31 U.S.C. § 301 | Department of the Treasury

(a)

The Department of the Treasury is an executive department of the United States Government at the seat of the Government.

(b)

The head of the Department is the Secretary of the Treasury. The Secretary is appointed by the President, by and with the advice and consent of the Senate.

(c)

The Department has a Deputy Secretary of the Treasury appointed by the President, by and with the advice and consent of the Senate. The Deputy Secretary shall carry out—

(1)

duties and powers prescribed by the Secretary; and

(2)

the duties and powers of the Secretary when the Secretary is absent or unable to serve or when the office of Secretary is vacant.

(d)

The Department has 2 Under Secretaries, an Under Secretary for Enforcement, and 2 Deputy Under Secretaries, appointed by the President, by and with the advice and consent of the Senate. The Department also has a Fiscal Assistant Secretary appointed by the Secretary and a Treasurer of the United States appointed by the President. They shall carry out duties and powers prescribed by the Secretary. The President may designate one Under Secretary as Counselor. When appointing each Deputy Under Secretary, the President may designate the Deputy Under Secretary as an Assistant Secretary.

(e)

The Department has 8 Assistant Secretaries appointed by the President, by and with the advice and consent of the Senate. The Department shall have 2 Assistant Secretaries not subject to the advice and consent of the Senate who shall be the Assistant Secretary for Public Affairs, and the Assistant Secretary for Management. The Assistant Secretaries shall carry out duties and powers prescribed by the Secretary. The Assistant Secretaries appointed under this subsection are in addition to the Assistant Secretaries appointed under subsection (d) of this section.

(f)

(1)

The Department has a General Counsel appointed by the President, by and with the advice and consent of the Senate. The General Counsel is the chief law officer of the Department. Without regard to those provisions of title 5 governing appointment in the competitive service, the Secretary may appoint not more than 5 Assistant General Counsels. The Secretary may designate one of the Assistant General Counsels to act as the General Counsel when the General Counsel is absent or unable to serve or when the office of General Counsel is vacant. The General Counsel and Assistant General Counsels shall carry out duties and powers prescribed by the Secretary.

(2)

The President may appoint, by and with the advice and consent of the Senate, an Assistant General Counsel who shall be the Chief Counsel for the Internal Revenue Service. The Chief Counsel is the chief law officer for the Service and shall carry out duties and powers prescribed by the Secretary.

(g)

The Department shall have a seal.

Pub. L. 97–258Sept. 13, 198296 Stat. 878 Pub. L. 98–594, § 1(a)Oct. 30, 198498 Stat. 3129 Pub. L. 99–190, § 141Dec. 19, 198599 Stat. 1324 Pub. L. 103–211, title II, § 2003(a)Feb. 12, 1994108 Stat. 24 Pub. L. 108–177, title I, § 105(d)(2)Dec. 13, 2003117 Stat. 2603 Pub. L. 110–49, § 11(a)July 26, 2007121 Stat. 260 Pub. L. 110–343, div. A, title I, § 101(a)(3)(B)(ii)Oct. 3, 2008122 Stat. 3768 Pub. L. 112–166, § 2lAug. 10, 2012126 Stat. 1286 (, , ; , , ; , , ; , , ; , , ; , , ; , , ; (), , .)

