dreamproit/uscode huggingface dataset:
22 U.S.C. § 2706a (FOREIGN RELATIONS AND INTERCOURSE)
§ 2706a. Rewards payments
The Secretary may transfer to and merge with “Emergencies in the Diplomatic and Consular Service” for rewards payments and for expenses of rewards programs unobligated balances of funds appropriated under “Diplomatic and Consular Programs” for this fiscal year and for each fiscal year on and after December 26, 2007, at no later than the end of the fifth fiscal year after the fiscal year for which any such funds were appropriated or otherwise made available.
(Pub. L. 110–161, div. J, title I (part), Dec. 26, 2007, 121 Stat. 2278; Pub. L. 117–328, div. K, title I, par. (6)(F), Dec. 29, 2022, 136 Stat. 4975.)
heading: Editorial Notes
heading: References in Text
text: Secretary, referred to in text, means the Secretary of State.
heading: Amendments
text: 2022—Pub. L. 117–328 inserted “and for expenses of rewards programs” after “for rewards payments”.
heading: Statutory Notes and Related Subsidiaries
heading: References to Diplomatic and Consular Programs Account
text: References to the Diplomatic and Consular Programs account to be construed to include the Diplomatic Programs account in fiscal year 2020 and each fiscal year thereafter, see par. (7) of title I of div. G of Pub. L. 116–94, set out as a note under section 2651 of this title.
22 U.S.C. § 2719 (FOREIGN RELATIONS AND INTERCOURSE)
§ 2719. Grants for training and education in international affairs
The Secretary of State may make grants to postsecondary educational institutions or students for the purpose of increasing the level of knowledge and awareness of and interest in employment with the Foreign Service or the Civil Service, consistent with section 3905 of this title. To the extent possible, the Secretary shall give special emphasis to promoting such knowledge and awareness of, and interest in employment with, the Foreign Service or the Civil Service among minority students. Any grants awarded shall be made pursuant to regulations to be established by the Secretary of State, which shall provide for a limit on the size of any specific grant and, regarding any grants to individuals, shall ensure that no grant recipient receives an amount of grants from one or more Federal programs which in the aggregate would exceed the cost of his or her education, and shall require satisfactory educational progress by grantees as a condition of eligibility for continued receipt of grant funds.
(Aug. 1, 1956, ch. 841, title I, § 47, as added Pub. L. 101–246, title I, § 150(2), Feb. 16, 1990, 104 Stat. 42; Pub. L. 117–263, div. I, title XCII, § 9220(a), Dec. 23, 2022, 136 Stat. 3879.)
heading: Editorial Notes
heading: Prior Provisions
text: A prior section 47 of act Aug. 1, 1956, was renumbered section 48 by section 150(1) of Pub. L. 101–246, and set out as a Short Title of 1956 Amendment note under section 2651 of this title, prior to repeal by Pub. L. 102–138, title I, § 111(1), Oct. 28, 1991, 105 Stat. 654.
heading: Amendments
text: 2022—Pub. L. 117–263 inserted “or the Civil Service” after “with the Foreign Service” in first sentence and “or the Civil Service” after “Foreign Service” in second sentence. Technical amendment to reference in original act which appears in text as reference to section 3905 of this title could not be executed.
heading: Statutory Notes and Related Subsidiaries
heading: Nancy Pelosi Fellowship Program
text: Pub. L. 117–328, div. K, title I, par. (6)(H), Dec. 29, 2022, 136 Stat. 4975, provided that: “Of the funds appropriated under this heading [“diplomatic programs” under “Department of State” and “Administration of Foreign Affairs”], not less than $2,000,000 shall be made available for a grant to a postsecondary educational institution for the purpose of establishing a program to increase the participation of undergraduate students in the Foreign Service, as authorized by section 150 of the Foreign Relations Authorization Act, Fiscal Years 1990 and 1991 (22 U.S.C. 2719): Provided, That such grant program shall hereafter be named the ‘Nancy Pelosi Fellowship Program’.”
22 U.S.C. § 7433 (FOREIGN RELATIONS AND INTERCOURSE)
§ 7433. Assistance to international efforts
(a) Assistance
Nothing in this subchapter shall prohibit the United States from rendering assistance to international efforts to bring to justice Saddam Hussein, Slobodan Milosovic, Osama bin Laden, other members of Al Queda, leaders of Islamic Jihad, and other foreign nationals accused of genocide, war crimes or crimes against humanity, or from rendering assistance to the International Criminal Court to assist with investigations and prosecutions of foreign nationals related to the Situation in Ukraine, including to support victims and witnesses.
