dreamproit/uscode huggingface dataset:
26 U.S.C. § 7206 (INTERNAL REVENUE CODE)
§ 7206. Fraud and false statements
Any person who—
(1) Declaration under penalties of perjury
Willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; or
(2) Aid or assistance
Willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document; or
(3) Fraudulent bonds, permits, and entries
Simulates or falsely or fraudulently executes or signs any bond, permit, entry, or other document required by the provisions of the internal revenue laws, or by any regulation made in pursuance thereof, or procures the same to be falsely or fraudulently executed, or advises, aids in, or connives at such execution thereof; or
(4) Removal or concealment with intent to defraud
Removes, deposits, or conceals, or is concerned in removing, depositing, or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, or any property upon which levy is authorized by section 6331, with intent to evade or defeat the assessment or collection of any tax imposed by this title; or
(5) Compromises and closing agreements
In connection with any compromise under section 7122, or offer of such compromise, or in connection with any closing agreement under section 7121, or offer to enter into any such agreement, willfully—
(A) Concealment of property
Conceals from any officer or employee of the United States any property belonging to the estate of a taxpayer or other person liable in respect of the tax, or
(B) Withholding, falsifying, and destroying records
Receives, withholds, destroys, mutilates, or falsifies any book, document, or record, or makes any false statement, relating to the estate or financial condition of the taxpayer or other person liable in respect of the tax;
shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 3 years, or both, together with the costs of prosecution.
(Aug. 16, 1954, ch. 736, 68A Stat. 852; Pub. L. 97–248, title III, § 329(c), Sept. 3, 1982, 96 Stat. 618.)
heading: Editorial Notes
heading: Amendments
text: 1982—Pub. L. 97–248 substituted “$100,000 ($500,000 in the case of a corporation)” for “$5,000”.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 1982 Amendment
text: Amendment by Pub. L. 97–248 applicable to offenses committed after Sept. 3, 1982, see section 329(e) of Pub. L. 97–248, set out as a note under section 7201 of this title.
26 U.S.C. § 7326 (INTERNAL REVENUE CODE)
[§ 7326. Repealed. Pub. L. 115–141, div. U, title IV, § 401(b)(50), Mar. 23, 2018, 132 Stat. 1205]
text: Section, act Aug. 16, 1954, ch. 736, 68A Stat. 871; Pub. L. 85–859, title II, § 204(13), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 89–44, title VI, § 601(j), June 21, 1965, 79 Stat. 155; Pub. L. 91–513, title III, § 1102(f), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 94–455, title XIX, §§ 1906(a)(43), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1830, 1834, related to disposal of certain forfeited property.
heading: Statutory Notes and Related Subsidiaries
heading: Savings Provision
text: For provisions that nothing in repeal by Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115–141, set out as a note under section 23 of this title.
30 U.S.C. § 1727 (MINERAL LANDS AND MINING)
§ 1727. Repealed. Pub. L. 119–21, title V, § 50103, July 4, 2025, 139 Stat. 142
text: Section, Pub. L. 117–169, title V, § 50263, Aug. 16, 2022, 136 Stat. 2058, provided for royalties on extracted methane.
31 U.S.C. § 5334 (MONEY AND FINANCE)
§ 5334. Training regarding anti-money laundering and countering the financing of terrorism
(a) Training Requirement.—
Each Federal examiner reviewing compliance with the Bank Secrecy Act, as defined in section 6003 of the Anti-Money Laundering Act of 2020, shall attend appropriate annual training, as determined by the Secretary of the Treasury, relating to anti-money laundering activities and countering the financing of terrorism, including with respect to—
(1) potential risk profiles and warning signs that an examiner may encounter during examinations;
(2) financial crime patterns and trends;
(3) the high-level context for why anti-money laundering and countering the financing of terrorism programs are necessary for law enforcement agencies and other national security agencies and what risks those programs seek to mitigate; and
(4) de-risking and the effect of de-risking on the provision of financial services.
(b) Training Materials and Standards.—
The Secretary of the Treasury shall, in consultation with the Financial Institutions Examination Council, the Financial Crimes Enforcement Network, and Federal, State, Tribal, and local law enforcement agencies, establish appropriate training materials and standards for use in the training required under subsection (a).
