dreamproit/uscode huggingface dataset:
5 U.S.C. § 5568 (GOVERNMENT ORGANIZATION AND EMPLOYEES)
§ 5568. Income tax deferment
Notwithstanding other statutes, any Federal income tax return of, or the payment of any Federal income tax by, an employee 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 because 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 title 26 in cases in which the assessment or collection is jeopardized and in cases of bankruptcy or receivership.
(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 494.)
text: Historical and Revision Notes
Derivation
U.S. Code
Revised Statutes and
Statutes at Large
50A U.S.C. 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 civilian officers and employees 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 “an employee” are substituted for “any civilian officer or employee of any department” to conform to the definition in section 5561(2). The words “in a missing status” are substituted for “absent from his duty station under the conditions specified in section 2 of this Act” to conform to the definition in section 5561(5) and in view of the provisions of section 5562 establishing the entitlement of an employee in a missing status to receive pay and allowances or to have them credited to his account. Reference to “title 26” is substituted for “Internal Revenue Code of 1954”.
Standard changes are made to conform with the definitions applicable and the style of this title as outlined in the preface to the report.
5 U.S.C. § 5582 (GOVERNMENT ORGANIZATION AND EMPLOYEES)
§ 5582. Designation of beneficiary; order of precedence
(a) The employing agency shall notify each employee of his right to designate a beneficiary or beneficiaries to receive money due, and of the disposition of money due if a beneficiary is not designated. An employee may change or revoke a designation at any time under regulations promulgated—
(1) by the Director of the Office of Personnel Management or his designee, in the case of an employee of an executive agency;
(2) jointly by the President pro tempore of the Senate and the Speaker of the House of Representatives, or their designee, in the case of an employee of the legislative branch; and
(3) by the Chief Justice of the United States or his or her designee, in the case of an employee of the judicial branch.
(b) In order to facilitate the settlement of the accounts of deceased employees, money due an employee at the time of his death shall be paid to the person or persons surviving at the date of death, in the following order of precedence, and the payment bars recovery by another person of amounts so paid:
First, to the beneficiary or beneficiaries designated by the employee in a writing received in the employing agency before his death.
Second, if there is no designated beneficiary, to the widow or widower of the employee.
Third, if none of the above, to the child or children of the employee and descendants of deceased children by representation.
Fourth, if none of the above, to the parents of the employee or the survivor of them.
Fifth, if none of the above, to the duly appointed legal representative of the estate of the employee.
Sixth, if none of the above, to the person or persons entitled under the laws of the domicile of the employee at the time of his death.
(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 495; Pub. L. 104–316, title I, § 103(c), Oct. 19, 1996, 110 Stat. 3828.)
text: Historical and Revision Notes
Derivation
U.S. Code
Revised Statutes and
Statutes at Large
(a)
5 U.S.C. 61j.
Aug. 3, 1950, ch. 518, § 5, 64 Stat. 396.
(b)
5 U.S.C. 61f.
Aug. 3, 1950, ch. 518, § 1, 64 Stat. 395.
Subsection (a) is restated for clarity. The word “officers” is omitted as included in “employee”.
In subsection (b), so much of the first 35 words of former section 61f as states the application is carried into the definition of “employee” in section 5581(1). The word “officer” is omitted as included in “employee”.
Standard changes are made to conform with the definitions applicable and the style of this title as outlined in the preface to the report.
heading: Amendments
text: 1996—Subsec. (a). Pub. L. 104–316 substituted “An employee may change or revoke a designation at any time under regulations promulgated—” for “An employee may change or revoke a designation at any time under such regulations as the Comptroller General of the United States may prescribe.” in introductory provisions and added pars. (1) to (3).
5 U.S.C. § 5583 (GOVERNMENT ORGANIZATION AND EMPLOYEES)
§ 5583. Payment of money due; settlement of accounts
(a) Under such regulations as the Director of the Office of Personnel Management may prescribe, the employing agency shall pay money due a deceased employee to the beneficiary designated by the employee under section 5582(b) of this title, or, if none, to the widow or widower of the employee.
