dreamproit/uscode huggingface dataset:
22 U.S.C. § 1622g (FOREIGN RELATIONS AND INTERCOURSE)
§ 1622g. Independence of Foreign Claims Settlement Commission of the United States; finality of Commission decisions
Nothing in this Act shall be construed to diminish the independence of the Commission in making its determinations on claims in programs that it is authorized to administer pursuant to the powers and responsibilities conferred upon the Commission by the War Claims Act of 1948, as amended [50 U.S.C. 4101 et seq.], the International Claims Settlement Act of 1949, as amended [22 U.S.C. 1621 et seq.], and Reorganization Plan Numbered 1 of 1954. The decisions of the Commission with respect to claims shall be final and conclusive on all questions of law and fact, and shall not be subject to review by the Attorney General or any other official of the United States or by any court by mandamus or otherwise.
(Pub. L. 96–209, title I, § 107, Mar. 14, 1980, 94 Stat. 97.)
heading: Editorial Notes
heading: References in Text
text: This Act, referred to in text, is Pub. L. 96–209, Mar. 14, 1980, 94 Stat. 96, which enacted sections 1622a to 1622g of this title, amended section 5316 of Title 5, Government Organization and Employees, and section 4101 of Title 50, War and National Defense, and enacted provisions set out as notes under section 1622a of this title, section 363 of former Title 31, Money and Finance, and section 7546 of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see Tables.
The War Claims Act of 1948, as amended, referred to in text, is act July 3, 1948, ch. 826, 62 Stat. 1240, which is classified generally to chapter 51 (§ 4101 et seq.) of Title 50, War and National Defense. For complete classification of this Act to the Code, see Tables.
The International Claims Settlement Act of 1949, as amended, referred to in text, is act Mar. 10, 1950, ch. 54, 64 Stat. 12, which is classified generally to this chapter (§ 1621 et seq.). For complete classification of this Act to the Code, see Short Title note set out under section 1621 of this title and Tables.
Reorganization Plan Numbered 1 of 1954, referred to in text, is Reorg. Plan No. 1 of 1954, July 1, 1954, 19 F.R. 3985, 68 Stat. 1279, which is set out as a note under section 1622 of this title.
heading: Codification
text: Section was not enacted as part of the International Claims Settlement Act of 1949 which comprises this chapter.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date
text: Section effective Mar. 14, 1980, see title VI of Pub. L. 96–209, set out as a note under section 1622a of this title.
22 U.S.C. § 2292c (FOREIGN RELATIONS AND INTERCOURSE)
§ 2292c. Repealed. Pub. L. 112–74, div. I, title VII, § 7034(l), Dec. 23, 2011, 125 Stat. 1216
text: Section, Pub. L. 87–195, pt. I, § 494, formerly § 452, as added Pub. L. 93–333, § 2(2), July 8, 1974, 88 Stat. 290; renumbered § 494, Pub. L. 94–161, title I, § 101(4), Dec. 20, 1975, 89 Stat. 850, authorized appropriations for disaster relief and emergency recovery needs in Pakistan and Nicaragua.
text: Section was formerly classified to section 2262 of this title.
22 U.S.C. § 2417 (FOREIGN RELATIONS AND INTERCOURSE)
§ 2417. Repealed. Pub. L. 97–113, title VII, § 734(a)(1), Dec. 29, 1981, 95 Stat. 1560
text: Section, Pub. L. 87–195, pt. III, § 657, as added Pub. L. 95–384, § 14, Sept. 26, 1978, 92 Stat. 739, required annual Presidential reports for fiscal year ending previous Sept. 30 respecting military assistance, military education and training assistance, foreign military sales, and commercial military sales. See sections 2394 and 2765 of this title.
text: A prior section 2417, Pub. L. 87–195, pt. III, § 657, as added Pub. L. 92–226, pt. III, § 304(b), Feb. 7, 1972, 86 Stat. 30; amended Pub. L. 93–189, § 23, Dec. 17, 1973, 87 Stat. 726; Pub. L. 94–273, § 5(2), Apr. 21, 1976, 90 Stat. 377; Pub. L. 94–329, title II, § 216, June 30, 1976, 90 Stat. 747, related to an annual report by the President to Congress showing the dollar value of foreign assistance including military sales, education and training, prior to repeal by Pub. L. 95–424, title V, § 502(d)(1), Oct. 6, 1978, 92 Stat. 959, effective Oct. 1, 1978.
