dreamproit/uscode huggingface dataset:
26 U.S.C. § 5067 (INTERNAL REVENUE CODE)
§ 5067. Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits
In the case of beer, wine, or distilled spirits that are smuggled into the United States or produced other than as authorized by this chapter—
(1) the rates of tax under paragraphs (1)(A)(i) and (2) of section 5051(a) shall not apply in the case of any such beer,
(2) the credit under section 5041(c) shall not apply in the case of any such wine, and
(3) the rates of tax under section 5001(c) shall not apply in the case of any such distilled spirits.
(Added Pub. L. 116–260, div. EE, title I, § 108(a), Dec. 27, 2020, 134 Stat. 3049.)
heading: Prior Provisions
text: A prior section 5067 was renumbered section 5068 of this title.
heading: Effective Date
text: Pub. L. 116–260, div. EE, title I, § 108(c), Dec. 27, 2020, 134 Stat. 3049, provided that: “The amendments made by this section [enacting this section and transferring former section 5067 of this title to section 5068 of this title] shall apply to beer, wine, or distilled spirits, as the case may be, produced after the date of the enactment of this Act [Dec. 27, 2020].”
26 U.S.C. § 6038E (INTERNAL REVENUE CODE)
§ 6038E. Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
Any foreign producer that elects to make an assignment described in section 5001(c), 5041(c), or 5051(a) shall provide such information, at such time and in such manner, as the Secretary may prescribe in order to make such assignment, including information about the controlled group structure of such foreign producer.
(Added Pub. L. 116–260, div. EE, title I, § 107(d)(1), Dec. 27, 2020, 134 Stat. 3048.)
heading: Effective Date
text: Pub. L. 116–260, div. EE, title I, § 107(d)(3), Dec. 27, 2020, 134 Stat. 3048, provided that: “The amendments made by this subsection [enacting ths section] shall apply to elections to make an assignment under section 5001(c), 5041(c), or 5051(a) of the Internal Revenue Code of 1986 after December 31, 2020.”
26 U.S.C. § 6751 (INTERNAL REVENUE CODE)
§ 6751. Procedural requirements
(a) Computation of penalty included in notice
The Secretary shall include with each notice of penalty under this title information with respect to the name of the penalty, the section of this title under which the penalty is imposed, and a computation of the penalty.
(b) Approval of assessment
(1) In general
No penalty under this title shall be assessed unless the initial determination of such assessment is personally approved (in writing) by the immediate supervisor of the individual making such determination or such higher level official as the Secretary may designate.
(2) Exceptions
Paragraph (1) shall not apply to—
(A) any addition to tax under section 6651, 6654, 6655, or 6662 (but only with respect to an addition to tax by reason of subsection (b)(9) thereof); or
(B) any other penalty automatically calculated through electronic means.
(c) Penalties
For purposes of this section, the term “penalty” includes any addition to tax or any additional amount.
(Added Pub. L. 105–206, title III, § 3306(a), July 22, 1998, 112 Stat. 744; amended Pub. L. 116–260, div. EE, title II, § 212(b)(3), Dec. 27, 2020, 134 Stat. 3067.)
heading: Codification
text: Another section 212(b) of div. EE of Pub. L. 116–260 amended section 63 of this title.
heading: Amendments
text: 2020—Subsec. (b)(2)(A). Pub. L. 116–260 substituted “6655, or 6662 (but only with respect to an addition to tax by reason of subsection (b)(9) thereof)” for “or 6655”.
heading: Effective Date of 2020 Amendment
text: Amendment by Pub. L. 116–260 applicable to taxable years beginning after Dec. 31, 2020, see section 212(d) of div. EE of Pub. L. 116–260, set out as a note under section 62 of this title.
heading: Effective Date
text: Pub. L. 105–206, title III, § 3306(c), July 22, 1998, 112 Stat. 744, as amended by Pub. L. 106–554, § 1(a)(7) [title III, § 302(b)], Dec. 21, 2000, 114 Stat. 2763, 2763A–632, provided that: “The amendments made by this section [enacting this subchapter] shall apply to notices issued, and penalties assessed, after June 30, 2001. In the case of any notice of penalty issued after June 30, 2001, and before July 1, 2003, the requirements of section 6751(a) of the Internal Revenue Code of 1986 shall be treated as met if such notice contains a telephone number at which the taxpayer can request a copy of the taxpayer’s assessment and payment history with respect to such penalty.”
