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

22 U.S.C. § 3793

Interest on investments

(a)

Calculation of interest

For purposes of sections 3721 and 3792 of this title, interest shall be computed, at a rate determined by the Secretary of the Treasury, on the investment of the United States in the Panama Canal as shown in the accounts of the Panama Canal Company at the close of business on the day preceding , and as adjusted in accordance with subsections (b) and (c) of this section. Capital investment for interest purposes shall not include any interest during construction.

(b)

Increases and decreases in investment of United States

The investment of the United States described in subsection (a) of this section—
(1)
shall be increased by—
(A)
1
1 So in original.
the amount of expenditures from the Panama Canal Revolving Fund,, and
(B)
the value of property transferred to the Commission by any other department or agency of the United States, as determined in accordance with subsection (c) of this section; and
(2)
shall be decreased by—
(A)
the amount of the funds deposited in the Panama Canal Revolving Fund,
(B)
the value of property transferred to the Republic of Panama pursuant to this chapter or any other Act on or after , and
(C)
the value of property transferred by the Commission to any other department or agency of the United States.
(c)

Value of property transferred to Commission

The value of property transferred to the Commission by any other department or agency of the United States shall be determined by the Director of the Office of Management and Budget. In computing such value, such Director shall give due consideration to the cost and probable earning power of the transferred property, or the usable value to the Commission if clearly less than cost, and shall make adequate provisions for depreciation, obsolescence, and other determinable decreases in value. Insofar as practicable, the value of such transferred property shall exclude any portion of such value properly allocable to national defense.

(d)

Payment and deposit of interest

The Panama Canal Commission shall pay to the Treasury of the United States interest on the investment of the United States, as determined under this section. Such interest shall be deposited in the general fund of the Treasury.

Pub. L. 96–70, title I, § 160393 Stat. 490Pub. L. 99–195, § 1(b)99 Stat. 1349Pub. L. 100–203, title V, § 5425(a)101 Stat. 1330–274(, , ; , , ; , , .)

Editorial Notes

References in Text

Pub. L. 96–7093 Stat. 452section 3601 of this titleThis chapter, referred to in subsec. (b)(2)(B), was in the original “this Act”, meaning , , , known as the Panama Canal Act of 1979, which is classified principally to this chapter. For complete classification of this Act to the Code, see Short Title note set out under and Tables.

Amendments

Pub. L. 100–203, § 5425(a)(1)1987—Subsec. (b)(1)(A). , substituted “the Panama Canal Revolving Fund,” for “appropriations to the Commission made on or after ”.

Pub. L. 100–203, § 5425(a)(2)section 3712 of this titleSubsec. (b)(2)(A). , substituted “deposited in the Panama Canal Revolving Fund” for “covered into the Panama Canal Commission Fund pursuant to ”.

Pub. L. 100–203, § 5425(a)(3)Subsec. (d). , added subsec. (d).

Pub. L. 99–1951985—Subsec. (b)(2)(A). substituted “Panama Canal Commission Fund” for “Treasury”.

Statutory Notes and Related Subsidiaries

Effective Date of 1987 Amendment

Pub. L. 100–203section 5429 of Pub. L. 100–203section 3712 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1985 Amendment

Pub. L. 99–195section 2 of Pub. L. 99–195section 3712 of this titleAmendment by applicable only to tolls and other receipts of the Commission deposited in the Treasury on or after , see , set out as a note under .