dreamproit/uscode huggingface dataset:
24 U.S.C. § 431...433 (HOSPITALS AND ASYLUMS)
§§ 431 to 433. Repealed. Pub. L. 112–81, div. A, title V, § 567(a), Dec. 31, 2011, 125 Stat. 1425
text: Section 431, Pub. L. 101–510, div. A, title XV, § 1531, as added Pub. L. 107–107, div. A, title XIV, § 1409, Dec. 28, 2001, 115 Stat. 1265, related to temporary continuation of Armed Forces Retirement Home Board.
text: A prior section 431, Pub. L. 101–510, div. A, title XV, § 1531, Nov. 5, 1990, 104 Stat. 1732, related to transfer of trust funds relating to Naval Home and Soldiers’ and Airmen’s Home, prior to repeal by Pub. L. 107–107, div. A, title XIV, § 1409, Dec. 28, 2001, 115 Stat. 1265.
text: Section 432, Pub. L. 101–510, div. A, title XV, § 1532, as added Pub. L. 107–107, div. A, title XIV, § 1409, Dec. 28, 2001, 115 Stat. 1265, related to directors of facilities.
text: A prior section 1532 of Pub. L. 101–510, div. A, title XV, Nov. 5, 1990, 104 Stat. 1732, repealed sections 21a to 25, 41 to 43, 44b, 45 to 46b, 48 to 50, 54, and 59 of this title, prior to repeal by Pub. L. 107–107, div. A, title XIV, § 1409, Dec. 28, 2001, 115 Stat. 1265.
text: Section 433, Pub. L. 101–510, div. A, title XV, § 1533, as added Pub. L. 107–107, div. A, title XIV, § 1409, Dec. 28, 2001, 115 Stat. 1265, related to temporary continuation of incumbent deputy directors.
text: A prior section 1533 of Pub. L. 101–510, div. A, title XV, Nov. 5, 1990, 104 Stat. 1733, amended section 6a of this title, sections 1089, 2575, 2772, 4624, 4712, 9624, and 9712 of Title 10, Armed Forces, section 1321 of Title 31, Money and Finance, section 1007 of Title 37, Pay and Allowances of the Uniformed Services, and section 906 of Title 44, Public Printing and Documents, repealed sections 4713 and 9713 of Title 10, and enacted provisions set out as a note under section 2772 of Title 10, prior to repeal by Pub. L. 107–107, div. A, title XIV, § 1409, Dec. 28, 2001, 115 Stat. 1265.
26 U.S.C. § 4191 (INTERNAL REVENUE CODE)
§ 4191. Medical devices
(a) In general
There is hereby imposed on the sale of any taxable medical device by the manufacturer, producer, or importer a tax equal to 2.3 percent of the price for which so sold.
(b) Taxable medical device
For purposes of this section—
(1) In general
The term “taxable medical device” means any device (as defined in section 201(h) of the Federal Food, Drug, and Cosmetic Act) intended for humans.
(2) Exemptions
Such term shall not include—
(A) eyeglasses,
(B) contact lenses,
(C) hearing aids, and
(D) any other medical device determined by the Secretary to be of a type which is generally purchased by the general public at retail for individual use.
(c) Moratorium
The tax imposed under subsection (a) shall not apply to sales during the period beginning on January 1, 2016, and ending on December 31, 2017.
(Added Pub. L. 111–152, title I, § 1405(a)(1), Mar. 30, 2010, 124 Stat. 1064; amended Pub. L. 114–113, div. Q, title I, § 174(a), Dec. 18, 2015, 129 Stat. 3071.)
heading: References in Text
text: Section 201(h) of the Federal Food, Drug, and Cosmetic Act, referred to in subsec. (b)(1), is classified to section 321(h) of Title 21, Food and Drugs.
heading: Prior Provisions
text: For prior sections 4191, 4192, 4201, and 4211, see Prior Provisions note set out preceding this section.
heading: Amendments
text: 2015—Subsec. (c). Pub. L. 114–113 added subsec. (c).
heading: Effective Date of 2015 Amendment
text: Pub. L. 114–113, div. Q, title I, § 174(b), Dec. 18, 2015, 129 Stat. 3072, provided that: “The amendment made by this section [amending this section] shall apply to sales after December 31, 2015.”
heading: Effective Date
text: Pub. L. 111–152, title I, § 1405(c), Mar. 30, 2010, 124 Stat. 1065, provided that: “The amendments made by this section [enacting this section and amending sections 4221 and 6416 of this title] shall apply to sales after December 31, 2012.”