Historical and Revision Notes
Revised Section	Source (U.S. Code)	Source (Statutes at Large)
301(a)	31:1001(words before 1st comma).	R.S. § 233.
301(b)	31:1001(words after 1st comma).
301(c)	31:1004(related to Deputy Secretary).	Feb. 17, 1922, ch. 55(related to appointment and duties of Deputy and Under Secretaries), 42 Stat. 366; July 22, 1954, ch. 557, § 3, 68 Stat. 496; restated May 18, 1972, Pub. L. 92–302, § 1(a), 86 Stat. 148.
		Jan. 3, 1923, ch. 22(related to appointment and duties of Deputy and Under Secretaries), 42 Stat. 1087.
		Apr. 4, 1924, ch. 84(related to appointment and duties of Deputy and Under Secretaries), 43 Stat. 64.
	31:1005.	Feb. 17, 1922, ch. 55(related to vacancy in office of Secretary of the Treasury), 42 Stat. 366; restated May 18, 1972, Pub. L. 92–302, § 1(a), 86 Stat. 149.
		Jan. 3, 1923, ch. 22(related to vacancy in office of Secretary of the Treasury), 42 Stat. 1087.
		Apr. 4, 1924, ch. 84(related to vacancy in office of Secretary of the Treasury), 43 Stat. 64.
301(d)	31:141.	R.S. § 301.
	31:1004(related to Under Secretaries).
	31:1005a(1st–3d sentences).	May 18, 1972, Pub. L. 92–302, § 1(b), 86 Stat. 149.
	5 App.	Reorg. Plan No. 3 of 1940, eff. June 30, 1940, § 1(a)(7)(1st sentence), 54 Stat. 1231.
301(e)	31:1005a(last sentence).
	31:1006.	R.S. § 234; July 11, 1890, ch. 667, § 1(1st par. under heading “Treasury Department”), 26 Stat. 236; Mar. 3, 1917, ch. 163, § 1(1st par. under heading “Treasury Department”), 39 Stat. 1083; Reorg. Plan No. 3 of 1940, eff. June 30, 1940, § 1(d), 54 Stat. 1232; restated July 22, 1954, ch. 557, § 4, 68 Stat. 496; July 8, 1963, Pub. L. 88–58, 77 Stat. 76; May 18, 1972, Pub. L. 92–302, § 1(c), 86 Stat. 149.
	31:1007.	R.S. § 245.
301(f)(1)	26:7801(b)(1), (2)(last sentence), (3).	Aug. 16, 1954, ch. 736, § 7801(b), 68A Stat. 915; restated Sept. 22, 1959, Pub. L. 86–368, § 1, 73 Stat. 647; Aug. 14, 1964, Pub. L. 88–426, § 305(39), 78 Stat. 427; Oct. 4, 1976, Pub. L. 94–455, § 1906(b)(13)(B), 90 Stat. 1834.
	31:1009.	May 10, 1934, ch. 277, § 512(a), (c), 48 Stat. 758, 759.
301(f)(2)	26:7801(b)(2)(1st, 2d sentences).
301(g)	31:1010(related to seal).	R.S. § 372(related to seal); May 10, 1934, ch. 277, § 512(b), 48 Stat. 759.

In subsection (a), the words “of the United States Government” are added for clarity.

In subsection (b), the words “The Secretary is appointed by the President, by and with the advice and consent of the Senate” are added to conform with clause 2, section 2, of article II of the Constitution.

In subsection (c), the words “carry out” and “duties and powers” are substituted for “perform” and “duties”, respectively, for consistency in the revised title and with other titles of the United States Code. In clause (1), the words “in the Office of the Secretary” in 31:1004 are omitted as unnecessary because of the restatement and for consistency. Clause (2) is substituted for 31:1005 to eliminate unnecessary words and for consistency with other titles of the Code.

June 30, 194054 Stat. 1232 In subsection (d), the words “in accordance with the civil-service laws” in section 1(a)(7)(1st sentence) of Reorganization Plan No. 3 of 1940 (eff. , ) are omitted as unnecessary because of title 5. The words “and shall receive a salary at the rate of $15,000 per annum” are omitted as superseded by 5:5316. The words “carry out” and “duties and powers” are substituted for “perform” and “duties”, respectively, in 31:1004 and 1005a for consistency in the revised title and with other titles of the Code. The words “in the Office of the Secretary” in 31:1004 are omitted as unnecessary because of the restatement and for consistency. The words “of the Treasury” in 31:1005a are omitted for consistency with other titles of the Code and as being unnecessary.

In subsection (e), the words “of the Treasury” in 31:1006 and 1007 are omitted for consistency with other titles of the Code and as being unnecessary. The words “examine letters, contracts, and warrants prepared for the signature of the Secretary of the Treasury” and “by law” in 31:1007 are omitted as superseded by the source provisions restated in section 321 of the revised title. The words “carry out” and “duties and powers” are substituted for “perform” and “duties”, respectively, for consistency in the revised title and with other titles of the Code.