(b) Authority
Assistance made available pursuant to subsection (a) of this section may be made available notwithstanding section 7401 of this title, except that none of the funds made available pursuant to this subsection may be made available for the purpose of supporting investigations or prosecutions of U.S. servicemembers or other covered United States persons or covered allied persons as such terms are defined in section 7432 of this title.
(c) Notification
The Secretary of State shall notify the Committees on Appropriations, the Committee on Foreign Relations of the Senate, and the Committee on Foreign Affairs of the House of Representatives, of any amounts obligated pursuant to subsection (b) not later than 15 days before such obligation is made.
(Pub. L. 107–206, title II, § 2015, Aug. 2, 2002, 116 Stat. 909; Pub. L. 117–328, div. K, title VII, § 7073(b), Dec. 29, 2022, 136 Stat. 5092.)
heading: Editorial Notes
heading: Amendments
text: 2022—Pub. L. 117–328 substituted subsecs. (a) to (c) for “Nothing in this subchapter shall prohibit the United States from rendering assistance to international efforts to bring to justice Saddam Hussein, Slobodan Milosovic, Osama bin Laden, other members of Al Queda, leaders of Islamic Jihad, and other foreign nationals accused of genocide, war crimes or crimes against humanity.”
heading: Statutory Notes and Related Subsidiaries
heading: Rule of Construction
text: Nothing in amendment by Pub. L. 117–328 to be construed to modify the existing roles or authorities of any Federal agency or official, see section 7073(c) of Pub. L. 117–328, set out as a note under section 7723 of this title.
22 U.S.C. § 8562 (FOREIGN RELATIONS AND INTERCOURSE)
§ 8562. Definitions
In this subchapter:
(1) Admission; admitted; alien.—
The terms “admission”, “admitted”, and “alien” have the meanings given those terms in section 1101 of title 8.
(2) Appropriate congressional committees.—
The term “appropriate congressional committees” means—
(A) the Committee on Banking, Housing, and Urban Affairs, the Committee on Foreign Relations, the Committee on the Judiciary, and the Select Committee on Intelligence of the Senate; and
(B) the Committee on Financial Services, the Committee on Foreign Affairs, the Committee on the Judiciary, and the Permanent Select Committee on Intelligence of the House of Representatives.
(3) Correspondent account; payable-through account.—
The terms “correspondent account” and “payable-through account” have the meanings given those terms in section 5318A of title 31.
(4) Foreign financial institution.—
The term “foreign financial institution” has the meaning of that term as determined by the Secretary of the Treasury pursuant to section 8513(i) of this title.
(5) Foreign person.—
The term “foreign person” means any individual or entity that is not a United States person.
(6) United states person.—
The term “United States person” means—
(A) a United States citizen or an alien lawfully admitted for permanent residence to the United States; or
(B) an entity organized under the laws of the United States or any jurisdiction within the United States, including a foreign branch of such an entity.
(Pub. L. 117–328, div. AA, title II, § 203, Dec. 29, 2022, 136 Stat. 5532.)
heading: Editorial Notes
heading: Codification
text: Section was enacted as part of the Masih Alinejad Harassment and Unlawful Targeting Act of 2022, also known as the Masih Alinejad HUNT Act of 2022, and not as part of the Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010 which comprises this chapter.
22 U.S.C. § 8564 (FOREIGN RELATIONS AND INTERCOURSE)
§ 8564. Report and imposition of sanctions with respect to foreign financial institutions conducting significant transactions with persons responsible for or complicit in abuses toward dissidents on behalf of the Government of Iran
(a) Report required
Not earlier than 30 days and not later than 60 days after the Secretary of State submits to the appropriate congressional committees a report required by section 8563(a) of this title, the Secretary of the Treasury, in consultation with the Secretary of State, shall submit to the appropriate congressional committees a report that identifies any foreign financial institution that knowingly conducts a significant transaction with a foreign person identified in the report submitted under section 8563(a) of this title on or after the date on which the foreign person is identified in that report.
(b) Imposition of sanctions
The Secretary of the Treasury may prohibit the opening, or prohibit or impose strict conditions on the maintaining, in the United States of a correspondent account or a payable-through account by a foreign financial institution identified under subsection (a).
