2011 US Code
Title 2 - The Congress
Chapter 3 - COMPENSATION AND ALLOWANCES OF MEMBERS (§§ 31 - 59h)
Section 32b - Expense allowance of President pro tempore of Senate; methods of payment; taxability

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Metadata
Publication TitleUnited States Code, 2006 Edition, Supplement 5, Title 2 - THE CONGRESS
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 2 - THE CONGRESS
CHAPTER 3 - COMPENSATION AND ALLOWANCES OF MEMBERS
Sec. 32b - Expense allowance of President pro tempore of Senate; methods of payment; taxability
Containssection 32b
Date2011
Laws in Effect as of DateJanuary 3, 2012
Positive LawNo
Dispositionstandard
Source CreditPub. L. 95-355, title I, Sept. 8, 1978, 92 Stat. 532; Pub. L. 99-514, §2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 108-7, div. H, title I, §1(b)(2), Feb. 20, 2003, 117 Stat. 349; Pub. L. 108-447, div. G, title I, §13(a)(2), Dec. 8, 2004, 118 Stat. 3171.
Statutes at Large References92 Stat. 532
100 Stat. 2095
117 Stat. 349, 350
118 Stat. 3171, 3169
121 Stat. 2221
Public Law ReferencesPublic Law 95-355, Public Law 99-514, Public Law 108-7, Public Law 108-447, Public Law 110-161

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2 USC § 32b (2011)
§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 $40,000 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, §2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 108–7, div. H, title I, §1(b)(2), Feb. 20, 2003, 117 Stat. 349; Pub. L. 108–447, div. G, title I, §13(a)(2), Dec. 8, 2004, 118 Stat. 3171.)

Amendments

2004—Pub. L. 108–447 substituted “$40,000” for “$20,000”.

2003—Pub. L. 108–7 substituted “$20,000” for “$10,000”.

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.

Effective Date of 2004 Amendment

Amendment by Pub. L. 108–447 applicable to fiscal year 2005 and each fiscal year thereafter, see section 13(c) of Pub. L. 108–447, set out as a note under section 31a–1 of this title.

Effective Date of 2003 Amendment

Amendment by Pub. L. 108–7 applicable to fiscal year 2003 and each fiscal year thereafter, see section 1(f) of Pub. L. 108–7, set out as a note under section 31a–1 of this title.

Office of the President Pro Tempore Emeritus of the Senate

Pub. L. 108–7, div. H, title I, §7, Feb. 20, 2003, 117 Stat. 350, as amended by Pub. L. 108–447, div. G, title I, §§4, 13(b), Dec. 8, 2004, 118 Stat. 3169, 3171; Pub. L. 110–161, div. H, title I, §2, Dec. 26, 2007, 121 Stat. 2221, established the Office of the President pro tempore emeritus of the Senate applicable only with respect to the 108th Congress, the 109th Congress, and the 110th Congress.

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