In subsection (f), the words “carry out” and “duties and powers” are substituted for “perform” and “duties”, respectively, for consistency in the revised title and with other titles of the Code. The text of 26:7801(b)(3) is omitted as unnecessary because of 5:3101. The words “is absent or unable to serve or when the office of General Counsel is vacant” are substituted for “during the absence of” for clarity and consistency. The text of 31:1009(less (a)(6th sentence)) is omitted as superseded by 26:7801(b) as restated in this subsection.

In subsection (f)(1), the words “governing appointment in the competitive service” are substituted for “civil service laws” to conform to 5:2102.

In subsection (g), the words “The General Counsel . . . shall have charge” are omitted as superseded by the source provisions restated in subsection (b) of this section and section 321(c) of the revised title.

Editorial Notes

References in Text

The provisions of title 5 governing appointment in the competitive service, referred to in subsec. (f)(1), are classified generally to section 3301 et seq. of Title 5, Government Organization and Employees.

Amendments

Pub. L. 112–166, § 2l2012—Subsec. (d). ()(2), substituted “and 2 Deputy Under Secretaries” for “2 Deputy Under Secretaries, and a Treasurer of the United States” and inserted “and a Treasurer of the United States appointed by the President” after “Fiscal Assistant Secretary appointed by the Secretary”.

Pub. L. 112–166, § 2lSubsec. (e). ()(1), substituted “8 Assistant Secretaries” for “10 Assistant Secretaries” and inserted after first sentence “The Department shall have 2 Assistant Secretaries not subject to the advice and consent of the Senate who shall be the Assistant Secretary for Public Affairs, and the Assistant Secretary for Management.”

Pub. L. 110–3432008—Subsec. (e). substituted “10” for “9”.

Pub. L. 110–492007—Subsec. (e). substituted “9 Assistant” for “8 Assistant”.

Pub. L. 108–1772003—Subsec. (e). substituted “8” for “7”.

Pub. L. 103–2111994—Subsec. (d). inserted “an Under Secretary for Enforcement,” after “2 Under Secretaries,”.

Pub. L. 99–1901985—Subsec. (d). substituted “2 Under Secretaries” for “an Under Secretary, an Under Secretary for Monetary Affairs” and “The President may designate one Under Secretary as Counselor” for “When appointing the Under Secretary, the President may designate the Under Secretary as Counselor”.

Pub. L. 98–5941984—Subsec. (e). substituted “7” for “5”.

Statutory Notes and Related Subsidiaries

Effective Date of 2012 Amendment

Pub. L. 112–166Aug. 10, 2012section 6(a) of Pub. L. 112–166 section 113 of Title 6Amendment by effective 60 days after , and applicable to appointments made on and after that effective date, including any nomination pending in the Senate on that date, see , set out as a note under , Domestic Security.

Effective Date of 2007 Amendment

Pub. L. 110–49July 26, 2007section 12 of Pub. L. 110–49 section 5315 of Title 5Amendment by applicable after the end of the 90-day period beginning on , see , set out as a note under , Government Organization and Employees.

Short Title of 2010 Amendment

Pub. L. 111–203, title V, § 501July 21, 2010124 Stat. 1580

Pub. L. 111–203 section 321 of this title“This subtitle [subtitle A (§§ 501, 502) of title V of , enacting sections 313 and 314 of this title, amending , and renumbering former sections 312 and 313 of this title as sections 315 and 312, respectively] may be cited as the ‘Federal Insurance Office Act of 2010’.”

, , , provided that:

Office of Secretary of the Treasury; Compensation

Pub. L. 105–61, title I, § 116Oct. 10, 1997111 Stat. 1284

“(a)

(1)

Public Law 103–2107 Stat. 4 31 U.S.C. 301 Effective beginning on the date determined under paragraph (2), the compensation and other emoluments attached to the Office of Secretary of the Treasury shall be those that would then apply if (; note) had never been enacted.

“(2)

Paragraph (1) shall become effective on the later of—

“(A)

January 1, 1997 the day after the date on which the individual holding the Office of Secretary of the Treasury on , ceases to hold that office; or

“(B)

Oct. 10, 1997 the date of the enactment of this Act [].

“(3)

Nothing in this subsection shall be considered to affect the compensation or emoluments due to any individual in connection with any period preceding the date determined under paragraph (2).

“(b)

Subsection (b) of the first section of the public law referred to in subsection (a)(1) of this section shall not apply in the case of any appointment the consent of the Senate to which occurs on or after the date of the enactment of this Act.

