dreamproit/uscode huggingface dataset:
15 U.S.C. § 9132 (COMMERCE AND TRADE)
§ 9132. Payroll support program
(a) In General
The Secretary shall establish a payroll support program and enter into agreements with employers who meet the eligibility criteria specified in subsection (b) and are not ineligible under subsection (c), to provide public contributions to supplement compensation of an eligible employee group. There is appropriated for fiscal year 2021, out of amounts in the Treasury not otherwise appropriated, $3,000,000,000, to remain available until September 30, 2023, for the Secretary to carry out the payroll support program authorized under the preceding sentence for which 1 percent of the funds may be used for implementation costs and administrative expenses.
(b) Eligibility
The Secretary shall enter into an agreement and provide public contributions, for a term no longer than 6 months, solely with an employer that agrees to use the funds received under an agreement exclusively for the continuation of employee wages, salaries, and benefits, to maintain the total compensation level for the eligible employee group as of April 1, 2020 for the duration of the agreement, and to facilitate the retention, rehire, or recall of employees of the employer, except that such funds may not be used for back pay of returning rehired or recalled employees.
(c) Ineligibility
The Secretary may not enter into any agreement under this section with an employer who was allowed a credit under section 2301 of the CARES Act (26 U.S.C. 3111 note) for the immediately preceding calendar quarter ending before such agreement is entered into, who received financial assistance under section 9073 of this title, or who is currently expending financial assistance under the paycheck protection program established under section 636(a)(36) of this title, as of the date the employer submits an application under the payroll support program established under subsection (a).
(d) Reductions
To address any shortfall in assistance that would otherwise be provided under this part, the Secretary shall reduce, on a pro rata basis, the financial assistance provided under this part.
(e) Agreement Deadline
No agreement may be entered into by the Secretary under the payroll support program established under subsection (a) after the last day of the 6 month period that begins on the effective date of the first agreement entered into under such program.
(Pub. L. 117–2, title VII, § 7202, Mar. 11, 2021, 135 Stat. 103.)
heading: References in Text
text: Section 2301 of the CARES Act, referred to in subsec. (c), is section 2301 of Pub. L. 116–136, which is set out as a note under section 3111 of Title 26, Internal Revenue Code.
heading: Codification
text: Section was enacted as part of the American Rescue Plan Act of 2021, and not as part of the CARES Act which in part comprises this chapter.
26 U.S.C. § 139I (INTERNAL REVENUE CODE)
§ 139I. Continuation coverage premium assistance
In the case of an assistance eligible individual (as defined in subsection (a)(3) of section 9501 of the American Rescue Plan Act of 2021), gross income does not include any premium assistance provided under subsection (a)(1) of such section.
(Added Pub. L. 117–2, title IX, § 9501(b)(4)(A), Mar. 11, 2021, 135 Stat. 137.)
heading: References in Text
text: Section 9501 of the American Rescue Plan Act of 2021, referred to in text, is section 9501 of Pub. L. 117–2, which is set out as a note under section 4980B of this title.
heading: Effective Date
text: Pub. L. 117–2, title IX, § 9501(b)(4)(C), Mar. 11, 2021, 135 Stat. 138, provided that: “The amendments made by this paragraph [enacting this section] shall apply to taxable years ending after the date of the enactment of this Act [Mar. 11, 2021].”
26 U.S.C. § 222 (INTERNAL REVENUE CODE)
[§ 222. Repealed. Pub. L. 116–260, div. EE, title I, § 104(b)(1), Dec. 27, 2020, 134 Stat. 3041]
text: Section, added Pub. L. 107–16, title IV, § 431(a), June 7, 2001, 115 Stat. 66; amended Pub. L. 108–357, title I, § 102(d)(3), Oct. 22, 2004, 118 Stat. 1429; Pub. L. 109–432, div. A, title I, § 101(a), (b), Dec. 20, 2006, 120 Stat. 2933; Pub. L. 110–343, div. C, title II, § 202(a), Oct. 3, 2008, 122 Stat. 3864; Pub. L. 111–312, title VII, § 724(a), Dec. 17, 2010, 124 Stat. 3316; Pub. L. 112–240, title II, § 207(a), Jan. 2, 2013, 126 Stat. 2324; Pub. L. 113–295, div. A, title I, § 107(a), Dec. 19, 2014, 128 Stat. 4013; Pub. L. 114–27, title VIII, § 804(b), June 29, 2015, 129 Stat. 415; Pub. L. 114–113, div. Q, title I, § 153(a), Dec. 18, 2015, 129 Stat. 3066; Pub. L. 115–97, title I, § 13305(b)(1), Dec. 22, 2017, 131 Stat. 2126; Pub. L. 115–123, div. D, title I, § 40203(a), Feb. 9, 2018, 132 Stat. 145; Pub. L. 116–94, div. Q, title I, § 104(a), Dec. 20, 2019, 133 Stat. 3228; Pub. L. 117–2, title IX, § 9042(b)(7), Mar. 11, 2021, 135 Stat. 122, related to a deduction for qualified tuition and related expenses.
heading: Prior Provisions
text: A prior section 222 was renumbered section 224 of this title.