(Added Pub. L. 116–283, div. F, title LXIII, § 6307(a), Jan. 1, 2021, 134 Stat. 4590.)
heading: Editorial Notes
heading: References in Text
text: Section 6003 of the Anti-Money Laundering Act of 2020, referred to in subsec. (a), is section 6003 of div. F of Pub. L. 116–283, which is set out as a note under section 5311 of this title. Such section 6003 defines terms, including the Bank Secrecy Act, as used in div. F of Pub. L. 116–283.
34 U.S.C. § 61101 (CRIME CONTROL AND LAW ENFORCEMENT)
§ 61101. Bridging Immigration-related Deficits Experienced Nationwide Reimbursement Fund
(a) Establishment
There is established within the Department of Justice a fund, to be known as the “Bridging Immigration-related Deficits Experienced Nationwide (BIDEN) Reimbursement Fund” (referred to in this section as the “Fund”).
(b) Use of funds
The Attorney General shall use amounts appropriated or otherwise made available for the Fund for grants to eligible States, State agencies, and units of local government, pursuant to their existing statutory authorities, for any of the following purposes:
(1) Locating and apprehending aliens who have committed a crime under Federal, State, or local law, in addition to being unlawfully present in the United States.
(2) Collection and analysis of law enforcement investigative information within the United States to counter gang or other criminal activity.
(3) Investigating and prosecuting—
(A) crimes committed by aliens within the United States; and
(B) drug and human trafficking crimes committed within the United States.
(4) Court operations related to the prosecution of—
(A) crimes committed by aliens; and
(B) drug and human trafficking crimes.
(5) Temporary criminal detention of aliens.
(6) Transporting aliens described in paragraph (1) within the United States to locations related to the apprehension, detention, and prosecution of such aliens.
(7) Vehicle maintenance, logistics, transportation, and other support provided to law enforcement agencies by a State agency to enhance the ability to locate and apprehend aliens who have committed crimes under Federal, State, or local law, in addition to being unlawfully present in the United States.
(c) Appropriation
In addition to amounts otherwise available for the purposes described in subsection (b), there is appropriated to the Attorney General for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, not to exceed $3,500,000,000, to remain available until September 30, 2028, for the Fund for qualified and documented expenses that achieve any such purpose.
(d) Grant eligibility of completed, ongoing, or new activities
The Attorney General may provide grants under this section to State agencies and units of local government for expenditures made by State agencies or units of local government for completed, ongoing, or new activities determined to be eligible for such grant funding that occurred on or after January 20, 2021. Amounts made available under this section shall be distributed to more than 1 State.
(Pub. L. 119–21, title X, § 100055, July 4, 2025, 139 Stat. 392.)
38 U.S.C. § 7114 (VETERANS’ BENEFITS)
§ 7114. Internship program
The Secretary shall establish a competitive internship program of the Board for individuals enrolled in the first or second year of law schools accredited by the American Bar Association.
(Added Pub. L. 118–196, § 5(a), Dec. 23, 2024, 138 Stat. 2673.)
heading: Statutory Notes and Related Subsidiaries
heading: Deadline for Establishing Internship Program
text: Pub. L. 118–196, § 5(c), Dec. 23, 2024, 138 Stat. 2673, provided that: “The Secretary of Veterans Affairs shall establish the internship program required by section 7114 of such title [meaning title 38, United States Code], as added by subsection (a), not later than one year after the date of the enactment of this Act [Dec. 23, 2024].”
42 U.S.C. § 1395mmm (THE PUBLIC HEALTH AND WELFARE)
§ 1395mmm. Limiting Medicare coverage of certain individuals
(a) In general
Subject to subsection (b), an individual may be entitled to, or enrolled for, benefits under this subchapter only if the individual is—
(1) a citizen or national of the United States;
(2) an alien who is lawfully admitted for permanent residence under the Immigration and Nationality Act;
(3) an alien who has been granted the status of Cuban and Haitian entrant, as defined in section 501(e) of the Refugee Education Assistance Act of 1980 (Public Law 96–422); or
(4) an individual who lawfully resides in the United States in accordance with a Compact of Free Association referred to in section 1612(b)(2)(G) of title 8.