(b) The Director may by regulation prescribe the method for settlement of accounts payable under subsection (a) of this section. However—
(1) accounts of employees of the government of the District of Columbia shall be paid by the District of Columbia; and
(2) accounts of employees of Government corporations or mixed ownership Government corporations may be paid by the corporations.
(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 496; Pub. L. 96–70, title III, § 3302(e)(7), Sept. 27, 1979, 93 Stat. 498; Pub. L. 104–316, title II, § 202(b), Oct. 19, 1996, 110 Stat. 3842.)
text: Historical and Revision Notes
Derivation
U.S. Code
Revised Statutes and
Statutes at Large
5 U.S.C. 61h.
Aug. 3, 1950, ch. 518, § 3, 64 Stat. 396.
Apr. 30, 1954, ch. 177, § 1, 68 Stat. 64.
In subsection (a), the word “officer” is omitted as included in “employee”.
Standard changes are made to conform with the definitions applicable and the style of this title as outlined in the preface to the report.
heading: Amendments
text: 1996—Subsec. (a). Pub. L. 104–316, § 202(b)(1), substituted “Director of the Office of Personnel Management” for “Comptroller General of the United States”.
Subsec. (b). Pub. L. 104–316, § 202(b)(2), substituted “The Director may by regulation prescribe the method for settlement of accounts payable under subsection (a) of this section.” for “Except as the Comptroller General may by regulation otherwise authorize or direct, accounts not payable under subsection (a) of this section are payable on settlement of the General Accounting Office.”
1979—Subsec. (b). Pub. L. 96–70 struck out par. (2) providing that accounts of the employees of the Canal Zone Government be paid by the Canal Zone Government, and redesignated par. (3) as (2).
heading: Effective Date of 1979 Amendment
text: Amendment by Pub. L. 96–70 effective Oct. 1, 1979, see section 3304 of Pub. L. 96–70, set out as an Effective Date note under section 3601 of Title 22, Foreign Relations and Intercourse.
5 U.S.C. § 5591 to 5594 (GOVERNMENT ORGANIZATION AND EMPLOYEES)
[§§ 5591 to 5594. Repealed. Pub. L. 90–83, § 1(34)(B), Sept. 11, 1967, 81 Stat. 201]
heading: Historical and Revision Notes
text: This section deletes sections 5591, 5592, 5593, and 5594 of title 5, United States Code, to reflect the repeal of the source statutes of those sections by the act of March 30, 1966, Public Law 89–380, section 5, 80 Stat. 95.
[Sections, Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 496, 497, related to back pay for individuals or preference eligibles reinstated or restored, and are covered by section 5596 of this title.]
5 U.S.C. § 5705 (GOVERNMENT ORGANIZATION AND EMPLOYEES)
§ 5705. Advancements and deductions
An agency may advance, through the proper disbursing official, to an employee entitled to per diem or mileage allowances under this subchapter, a sum considered advisable with regard to the character and probable duration of the travel to be performed. A sum advanced and not used for allowable travel expenses is recoverable from the employee or his estate by—
(1) setoff against accrued pay, retirement credit, or other amount due the employee;
(2) deduction from an amount due from the United States; and
(3) such other method as is provided by law.
(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 500; Pub. L. 94–22, § 2(b), May 19, 1975, 89 Stat. 84.)
text: Historical and Revision Notes
Derivation
U.S. Code
Revised Statutes and
Statutes at Large
5 U.S.C. 838.
June 9, 1949, ch. 185, § 5, 63 Stat. 166.
The words “disbursing official” are substituted for “disbursing officer” because of the definition of “officer” in section 2104 which excludes a member of a uniformed service. Application to section 5703 is based on former section 73b–2, which is carried into section 5703.
Standard changes are made to conform with the definitions applicable and the style of this title as outlined in the preface to the report.
heading: Amendments
text: 1975—Pub. L. 94–22 struck out “or individual” after “employee” wherever appearing.
5 U.S.C. § 5706 (GOVERNMENT ORGANIZATION AND EMPLOYEES)
§ 5706. Allowable travel expenses
Except as otherwise permitted by this subchapter or by statutes relating to members of the uniformed services, only actual and necessary travel expenses may be allowed to an individual holding employment or appointment under the United States.