Another prior section 222, added Pub. L. 97–34, title I, § 125(a), Aug. 13, 1981, 95 Stat. 201; amended Pub. L. 97–448, title I, § 101(f), Jan. 12, 1983, 96 Stat. 2367, related to deduction of adoption expenses, prior to repeal by Pub. L. 99–514, title I, §§ 135(a), 151(a), Oct. 22, 1986, 100 Stat. 2116, 2121, applicable to taxable years beginning after Dec. 31, 1986.
heading: Effective Date of Repeal
text: Repeal of section applicable to taxable years beginning after Dec. 31, 2020, see section 104(c) of div. EE of Pub. L. 116–260, set out as an Effective Date of 2020 Amendment note under section 25A of this title.
26 U.S.C. § 3133 (INTERNAL REVENUE CODE)
§ 3133. Special rule related to tax on employers
(a) In general
The credit allowed by section 3131 and the credit allowed by section 3132 shall each be increased by the amount of the taxes imposed by subsections (a) and (b) of section 3111 and section 3221(a) on qualified sick leave wages, or qualified family leave wages, for which credit is allowed under such section 3131 or 3132 (respectively).
(b) Denial of double benefit
For denial of double benefit with respect to the credit increase under subsection (a), see sections 3131(f)(3) and 3132(f)(3).
(Added Pub. L. 117–2, title IX, § 9641(a), Mar. 11, 2021, 135 Stat. 171.)
heading: Effective Date
text: Section applicable to amounts paid with respect to calendar quarters beginning after Mar. 31, 2021, see section 9641(d) of Pub. L. 117–2, set out as a note under secton 3131 of this title.
26 U.S.C. § 6720C (INTERNAL REVENUE CODE)
§ 6720C. Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance
(a) In general
Except in the case of a failure described in subsection (b) or (c), any person required to notify a group health plan under section 9501(a)(2)(B) of the American Rescue Plan Act of 2021 who fails to make such a notification at such time and in such manner as the Secretary of Labor may require shall pay a penalty of $250 for each such failure.
(b) Intentional failure
In the case of any such failure that is fraudulent, such person shall pay a penalty equal to the greater of—
(1) $250, or
(2) 110 percent of the premium assistance provided under section 9501(a)(1)(A) of the American Rescue Plan Act of 2021 after termination of eligibility under such section.
(c) Reasonable cause exception
No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause and not to willful neglect.
(Added Pub. L. 117–2, title IX, § 9501(b)(2)(A), Mar. 11, 2021, 135 Stat. 137.)
heading: References in Text
text: Section 9501(a) of the American Rescue Plan Act of 2021, referred to in subsecs. (a) and (b)(2), is section 9501(a) of title IX of Pub. L. 117–2, Mar. 11, 2021, 135 Stat. 127, which is set out as a note under section 4980B of this title.
heading: Prior Provisions
text: A prior section 6720C, added Pub. L. 111–5, div. B, title III, § 3001(a)(13)(A), Feb. 17, 2009, 123 Stat. 464; amended Pub. L. 111–144, § 3(b)(5)(D), Mar. 2, 2010, 124 Stat. 45, related to penalty for failure to notify health plan of cessation of eligibility for COBRA premium assistance, prior to repeal by Pub. L. 115–141, div. U, title IV, § 401(d)(7)(B), Mar. 23, 2018, 132 Stat. 1212.
42 U.S.C. § 1397i (THE PUBLIC HEALTH AND WELFARE)
§ 1397i. Additional funding for aging and disability services programs
(a) Appropriation
In addition to amounts otherwise available, there is appropriated for fiscal year 2021, out of any money in the Treasury not otherwise appropriated, $276,000,000, to remain available until expended, to carry out the programs described in division B of this subchapter.