26 U.S.C. § 9819 (INTERNAL REVENUE CODE)
§ 9819. Maintenance of price comparison tool
A group health plan shall offer price comparison guidance by telephone and make available on the Internet website of the plan or issuer a price comparison tool that (to the extent practicable) allows an individual enrolled under such plan, with respect to such plan year, such geographic region, and participating providers with respect to such plan or coverage, to compare the amount of cost-sharing that the individual would be responsible for paying under such plan with respect to the furnishing of a specific item or service by any such provider.
(Added Pub. L. 116–260, div. BB, title I, § 114(b)(1), Dec. 27, 2020, 134 Stat. 2874.)
heading: Effective Date
text: Pub. L. 116–260, div. BB, title I, § 114(d), Dec. 27, 2020, 134 Stat. 2875, provided that: “The amendments made by this section [enacting this section, section 1185h of Title 29, Labor, and section 300gg–114 of Title 42, The Public Health and Welfare] shall apply with respect to plan years beginning on or after January 1, 2022.”
26 U.S.C. § 9823 (INTERNAL REVENUE CODE)
§ 9823. Air ambulance report requirements
(a) In general
Each group health plan shall submit to the Secretary, jointly with the Secretary of Labor and the Secretary of Health and Human Services—
(1) not later than the date that is 90 days after the last day of the first calendar year beginning on or after the date on which a final rule is promulgated pursuant to the rulemaking described in section 106(d) of the No Surprises Act, the information described in subsection (b) with respect to such plan year; and
(2) not later than the date that is 90 days after the last day of the calendar year immediately succeeding the plan year described in paragraph (1), such information with respect to such immediately succeeding plan year.
(b) Information described
For purposes of subsection (a), information described in this subsection, with respect to a group health plan is each of the following:
(1) Claims data for air ambulance services furnished by providers of such services, disaggregated by each of the following factors:
(A) Whether such services were furnished on an emergent or nonemergent basis.
(B) Whether the provider of such services is part of a hospital-owned or sponsored program, municipality-sponsored program, hospital independent partnership (hybrid) program, independent program, or tribally operated program in Alaska.
(C) Whether the transport in which the services were furnished originated in a rural or urban area.
(D) The type of aircraft (such as rotor transport or fixed wing transport) used to furnish such services.
(E) Whether the provider of such services has a contract with the plan or issuer, as applicable, to furnish such services under the plan or coverage, respectively.
(2) Such other information regarding providers of air ambulance services as the Secretary may specify.
(Added Pub. L. 116–260, div. BB, title I, § 106(b)(3)(A), Dec. 27, 2020, 134 Stat. 2854.)
heading: References in Text
text: Section 106(d) of the No Surprises Act, referred to in subsec. (a)(1), is section 106(d) of div. BB of Pub. L. 116–260, which is set out as a note under section 300gg–118 of Title 42, The Public Health and Welfare.
28 U.S.C. § 1609 (JUDICIARY AND JUDICIAL PROCEDURE)
§ 1609. Immunity from attachment and execution of property of a foreign state
Subject to existing international agreements to which the United States is a party at the time of enactment of this Act the property in the United States of a foreign state shall be immune from attachment 1 arrest 1 and execution except as provided in sections 1610 and 1611 of this chapter.
(Added Pub. L. 94–583, § 4(a), Oct. 21, 1976, 90 Stat. 2895.)
heading: Editorial Notes
heading: References in Text
text: The time of enactment of this Act, referred to in text, probably means the time of enactment of Pub. L. 94–583, which was approved Oct. 21, 1976.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date
text: Section effective 90 days after Oct. 21, 1976, see section 8 of Pub. L. 94–583, set out as a note under section 1602 of this title.
29 U.S.C. § 1152 (LABOR)
§ 1152. Coordination of enforcement regarding violations of certain health care provider requirements; complaint process
(a) Investigating violations
Upon receiving a notice from a State or the Secretary of Health and Human Services of violations of sections 300gg–131, 300gg–132, or 300gg–135 of title 42, the Secretary of Labor shall identify patterns of such violations with respect to participants or beneficiaries under a group health plan or group health insurance coverage offered by a health insurance issuer and conduct an investigation pursuant to section 1134 of this title where appropriate, as determined by the Secretary. The Secretary shall coordinate with States and the Secretary of Health and Human Services, in accordance with section 1136 of this title and with section 104 of Health Insurance Portability and Accountability Act of 1996, where appropriate, as determined by the Secretary, to ensure that appropriate measures have been taken to correct such violations retrospectively and prospectively with respect to participants or beneficiaries under a group health plan or group health insurance coverage offered by a health insurance issuer.
(b) Complaint process
Not later than January 1, 2022, the Secretary shall ensure a process under which the Secretary—
(1) may receive complaints from participants and beneficiaries of group health plans or group health insurance coverage offered by a health insurance issuer relating to alleged violations of the sections specified in subsection (a); and
(2) transmits such complaints to States or the Secretary of Health and Human Services (as determined appropriate by the Secretary) for potential enforcement actions.
