623(a)(1), Oct. 23, 1992, 106 Stat. 2422, §434; renumbered §494 and amended Pub. L. 112–81, div. A, title VI, §631(d)(2), (e)(31), Dec. 31, 2011, 125 Stat. 1460, 1464, related to cost of subsistence incurred by the member while performing duties as an escort or member of an arms control inspection team of a foreign country while engaged in activities related to the implementation of an arms control treaty or agreement.
37 U.S.C. § 412 (2024) — Title 37: PAY AND ALLOWANCES OF THE UNIFORMED SERVICES / Chapter 7: ALLOWANCES OTHER THAN TRAVEL AND TRANSPORTATION ALLOWANCES / Section 412: Renumbered §455
Renumbered §455
Status: renumbered

[§412. Renumbered §455]
37 U.S.C. § 208 (2024) — Title 37: PAY AND ALLOWANCES OF THE UNIFORMED SERVICES / Chapter 3: BASIC PAY / Section 208: Repealed. Pub. L. 91-482, §1(b), Oct. 21, 1970, 84 Stat. 1082
Repealed. Pub. L. 91-482, §1(b), Oct. 21, 1970, 84 Stat. 1082
Status: repealed

[§208. Repealed. Pub. L. 91–482, §1(b), Oct. 21, 1970, 84 Stat. 1082]

Section, Pub. L. 87–649, Sept. 7, 1962, 76 Stat. 461, provided that an officer furloughed under section 6406 of Title 10, Armed Forces, was entitled to pay at the rate of one-half of the basic pay to which he was entitled at the time of being furloughed.

Statutory Notes and Related Subsidiaries

Pension Continuation Provision

Pub. L. 91–482, §3, Oct. 21, 1970, 84 Stat. 1082, provided that: "Notwithstanding the first section of this Act [repealing this section and sections 4539, 4623, 5981, 6159, and 6406 of Title 10, Armed Forces], a person who is entitled to a pension under [former] section 6159 of title 10, United States Code, on the day before the date of enactment of this Act [Oct. 21, 1970] shall continue to be entitled to that pension on and after that date of enactment."
37 U.S.C. § 404b (2024) — Title 37: PAY AND ALLOWANCES OF THE UNIFORMED SERVICES / Chapter 7: ALLOWANCES OTHER THAN TRAVEL AND TRANSPORTATION ALLOWANCES / Section 404b: Renumbered §474b
Renumbered §474b
Status: renumbered

[§404b. Renumbered §474b]
37 U.S.C. § 421 (2024) — Title 37: PAY AND ALLOWANCES OF THE UNIFORMED SERVICES / Chapter 7: ALLOWANCES OTHER THAN TRAVEL AND TRANSPORTATION ALLOWANCES / Section 421: Allowances: no increase while dependent is entitled to basic pay
Allowances: no increase while dependent is entitled to basic pay
Status: in_force

A member of a uniformed service may not be paid an increased allowance under this chapter, on account of a dependent, for any period during which that dependent is entitled to basic pay under section 204 of this title.

(Pub. L. 87–649, Sept. 7, 1962, 76 Stat. 479, §420; renumbered §421, Pub. L. 100–180, div. A, title VI, §611(a)(1)(A), Dec. 4, 1987, 101 Stat. 1093.)

Historical and Revision Notes

Revised sectionSource (U.S. Code)Source (Statutes at Large)

420 
37:231(g) (last proviso of last sentence). 
Oct. 12, 1949, ch. 681, §102(g) (last proviso of last sentence), 63 Stat. 805.

The words "of a uniformed service" are inserted for clarity. The words "claiming a dependent as defined in this subsection" are omitted as surplusage. The words "under section 204 of this title" are substituted for the words "for the performance of duty as defined in section 232(e) of this revised title".

Editorial Notes

Prior Provisions

A prior section 421, Pub. L. 87–649, Sept. 7, 1962, 76 Stat. 479; Pub. L. 88–132, §3(b), Oct. 2, 1963, 77 Stat. 212, provided for pay and allowances of contract surgeons, prior to repeal by Pub. L. 98–94, title IX, §932(e)(1), Sept. 24, 1983, 97 Stat. 650, eff. Oct. 1, 1983. See section 1091 of Title 10, Armed Forces.
37 U.S.C. § 322 (2024) — Title 37: PAY AND ALLOWANCES OF THE UNIFORMED SERVICES / Chapter 5: SPECIAL AND INCENTIVE PAYS / Subchapter I: EXISTING SPECIAL PAY, INCENTIVE PAY, AND BONUS AUTHORITIES / Section 322: Renumbered §354
Renumbered §354
Status: renumbered