22 U.S.C. § 4081b (FOREIGN RELATIONS AND INTERCOURSE)
§ 4081b. Presence of chiefs of mission at diplomatic posts
(a) Requirement for arrival at diplomatic post within 60 days
(1) In general
The Secretary shall require that to be eligible for payment of travel expenses for initial arrival at the assigned post, a chief of mission must arrive at the post not later than 60 days after the date on which the chief of mission was confirmed by the Senate.
(2) Exceptions
The restriction under paragraph (1) shall not apply to a chief of mission who arrives later than 60 days after confirmation by the Senate if the delay was caused by one or more of the following:
(A) A flight delay that was outside of the control of the chief of mission or the Department.
(B) A natural disaster, global health emergency, or other naturally occurring event that prevented the chief of mission from entering the country of the assigned post.
(C) Delay or refusal by the government of the host country to accept diplomatic accreditation.
(D) Family or medical emergency.
(E) Extenuating circumstances beyond the control of the chief of mission.
(3) Waiver
The Secretary may waive the requirement under paragraph (1) upon a determination that extenuating circumstances warrant such a waiver and upon submission of a brief description of the determination to the appropriate congressional committees.
(4) Notification required
Not later than 90 days after December 23, 2024, and in each case that a chief of mission arrives at an assigned post more than 60 days after confirmation, the Secretary shall submit to the appropriate congressional committees a report identifying any chief of mission who arrived at the assigned post more than 60 days after confirmation by the Senate, and includes a description of the justification.
(b) Notifications on departures of chiefs of mission
Beginning on April 1, 2025, for 5 years, the Secretary shall notify the appropriate congressional committees of any chief of mission who has permanently departed from the assigned post within 90 days of the departure.
(Pub. L. 118–159, div. G, title LXXII, § 7202, Dec. 23, 2024, 138 Stat. 2528.)
heading: Editorial Notes
heading: Codification
text: Section was enacted as part of the Department of State Authorization Act for Fiscal Year 2025, and also as part of the Servicemember Quality of Life Improvement and National Defense Authorization Act for Fiscal Year 2025, and not as part of the Foreign Service Act of 1980 which comprises this chapter.
heading: Statutory Notes and Related Subsidiaries
heading: Definitions
text: For definitions of “Secretary”, “Department”, and “appropriate congressional committees” as used in this section, see section 7002 of Pub. L. 118–159, set out as a note under section 2651 of this title.
22 U.S.C. § 6562 (FOREIGN RELATIONS AND INTERCOURSE)
§ 6562. Transfer of functions and authorities
(a) Allocation of funds
(1) Allocation to the Secretary of State
Funds made available under the categories of assistance deemed allocated to the Director of the International Development Cooperation Agency under section 1–801 of Executive Order No. 12163 (22 U.S.C. 2381 note) as of October 1, 1997, shall be allocated to the Secretary of State on and after the effective date of this subchapter without further action by the President.
(2) Procedures for reallocations or transfers
The Secretary of State may allocate or transfer as appropriate any funds received under paragraph (1) in the same manner as previously provided for the Director of the International Development Cooperation Agency under section 1–802 of that Executive Order, as in effect on October 1, 1997.
(b) With respect to Overseas Private Investment Corporation
There are transferred to the Administrator of the Agency for International Development all functions of the Director of the United States International Development Cooperation Agency as of the day before the effective date of this subchapter with respect to the Overseas Private Investment Corporation.
(c) Other activities
The authorities and functions transferred to the United States International Development Cooperation Agency or the Director of that Agency by section 6 of Reorganization Plan Numbered 2 of 1979 shall, to the extent such authorities and functions have not been repealed, be transferred to those agencies or heads of agencies, as the case may be, in which those authorities and functions were vested by statute as of the day before the effective date of such reorganization plan.
(Pub. L. 105–277, div. G, subdiv. A, title XIV, § 1412, Oct. 21, 1998, 112 Stat. 2681–790.)
heading: Editorial Notes
heading: References in Text
text: Executive Order No. 12163, referred to in subsec. (a), is Ex. Ord. No. 12163, Sept. 29, 1979, 44 F.R. 56673, which is set out as a note under section 2381 of this title. Section 1–801 of Ex. Ord. No. 12163 was deleted in the general amendment of Part 1–8 of Ex. Ord. No. 12163 by Ex. Ord. No. 13118, § 8, Mar. 31, 1999, 64 F.R. 16597.
For the effective date of this subchapter, referred to in subsecs. (a)(1) and (b), meaning the effective date of title XIV of subdiv. A of div. G of Pub. L. 105–277, see section 1401 of Pub. L. 105–277, set out as a note under section 6561 of this title.
Reorganization Plan Numbered 2 of 1979, referred to in subsec. (c), is Reorg. Plan No. 2 of 1979, 44 F.R. 41165, 93 Stat. 1378, effective Oct. 1, 1979, pursuant to Ex. Ord. No. 12163, which was set out as a note under section 2381 of this title, prior to repeal by Pub. L. 105–277, div. G, subdiv. A, title XIV, §§ 1401, 1422(a)(1), Oct. 21, 1998, 112 Stat. 2681–790, 2681–792.
heading: Statutory Notes and Related Subsidiaries
heading: Transfer of Functions
text: For transfer of functions, personnel, assets, and liabilities of the Overseas Private Investment Corporation to the United States International Development Finance Corporation and treatment of related references, see sections 9683 and 9686(d) of this title.
22 U.S.C. § 7701 (FOREIGN RELATIONS AND INTERCOURSE)
§ 7701. Purposes
The purposes of this chapter are—
(1) to provide United States assistance for global development through the Millennium Challenge Corporation, as described in section 7703 of this title; and
(2) to provide such assistance in a manner that promotes economic growth and the elimination of extreme poverty and strengthens good governance, economic freedom, and investments in people.
(Pub. L. 108–199, div. D, title VI, § 602, Jan. 23, 2004, 118 Stat. 211.)
heading: Editorial Notes
heading: References in Text
text: This chapter, referred to in text, was in the original “this title”, meaning title VI of Pub. L. 108–199, div. D, Jan. 23, 2004, 118 Stat. 211, which is classified generally to this chapter. For complete classification of this title to the Code, see Short Title note set out below and Tables.
heading: Statutory Notes and Related Subsidiaries
heading: Short Title of 2024 Amendment
text: Pub. L. 118–159, div. E, title LI, § 5122(a), Dec. 23, 2024, 138 Stat. 2430, provided that: “This section [amending sections 7705 to 7708, 7712, and 7715 of this title] may be cited as the ‘Millennium Challenge Corporation Candidate Country Reform Act’.”
heading: Short Title
text: Pub. L. 108–199, div. D, title VI, § 601, Jan. 23, 2004, 118 Stat. 211, provided that: “This title [enacting this chapter and amending section 5313 of Title 5, Government Organizations and Employees, and section 9101 of Title 31, Money and Finance] may be cited as the ‘Millennium Challenge Act of 2003’.”
22 U.S.C. § 8221 (FOREIGN RELATIONS AND INTERCOURSE)
§ 8221. Strategies, priorities, and annual report
(a) Expansion of country-specific strategies to promote democracy
(1) Commendation
Congress commends the Secretary for the ongoing work by the Department to develop country-specific strategies for promoting democracy.
(2) Expansion
The Secretary shall expand the development of such strategies to all nondemocratic countries and democratic transition countries.
(3) Briefings
The Secretary shall keep the appropriate congressional committees fully and currently informed as such strategies are developed.
(b) to (d) Omitted or repealed
(Pub. L. 110–53, title XXI, § 2121, Aug. 3, 2007, 121 Stat. 531; Pub. L. 118–31, div. F, title LXVII, § 6707(b)(3), Dec. 22, 2023, 137 Stat. 1018.)
heading: Editorial Notes
heading: Codification
text: Section is comprised of section 2121 of Pub. L. 110–53. Subsecs. (b) and (d) of section 2121 of Pub. L. 110–53 amended section 665(c) of Pub. L. 107–228, which is set out as a note under section 2151n of this title. Subsec. (c) of section 2121 of Pub. L. 110–53 was repealed by Pub. L. 118–31, see 2023 Amendment note below.
heading: Amendments
text: 2023—Subsec. (c). Pub. L. 118–31 struck out subsec. (c). Text read as follows: “The Annual Report on Advancing Freedom and Democracy shall include, as appropriate—
“(1) United States priorities for the promotion of democracy and the protection of human rights for each nondemocratic country and democratic transition country, developed in consultation with relevant parties in such countries; and
“(2) specific actions and activities of chiefs of missions and other United States officials to promote democracy and protect human rights in each such country.”
