US Code

Public Law 119-87 (04/30/2026)

31 U.S.C. § 1321

Trust funds

(a)
The following are classified as trust funds:
(1)
Philippine special fund (customs duties).
(2)
Philippine special fund (internal revenue).
(3)
Unclaimed condemnation awards, Department of the Treasury.
(4)
Naval reservation, Olangapo civil fund.
(5)
Armed Forces Retirement Home Trust Fund.
(6)
Return to deported aliens of passage money collected from steamship companies.
(7)
Vocational rehabilitation, special fund.
(8)
Library of Congress gift fund.
(9)
Library of Congress trust fund, investment account.
(10)
Library of Congress trust fund, income from investment account.
(11)
Library of Congress trust fund, permanent loan.
(12)
Relief and rehabilitation, Longshore and Harbor Workers’ Compensation Act.
(13)
Cooperative work, Forest Service.
(14)
Wages and effects of American seamen, Department of Commerce.
(15)
Pension money, Saint Elizabeths Hospital.
(16)
Personal funds of patients, Saint Elizabeths Hospital.
(17)
National Park Service, donations.
(18)
Purchase of lands, national parks, donations.
(19)
Extension of winter-feed facilities of game animals of Yellowstone National Park, donations.
(20)
Indian moneys, proceeds of labor, agencies, schools, and so forth.
(21)
Funds of Federal prisoners.
(22)
Commissary funds, Federal prisons.
(23)
Pay of the Navy, deposit funds.
(24)
Pay of Marine Corps, deposit funds.
(25)
Pay of the Army, deposit fund.
(26)
Preservation birthplace of Abraham Lincoln.
(27)
Funds contributed for flood control, Mississippi River, its outlets and tributaries.
(28)
Funds contributed for flood control, Sacramento River, California.
(29)
Effects of deceased employees, Department of the Treasury.
(30)
Money and effects of deceased patients, Public Health Service.
(31)
Effects of deceased employees, Department of Commerce.
(32)
Topographic survey of the United States, contributions.
(33)
National Institutes of Health, gift fund.
(34)
National Institutes of Health, conditional gift fund.
(35)
Patients’ deposits, United States Marine Hospital, Carville, Louisiana.
(36)
Estates of deceased personnel, Department of the Army.
(37)
Effects of deceased employees, Department of the Interior.
(38)
Fredericksburg and Spotsylvania County Battlefields memorial fund.
(39)
Petersburg National Military Park fund.
(40)
Gorgas memorial laboratory quotas.
(41)
Contributions to International Boundary Commission, United States and Mexico.
(42)
Salvage proceeds, American vessels.
(43)
Wages due American seamen.
(44)
Federal Industrial Institution for Women, contributions for chapel.
(45)
General post fund, National Homes, Department of Veterans Affairs.
(46)
Repatriation of American seamen.
(47)
Expenses, public survey work, general.
(48)
Expenses, public survey work, Alaska.
(49)
Funds contributed for improvement of roads, bridges, and trails, Alaska.
(50)
Protective works and measures, Lake of the Woods and Rainy River, Minnesota.
(51)
Washington redemption fund.
(52)
Permit fund, District of Columbia.
(53)
Unclaimed condemnation awards, National Capital Park and Planning Commission, District of Columbia.
(54)
Unclaimed condemnation awards, Rock Creek and Potomac Parkway Commission, District of Columbia.
(55)
Miscellaneous trust fund deposits, District of Columbia.
(56)
Surplus fund, District of Columbia.
(57)
Relief and rehabilitation, District of Columbia Workmen’s Compensation Act.
(58)
Inmates’ fund, workhouse and reformatory, District of Columbia.
(59)
International Center for Middle Eastern-Western Dialogue Trust Fund.
(60)
Chamber Music Auditorium, Library of Congress.
(61)
Bequest of Gertrude Hubbard.
(62)
Puerto Rico special fund (Internal Revenue).
(63)
Miscellaneous trust funds, Department of State.
(64)
Funds contributed for improvement of (name of river or harbor).
(65)
Funds advanced for improvement of (name of river or harbor).
(66)
Funds contributed for Indian projects.
(67)
Miscellaneous trust funds of Indian tribes.
(68)
Ship’s stores profits, Navy.
(69)
Completing Surveys within Railroad Land Grants.
(70)
Memorial to Women of World War, contributions.
(71)
Funds contributed for Memorial to John Ericsson.
(72)
American National Red Cross Building, contributions.
(73)
Estate of decedents, Department of State, Trust Fund.
(74)
Funds due Incompetent Beneficiaries, Department of Veterans Affairs.
(75)
To promote the Education of the Blind (principal).
(76)
Paving Government Road across Fort Sill Military Reservation, Okla.
(77)
Bequest of William F. Edgar, Museum and Library, office of Surgeon General of the Army.
(78)
Funds Contributed for Flood Control (name of river, harbor, or project).
(79)
Matured obligations of the District of Columbia.
(80)
To promote the education of the blind (interest).
[(81)
Pub. L. 101–510, div. A, title XV, § 1533(c)(1)(A)(ii)104 Stat. 1735 Repealed. , , .]
(82)
Post-Vietnam Era Veterans Education Account, Department of Veterans Affairs.
(83)
United States Government life insurance fund, Department of Veterans Affairs.
(84)
Estates of deceased soldiers, United States Army.
(85)
Teachers Retirement Fund Deductions, District of Columbia.
(86)
Teachers Retirement Fund, Government Reserves, District of Columbia.
(87)
Expenses of Smithsonian Institution Trust Fund (principal).
(88)
Civil Service Retirement and Disability Fund.
(89)
Canal Zone Retirement and Disability Fund.
(90)
Foreign Service Retirement and Disability Fund.
(91)
Violent Crime Reduction Trust Fund.
(b)
(1)
Amounts (except amounts received by the Comptroller of the Currency and the Federal Deposit Insurance Corporation) that are analogous to the funds named in subsection (a) of this section and are received by the United States Government as trustee shall be deposited in an appropriate trust fund account in the Treasury. Except as provided in paragraph (2), amounts accruing to these funds are appropriated to be disbursed in compliance with the terms of the trust.
(2)
Expenditures from the following trust funds may be made only under annual appropriations and only if the appropriations are specifically authorized by law:
(A)
Armed Forces Retirement Home Trust Fund.
(B)
Fisher House Trust Fund, Department of the Army.
(C)
Fisher House Trust Fund, Department of the Air Force.
(D)
Fisher House Trust Fund, Department of the Navy.