(Pub. L. 93–406, title I, § 522, as added Pub. L. 116–260, div. BB, title I, § 104(b)(1), Dec. 27, 2020, 134 Stat. 2830.)
heading: Editorial Notes
heading: References in Text
text: Section 104 of Health Insurance Portability and Accountability Act of 1996, referred to in subsec. (a), is section 104 of Pub. L. 104–191, which is set out as a note under section 300gg–92 of Title 42, The Public Health and Welfare.
29 U.S.C. § 1185h (LABOR)
§ 1185h. Maintenance of price comparison tool
A group health plan or a health insurance issuer offering group health insurance coverage shall offer price comparison guidance by telephone and make available on the Internet website of the plan or issuer a price comparison tool that (to the extent practicable) allows an individual enrolled under such plan or coverage, with respect to such plan year, such geographic region, and participating providers with respect to such plan or coverage, to compare the amount of cost-sharing that the individual would be responsible for paying under such plan or coverage with respect to the furnishing of a specific item or service by any such provider.
(Pub. L. 93–406, title I, § 719, as added Pub. L. 116–260, div. BB, title I, § 114(c)(1), Dec. 27, 2020, 134 Stat. 2874.)
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date
text: Section applicable with respect to plan years beginning on or after Jan. 1, 2022, see section 114(d) of div. BB of Pub. L. 116–260, set out as a note under section 9819 of Title 26, Internal Revenue Code.
29 U.S.C. § 1185l (LABOR)
§ 1185l. Air ambulance report requirements
(a) In general
Each group health plan and health insurance issuer offering group health insurance coverage shall submit to the Secretary, jointly with the Secretary of Health and Human Services and the Secretary of the Treasury—
(1) not later than the date that is 90 days after the last day of the first calendar year beginning on or after the date on which a final rule is promulgated pursuant to the rulemaking described in section 106(d) of the No Surprises Act, the information described in subsection (b) with respect to such plan year; and
(2) not later than the date that is 90 days after the last day of the plan year immediately succeeding the calendar year described in paragraph (1), such information with respect to such immediately succeeding plan year.
(b) Information described
For purposes of subsection (a), information described in this subsection, with respect to a group health plan or a health insurance issuer offering group health insurance coverage, is each of the following:
(1) Claims data for air ambulance services furnished by providers of such services, disaggregated by each of the following factors:
(A) Whether such services were furnished on an emergent or nonemergent basis.
(B) Whether the provider of such services is part of a hospital-owned or sponsored program, municipality-sponsored program, hospital independent partnership (hybrid) program, independent program, or tribally operated program in Alaska.
(C) Whether the transport in which the services were furnished originated in a rural or urban area.
(D) The type of aircraft (such as rotor transport or fixed wing transport) used to furnish such services.
(E) Whether the provider of such services has a contract with the plan or issuer, as applicable, to furnish such services under the plan or coverage, respectively.
(2) Such other information regarding providers of air ambulance services as the Secretary may specify.
(Pub. L. 93–406, title I, § 723, as added Pub. L. 116–260, div. BB, title I, § 106(b)(2)(A), Dec. 27, 2020, 134 Stat. 2853.)
heading: Editorial Notes
heading: References in Text
text: Section 106(d) of the No Surprises Act, referred to in subsec. (a)(1), is section 106(d) of div. BB of Pub. L. 116–260, which is set out as a note under section 300gg–118 of Title 42, The Public Health and Welfare.
30 U.S.C. § 966 (MINERAL LANDS AND MINING)
§ 966. Retention of fees
The Mine Safety and Health Administration may retain up to $2,499,000 in this fiscal year and each fiscal year thereafter from fees collected for the approval and certification of equipment, materials, and explosives for use in mines, and may utilize such sums for such activities.
(Pub. L. 113–76, div. H, title I, Jan. 17, 2014, 128 Stat. 357.)
heading: Editorial Notes
heading: References in Text
text: This fiscal year, referred to in text, is fiscal year 2014.
heading: Codification
text: Section was enacted as part of the Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2014, and also as part of the Consolidated Appropriations Act, 2014, and not as part of the Federal Mine Safety and Health Act of 1977 which comprises this chapter.
heading: Statutory Notes and Related Subsidiaries
heading: Similar Provisions
text: Similar provisions were contained in the following appropriation acts:
Pub. L. 116–260, div. H, title I, Dec. 27, 2020, 134 Stat. 1558.