22 U.S.C. § 10601 (FOREIGN RELATIONS AND INTERCOURSE)
§ 10601. Definitions
In this chapter:
(1) The term “appropriate congressional committees” means—
(A) the Committee on Foreign Relations of the Senate;
(B) the Committee on Appropriations of the Senate;
(C) the Committee on Foreign Affairs of the House of Representatives; and
(D) the Committee on Appropriations of the House of Representatives.
(2) The term “Board” means the Board of Directors established pursuant to section 10603(b) of this title.
(3) The term “eligible country” means any country described in section 10606(b) of this title.
(4) The term “eligible project” means any project described in section 10606(a)(3) of this title.
(5) The term “Executive Director” means the Executive Director of the Foundation hired pursuant to section 10603 of this title.
(6) The term “Foundation” means the United States Foundation for International Conservation established pursuant to section 10602(a) of this title.
(7) The term “Secretary” means the Secretary of State.
(Pub. L. 118–159, div. E, title LI, § 5101, Dec. 23, 2024, 138 Stat. 2410.)
heading: Editorial Notes
heading: References in Text
text: This chapter, referred to in introductory provisions, was in the original “this title” and was translated as reading “this subtitle”, meaning subtitle A (§§ 5101–5109) of title LI of div. E of Pub. L. 118–159, Dec. 23, 2024, 138 Stat. 2410, known as the United States Foundation for International Conservation Act of 2024, which is classified generally to this chapter.
heading: Statutory Notes and Related Subsidiaries
heading: Short Title
text: Pub. L. 118–159, div. E, title LI, subtitle A, Dec. 23, 2024, 138 Stat. 2410, which enacted this chapter, is popularly known as the United States Foundation for International Conservation Act of 2024.
22 U.S.C. § 10609 (FOREIGN RELATIONS AND INTERCOURSE)
§ 10609. Authorization of appropriations
(a) Authorization
In addition to amounts authorized to be appropriated to carry out international conservation and biodiversity programs under part I and chapter 4 of part II of the Foreign Assistance Act of 1961 (22 U.S.C. 2151 et seq.[; 22 U.S.C. 2346 et seq.]), and subject to the limitations set forth in subsections (b) and (c), there is authorized to be appropriated to the Foundation to carry out the purposes of this chapter—
(1) $1,000,000 for fiscal year 2025; and
(2) not more than $100,000,000 for each of the fiscal years 2026 through 2034.
(b) Cost matching requirement
Amounts appropriated pursuant to subsection (a) may only be made available to grantees to the extent the Foundation or such grantees secure funding for an eligible project from sources other than the United States Government in an amount that is not less than twice the amount received in grants for such project pursuant to section 10606 of this title.
(c) Administrative costs
The administrative costs of the Foundation shall come from sources other than the United States Government.
(d) Prohibition on use of grant amounts for lobbying expenses
Amounts provided as a grant by the Foundation pursuant to section 10606 of this title may not be used for any activity intended to influence legislation pending before the Congress of the United States.
(Pub. L. 118–159, div. E, title LI, § 5109, Dec. 23, 2024, 138 Stat. 2421.)
heading: Editorial Notes
heading: References in Text
text: The Foreign Assistance Act of 1961, referred to in subsec. (a), is Pub. L. 87–195, Sept. 4, 1961, 75 Stat. 424. Part I of the Act is classified generally to subchapter I (§ 2151 et seq.) of chapter 32 of this title. Chapter 4 of part II of the Act is classified generally to part IV (§ 2346 et seq.) of subchapter II of chapter 32 of this title. For complete classification of this Act to the Code, see Short Title note set out under section 2151 of this title and Tables.
This chapter, referred to in subsec. (a), was in the original “this title” and was translated as reading “this subtitle”, meaning subtitle A (§§ 5101–5109) of title LI of div. E of Pub. L. 118–159, Dec. 23, 2024, 138 Stat. 2410, known as the United States Foundation for International Conservation Act of 2024, which is classified generally to this chapter.
26 U.S.C. § 128 (INTERNAL REVENUE CODE)
§ 128. Employer contributions to Trump accounts
(a) In general
Gross income of an employee does not include amounts paid by the employer as a contribution to the Trump account of such employee or of any dependent of such employee if the amounts are paid or incurred pursuant to a program which is described in subsection (c).
(b) Limitation
(1) In general
The amount which may be excluded under subsection (a) with respect to any employee shall not exceed $2,500.