26 U.S.C. § 6215 (INTERNAL REVENUE CODE)
§ 6215. Assessment of deficiency found by Tax Court
(a) General rule
If the taxpayer files a petition with the Tax Court, the entire amount redetermined as the deficiency by the decision of the Tax Court which has become final shall be assessed and shall be paid upon notice and demand from the Secretary. No part of the amount determined as a deficiency by the Secretary but disallowed as such by the decision of the Tax Court which has become final shall be assessed or be collected by levy or by proceeding in court with or without assessment.
(b) Cross references
(1) For assessment or collection of the amount of the deficiency determined by the Tax Court pending appellate court review, see section 7485.
(2) For dismissal of petition by Tax Court as affirmation of deficiency as determined by the Secretary, see section 7459(d).
(3) For decision of Tax Court that tax is barred by limitation as its decision that there is no deficiency, see section 7459(e).
(4) For assessment of damages awarded by Tax Court for instituting proceedings merely for delay, see section 6673.
(5) For treatment of certain deficiencies as having been paid, in connection with sale of surplus war-built vessels, see section 9(b)(8) of the Merchant Ship Sales Act of 1946 (50 U.S.C. App. 1742).1
(6) For rules applicable to Tax Court proceedings, see generally subchapter C of chapter 76.
(7) For extension of time for paying amount determined as deficiency, see section 6161(b).
(Aug. 16, 1954, ch. 736, 68A Stat. 773; Pub. L. 94–455, title XIX, § 1906(a)(16), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1825, 1834; Pub. L. 99–514, title XIV, § 1404(c)(2), Oct. 22, 1986, 100 Stat. 2714.)
heading: References in Text
text: Section 9 of the Merchant Ship Sales Act of 1946 (50 U.S.C. App. 1742), referred to in subsec. (b)(5), is section 9 of act Mar. 8, 1946, ch. 82, 60 Stat. 46, which was repealed by Pub. L. 94–412, title V, § 501(g), Sept. 14, 1976, 90 Stat. 1258.
heading: Amendments
text: 1986—Subsec. (b)(7), (8). Pub. L. 99–514 redesignated par. (8) as (7) and struck out former par. (7) which read as follows: “For proration of deficiency to installments, see section 6152(c).”
1976—Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
Subsec. (b)(5). Pub. L. 94–455, § 1906(a)(16), struck out “60 Stat. 48;” before “50 U.S.C. App. 1742”.
heading: Effective Date of 1986 Amendment
text: Amendment by Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 1404(d) of Pub. L. 99–514, set out as a note under section 643 of this title.
29 U.S.C. § 49c (LABOR)
§ 49c. Acceptance by States; creation of State agencies
In order to obtain the benefits of appropriations apportioned under section 49d of this title, a State shall, pursuant to State statute, accept the provisions of this chapter and, in accordance with such State statute, the Governor shall designate or authorize the creation of a State agency vested with all powers necessary to cooperate with the Secretary under this chapter.
(June 6, 1933, ch. 49, § 4, 48 Stat. 114; Pub. L. 105–220, title III, § 303, Aug. 7, 1998, 112 Stat. 1081.)
heading: Amendments
text: 1998—Pub. L. 105–220 substituted “, pursuant to State statute,” for “, through its legislature,”, inserted “, in accordance with such State statute, the Governor shall” after “the provisions of this chapter and”, and substituted “Secretary” for “United States Employment Service”.
heading: Effective Date of 1998 Amendment
text: Amendment by Pub. L. 105–220 effective July 1, 1999, see section 311 of Pub. L. 105–220, formerly set out as a note under section 49a of this title.
heading: Transfer of State Agencies to the States
text: Act July 26, 1946, ch. 672, title I, 60 Stat. 684, provided in part: “On November 15, 1946, the Secretary of Labor shall transfer, to the State agency in each State designated under section 4 of the Act of Congress approved June 6, 1933, as amended [this section], as the agency to administer the State-wide system of public employment offices in cooperation with the United States Employment Service under said Act [this chapter], the operation of State and local public employment office facilities and properties which were transferred by such State to the Federal Government in 1942 to promote the national war effort. The Secretary of Labor shall, on request of the State agency, also provide for the transfer and assignment to such State, without reimbursement therefor, of any other public employment office facilities and properties within such State, including records, files, and office equipment: Provided, That as a condition to such transfer and assignment of Federal properties, the Secretary may require the recipient State to waive any claim which may then exist or thereafter arise out of the use made by the Federal Government of, or for the loss of or damage to, property and facilities transferred to the Federal Government as hereinabove described.”
29 U.S.C. § 49j (LABOR)
§ 49j. Notice of strikes and lockouts to applicants
In carrying out the provisions of this chapter the Secretary is authorized and directed to provide for the giving of notice of strikes or lockouts to applicants before they are referred to employment.
(June 6, 1933, ch. 49, § 11, 48 Stat. 116; Pub. L. 97–300, title VI, § 601(g), formerly title V, § 501(g), Oct. 13, 1982, 96 Stat. 1397; renumbered title VI, § 601(g), Pub. L. 100–628, title VII, § 712(a)(1), (2), Nov. 7, 1988, 102 Stat. 3248; Pub. L. 105–220, title III, § 307, Aug. 7, 1998, 112 Stat. 1082.)
heading: Amendments
text: 1998—Pub. L. 105–220, § 307(2), which directed the substitution of “Secretary” for “Director”, was executed by making the substitution for “director” to reflect the probable intent of Congress.
Pub. L. 105–220, § 307(1), redesignated subsec. (b) as entire section and struck out subsec. (a) which provided for establishment and composition of a Federal Advisory Council, and similar State advisory councils, to work on problems relating to employment.
1982—Subsec. (a). Pub. L. 97–300 inserted provision that nothing in this section should be construed to prohibit the Governor from carrying out functions of the State advisory council through the State job training coordinating council in accordance with section 1532(c) of this title.
heading: Effective Date of 1998 Amendment
text: Amendment by Pub. L. 105–220 effective July 1, 1999, see section 311 of Pub. L. 105–220, formerly set out as a note under section 49a of this title.
heading: Effective Date of 1982 Amendment
text: Amendment by Pub. L. 97–300 effective Oct. 1, 1983, but with Secretary authorized to use funds appropriated for fiscal 1983 to plan for orderly implementation of amendment, see section 181(i) of Pub. L. 97–300, which was formerly classified to section 1591(i) of this title.
29 U.S.C. § 49k (LABOR)
§ 49k. Rules and regulations
The Secretary is authorized to make such rules and regulations as may be necessary to carry out the provisions of this chapter.
(June 6, 1933, ch. 49, § 12, 48 Stat. 117; Pub. L. 105–220, title III, § 308, Aug. 7, 1998, 112 Stat. 1082.)
heading: Amendments
text: 1998—Pub. L. 105–220, which directed the substitution of “The Secretary” for “The Director, with the approval of the Secretary of Labor,”, was executed by making the substitution for text which read in part “director” rather than “Director”, to reflect the probable intent of Congress.
heading: Effective Date of 1998 Amendment
text: Amendment by Pub. L. 105–220 effective July 1, 1999, see section 311 of Pub. L. 105–220, formerly set out as a note under section 49a of this title.
29 U.S.C. § 49l (LABOR)
§ 49l. Miscellaneous operating authorities
(a) The activities carried out pursuant to section 49f of this title shall be subject to the performance accountability measures that are based on indicators described in section 3141(b)(2)(A)(i) of this title.
(b)
(1) Nothing in this chapter shall be construed to prohibit the referral of any applicant to private agencies as long as the applicant is not charged a fee.
(2) No funds paid under this chapter may be used by any State for advertising in newspapers for high paying jobs unless such State submits an annual report to the Secretary beginning in December 1984 concerning such advertising and the justifications therefor, and the justification may include that such jobs are part of a State industrial development effort.
(June 6, 1933, ch. 49, § 13, as added Pub. L. 97–300, title VI, § 601(h), formerly title V, § 501(h), Oct. 13, 1982, 96 Stat. 1397; renumbered title VI, § 601(h), Pub. L. 100–628, title VII, § 712(a)(1), (2), Nov. 7, 1988, 102 Stat. 3248; amended Pub. L. 97–404, § 5, Dec. 31, 1982, 96 Stat. 2027; Pub. L. 113–128, title III, § 307, July 22, 2014, 128 Stat. 1627.)
heading: Prior Provisions
text: A prior section 49l, act June 6, 1933, ch. 49, § 13, 48 Stat. 117, relating to mail franking privileges to employment systems, was transferred to section 338 of former Title 39, The Postal Service. Section 338 of former Title 39 was repealed and reenacted as section 4152 of former Title 39, The Postal Service by Pub. L. 86–682, Sept. 2, 1960, 74 Stat. 578. Section 4152 of former Title 39 was repealed and reenacted as section 3202 of Title 39, Postal Service, by Pub. L. 91–375, Aug. 12, 1970, 84 Stat. 719.
heading: Amendments
text: 2014—Subsec. (a). Pub. L. 113–128 amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “The Secretary is authorized to establish performance standards for activities under this chapter which shall take into account the differences in priorities reflected in State plans.”