(b) Application to individuals currently entitled to or enrolled for benefits
(1) In general
In the case of an individual who is entitled to, or enrolled for, benefits under this subchapter as of July 4, 2025, subsection (a) shall apply beginning on the date that is 18 months after July 4, 2025.
(2) Review by Commissioner of Social Security
(A) In general
Not later than 1 year after July 4, 2025, the Commissioner of Social Security shall complete a review of individuals entitled to, or enrolled for, benefits under this subchapter as of July 4, 2025, for purposes of identifying individuals not described in any of paragraphs (1) through (4) of subsection (a).
(B) Notice
The Commissioner of Social Security shall notify each individual identified under the review conducted under subparagraph (A) that such individual’s entitlement to, or enrollment for, benefits under this subchapter will be terminated as of the date that is 18 months after July 4, 2025. Such notification shall be made as soon as practicable after such identification and in a manner designed to ensure such individual’s comprehension of such notification.
(Aug. 14, 1935, ch. 531, title XVIII, § 1899C, as added Pub. L. 119–21, title VII, § 71201, July 4, 2025, 139 Stat. 319.)
heading: Editorial Notes
heading: References in Text
text: The Immigration and Nationality Act, referred to in subsec. (a)(2), is act June 27, 1952, ch. 477, 66 Stat. 163, which is classified principally to chapter 12 (§ 1101 et seq.) of Title 8, Aliens and Nationality. For complete classification of this Act to the Code, see Short Title note set out under section 1101 of Title 8 and Tables.
Section 501(e) of the Refugee Education Assistance Act of 1980, referred to in subsec. (a)(3), is section 501(e) of Pub. L. 96–422, which is set out in a note under section 1522 of Title 8, Aliens and Nationality.
42 U.S.C. § 4336f (THE PUBLIC HEALTH AND WELFARE)
§ 4336f. Project sponsor opt-in fees for environmental reviews
(a) Process
(1) Project sponsor
A project sponsor that intends to pay a fee under this section for the preparation, or supervision of the preparation, of an environmental assessment or environmental impact statement for a project shall submit to the Council—
(A) a description of the project; and
(B) a declaration of whether the project sponsor intends to prepare the environmental assessment or environmental impact statement under section 4336a(f) of this title.
(2) Council on Environmental Quality
Not later than 15 days after the date on which the Council receives information described in paragraph (1) from a project sponsor, the Council shall provide to the project sponsor notice of the amount of the fee to be paid under this section, as determined under subsection (b).
(3) Payment of fee
A project sponsor may pay a fee under this section after receipt of the notice described in paragraph (2).
(4) Deadline for environmental reviews for which a fee is paid
Notwithstanding section 4336a(g)(1) of this title—
(A) an environmental assessment for which a fee is paid under this section shall be completed not later than 180 days after the date on which the fee is paid; and
(B) an environmental impact statement for which a fee is paid under this section shall be completed not later than 1 year after the date of publication of the notice of intent to prepare the environmental impact statement.
(b) Fee amount
The amount of a fee under this section shall be—
(1) 125 percent of the anticipated costs to prepare the environmental assessment or environmental impact statement; and
(2) in the case of an environmental assessment or environmental impact statement to be prepared in whole or in part by a project sponsor under section 4336a(f) of this title, 125 percent of the anticipated costs to supervise preparation of, and, as applicable, prepare, the environmental assessment or environmental impact statement.
(Pub. L. 91–190, title I, § 112, as added Pub. L. 119–21, title VI, § 60026, July 4, 2025, 139 Stat. 157.)
42 U.S.C. § 7434 (THE PUBLIC HEALTH AND WELFARE)
§ 7434. Repealed. Pub. L. 119–21, title VI, § 60002, July 4, 2025, 139 Stat. 154
text: Section, act July 14, 1955, ch. 360, title I, § 134, as added Pub. L. 117–169, title VI, § 60103, Aug. 16, 2022, 136 Stat. 2066, provided appropriations and fundings standards for a greenhouse gas reduction fund.