Pub. L. 97–25896 Stat. 919 Pub. L. 98–426, § 27(d)(2)98 Stat. 1654 Pub. L. 101–189, div. A, title III, § 341(a)103 Stat. 1419 Pub. L. 101–510, div. A, title XV, § 1533(c)(1)104 Stat. 1735 Pub. L. 102–54, § 13l105 Stat. 277 Pub. L. 103–322, title XXXI, § 310001(d)108 Stat. 2103 Pub. L. 104–106, div. A, title IX, § 914(c)110 Stat. 413 Pub. L. 104–201, div. A, title X, § 1008(c)110 Stat. 2633 Pub. L. 105–261, div. A, title IX, § 906(f)(2)112 Stat. 2096 Pub. L. 108–199, div. B, title VI, § 633(f)118 Stat. 101 (, , ; , , ; , , ; , , ; ()(1), , ; , , ; , , ; , , ; , , ; , , .)

Historical and Revision Notes

Revised Section

Source (U.S. Code)

Source (Statutes at Large)

1321(a)

31:725s(a)(1st sentence, cls. (1)–(84)), (c).

June 26, 1934, ch. 756, § 20(less (a)(last sentence last proviso)), 48 Stat. 1233; June 15, 1943, ch. 125, §§ 1(a), 2(a), 57 Stat. 152, 153; Oct. 15, 1976, Pub. L. 94–502, § 407, 90 Stat. 2397.

1321(b)

31:725s(a)(2d sentence, last sentence 1st, 2d provisos).

In the section, the cross-references to subsection (b) in the source provisions being restated are assumed to be references to clauses (1)–(84) of subsection (a) because the source provisions contain no subsection (b).

In subsection (a), the words “appearing on the books of the Government” and “on the books of the Treasury” are omitted as surplus.

In subsection (b), the words “effective ” and the 2d proviso are omitted as executed.

Editorial Notes

References in Text

act Mar. 4, 1927, ch. 509 44 Stat. 1424 section 901 of Title 33The Longshore and Harbor Workers’ Compensation Act, referred to in subsec. (a)(12), is , , which is classified generally to chapter 18 (§ 901 et seq.) of Title 33, Navigation and Navigable Waters. For complete classification of this Act to the Code, see and Tables.

The International Boundary Commission, United States and Mexico, referred to in subsec. (a)(41), was redesignated the International Boundary and Water Commission, United States and Mexico, by the Water Treaty of 1944.

act June 6, 1924, ch. 270 act July 19, 1952, ch. 949, § 1 66 Stat. 790 section 8711(f) of Title 40Pub. L. 107–217116 Stat. 1062 The National Capital Park and Planning Commission, referred to in subsec. (a)(53), was abolished and its functions transferred to the National Capital Planning Commission by section 9 of , as added by , , which was classified to section 71h of former Title 40, Public Buildings, Property, and Works, and was repealed and reenacted as , Public Buildings, Property, and Works, by , §§ 1, 6(b), , , 1304.

section 901 of Title 5act March 2, 1934, ch. 38 48 Stat. 389 The Rock Creek and Potomac Parkway Commission, referred to in subsec. (a)(54), was abolished and its functions transferred to the Office of National Parks, Buildings, and Reservations, Department of the Interior, by Ex. Ord. No. 6166, § 2, , set out as a note under , Government Organization and Employees. The name of the Office of National Parks, Buildings, and Reservations was changed to the “National Park Service” by , .

act Aug. 28, 1935, ch. 794 49 Stat. 946 The District of Columbia Workmen’s Compensation Act, referred to in subsec. (a)(57), probably means the District of Columbia Unemployment Compensation Act, , , which is not classified to the Code.