1982—Subsec. (b). Pub. L. 97–404 designated existing provisions as par. (1) and added par. (2).
heading: Effective Date of 2014 Amendment
text: Amendment by Pub. L. 113–128 effective on the first day of the first full program year after July 22, 2014 (July 1, 2015), see section 506 of Pub. L. 113–128, set out as an Effective Date note under section 3101 of this title.
heading: Effective Date
text: Section effective Oct. 1, 1983, but with Secretary authorized to use funds appropriated for fiscal 1983 to plan for orderly implementation of section, see section 181(i) of Pub. L. 97–300, which was formerly classified to section 1591(i) of this title.
heading: Definitions of Terms in Pub. L. 113–128
text: Except as otherwise provided, definitions in section 3 of Pub. L. 113–128, which is classified to section 3102 of this title, apply to this section.
29 U.S.C. § 724 (LABOR)
§ 724. Non-Federal share for establishment of program or construction
For the purpose of determining the amount of payments to States for carrying out part B (or to an Indian tribe under part C), the non-Federal share, subject to such limitations and conditions as may be prescribed in regulations by the Commissioner, shall include contributions of funds made by any private agency, organization, or individual to a State or local agency to assist in meeting the costs of establishment of a community rehabilitation program or construction, under special circumstances, of a facility for such a program, which would be regarded as State or local funds except for the condition, imposed by the contributor, limiting use of such funds to establishment of such a program or construction of such a facility.
(Pub. L. 93–112, title I, § 104, as added Pub. L. 105–220, title IV, § 404, Aug. 7, 1998, 112 Stat. 1151.)
heading: Prior Provisions
text: A prior section 724, Pub. L. 93–112, title I, § 104, Sept. 26, 1973, 87 Stat. 370; Pub. L. 95–602, title I, § 122(b)(1), Nov. 6, 1978, 92 Stat. 2987; Pub. L. 99–506, title II, § 205, Oct. 21, 1986, 100 Stat. 1817; Pub. L. 102–569, title I, § 125, Oct. 29, 1992, 106 Stat. 4381, related to non-Federal share for construction, prior to the general amendment of this subchapter by Pub. L. 105–220.
29 U.S.C. § 728 (LABOR)
§ 728. Expenditure of certain amounts
(a) Expenditure
Amounts described in subsection (b) may not be expended by a State for any purpose other than carrying out programs for which the State receives financial assistance under this subchapter, under subchapter VI, or under subchapter VII.
(b) Amounts
The amounts referred to in subsection (a) are amounts provided to a State under the Social Security Act (42 U.S.C. 301 et seq.) as reimbursement for the expenditure of payments received by the State from allotments under section 730 of this title.
(Pub. L. 93–112, title I, § 108, as added Pub. L. 105–220, title IV, § 404, Aug. 7, 1998, 112 Stat. 1160; amended Pub. L. 113–128, title IV, § 417(b), July 22, 2014, 128 Stat. 1655.)
heading: References in Text
text: The Social Security Act, referred to in subsec. (b), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended, which is classified generally to chapter 7 (§ 301 et seq.) of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.
heading: Prior Provisions
text: A prior section 728, Pub. L. 93–112, title I, § 108, as added Pub. L. 102–569, title I, § 129(a), Oct. 29, 1992, 106 Stat. 4389, related to expenditure of certain amounts, prior to the general amendment of this subchapter by Pub. L. 105–220.
heading: Amendments
text: 2014—Subsec. (a). Pub. L. 113–128 substituted “under subchapter VI” for “under part B of subchapter VI”.
heading: Definitions of Terms in Pub. L. 113–128
text: Except as otherwise provided, definitions in section 3 of Pub. L. 113–128, which is classified to section 3102 of this title, apply to this section.
29 U.S.C. § 1026 (LABOR)
§ 1026. Reports made public information
(a) Except as provided in subsection (b), the contents of the annual reports, statements, and other documents filed with the Secretary pursuant to this part shall be public information and the Secretary shall make any such information and data available for inspection in the public document room of the Department of Labor. The Secretary may use the information and data for statistical and research purposes, and compile and publish such studies, analyses, reports, and surveys based thereon as he may deem appropriate.
(b) Information described in sections 1025(a) and 1025(c) of this title with respect to a participant may be disclosed only to the extent that information respecting that participant’s benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.] may be disclosed under such Act.
(Pub. L. 93–406, title I, § 106, Sept. 2, 1974, 88 Stat. 850; Pub. L. 101–239, title VII, § 7894(b)(6), Dec. 19, 1989, 103 Stat. 2448; Pub. L. 105–34, title XV, § 1503(d)(4), Aug. 5, 1997, 111 Stat. 1062.)
heading: References in Text
text: The Social Security Act, referred to in subsec. (b), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended. Title II of the Social Security Act is classified generally to subchapter II (§ 401 et seq.) of chapter 7 of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.
heading: Amendments
text: 1997—Subsec. (a). Pub. L. 105–34 struck out “descriptions,” before “annual reports,”.
