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 I92 Stat. 532Pub. L. 99–514, § 2100 Stat. 2095Pub. L. 108–7, div. H, title I, § 1(b)(2)117 Stat. 349Pub. L. 108–447, div. G, title I, § 13(a)(2)118 Stat. 3171(, , ; , , ; , , ; , , .)
Editorial Notes
Codification
section 32b of this titleSection was formerly classified to prior to editorial reclassification and renumbering as this section.
Amendments
Pub. L. 108–4472004— substituted “$40,000” for “$20,000”.
Pub. L. 108–72003— substituted “$20,000” for “$10,000”.
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.
Statutory Notes and Related Subsidiaries
Effective Date of 2004 Amendment
Pub. L. 108–447section 13(c) of Pub. L. 108–447section 6102 of this titleAmendment by applicable to fiscal year 2005 and each fiscal year thereafter, see , set out as a note under .
Effective Date of 2003 Amendment
Pub. L. 108–7section 1(f) of Pub. L. 108–7section 6102 of this titleAmendment by applicable to fiscal year 2003 and each fiscal year thereafter, see , set out as a note under .
Office of the President Pro Tempore Emeritus of the Senate
Pub. L. 108–7, div. H, title I, § 7117 Stat. 350Pub. L. 108–447, div. G, title I118 Stat. 3169Pub. L. 110–161, div. H, title I, § 2121 Stat. 2221Pub. L. 113–235, div. H, title I, § 2128 Stat. 2525