“(c)

This section shall not be limited (for purposes of determining whether a provision of this section applies or continues to apply) to fiscal year 1998.”

, , , provided that:

Office of the Undersecretary for Enforcement

Pub. L. 108–447, div. H, title II, § 222(b)(2)Dec. 8, 2004118 Stat. 3245

Public Law 103–123Dec. 8, 2004section 313 of this title section 311 of this title“The Office of the Undersecretary for Enforcement of the Department of the Treasury, established in accordance with section 103 [105] of the Treasury Department Appropriations Act, 1994 () [set out below] is abolished, and all rights, duties, and responsibilities of that office are transferred on the date of enactment of this Act [] to the Office of the Undersecretary for Terrorism and Financial Crimes of the Department of the Treasury in accordance with this section [enacting and amending ], and the amendments made by this section, except as otherwise specifically provided in this section or the amendments made by this section, or other applicable law.”

, , , provided that:

Pub. L. 103–123, title I, § 105Oct. 28, 1993107 Stat. 1234

February 15, 1994“Notwithstanding any other provision of law, the Secretary of the Treasury shall establish an Office of the Undersecretary for Enforcement within the Department of the Treasury by no later than .”

, , , provided that:

January 1, 1989Compensation and Emoluments of Secretary of the Treasury at Level in Effect on ; Actions Challenging Appointment on Constitutional Grounds

Pub. L. 103–2Jan. 19, 1993107 Stat. 4

“That

(a)

January 1, 1989 the compensation and other emoluments attached to the office of Secretary of the Treasury shall be those in effect , notwithstanding any increase in such compensation or emoluments after that date under—

“(1)

Public Law 101–194 the Ethics Reform Act of 1989 () [see Tables for classification] or any other provision of law amended by that Act; or

“(2)

January 3, 1989January 3, 1995 any other provision of law, or provision which has the force and effect of law, that is enacted or becomes effective during the period beginning at noon of , and ending at noon of .

“(b)

(1)

Any person aggrieved by an action of the Secretary of the Treasury may bring a civil action in the United States District Court for the District of Columbia to contest the constitutionality of the appointment and continuance in office of the Secretary of the Treasury on the ground that such appointment and continuance in office is in violation of article I, section 6, clause 2, of the Constitution. The United States District Court for the District of Columbia shall have exclusive jurisdiction over such a civil action, without regard to the sum or value of the matter in controversy.

“(2)

section 2284 of title 28 Any claim challenging the constitutionality of the appointment and continuance in office of the Secretary of the Treasury on the ground that such appointment and continuance in office is in violation of article I, section 6, clause 2, of the Constitution, in an action brought under paragraph (1) shall be heard and determined by a panel of three judges in accordance with , United States Code. It shall be the duty of the district court to advance on the docket and to expedite the disposition of any matter brought under this subsection.

“(3)

(A)

An appeal may be taken directly to the Supreme Court of the United States from any interlocutory or final judgment, decree, or order upon the validity of the appointment and continuance in office of the Secretary of the Treasury under article I, section 6, clause 2, of the Constitution, entered in any action brought under this subsection. Any such appeal shall be taken by a notice of appeal filed within 20 days after such judgment, decree, or order is entered.

“(B)

The Supreme Court shall, if it has not previously ruled on the question presented by an appeal taken pursuant to subparagraph (A), accept jurisdiction over the appeal, advance the appeal on the docket, and expedite the appeal.

“(c)

January 20, 1993 This joint resolution shall become effective at 12:00 p.m., .”

, , , provided:

Duties and Functions of Department of the Treasury

Pub. L. 101–576 section 501 of this titleNov. 15, 1990section 204 of Pub. L. 101–576 section 501 of this titleNothing in [see Short Title of 1990 Amendment note set out under ] to be construed to interfere with exercise of functions, duties, and responsibilities of Department of the Treasury, as in effect immediately before , see , set out as a note under .

Executive Documents

Order of Succession

Dec. 18, 2001section 3345 of Title 5For order of succession during any period when both Secretary and Deputy Secretary of the Treasury are unable to perform functions and duties of office of Secretary, see Ex. Ord. No. 13246, , 66 F.R. 66270, listed in a table under , Government Organization and Employees.