(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 500.)
text: Historical and Revision Notes
Derivation
U.S. Code
Revised Statutes and
Statutes at Large
5 U.S.C. 839.
June 9, 1949, ch. 185, § 6, 63 Stat. 167.
The words “members of the uniformed services” are substituted for “military personnel”.
Standard changes are made to conform with the definitions applicable and the style of this title as outlined in the preface to the report.
5 U.S.C. § 5706a (GOVERNMENT ORGANIZATION AND EMPLOYEES)
§ 5706a. Subsistence and travel expenses for threatened law enforcement personnel
(a) Under regulations prescribed pursuant to section 5707 of this title, when the life of an employee who serves in a law enforcement, investigative, or similar capacity, or members of such employee’s immediate family, is threatened as a result of the employee’s assigned duties, the head of the agency concerned may approve appropriate subsistence payments for the employee or members of the employee’s family (or both) while occupying temporary living accommodations at or away from the employee’s designated post of duty.
(b) When a situation described in subsection (a) of this section requires the employee or members of the employee’s family (or both) to be temporarily relocated away from the employee’s designated post of duty, the head of the agency concerned may approve transportation expenses to and from such alternate location.
(Added Pub. L. 99–234, title I, § 103(a), Jan. 2, 1986, 99 Stat. 1757.)
heading: Effective Date
text: Section effective (1) on effective date of regulations to be promulgated not later than 150 days after Jan. 2, 1986, or (2) 180 days after Jan. 2, 1986, whichever occurs first, see section 301(a) of Pub. L. 99–234, set out as an Effective Date of 1986 Amendment note under section 5701 of this title.
5 U.S.C. § 5706b (GOVERNMENT ORGANIZATION AND EMPLOYEES)
§ 5706b. Interview expenses
An individual being considered for employment by an agency may be paid travel or transportation expenses under this subchapter for travel to and from pre-employment interviews determined necessary by the agency.
(Added Pub. L. 101–509, title V, § 529 [title II, § 206(a)(1)], Nov. 5, 1990, 104 Stat. 1427, 1457.)
heading: Effective Date
text: Section effective on such date as the President shall determine, but not earlier than 90 days, and not later than 180 days, after Nov. 5, 1990, see section 529 [title III, § 305] of Pub. L. 101–509, set out as an Effective Date of 1990 Amendment note under section 5301 of this title.
5 U.S.C. § 5706c (GOVERNMENT ORGANIZATION AND EMPLOYEES)
§ 5706c. Reimbursement for taxes incurred on money received for travel expenses
(a) Under regulations prescribed pursuant to section 5707 of this title, the head of an agency or department, or his or her designee, may use appropriations or other funds available to the agency for administrative expenses, for the reimbursement of Federal, State, and local income taxes incurred by an employee of the agency or by an employee and such employee’s spouse (if filing jointly), for any travel or transportation reimbursement made to an employee for which reimbursement or an allowance is provided.
(b) Reimbursements under this section shall include an amount equal to all income taxes for which the employee and spouse, as the case may be, would be liable due to the reimbursement for the taxes referred to in subsection (a). In addition, reimbursements under this section shall include penalties and interest, for the tax years 1993 and 1994 only, as a result of agencies failing to withhold the appropriate amounts for tax liabilities of employees affected by the change in the deductibility of travel expenses made by Public Law 102–486.
(Added Pub. L. 105–264, § 4(a), Oct. 19, 1998, 112 Stat. 2354.)
heading: References in Text
text: Public Law 102–486, referred to in subsec. (b), is Pub. L. 102–486, Oct. 24, 1992, 106 Stat. 2776, known as the Energy Policy Act of 1992. For complete classification of this Act to the Code, see Short Title note set out under section 13201 of Title 42, The Public Health and Welfare, and Tables.
heading: Effective Date
text: Pub. L. 105–264, § 4(c), Oct. 19, 1998, 112 Stat. 2354, provided that: “This section [enacting this section] shall be effective as of January 1, 1993.”
5 U.S.C. § 5708 (GOVERNMENT ORGANIZATION AND EMPLOYEES)
§ 5708. Effect on other statutes
This subchapter does not modify or repeal—
(1) any statute providing for the traveling expenses of the President;
(2) any statute providing for mileage allowances for Members of Congress;
(3) any statute fixing or permitting rates higher than the maximum rates established under this subchapter; or
(4) any appropriation statute item for examination of estimates in the field.