(b) Use of funds
Of the amounts made available by subsection (a)—
(1) $88,000,000 shall be made available to carry out the programs described in division B of this subchapter in fiscal year 2021, of which not less than an amount equal to $100,0000,000 minus the amount previously provided in fiscal year 2021 to carry out section 1397m–1(b) of this title shall be made available to carry out such section; and
(2) $188,000,000 shall be made available to carry out the programs described in division B of this subchapter in fiscal year 2022, of which not less than $100,000,000 shall be for activities described in section 1397m–1(b) of this title.
(Aug. 14, 1935, ch. 531, title XX, § 2010, as added Pub. L. 117–2, title IX, § 9301, Mar. 11, 2021, 135 Stat. 126.)
(THE CONGRESS)
§§ 61h, 61h–1. Omitted
heading: Editorial Notes
heading: Codification
text: Section 61h, Pub. L. 93–371, § 4, Aug. 13, 1974, 88 Stat. 429; Pub. L. 94–59, title I, § 105, July 25, 1975, 89 Stat. 275; Pub. L. 116–94, div. E, title II, § 212(a)(3)(A), Dec. 20, 2019, 133 Stat. 2775, set forth maximum annual rate of compensation for Assistant Secretaries for Senate Majority and Minority. Pub. L. 95–94, title I, Aug. 5, 1977, 91 Stat. 658, abolished such positions, effective Oct. 1, 1977, and authorized Secretaries concerned to appoint and fix compensation of such employees as they deem appropriate. See section 6152 of this title.
A prior section 61h, acts Aug. 5, 1955, ch. 568, 69 Stat. 502; June 27, 1956, ch. 453, 70 Stat. 357; Aug. 21, 1959, Pub. L. 86–176, 73 Stat. 399; Aug. 10, 1961, Pub. L. 87–130, 75 Stat. 321; July 27, 1965, Pub. L. 89–90, 79 Stat. 266, authorized basic per annum compensation of Assistant Secretaries for Senate Majority and Minority to be fixed by the respective Secretaries.
Section 61h–1, Pub. L. 93–371, § 4, Aug. 13, 1974, 88 Stat. 429; Pub. L. 94–59, title I, § 105, July 25, 1975, 89 Stat. 275; Pub. L. 116–94, div. E, title II, § 212(a)(3)(A), Dec. 20, 2019, 133 Stat. 2775, set a maximum annual rate of compensation of $38,000 for administrative assistants in Offices of Senate Majority and Minority Leaders. Positions established by Legislative Branch Appropriation Act, 1970, for Offices of Senate Majority and Minority Leaders, which Act, Pub. L. 91–145, Dec. 12, 1969, 83 Stat. 339, formerly classified to this section, authorized respective leaders to appoint an administrative assistant, were abolished, see title I of Pub. L. 95–26, 91 Stat. 80, set out below. See, also, section 6131 of this title.
A prior section 61h–1, Pub. L. 91–145, Dec. 12, 1969, 83 Stat. 339, authorized Senate Majority and Minority Leaders to each appoint and fix compensation of an administrative assistant, a legislative assistant, an executive secretary, and a clerical assistant in lieu of positions heretofore authorized by Senate Resolution 158, agreed to December 9, 1941, Pub. L. 86–30, approved May 20, 1959, and Senate Resolution 240, agreed to January 24, 1952.
heading: Statutory Notes and Related Subsidiaries
heading: Abolition of Positions in Offices of Senate Majority and Minority Leaders
text: Pub. L. 95–26, title I, May 4, 1977, 91 Stat. 80, provided in part: “That the positions established by the Legislative Branch Appropriation Act, 1970 [Pub. L. 91–145, Dec. 12, 1969, 83 Stat. 338], for the Offices of the Majority and Minority Leaders [of the Senate] are abolished effective April 1, 1977.”
The positions referred to were enumerated in Pub. L. 91–145, Dec. 12, 1969, 83 Stat. 339, classified to former section 61h–1 of this title, which authorized the respective leaders to appoint an administrative assistant, a legislative assistant, an executive secretary, and a clerical assistant in lieu of the positions authorized prior thereto by Senate Resolution 158, agreed to Dec. 9, 1941, Pub. L. 86–30, approved May 20, 1959, and Senate Resolution 240, agreed to Jan. 24, 1952. See section 6131 of this title.