(2) Inflation adjustment
(A) In general
In the case of any taxable year beginning after 2027, the $2,500 amount in paragraph (1) shall be increased by an amount equal to—
(i) such dollar amount, multiplied by
(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins by substituting “calendar year 2026” for “calendar year 2016” in subparagraph (A)(ii) thereof.
(B) Rounding
If any increase determined under subparagraph (A) is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100.
(c) Trump account contribution program
For purposes of this section, a Trump account contribution program is a separate written plan of an employer for the exclusive benefit of his employees to provide contributions to the Trump accounts of such employees or dependents of such employees which meets requirements similar to the requirements of paragraphs (2), (3), (6), (7), and (8) of section 129(d).
(Added Pub. L. 119–21, title VII, § 70204(b)(1), July 4, 2025, 139 Stat. 186.)
heading: Editorial Notes
heading: Prior Provisions
text: A prior section 128, added and amended Pub. L. 97–34, title III, §§ 301(a), 302(a), (d)(1), Aug. 13, 1981, 95 Stat. 267, 270, 274; Pub. L. 97–448, title I, §§ 103(a)(1), (5), (b), 109, Jan. 12, 1983, 96 Stat. 2374, 2375, 2391; Pub. L. 98–21, title I, §§ 121(f)(2), (g), 122(c)(3), (d), Apr. 20, 1983, 97 Stat. 84, 87; Pub. L. 98–369, div. A, title I, § 16(a), July 18, 1984, 98 Stat. 505, related to interest on certain savings certificates, prior to repeal by Pub. L. 101–508, title XI, § 11801(a)(10), Nov. 5, 1990, 104 Stat. 1388–520.
Another prior section 128 was renumbered section 140 of this title.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date
text: Pub. L. 119–21, title VII, § 70204(e), July 4, 2025, 139 Stat. 188, provided that: “The amendments made by this section [enacting this section and sections 139J, 530A, 6434, and 6659 of this title and amending sections 529A, 4973, 6213, and 6693 of this title] shall apply to taxable years beginning after December 31, 2025.”
heading: Savings Provision
text: For provisions that nothing in repeal by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.
26 U.S.C. § 139J (INTERNAL REVENUE CODE)
§ 139J. Certain contributions to Trump accounts
(a) In general
Gross income of an account beneficiary shall not include any qualified general contribution to a Trump account of the account beneficiary.
(b) Definitions
Any term used in this section which is used in section 530A shall have the meaning given such term under section 530A.
(Added Pub. L. 119–21, title VII, § 70204(c)(1), July 4, 2025, 139 Stat. 186.)
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date
text: Section applicable to taxable years beginning after Dec. 31, 2025, see section 70204(e) of Pub. L. 119–21, set out as a note under section 128 of this title.
26 U.S.C. § 139K (INTERNAL REVENUE CODE)
§ 139K. Scholarships for qualified elementary or secondary education expenses of eligible students
(a) In general
In the case of an individual, gross income shall not include any amounts provided to such individual or any dependent of such individual pursuant to a scholarship for qualified elementary or secondary education expenses of an eligible student which is provided by a scholarship granting organization.
(b) Definitions
In this section, the terms “qualified elementary or secondary education expense”, “eligible student”, and “scholarship granting organization” have the same meaning given such terms under section 25F(c).
(Added Pub. L. 119–21, title VII, § 70411(b)(1), July 4, 2025, 139 Stat. 217.)
heading: Delayed Effective Date of Section
text: For delayed effective date of section, see Effective Date note below.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date
text: Section applicable to amounts received after Dec. 31, 2026, in taxable years ending after such date, see section 70411(c)(2) of Pub. L. 119–21, set out in an Effective Date of 2025 Amendment note under section 25 of this title.
26 U.S.C. § 218 (INTERNAL REVENUE CODE)
[§ 218. Repealed. Pub. L. 95–600, title I, § 113(a)(1), Nov. 6, 1978, 92 Stat. 2778]
text: Section, added Pub. L. 92–178, title VII, § 702(a), Dec. 10, 1971, 85 Stat. 561; amended Pub. L. 93–625, §§ 11(d), 12(b), Jan. 3, 1975, 88 Stat. 2120; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to contributions to candidates for public office.
text: A prior section 218 was renumbered section 226 of this title.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of Repeal
text: Repeal effective with respect to contributions the payment of which is made after Dec. 31, 1978, in taxable years beginning after such date, see section 113(d) of Pub. L. 95–600, set out as an Effective Date of 1978 Amendment note under section 24 of this title.