(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 500.)
text: Historical and Revision Notes
Derivation
U.S. Code
Revised Statutes and
Statutes at Large
(1), (2)
5 U.S.C. 841.
June 9, 1949, ch. 185, § 8, 63 Stat. 167.
(3), (4)
5 U.S.C. 842.
June 9, 1949, ch. 185, § 9, 63 Stat. 167.
In paragraph (2), the words “Members of Congress” are substituted for “the President of the Senate or Members of Congress” in view of the definition of “Member of Congress” in section 2106.
The first sentence of section 9 of the Act of June 9, 1949, which repealed the Subsistence Act of 1926 and the Auto Mileage Act of February 14, 1931, is omitted as executed.
The first proviso of former section 842, which related to appropriation Acts for the years 1949 and 1950, is omitted as obsolete. The remainder of former section 842, other than the parenthetical expressions, is omitted as executed and existing rights are preserved by technical section 8.
Standard changes are made to conform with the definitions applicable and the style of this title as outlined in the preface to the report.
5 U.S.C. § 5709 (GOVERNMENT ORGANIZATION AND EMPLOYEES)
§ 5709. Air evacuation patients: furnished subsistence
Notwithstanding any other provision of law, and under regulations prescribed under section 5707 of this title, an employee and his dependents may be furnished subsistence without charge while being evacuated as a patient by military aircraft of the United States.
(Added Pub. L. 91–481, § 1(1), Oct. 21, 1970, 84 Stat. 1081.)
5 U.S.C. § 5710 (GOVERNMENT ORGANIZATION AND EMPLOYEES)
§ 5710. Authority for travel expenses test programs
(a)
(1) Notwithstanding any other provision of this subchapter, under a test program which the Administrator of General Services determines to be in the interest of the Government and approves, an agency may pay through the proper disbursing official for a period not to exceed 24 months any necessary travel expenses in lieu of any payment otherwise authorized or required under this subchapter. An agency shall include in any request to the Administrator for approval of such a test program an analysis of the expected costs and benefits and a set of criteria for evaluating the effectiveness of the program.
(2) Any test program conducted under this section shall be designed to enhance cost savings or other efficiencies that accrue to the Government.
(3) Nothing in this section is intended to limit the authority of any agency to conduct test programs.
(b) The Administrator shall transmit a copy of any test program approved by the Administrator under this section to the appropriate committees of the Congress at least 30 days before the effective date of the program.
(c) An agency authorized to conduct a test program under subsection (a) shall provide to the Administrator and the appropriate committees of the Congress a report on the results of the program no later than 3 months after completion of the program.
(d) No more than 10 test programs under this section may be conducted simultaneously.
(e) The authority to conduct test programs under this section shall expire 7 years after the date of the enactment of the Travel and Transportation Reform Act of 1998.
(Added Pub. L. 105–264, § 5(a), Oct. 19, 1998, 112 Stat. 2354.)
heading: References in Text
text: The date of the enactment of the Travel and Transportation Reform Act of 1998, referred to in subsec. (e), is the date of enactment of Pub. L. 105–264, which was approved Oct. 19, 1998.
5 U.S.C. § 5721 (GOVERNMENT ORGANIZATION AND EMPLOYEES)
§ 5721. Definitions
For the purpose of this subchapter—
(1) “agency” means—
(A) an Executive agency;
(B) a military department;
(C) a court of the United States;
(D) the Administrative Office of the United States Courts;
(E) the Library of Congress;
(F) the Botanic Garden;
(G) the Architect of the Capitol;
(H) the Government Printing Office; and
(I) the government of the District of Columbia;
but does not include a Government controlled corporation;
(2) “employee” means an individual employed in or under an agency;
(3) “continental United States” means the several States and the District of Columbia, but does not include Alaska or Hawaii;
(4) “Government” means the Government of the United States and the government of the District of Columbia;
(5) “appropriation” includes funds made available by statute under section 9104 of title 31;
(6) “United States” means the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Commonwealth of the Northern Mariana Islands, the territories and possessions of the United States, and the areas and installations in the Republic of Panama that are made available to the United States pursuant to the Panama Canal Treaty of 1977 and related agreements (as described in section 3(a) of the Panama Canal Act of 1979); and
(7) “Foreign Service of the United States” means the Foreign Service as constituted under the Foreign Service Act of 1980.