2 U.S.C. § 194 (THE CONGRESS)
§ 194. Certification of failure to testify or produce; grand jury action
Whenever a witness summoned as mentioned in section 192 of this title fails to appear to testify or fails to produce any books, papers, rec­ords, or documents, as required, or whenever any witness so summoned refuses to answer any question pertinent to the subject under inquiry before either House, or any joint committee established by a joint or concurrent resolution of the two Houses of Congress, or any committee or subcommittee of either House of Congress, and the fact of such failure or failures is reported to either House while Congress is in session or when Congress is not in session, a statement of fact constituting such failure is reported to and filed with the President of the Senate or the Speaker of the House, it shall be the duty of the said President of the Senate or Speaker of the House, as the case may be, to certify, and he shall so certify, the statement of facts aforesaid under the seal of the Senate or House, as the case may be, to the appropriate United States attorney, whose duty it shall be to bring the matter before the grand jury for its action.
(R.S. § 104; July 13, 1936, ch. 884, 49 Stat. 2041; June 22, 1938, ch. 594, 52 Stat. 942.)
heading: Editorial Notes
heading: Codification
text: R.S. § 104 derived from act Jan. 24, 1857, ch. 19, § 3, 11 Stat. 156.
heading: Amendments
text: 1938—Act June 22, 1938, substituted “section 102” for “section 102 of the Revised Statutes” and inserted “or any joint committee established by a joint or concurrent resolution of the two Houses of Congress”.
1936—Act July 13, 1936, substituted “section 102 of the Revised Statutes” for “section 102”, inserted provisions as to failure to produce and refusal to answer, required a statement of facts constituting the failure to be reported to and filed with the President of the Senate or the Speaker of the House, and directed that said President or Speaker certify the facts to the appropriate United States attorney in lieu of prior certification to the district attorney for the District of Columbia.
2 U.S.C. § 504 (THE CONGRESS)
§ 504. Mass mailings by Senate offices; quarterly statements; publication of summary tabulations
Two weeks after the close of each calendar quarter, or as soon as practicable thereafter, the Sergeant at Arms and Doorkeeper of the Senate shall send to each Senate office a statement of the cost of postage and paper and of the other operating expenses incurred as a result of mass mailings processed for such Senate office during such quarter. The statement shall separately identify the cost of postage and paper and other costs, and shall distinguish the costs attributable to newsletters and all other mass mailings. The statement shall also include the total cost per capita in the State. A compilation of all such statements shall be sent to the Senate Committee on Rules and Administration. A summary tabulation of such information shall be published quarterly in the Congressional Record and included in the semiannual report of the Secretary of the Senate. Such summary tabulation shall set forth for each Senate office the following information: the Senate office’s name, the total number of pieces of mass mail mailed during the quarter, the total cost of such mail, and, in the case of Senators, the cost of such mail divided by the total population of the State from which the Senator was elected, and the total number of pieces of mass mail divided by the total population of the State from which the Senator was elected, and in the case of each Senator, the allocation made to such Senator from the appropriation for official mail expenses.
(Pub. L. 101–520, title III, § 318, Nov. 5, 1990, 104 Stat. 2283; Pub. L. 103–283, title I, § 3(b), July 22, 1994, 108 Stat. 1427.)
heading: Editorial Notes
heading: Codification
text: Section was formerly classified to section 59f of this title prior to editorial reclassification and renumbering as this section.
Section is from the Legislative Branch Appropriations Act, 1991.
heading: Amendments
text: 1994—Pub. L. 103–283 inserted before period at end “, and in the case of each Senator, the allocation made to such Senator from the appropriation for official mail expenses”.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 1994 Amendment
text: Pub. L. 103–283, title I, § 3(c), July 22, 1994, 108 Stat. 1427, provided that:
“The amendments made by this section [amending this section and section 4108 of this title] shall be effective with respect to—
“(1) reports and statements covering periods beginning on and after October 1, 1994; and
“(2) appropriations made and obligations incurred on and after such date.”
2 U.S.C. § 1965a (THE CONGRESS)
§ 1965a. Prohibition on use of funds for installation of permanent fencing on Capitol Grounds
None of the funds made available in this or any other Act in prior fiscal years, this fiscal year, or any fiscal year thereafter may be used to install permanent, above-ground fencing around the perimeter, or any portion thereof, of the United States Capitol Grounds, as described in section 5102 of title 40, United States Code.
(Pub. L. 117–31, title III, § 310, July 30, 2021, 135 Stat. 314.)
8 U.S.C. § 1353d (ALIENS AND NATIONALITY)
§ 1353d. Disposition of money received as extra compensation
Moneys collected on or after July 1, 1941, as extra compensation for overtime service of immigration officers and employees of the Immigration Service pursuant to sections 1353a and 1353b of this title, shall be deposited in the Treasury of the United States to the credit of the appropriation for the payment of salaries, field personnel of the Immigration and Naturalization Service, and the appropriation so credited shall be available for the payment of such compensation.