1989—Subsec. (b). Pub. L. 101–239 substituted “sections” for “section”.
heading: Effective Date of 1989 Amendment
text: Amendment by Pub. L. 101–239 effective, except as otherwise provided, as if originally included in the provision of the Employee Retirement Income Security Act of 1974, Pub. L. 93–406, to which such amendment relates, see section 7894(i) of Pub. L. 101–239, set out as a note under section 1002 of this title.
29 U.S.C. § 1030 (LABOR)
§ 1030. Alternative methods of compliance
(a) The Secretary on his own motion or after having received the petition of an administrator may prescribe an alternative method for satisfying any requirement of this part with respect to any pension plan, or class of pension plans, subject to such requirement if he determines—
(1) that the use of such alternative method is consistent with the purposes of this subchapter and that it provides adequate disclosure to the participants and beneficiaries in the plan, and adequate reporting to the Secretary,
(2) that the application of such requirement of this part would—
(A) increase the costs to the plan, or
(B) impose unreasonable administrative burdens with respect to the operation of the plan, having regard to the particular characteristics of the plan or the type of plan involved; and
(3) that the application of this part would be adverse to the interests of plan participants in the aggregate.
(b) An alternative method may be prescribed under subsection (a) by regulation or otherwise. If an alternative method is prescribed other than by regulation, the Secretary shall provide notice and an opportunity for interested persons to present their views, and shall publish in the Federal Register the provisions of such alternative method.
(Pub. L. 93–406, title I, § 110, Sept. 2, 1974, 88 Stat. 851.)
heading: Regulations
text: Secretary authorized, effective Sept. 2, 1974, to promulgate regulations wherever provisions of this subchapter call for the promulgation of regulations, see section 1031 of this title.
29 U.S.C. § 1161 (LABOR)
§ 1161. Plans must provide continuation coverage to certain individuals
(a) In general
The plan sponsor of each group health plan shall provide, in accordance with this part, that each qualified beneficiary who would lose coverage under the plan as a result of a qualifying event is entitled, under the plan, to elect, within the election period, continuation coverage under the plan.
(b) Exception for certain plans
Subsection (a) shall not apply to any group health plan for any calendar year if all employers maintaining such plan normally employed fewer than 20 employees on a typical business day during the preceding calendar year.
(Pub. L. 93–406, title I, § 601, as added Pub. L. 99–272, title X, § 10002(a), Apr. 7, 1986, 100 Stat. 227; amended Pub. L. 101–239, title VII, §§ 7862(c)(1)(B), 7891(a)(1), Dec. 19, 1989, 103 Stat. 2432, 2445.)
heading: Amendments
text: 1989—Subsec. (b). Pub. L. 101–239 struck out at end “Under regulations, rules similar to the rules of subsections (a) and (b) of section 52 of title 26 (relating to employers under common control) shall apply for purposes of this subsection.”
Pub. L. 101–239, § 7891(a)(1), substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.
heading: Effective Date of 1989 Amendment
text: Amendment by section 7862(c)(1)(B) of Pub. L. 101–239 applicable to years beginning after Dec. 31, 1986, see section 7862(c)(1)(C) of Pub. L. 101–239, set out as a note under section 106 of Title 26, Internal Revenue Code.
Amendment by section 7891(a)(1) of Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 7891(f) of Pub. L. 101–239, set out as a note under section 1002 of this title.
heading: Effective Date
text: Pub. L. 99–272, title X, § 10002(d), Apr. 7, 1986, 100 Stat. 231, provided that:
“(1) General rule.—
The amendments made by this section [enacting this part and amending section 1132 of this title] shall apply to plan years beginning on or after July 1, 1986.
“(2) Special rule for collective bargaining agreements.—
In the case of a group health plan maintained pursuant to one or more collective bargaining agreements between employee representatives and one or more employers ratified before the date of the enactment of this Act [Apr. 7, 1986], the amendments made by this section shall not apply to plan years beginning before the later of—
“(A) the date on which the last of the collective bargaining agreements relating to the plan terminates (determined without regard to any extension thereof agreed to after the date of the enactment of this Act), or
“(B) January 1, 1987.
For purposes of subparagraph (A), any plan amendment made pursuant to a collective bargaining agreement relating to the plan which amends the plan solely to conform to any requirement added by this section shall not be treated as a termination of such collective bargaining agreement.”