[§322. Renumbered §354]
37 U.S.C. § 802 (2024) — Title 37: PAY AND ALLOWANCES OF THE UNIFORMED SERVICES / Chapter 15: PROHIBITIONS AND PENALTIES / Section 802: Forfeiture of pay during absence from duty due to disease from intemperate use of alcohol or drugs
Forfeiture of pay during absence from duty due to disease from intemperate use of alcohol or drugs
Status: in_force

A member of the Army, Navy, Air Force, Marine Corps, or Space Force, on active duty who is absent from the member's regular duties for a continuous period of more than one day because of disease that is directly caused by and immediately follows the member's intemperate use of alcoholic liquor or habit-forming drugs is not entitled to pay for the period of that absence. However, a member whose pay is forfeited for more than one month is entitled to $5 for personal expenses for each full month that the member's pay is forfeited. Determinations of periods and causes of absence under this section shall be made as prescribed by the Secretary concerned, and are final.

(Pub. L. 87–649, Sept. 7, 1962, 76 Stat. 485; Pub. L. 116–283, div. A, title IX, §925(i)(1), Jan. 1, 2021, 134 Stat. 3828.)

Historical and Revision Notes

Revised sectionSource (U.S. Code)Source (Statutes at Large)

802 
 10:3632. 
[None.]

  
10:6111. 
[None.]

  
10:8632. 
[None.]

The words "Navy . . . or Marine Corps" are substituted for the words "naval service", in section 6111 of title 10, to conform to the definition of that term in section 5001(a)(3) of title 10. The words "and conclusive" are omitted as surplusage.

Editorial Notes

Amendments

2021—Pub. L. 116–283 substituted "Marine Corps, or Space Force" for "or Marine Corps" and substituted "the member's" for "his" wherever appearing.
37 U.S.C. § 430 (2024) — Title 37: PAY AND ALLOWANCES OF THE UNIFORMED SERVICES / Chapter 7: ALLOWANCES OTHER THAN TRAVEL AND TRANSPORTATION ALLOWANCES / Section 430: Renumbered §490
Renumbered §490
Status: renumbered

[§430. Renumbered §490]
37 U.S.C. § 702 (2024) — Title 37: PAY AND ALLOWANCES OF THE UNIFORMED SERVICES / Chapter 13: ALLOTMENTS AND ASSIGNMENTS OF PAY / Section 702: Repealed. Pub. L. 99-145, title VI, §683(b)(1), Nov. 8, 1985, 99 Stat. 665
Repealed. Pub. L. 99-145, title VI, §683(b)(1), Nov. 8, 1985, 99 Stat. 665
Status: repealed

[§702. Repealed. Pub. L. 99–145, title VI, §683(b)(1), Nov. 8, 1985, 99 Stat. 665]

Section, Pub. L. 87–649, Sept. 7, 1962, 76 Stat. 484, authorized allotments by officers of Navy and Marine Corps for support of family or relatives, for personal savings, and for other purposes. See section 701 of this title.
37 U.S.C. § 411i (2024) — Title 37: PAY AND ALLOWANCES OF THE UNIFORMED SERVICES / Chapter 7: ALLOWANCES OTHER THAN TRAVEL AND TRANSPORTATION ALLOWANCES / Section 411i: Renumbered §481i
Renumbered §481i
Status: renumbered

[§411i. Renumbered §481i]
37 U.S.C. § 805 (2024) — Title 37: PAY AND ALLOWANCES OF THE UNIFORMED SERVICES / Chapter 15: PROHIBITIONS AND PENALTIES / Section 805: Repealed. Pub. L. 99-145, title VI, §683(b)(1), Nov. 8, 1985, 99 Stat. 665
Repealed. Pub. L. 99-145, title VI, §683(b)(1), Nov. 8, 1985, 99 Stat. 665
Status: repealed

[§805. Repealed. Pub. L. 99–145, title VI, §683(b)(1), Nov. 8, 1985, 99 Stat. 665]

Section, Pub. L. 87–649, Sept. 7, 1962, 76 Stat. 486, required commanding officer to discourage the sale of pay by members of naval service. See section 701 of this title.
37 U.S.C. § 432 (2024) — Title 37: PAY AND ALLOWANCES OF THE UNIFORMED SERVICES / Chapter 7: ALLOWANCES OTHER THAN TRAVEL AND TRANSPORTATION ALLOWANCES / Section 432: Renumbered §492
Renumbered §492
Status: renumbered

[§432. Renumbered §492]