Pub. L. 116–94, div. A, title I, Dec. 20, 2019, 133 Stat. 2547.
Pub. L. 115–245, div. B, title I, Sept. 28, 2018, 132 Stat. 3058.
Pub. L. 115–141, div. H, title I, Mar. 23, 2018, 132 Stat. 706.
Pub. L. 115–31, div. H, title I, May 5, 2017, 131 Stat. 512.
Pub. L. 114–113, div. H, title I, Dec. 18, 2015, 129 Stat. 2593.
Pub. L. 113–235, div. G, title I, Dec. 16, 2014, 128 Stat. 2460.
30 U.S.C. § 1542 (MINERAL LANDS AND MINING)
§ 1542. Regulations
All regulations made with respect to this subchapter shall be promulgated no later than six months after June 30, 1980.
(Pub. L. 96–294, title VI, § 644, June 30, 1980, 94 Stat. 770.)
heading: Editorial Notes
heading: References in Text
text: This subchapter, referred to in text, was in the original “this subtitle”, meaning subtitle D of title VI of Pub. L. 96–294, June 30, 1980, 94 Stat. 768, which enacted this subchapter and former sections 1146 and 1147 of this title and amended former sections 1141 and 1143 of this title and sections 796, 824a–3, 824i, and 824j of Title 16, Conservation.
30 U.S.C. § 1801...1810 (MINERAL LANDS AND MINING)
§§ 1801 to 1810. Repealed. Pub. L. 116–260, div. Z, title VII, § 7002(n)(1), Dec. 27, 2020, 134 Stat. 2576
text: Section 1801, Pub. L. 98–373, title II, § 202, July 31, 1984, 98 Stat. 1249, related to Congressional findings and declaration of purposes.
text: Section 1802, Pub. L. 98–373, title II, § 203, July 31, 1984, 98 Stat. 1250, related to establishment of National Critical Materials Council.
text: Section 1803, Pub. L. 98–373, title II, § 204, July 31, 1984, 98 Stat. 1250, related to responsibilities and authorities of Council.
text: Section 1804, Pub. L. 98–373, title II, § 205, July 31, 1984, 98 Stat. 1251, related to program and policy for advanced materials research and technology.
text: Section 1805, Pub. L. 98–373, title II, § 206, July 31, 1984, 98 Stat. 1252, related to innovation in basic and advanced materials industries.
text: Section 1806, Pub. L. 98–373, title II, § 207, July 31, 1984, 98 Stat. 1252, related to compensation of members and reimbursement.
text: Section 1807, Pub. L. 98–373, title II, § 208, July 31, 1984, 98 Stat. 1253, related to Executive Director.
text: Section 1808, Pub. L. 98–373, title II, § 209, July 31, 1984, 98 Stat. 1253, related to responsibilities and duties of Director.
text: Section 1809, Pub. L. 98–373, title II, § 210, July 31, 1984, 98 Stat. 1253; Pub. L. 100–418, title V, § 5183, Aug. 23, 1988, 102 Stat. 1454, related to general authority of Council.
text: Section 1810, Pub. L. 98–373, title II, § 211, July 31, 1984, 98 Stat. 1254; Pub. L. 100–418, title V, § 5184, Aug. 23, 1988, 102 Stat. 1454, related to authorization of appropriations.
text: Section 1811, Pub. L. 98–373, title II, § 212, July 31, 1984, 98 Stat. 1254, defined the term “materials”.
heading: Statutory Notes
heading: Short Title
text: Pub. L. 98–373, title II, § 201, July 31, 1984, 98 Stat. 1248, provided that title II of Pub. L. 98–373 (enacting this chapter) could be cited as the “National Critical Materials Act of 1984”, prior to repeal by Pub. L. 116–260, div. Z, title VII, § 7002(n)(1), Dec. 27, 2020, 134 Stat. 2576.
31 U.S.C. § 6906 (MONEY AND FINANCE)
§ 6906. Funding
For fiscal year 2019—
(1) each county or other eligible unit of local government shall be entitled to payment under this chapter; and
(2) sums shall be made available to the Secretary of the Interior for obligation or expenditure in accordance with this chapter.
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 1035; Pub. L. 110–343, div. C, title VI, § 601(c)(1), Oct. 3, 2008, 122 Stat. 3911; Pub. L. 112–141, div. F, title I, § 100111, July 6, 2012, 126 Stat. 906; Pub. L. 113–79, title XII, § 12312, Feb. 7, 2014, 128 Stat. 992; Pub. L. 115–141, div. G, title I, § 118, Mar. 23, 2018, 132 Stat. 661; Pub. L. 116–6, div. E, title I, § 116, Feb. 15, 2019, 133 Stat. 232.)
text: Historical and Revision Notes
Revised Section
Source (U.S. Code)
Source (Statutes at Large)
6906
31:1607.
