§ 32b. — Expense allowance of President pro tempore of Senate; 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: 2USC32b]
TITLE 2--THE CONGRESS
CHAPTER 3--COMPENSATION AND ALLOWANCES OF MEMBERS
Sec. 32b. Expense allowance of President pro tempore of Senate;
methods of payment; taxability
Effective with fiscal year 1978 and each fiscal year thereafter,
there is hereby authorized an expense allowance for the President Pro
Tempore which shall not exceed $10,000 each fiscal year. The President
Pro Tempore may receive the expense allowance (1) as reimbursement for
actual expenses incurred upon certification and documentation of such
expenses by the President Pro Tempore, or (2) in equal monthly payments.
Such amounts paid to the President Pro Tempore as reimbursement of
actual expenses incurred upon certification and documentation pursuant
to this provision, shall not be reported as income, and the expenses so
reimbursed shall not be allowed as a deduction, under title 26.
(Pub. L. 95-355, title I, Sept. 8, 1978, 92 Stat. 532; Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095.)
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.