(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 500; Pub. L. 97–258, § 3(a)(14), Sept. 13, 1982, 96 Stat. 1063; Pub. L. 105–264, § 6(1), Oct. 19, 1998, 112 Stat. 2356; Pub. L. 110–161, div. H, title I, § 1303(a), Dec. 26, 2007, 121 Stat. 2242.)
heading: Historical and Revision Notes
text: The section is based on sections 18 and 19 of the Act of Aug. 2, 1946, ch. 744, 60 Stat. 811, 812. Sections 18 and 19 of the Act of Aug. 2, 1946, are omitted from this title and transferred to other titles of the United States Code since such sections apply also to sections 9, 11, and 16(a) of the Act of Aug. 2, 1946, which sections appear in titles 31 and 41 of the United States Code.
Standard changes are made to conform with the definitions applicable and the style of this title as outlined in the preface to the report.
heading: References in Text
text: Section 3(a) of the Panama Canal Act of 1979, referred to in par. (6), is classified to section 3602(a) of Title 22, Foreign Relations and Intercourse.
The Foreign Service Act of 1980, referred to in par. (7), is Pub. L. 96–465, Oct. 17, 1980, 94 Stat. 2071, which is classified principally to chapter 52 (§ 3901 et seq.) of Title 22, Foreign Relations and Intercourse. For complete classification of this Act to the Code, see Short Title note set out under section 3901 of Title 22 and Tables.
heading: Amendments
text: 2007—Par. (1)(G) to (I). Pub. L. 110–161 added subpar. (G) and redesignated former subpars. (G) and (H) as (H) and (I), respectively.
1998—Pars. (6), (7). Pub. L. 105–264 added pars. (6) and (7).
1982—Par. (5). Pub. L. 97–258 substituted “section 9104” for “section 849”.
5 U.S.C. § 5724c (GOVERNMENT ORGANIZATION AND EMPLOYEES)
§ 5724c. Relocation services
Under regulations prescribed under section 5738 of this title, each agency may enter into contracts to provide relocation services to agencies and employees for the purpose of carrying out this subchapter. An agency may pay a fee for such services. Such services include arranging for the purchase of a transferred employee’s residence.
(Added Pub. L. 98–151, § 118(a)(7)(A)(i), Nov. 14, 1983, 97 Stat. 978; amended Pub. L. 98–473, title I, § 120(b), Oct. 12, 1984, 98 Stat. 1969; Pub. L. 104–201, div. A, title XVII, § 1713(b), Sept. 23, 1996, 110 Stat. 2754.)
heading: Amendments
text: 1996—Pub. L. 104–201 amended section generally. Prior to amendment, section read as follows: “Under such regulations as the President may prescribe, each agency is authorized to enter into contracts to provide relocation services to agencies and employees for the purpose of carrying out the provisions of this subchapter. Such services include but need not be limited to arranging for the purchase of a transferred employee’s residence.”
1984—Pub. L. 98–473 amended section generally, adding authority of the President to prescribe regulations.
heading: Effective Date of 1996 Amendment
text: Amendment by Pub. L. 104–201 effective 180 days after Sept. 23, 1996, see section 1725(a) of Pub. L. 104–201, set out as a note under section 5722 of this title.
heading: Effective Date; Promulgation of Regulations
text: Enactment by Pub. L. 98–151 and promulgation of regulations for amendments by Pub. L. 98–151 effective Nov. 14, 1983, see section 118(c) of Pub. L. 98–151, set out as an Effective Date of 1983 Amendment; Promulgation of Regulations note under section 5724 of this title.
heading: Funding of Amendments by Pub. L. 98–151
text: Amendments by Pub. L. 98–151 to be carried out by agencies by use of funds appropriated or otherwise available for administrative expenses of such agencies, and do not authorize appropriation of funds in amounts exceeding sums already authorized to be appropriated for such agencies, see section 118(b) of Pub. L. 98–151, set out as a note under section 5724 of this title.