Oct. 20, 1976, Pub. L. 94–565, § 7, 90 Stat. 2665.
The words “to the Secretary of the Interior” are added for clarity. The words “Provided, That, notwithstanding any other provision of this chapter” and “in advance” are omitted as unnecessary.
heading: Editorial Notes
heading: Amendments
text: 2019—Pub. L. 116–6 substituted “fiscal year 2019” for “fiscal year 2018” in introductory provisions.
2018—Pub. L. 115–141 substituted “fiscal year 2018” for “each of fiscal years 2008 through 2014” in introductory provisions.
2014—Pub. L. 113–79 substituted “2014” for “2013” in introductory provisions.
2012—Pub. L. 112–141 substituted “2013” for “2012” in introductory provisions.
2008—Pub. L. 110–343 amended section generally. Prior to amendment, section read as follows: “Necessary amounts may be appropriated to the Secretary of the Interior to carry out this chapter. Amounts are available only as provided in appropriation laws.”
heading: Statutory Notes and Related Subsidiaries
heading: Application of Section
text: Pub. L. 116–260, div. G, title I, § 115, Dec. 27, 2020, 134 Stat. 1506, provided that: “Section 6906 of title 31, United States Code, shall be applied by substituting ‘fiscal year 2021’ for ‘fiscal year 2019’.”
Similar provisions were contained in the following prior appropriation act:
Pub. L. 116–94, div. D, title I, § 115, Dec. 20, 2019, 133 Stat. 2714.
33 U.S.C. § 59h (NAVIGATION AND NAVIGABLE WATERS)
§ 59h. San Francisco, California, Waterfront Area
(a) Area to be declared nonnavigable
The following area is declared to be nonnavigable waters of the United States: All of that portion of the City and County of San Francisco, California, lying shoreward of a line beginning at the intersection of the southerly right of way line of Earl Street prolongation with the Pierhead United States Government Pierhead line, the Pierhead line as defined in the State of California Harbor and Navigation Code Section 1770, as amended in 1961; thence northerly along said Pierhead line to its intersection with a line parallel with and distant 10 feet easterly from, the existing easterly boundary line of Pier 30–32; thence northerly along said parallel line and its northerly prolongation, to a point of intersection with a line parallel with, and distant 10 feet northerly from, the existing northerly boundary of Pier 30–32; thence westerly along last said parallel line to its intersection with said Pierhead line; thence northerly along said Pierhead line, to the intersection of the easterly right of way line of Van Ness Avenue, formerly Marlette Street, prolongation to the Pierhead line.
(b) Requirement that area be improved
The declaration of nonnavigability under subsection (a) applies only to those parts of the area described in subsection (a) that are or will be bulkheaded, filled, or otherwise occupied or covered by permanent structures and does not affect the applicability of any Federal statute or regulation that relates to filling of navigable waters or to other regulated activities within the area described in subsection (a), including sections 9 and 10 of the Act of March 3, 1899 (33 U.S.C. 401, 403), section 404 of the Federal Water Pollution Control Act [33 U.S.C. 1344], and the National Environmental Policy Act of 1969 [42 U.S.C. 4321 et seq.].
(c) Inclusion of Embarcadero Historic District
Congress finds and declares that the area described in subsection (a) contains the seawall, piers, and wharves that comprise the Embarcadero Historic District listed on the National Register of Historic Places on May 12, 2006.
(Pub. L. 90–483, title I, § 114, Aug. 13, 1968, 82 Stat. 736; Pub. L. 116–260, div. AA, title III, § 316(a), Dec. 27, 2020, 134 Stat. 2706.)
heading: Editorial Notes
heading: References in Text
text: The National Environmental Policy Act of 1969, referred to in susbec. (b), is Pub. L. 91–190, Jan. 1, 1970, 83 Stat. 852, which is classified generally to chapter 55 (§ 4321 et seq.) of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see Short Title note set out under section 4321 of Title 42 and Tables.
heading: Amendments
text: 2020—Pub. L. 116–260 amended section generally. Prior to amendment, section related to Northern Embarcadero area, San Francisco, California.
33 U.S.C. § 59h–1 (NAVIGATION AND NAVIGABLE WATERS)
§ 59h–1. Repealed. Pub. L. 116–260, div. AA, title III, § 316(b), Dec. 27, 2020, 134 Stat. 2706
text: Section, Pub. L. 110–114, title V, § 5052, Nov. 8, 2007, 121 Stat. 1211, related to San Francisco, California, waterfront area.