(Pub. L. 117–328, div. AA, title II, § 205, Dec. 29, 2022, 136 Stat. 5535.)
heading: Editorial Notes
heading: Codification
text: Section was enacted as part of the Masih Alinejad Harassment and Unlawful Targeting Act of 2022, also known as the Masih Alinejad HUNT Act of 2022, and not as part of the Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010 which comprises this chapter.
22 U.S.C. § 8565 (FOREIGN RELATIONS AND INTERCOURSE)
§ 8565. Exceptions; waivers; implementation
(a) Exceptions
(1) Exception for intelligence, law enforcement, and national security activities
Sanctions under sections 8563 and 8564 of this title shall not apply to any authorized intelligence, law enforcement, or national security activities of the United States.
(2) Exception to comply with United Nations Headquarters agreement
Sanctions under section 8563(c)(2) of this title shall not apply with respect to the admission of an individual to the United States if the admission of the individual is necessary to permit the United States to comply with the Agreement regarding the Headquarters of the United Nations, signed at Lake Success June 26, 1947, and entered into force November 21, 1947, between the United Nations and the United States, the Convention on Consular Relations, done at Vienna April 24, 1963, and entered into force March 19, 1967, or other applicable international obligations.
(b) National interests waiver
The President may waive the application of sanctions under section 8563 of this title with respect to a person if the President—
(1) determines that the waiver is in the national interests of the United States; and
(2) submits to the appropriate congressional committees a report on the waiver and the reasons for the waiver.
(c) Implementation; penalties
(1) Implementation
The President may exercise all authorities provided to the President under sections 1702 and 1704 of title 50 to carry out this subchapter.
(2) Penalties
A person that violates, attempts to violate, conspires to violate, or causes a violation of section 8563(c)(1) or 8564(b) of this title or any regulation, license, or order issued to carry out either such section shall be subject to the penalties set forth in subsections (b) and (c) of section 1705 of title 50 to the same extent as a person that commits an unlawful act described in subsection (a) of that section.
(Pub. L. 117–328, div. AA, title II, § 206, Dec. 29, 2022, 136 Stat. 5535.)
heading: Editorial Notes
heading: Codification
text: Section was enacted as part of the Masih Alinejad Harassment and Unlawful Targeting Act of 2022, also known as the Masih Alinejad HUNT Act of 2022, and not as part of the Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010 which comprises this chapter.
22 U.S.C. § 8566 (FOREIGN RELATIONS AND INTERCOURSE)
§ 8566. Exception relating to importation of goods
(a) In general
Notwithstanding any other provision of this subchapter, the authorities and requirements to impose sanctions under this subchapter shall not include the authority or a requirement to impose sanctions on the importation of goods.
(b) Good defined
In this section, the term “good” means any article, natural or manmade substance, material, supply or manufactured product, including inspection and test equipment, and excluding technical data.
(Pub. L. 117–328, div. AA, title II, § 207, Dec. 29, 2022, 136 Stat. 5536.)
heading: Editorial Notes
heading: Codification
text: Section was enacted as part of the Masih Alinejad Harassment and Unlawful Targeting Act of 2022, also known as the Masih Alinejad HUNT Act of 2022, and not as part of the Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010 which comprises this chapter.
26 U.S.C. § 139C (INTERNAL REVENUE CODE)
§ 139C. Certain disability-related first responder retirement payments
(a) In general
In the case of an individual who receives qualified first responder retirement payments for any taxable year, gross income shall not include so much of such payments as do not exceed the annualized excludable disability amount with respect to such individual.
(b) Qualified first responder retirement payments
For purposes of this section, the term “qualified first responder retirement payments” means, with respect to any taxable year, any pension or annuity which but for this section would be includible in gross income for such taxable year and which is received—
(1) from a plan described in clause (iii), (iv), (v), or (vi) of section 402(c)(8)(B), and
(2) in connection with such individual’s qualified first responder service.
(c) Annualized excludable disability amount
For purposes of this section—
(1) In general
The term “annualized excludable disability amount” means, with respect to any individual, the service-connected excludable disability amounts which are properly attributable to the 12-month period immediately preceding the date on which such individual attains retirement age.
(2) Service-connected excludable disability amount
The term “service-connected excludable disability amount” means periodic payments received by an individual which—
(A) are not includible in such individual’s gross income under section 104(a)(1),
(B) are received in connection with such individual’s qualified first responder service, and
(C) terminate when such individual attains retirement age.