43 U.S.C. § 3008 (PUBLIC LANDS)
§ 3008. Renewable energy revenue sharing
(a) Definitions
In this section:
(1) County
The term “county” includes a parish, township, borough, and any other similar, independent unit of local government.
(2) Covered land
The term “covered land” means land that is—
(A) public land administered by the Secretary; and
(B) not excluded from the development of solar or wind energy under—
(i) a land use plan; or
(ii) other Federal law.
(3) National Forest System
(A) In general
The term “National Forest System” means land of the National Forest System (as defined in section 1609(a) of title 16) administered by the Secretary of Agriculture.
(B) Exclusion
The term “National Forest System” does not include any forest reserve not created from the public domain.
(4) Public land
The term “public land” means—
(A) public lands (as defined in section 1702 of this title); and
(B) National Forest System land.
(5) Renewable energy project
The term “renewable energy project” means a system described in section 2801.9(a)(4) of title 43, Code of Federal Regulations (as in effect on July 4, 2025), located on covered land that uses wind or solar energy to generate energy.
(6) Secretary
The term “Secretary” means—
(A) the Secretary of the Interior, with respect to land controlled or administered by the Secretary of the Interior; and
(B) the Secretary of Agriculture, with respect to National Forest System land.
(b) Disposition of revenue
(1) Disposition of revenues
Beginning on January 1, 2026, the amounts collected from a renewable energy project as bonus bids, rentals, fees, or other payments under a right-of-way, permit, lease, or other authorization shall—
(A) be deposited in the general fund of the Treasury; and
(B) without further appropriation or fiscal year limitation, be allocated as follows:
(i) 25 percent shall be paid from amounts in the general fund of the Treasury to the State within the boundaries of which the revenue is derived.
(ii) 25 percent shall be paid from amounts in the general fund of the Treasury to each county in a State within the boundaries of which the revenue is derived, to be allocated among each applicable county based on the percentage of county land from which the revenue is derived.
(2) Payments to states and counties
(A) In general
Amounts paid to States and counties under paragraph (1) shall be used in accordance with the requirements of section 191 of title 30.
(B) Payments in lieu of taxes
A payment to a county under paragraph (1) shall be in addition to a payment in lieu of taxes received by the county under chapter 69 of title 31.
(C) Timing
The amounts required to be paid under paragraph (1)(B) for an applicable fiscal year shall be made available in the fiscal year that immediately follows the fiscal year for which the amounts were collected.
(Pub. L. 119–21, title V, § 50303, July 4, 2025, 139 Stat. 150.)
heading: Editorial Notes
heading: Codification
text: Section was enacted as part of Pub. L. 119–21, and not as part of subtitle B of title III of div. Z of Pub. L. 116–260 which comprises this chapter.
49 U.S.C. § 44510 (TRANSPORTATION)
[§ 44510. Repealed. Pub. L. 118–63, title IV, § 401(a), May 16, 2024, 138 Stat. 1148]
text: Section, Pub. L. 103–272, § 1(e), July 5, 1994, 108 Stat. 1181, related to airway science curriculum grants.
49 U.S.C. § 44514 (TRANSPORTATION)
[§ 44514. Repealed. Pub. L. 118–63, title III, § 337, May 16, 2024, 138 Stat. 1093]
text: Section, Pub. L. 103–272, § 1(e), July 5, 1994, 108 Stat. 1183, related to closing, reopening, and reducing hours of certain flight service stations and establishment of manned auxiliary flight service stations.
49 U.S.C. § 44515 (TRANSPORTATION)
[§ 44515. Repealed. Pub. L. 118–63, title IV, § 401(a), May 16, 2024, 138 Stat. 1148]
text: Section, Pub. L. 103–272, § 1(e), July 5, 1994, 108 Stat. 1184, related to grants for advanced training facilities for maintenance technicians for air carrier aircraft.
