§ 31a-1. — Expense allowance of Majority and Minority Leaders of Senate; expense allowance of Majority and Minority Whips; methods of payment; taxability.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 2USC31a-1]
TITLE 2--THE CONGRESS
CHAPTER 3--COMPENSATION AND ALLOWANCES OF MEMBERS
Sec. 31a-1. Expense allowance of Majority and Minority Leaders
of Senate; expense allowance of Majority and Minority Whips;
methods of payment; taxability
Effective fiscal year 1978 and each fiscal year thereafter, the
expense allowances of the Majority and Minority Leaders of the Senate
are increased to $10,000 each fiscal year for each leader: Provided,
That, effective with the fiscal year 1983 and each fiscal year
thereafter, the expense allowance of the Majority and Minority Whips of
the Senate shall not exceed $5,000 each fiscal year for each Whip:
Provided further, That, during the period beginning on January 3, 1977,
and ending September 30, 1977, and during each fiscal year thereafter,
the Vice President, the Majority Leader, the Minority Leader, the
Majority Whip, and the Minority Whip may receive the expense allowance
(a) as reimbursement for actual expenses incurred upon certification and
documentation of such expenses by the Vice President, the respective
Leader or the respective Whip, or (b) in equal monthly payments:
Provided further, That effective January 3, 1977, the amounts paid to
the Vice President, the Majority or Minority Leader of the Senate, or
the Majority or Minority Whip of the Senate as reimbursement of actual
expenses incurred upon certification and documentation pursuant to the
second proviso of this section shall not be reported as income, and the
expenses so reimbursed shall not be allowed as a deduction, under title
26.
(Pub. L. 95-26, title I, May 4, 1977, 91 Stat. 79; Pub. L. 95-94, title
I, Sec. 109, Aug. 5, 1977, 91 Stat. 661; Pub. L. 95-355, title I, Sept.
8, 1978, 92 Stat. 532; Pub. L. 98-63, title I, Sec. 101, July 30, 1983,
97 Stat. 333; Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095.)
Codification
Section is based on the three provisos in paragraph under heading
``Expense Allowances of the Vice President, Majority and Minority
Leaders and Majority and Minority Whips'' in the appropriation for the
Senate in the Supplemental Appropriations Act, 1977 (Pub. L. 95-26), and
section 109 of the Congressional Operations Appropriation Act, 1978,
which is title I of the Legislative Branch Appropriation Act, 1978 (Pub.
L. 95-94), and subsequent acts cited in the credits to this section.
Amendments
1986--Pub. L. 99-514 substituted ``Internal Revenue Code of 1986''
for ``Internal Revenue Code of 1954'', which for purposes of
codification was translated as ``title 26'' thus requiring no change in
text.
1983--Pub. L. 98-63 substituted provisions increasing allowances for
each Whip to $5,000 each fiscal year, effective fiscal year 1983 and
each fiscal year thereafter, for provisions authorizing not to exceed
$2,500 each fiscal year for each Whip, effective Apr. 1, 1977.
1978--Pub. L. 95-355 substituted provisions increasing allowances
for each leader to $10,000 each fiscal year, effective fiscal year 1978
and each fiscal year thereafter, for provisions authorizing not to
exceed $5,000 each fiscal year for each leader, effective with fiscal
year 1977 and each fiscal year thereafter.