Public Law 119-73 (01/23/2026)

2 U.S.C. § 6102

Expense allowance of Majority and Minority Leaders of Senate; expense allowance of Majority and Minority Whips; methods of payment; taxability

ProvidedProvided furtherProvided furtherEffective fiscal year 1978 and each fiscal year thereafter, the expense allowances of the Majority and Minority Leaders of the Senate are increased to $40,000 each fiscal year for each leader: , 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 $10,000 each fiscal year for each Whip: , That, during the period beginning on , and ending , 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: , That effective , 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 I91 Stat. 79Pub. L. 95–94, title I, § 10991 Stat. 661Pub. L. 95–355, title I92 Stat. 532Pub. L. 98–63, title I97 Stat. 333Pub. L. 99–514, § 2100 Stat. 2095Pub. L. 108–7, div. H, title I, § 1(b)(1)117 Stat. 349Pub. L. 108–447, div. G, title I, § 13(a)(1)118 Stat. 3171(, , ; , , ; , , ; , , ; , , ; , (c), , ; , , .)

Editorial Notes

Codification

section 31a–1 of this titleSection was formerly classified to prior to editorial reclassification and renumbering as this section.

Pub. L. 95–26Pub. L. 95–94Section 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 (), and section 109 of the Congressional Operations Appropriation Act, 1978, which is title I of the Legislative Branch Appropriation Act, 1978 (), and subsequent acts cited in the credits to this section.

Amendments

Pub. L. 108–4472004— substituted “$40,000” for “$20,000”.

Pub. L. 108–72003— substituted “$20,000” for “$10,000” and “not exceed $10,000” for “not exceed $5,000”.

Pub. L. 99–5141986— 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.

Pub. L. 98–631983— 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 .

Pub. L. 95–3551978— 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.

Statutory Notes and Related Subsidiaries

Effective Date of 2004 Amendment

Pub. L. 108–447, div. G, title I, § 13(c)118 Stat. 3172

section 6115 of this titlesection 6115 of this title“The amendments made by this section [amending this section, , and provisions set out as a note under ] shall apply to fiscal year 2005 and each fiscal year thereafter.”
, , , provided that:

Effective Date of 2003 Amendment

Pub. L. 108–7, div. H, title I, § 1(f)117 Stat. 349

section 111 of Title 3“The amendments made by this section [amending this section, sections 6159, 6160, and 6115 of this title, and , The President] shall apply to fiscal year 2003 and each fiscal year thereafter.”
, , , provided that: