(a)Notwithstanding any other provision of law, there is hereby established an account, within the Senate, to be known as the “Expense Allowance for the Secretary of the Senate, Sergeant at Arms and Doorkeeper of the Senate and Secretaries for the Majority and for the Minority, of the Senate” (hereinafter in this section referred to as the “Expense Allowance”). For each fiscal year (commencing with the fiscal year ending September 30, 1981) there shall be available from the Expense Allowance an expense allotment not to exceed $6,000 for each of the above specified officers. Amounts paid from the expense allotment of any such officer shall be paid to him only as reimbursement for actual expenses incurred by him and upon certification and documentation by him of such expenses. Amounts paid to any such officer pursuant to this section shall not be reported as income and shall not be allowed as a deduction under title 26.
(b)For the fiscal year ending September 30, 1981, and the succeeding fiscal year, the Secretary of the Senate shall transfer, for each such year, $8,000 to the Expense Allowance from “Miscellaneous Items” in the contingent fund of the Senate. For the fiscal year ending September 30, 1983, and for each fiscal year thereafter, there are authorized to be appropriated to the Expense Allowance such funds as may be necessary to carry out the provisions of subsection (a) of this section.
1986—Subsec. (a). Pub. L. 99–514substituted “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.
1983—Subsec. (a). Pub. L. 98–63, which directed that “$3,000” be substituted for “$2,000” in first sentence of subsec. (a), was executed by making the substitution in second sentence as the probable intent of Congress.
Effective Date of 2003 Amendment
Pub. L. 108–83, title I, § 5(b),Sept. 30, 2003, 117 Stat. 1013, provided that: “The amendment made by this section [amending this section] shall apply with respect to fiscal year 2004, and each fiscal year thereafter.”
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The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
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