51 U.S.C. § 50924 (NATIONAL AND COMMERCIAL SPACE PROGRAMS)
§ 50924. Space launch and reentry licensing and permitting user fees
(a) Fees.—
(1) In general.—
The Secretary of Transportation shall impose a fee, which shall be deposited in the account established under subsection (b), on each launch or reentry carried out under a license or permit issued under section 50904 during 2026 or a subsequent year, in an amount equal to the lesser of—
(A) the amount specified in paragraph (2) for the year involved per pound of the weight of the payload; or
(B) the amount specified in paragraph (3) for the year involved.
(2) Paragraph (2) specified amount.—
The amount specified in this paragraph is—
(A) for 2026, $0.25;
(B) for 2027, $0.35;
(C) for 2028, $0.50;
(D) for 2029, $0.60;
(E) for 2030, $0.75;
(F) for 2031, $1;
(G) for 2032, $1.25;
(H) for 2033, $1.50; and
(I) for 2034 and each subsequent year, the amount specified in this paragraph for the previous year increased by the percentage increase in the consumer price index for all urban consumers (all items; United States city average) over the previous year.
(3) Paragraph (3) specified amount.—
The amount specified in this paragraph is—
(A) for 2026, $30,000;
(B) for 2027, $40,000;
(C) for 2028, $50,000;
(D) for 2029, $75,000;
(E) for 2030, $100,000;
(F) for 2031, $125,000;
(G) for 2032, $170,000;
(H) for 2033, $200,000; and
(I) for 2034 and each subsequent year, the amount specified in this paragraph for the previous year increased by the percentage increase in the consumer price index for all urban consumers (all items; United States city average) over the previous year.
(b) Office of Commercial Space Transportation Launch and Reentry Licensing and Permitting Fund.—
There is established in the Treasury of the United States a separate account, which shall be known as the “Office of Commercial Space Transportation Launch and Reentry Licensing and Permitting Fund”, for the purposes of expenses of the Office of Commercial Space Transportation of the Federal Aviation Administration and to carry out section 630(b) of the FAA Reauthorization Act of 2024. 70 percent of the amounts deposited into the fund shall be available for such purposes and shall be available without further appropriation and without fiscal year limitation.
(Added Pub. L. 119–21, title IV, § 40004(a), July 4, 2025, 139 Stat. 132.)
heading: Editorial Notes
heading: References in Text
text: Section 630(b) of the FAA Reauthorization Act of 2024, referred to in subsec. (b), is section 630(b) of Pub. L. 118–63, May 16, 2024, 138 Stat. 1245, which relates to funds for developing technology for space launch and reentry reintegration and is not classified to the Code.
50 U.S.C. § 1517 (WAR AND NATIONAL DEFENSE)
§ 1517. Immediate disposal when health or safety are endangered
Nothing contained in this section 1 [50 U.S.C. 1512, 1513–1515, 1517] shall be deemed to restrict the transportation or disposal of research quantities of any lethal chemical or any biological warfare agent, or to delay or prevent, in emergency situations either within or outside the United States, the immediate disposal together with any necessary associated transportation, of any lethal chemical or any biological warfare agent when compliance with the procedures and requirements of this section 1 would clearly endanger the health or safety of any person.
(Pub. L. 91–121, title IV, § 409(g), as added Pub. L. 91–441, title V, § 506(b)(4), Oct. 7, 1970, 84 Stat. 912.)
heading: Editorial Notes
heading: References in Text
text: This section, referred to in text, means section 409 of Pub. L. 91–121. Subsecs. (b), (c) to (e), and (g) of section 409 of Pub. L. 91–121 are classified to sections 1512, 1513 to 1515, and 1517 of this title, respectively. Section 409(a) of Pub. L. 91–121 was classified to section 1511 of this title, prior to repeal by Pub. L. 104–106, div. A, title X, § 1061(k), Feb. 10, 1996, 110 Stat. 443. Section 409(f) of Pub. L. 91–121 was classified to section 1516 of this title, prior to being eliminated upon the enactment of similar provisions by section 506(a) of Pub. L. 91–441.
heading: Statutory Notes and Related Subsidiaries
heading: Definition of “United States”
text: For definition of “United States” as used in this section, see section 1514 of this title.