(Aug. 22, 1940, ch. 688, 54 Stat. 858; June 27, 1952, ch. 477, title IV, § 402(i)(2), 66 Stat. 278.)
heading: Editorial Notes
heading: Codification
text: Section was not enacted as part of the Immigration and Nationality Act which comprises this chapter.
Section was formerly classified to section 342e of Title 5 prior to the general revision and enactment of Title 5, Government Organization and Employees, by Pub. L. 89–554, § 1, Sept. 6, 1966, 80 Stat. 378. Prior thereto, section was classified to section 109d of this title.
heading: Amendments
text: 1952—Act June 27, 1952, substituted “immigration officers” for “inspectors”.
heading: Statutory Notes and Related Subsidiaries
heading: Abolition of Immigration and Naturalization Service and Transfer of Functions
text: For abolition of Immigration and Naturalization Service, transfer of functions, and treatment of related references, see note set out under section 1551 of this title.
heading: Executive Documents
heading: Transfer of Functions
text: Functions of all other officers of Department of Justice and functions of all agencies and employees of such Department, with a few exceptions, transferred to Attorney General, with power vested in him to authorize their performance or performance of any of his functions by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 2, §§ 1, 2, eff. May 24, 1950, 15 F.R. 3173, 64 Stat. 1261, set out in the Appendix to Title 5, Government Organization and Employees. See sections 509 and 510 of Title 28, Judiciary and Judicial Procedure.
8 U.S.C. § 1422 (ALIENS AND NATIONALITY)
§ 1422. Eligibility for naturalization
The right of a person to become a naturalized citizen of the United States shall not be denied or abridged because of race or sex or because such person is married.
(June 27, 1952, ch. 477, title III, ch. 2, § 311, 66 Stat. 239; Pub. L. 100–525, § 9(t), Oct. 24, 1988, 102 Stat. 2621.)
heading: Editorial Notes
heading: Amendments
text: 1988—Pub. L. 100–525 struck out at end “Notwithstanding section 405(b) of this Act, this section shall apply to any person whose petition for naturalization shall hereafter be filed, or shall have been pending on the effective date of this chapter.”
8 U.S.C. § 1426 (ALIENS AND NATIONALITY)
§ 1426. Citizenship denied alien relieved of service in Armed Forces because of alienage
(a) Permanent ineligibility
Notwithstanding the provisions of section 405(b) 1 but subject to subsection (c), any alien who applies or has applied for exemption or discharge from training or service in the Armed Forces or in the National Security Training Corps of the United States on the ground that he is an alien, and is or was relieved or discharged from such training or service on such ground, shall be permanently ineligible to become a citizen of the United States.
(b) Conclusiveness of records
The records of the Selective Service System or of the Department of Defense shall be conclusive as to whether an alien was relieved or discharged from such liability for training or service because he was an alien.
(c) Service in armed forces of foreign country
An alien shall not be ineligible for citizenship under this section or otherwise because of an exemption from training or service in the Armed Forces of the United States pursuant to the exercise of rights under a treaty, if before the time of the exercise of such rights the alien served in the Armed Forces of a foreign country of which the alien was a national.
(June 27, 1952, ch. 477, title III, ch. 2, § 315, 66 Stat. 242; Pub. L. 100–525, § 9(v), Oct. 24, 1988, 102 Stat. 2621; Pub. L. 101–649, title IV, § 404, Nov. 29, 1990, 104 Stat. 5039.)
heading: Editorial Notes
heading: References in Text
text: Section 405(b), referred to in subsec. (a), is section 405(b) of act June 27, 1952, ch. 477, title IV, 66 Stat. 280, which is set out as a Savings Clause note under section 1101 of this title.
heading: Amendments
text: 1990—Subsec. (a). Pub. L. 101–649, § 404(1), inserted “but subject to subsection (c)” after “section 405(b)”.
Subsec. (c). Pub. L. 101–649, § 404(2), added subsec. (c).
1988—Subsec. (b). Pub. L. 100–525 substituted “Department of Defense” for “National Military Establishment”.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 1990 Amendment
text: Amendment by Pub. L. 101–649 applicable to exemptions from training or service obtained before, on, or after Nov. 29, 1990, see section 408(e) of Pub. L. 101–649, set out as a note under section 1421 of this title.