(3) Special rule for partial-year payments
In the case of an individual who only receives service-connected excludable disability amounts properly attributable to a portion of the 12-month period described in paragraph (1), such paragraph shall be applied by multiplying such amounts by the ratio of 365 to the number of days in such period to which such amounts were properly attributable.
(d) Qualified first responder service
For purposes of this section, the term “qualified first responder service” means service as a law enforcement officer, firefighter, paramedic, or emergency medical technician.
(Added Pub. L. 117–328, div. T, title III, § 309(a), Dec. 29, 2022, 136 Stat. 5345.)
heading: Editorial Notes
heading: Prior Provisions
text: A prior section, added Pub. L. 111–5, div. B, title III, § 3001(a)(15)(A), Feb. 17, 2009, 123 Stat. 465; amended Pub. L. 111–144, § 3(b)(5)(B), Mar. 2, 2010, 124 Stat. 44, related to COBRA premium assistance, prior to repeal by Pub. L. 115–141, div. U, title IV, § 401(d)(7)(C), Mar. 23, 2018, 132 Stat. 1212.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date
text: Pub. L. 117–328, div. T, title III, § 309(c), Dec. 29, 2022, 136 Stat. 5346, provided that: “The amendments made by this section [enacting this section] shall apply to amounts received with respect to taxable years beginning after December 31, 2026.”
26 U.S.C. § 6050Z (INTERNAL REVENUE CODE)
§ 6050Z. Reports relating to long-term care premium statements
(a) Requirement of reporting
Any issuer of certified long-term care insurance (as defined in section 401(a)(39)(C)) who provides a long-term care premium statement with respect to any purchaser pursuant to section 401(a)(39)(E) for a calendar year, shall make a return not later than February 1 of the succeeding calendar year, according to forms or regulations prescribed by the Secretary, setting forth with respect to each such purchaser—
(1) the name and taxpayer identification number of such issuer,
(2) a statement that the coverage is certified long-term care insurance as defined in section 401(a)(39)(C),
(3) the name of the owner of such coverage,
(4) identification of the individual covered and such individual’s relationship to the owner,
(5) the premiums paid for the coverage for the calendar year, and
(6) such other information as the Secretary may require.
(b) Statement to be furnished to persons with respect to whom information is required
Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
(1) the name, address, and phone number of the information contact of the issuer of the contract or coverage, and
(2) the aggregate amount of premiums and charges paid under the contract or coverage covering the insured individual during the calendar year.
The written statement required under the preceding sentence shall be furnished to the individual or individuals on or before January 31 of the year following the calendar year for which the return required under subsection (a) was required to be made.
(c) Contracts or coverage covering more than one insured
In the case of contracts or coverage covering more than one insured, the return and statement required by subsections (a) and (b) shall identify only the portion of the premium that is properly allocable to the insured in respect of whom the return or statement is made.
(d) Statement to be furnished on request
If any individual to whom a return is required to be furnished under subsection (b) requests that such a return be furnished at any time before the close of the calendar year, the person required to make the return under subsection (b) shall comply with such request and shall furnish to the Secretary at such time a copy of the return so provided.
(Added Pub. L. 117–328, div. T, title III, § 334(d)(1), Dec. 29, 2022, 136 Stat. 5371.)
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date
text: Section applicable to distributions made after the date which is 3 years after Dec. 29, 2022, see section 334(e) of Pub. L. 117–328, set out as an Effective Date of 2022 Amendment note under section 72 of this title.
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 paragraph (9) or (10) of subsection (b) 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; Pub. L. 117–328, div. T, title VI, § 605(a)(2)(D), Dec. 29, 2022, 136 Stat. 5395.)
heading: Editorial Notes
heading: Codification
text: Another section 212(b) of div. EE of Pub. L. 116–260 amended section 63 of this title.
heading: Amendments
text: 2022—Subsec. (b)(2)(A). Pub. L. 117–328 substituted “paragraph (9) or (10) of subsection (b)” for “subsection (b)(9)”.
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: Statutory Notes and Related Subsidiaries
heading: Effective Date of 2022 Amendment
text: Amendment by Pub. L. 117–328 applicable to contributions made after Dec. 29, 2022, see section 605(c)(1) of Pub. L. 117–328, set out as a note under section 170 of this title.
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.”