Amendments

Pub. L. 108–1992004—Subsec. (a)(59). added par. (59).

Pub. L. 105–2611998—Subsec. (a)(92) to (94). struck out pars. (92) to (94) which read as follows:

“(92) Fisher House Trust Fund, Department of the Army.

“(93) Fisher House Trust Fund, Department of the Air Force.

“(94) Fisher House Trust Fund, Department of the Navy.”

Pub. L. 104–106, § 914(c)(1)1996—Subsec. (a)(92), (93). , added pars. (92) and (93).

Pub. L. 104–201, § 1008(c)(1)Subsec. (a)(94). , added par. (94).

Pub. L. 104–106, § 914(c)(2)Subsec. (b). , designated existing provisions as par. (1), substituted “Except as provided in paragraph (2), amounts accruing to these funds” for “Amounts accruing to these funds (except to the trust fund ‘Armed Forces Retirement Home Trust Fund’)”, struck out “Expenditures from the trust fund ‘Armed Forces Retirement Home Trust Fund’ shall be made only under annual appropriations and only if the appropriations are specifically authorized by law.” after second sentence, and added par. (2).

Pub. L. 104–201, § 1008(c)(2)Subsec. (b)(2)(D). , added subpar. (D).

Pub. L. 103–3221994—Subsec. (a)(91). added par. (91).

Pub. L. 102–541991—Subsec. (a)(45), (74), (82), (83). substituted “Department of Veterans Affairs” for “Veterans’ Administration”, wherever appearing.

Pub. L. 101–510, § 1533(c)(1)(A)(i)1990—Subsec. (a)(5). , substituted “Armed Forces Retirement Home Trust Fund” for “Personal funds of deceased inmates, Naval Home”.

Pub. L. 101–510, § 1533(c)(1)(A)(ii)Subsec. (a)(59), (81). , struck out pars. (59) “Soldiers’ Home, permanent fund.” and (81) “Soldiers’ Home, interest account.”

Pub. L. 101–510, § 1533(c)(1)(B)Subsec. (b). , substituted “Armed Forces Retirement Home Trust Fund” for “Soldiers’ Home, Permanent Fund” in two places.

Pub. L. 101–1891989—Subsec. (b). substituted “annual appropriations and only if the appropriations are specifically authorized by law.” for “annual appropriations. Those appropriations are authorized to be made.”

Pub. L. 98–4261984—Subsec. (a)(12). substituted “Longshore” for “Longshoremen’s”.

Statutory Notes and Related Subsidiaries

Effective Date of 1998 Amendment

Pub. L. 105–261, div. A, title IX, § 906(f)(3)112 Stat. 2096

section 2221 of Title 10“The amendments made by this subsection [amending this section and repealing , Armed Forces] shall take effect 90 days after the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 1989 Amendment

Pub. L. 101–189, div. A, title III, § 341(b)103 Stat. 1419

“The amendments made by subsection (a) [amending this section] shall apply with respect to appropriations for the operation of the United States Soldiers’ and Airmen’s Home [now Armed Forces Retirement Home—Washington] made for fiscal years after fiscal year 1990.”
, , , provided that:

Effective Date of 1984 Amendment

Pub. L. 98–426section 28(e)(1) of Pub. L. 98–426section 901 of Title 33Amendment by effective , see , set out as a note under , Navigation and Navigable Waters.

Investment of National Park Service Trust Funds

Pub. L. 114–113, div. G, title I129 Stat. 2533

31 U.S.C. 1321(a)Provided“In fiscal year 2016 and each fiscal year thereafter, any amounts deposited into the National Park Service trust fund accounts ((l7)–(18)) shall be invested by the Secretary of the Treasury in interest bearing obligations of the United States to the extent such amounts are not, in his judgment, required to meet current withdrawals: , That interest earned by such investments shall be available for obligation without further appropriation, to the benefit of the project.”
, , , provided in part that:

Trust Funds for Individual Indians

act June 25, 1936, ch. 814 49 Stat. 1928 Section 725s of former Title 31 (now this section) was modified by , , providing that it shall not be applicable to funds held in trust for individual Indians, associations of individual Indians, or for Indian corporations chartered under sections 5101 to 5103, 5107 to 5113, 5115, 5116, 5118, 5120, 5121, 5123 to 5125, and 5129 of Title 25, Indians.