Collapse to view only § 1309. Social security tax
- § 1301. Application
- § 1302. Determining amounts appropriated
- § 1303. Effect of changes in titles of appropriations
- § 1304. Judgments, awards, and compromise settlements
- § 1305. Miscellaneous permanent appropriations
- § 1306. Use of foreign credits
- § 1307. Public building construction
- § 1308. Telephone and metered services
- § 1309. Social security tax
- § 1310. Appropriations for private organizations
§ 1301. Application
(a) Appropriations shall be applied only to the objects for which the appropriations were made except as otherwise provided by law.
(b) The reappropriation and diversion of the unexpended balance of an appropriation for a purpose other than that for which the appropriation originally was made shall be construed and accounted for as a new appropriation. The unexpended balance shall be reduced by the amount to be diverted.
(c) An appropriation in a regular, annual appropriation law may be construed to be permanent or available continuously only if the appropriation—
(1) is for rivers and harbors, lighthouses, public buildings, or the pay of the Navy and Marine Corps; or
(2) expressly provides that it is available after the fiscal year covered by the law in which it appears.
(d) A law may be construed to make an appropriation out of the Treasury or to authorize making a contract for the payment of money in excess of an appropriation only if the law specifically states that an appropriation is made or that such a contract may be made.
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 917.)
§ 1302. Determining amounts appropriated
Except as specifically provided by law, the total amount appropriated in an appropriation law is determined by adding up the specific amounts or rates appropriated in each paragraph of the law.
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 917.)
§ 1303. Effect of changes in titles of appropriations
Expenditures for a particular object or purpose authorized by a law (and referred to in that law by the specific title previously used for the appropriation item in the appropriation law concerned) may be made from a corresponding appropriation item when the specific title is changed or eliminated from a later appropriation law.
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 917.)
§ 1304. Judgments, awards, and compromise settlements
(a) Necessary amounts are appropriated to pay final judgments, awards, compromise settlements, and interest and costs specified in the judgments or otherwise authorized by law when—
(1) payment is not otherwise provided for;
(2) payment is certified by the Secretary of the Treasury; and
(3) the judgment, award, or settlement is payable—
(A) under section 2414, 2517, 2672, or 2677 of title 28;
(B) under section 3723 of this title;
(C) under a decision of a board of contract appeals; or
(D) in excess of an amount payable from the appropriations of an agency for a meritorious claim under section 2733, 2733a, or 2734 of title 10, section 715 of title 32, or section 20113 of title 51.
(b)
(1) Interest may be paid from the appropriation made by this section—
(A) on a judgment of a district court, only when the judgment becomes final after review on appeal or petition by the United States Government, and then only from the date of filing of the transcript of the judgment with the Secretary of the Treasury through the day before the date of the mandate of affirmance; or
(B) on a judgment of the Court of Appeals for the Federal Circuit or the United States Court of Federal Claims under section 2516(b) of title 28, only from the date of filing of the transcript of the judgment with the Secretary of the Treasury through the day before the date of the mandate of affirmance.
(2) Interest payable under this subsection in a proceeding reviewed by the Supreme Court is not allowed after the end of the term in which the judgment is affirmed.
(c)
(1) A judgment or compromise settlement against the Government shall be paid under this section and sections 2414, 2517, and 2518 1
1 See References in Text note below.
of title 28 when the judgment or settlement arises out of an express or implied contract made by—(A) the Army and Air Force Exchange Service;
(B) the Navy Exchanges;
(C) the Marine Corps Exchanges;
(D) the Coast Guard Exchanges; or
(E) the Exchange Councils of the National Aeronautics and Space Administration.
(2) The Exchange making the contract shall reimburse the Government for the amount paid by the Government.
(d) Beginning not later than the date that is 60 days after the date of enactment of the John D. Dingell, Jr. Conservation, Management, and Recreation Act, and unless the disclosure of such information is otherwise prohibited by law or a court order, the Secretary of the Treasury shall make available to the public on a website, as soon as practicable, but not later than 30 days after the date on which a payment under this section is tendered, the following information with regard to that payment:
(1) The name of the specific agency or entity whose actions gave rise to the claim or judgment.
(2) The name of the plaintiff or claimant.
(3) The name of counsel for the plaintiff or claimant.
(4) The amount paid representing principal liability, and any amounts paid representing any ancillary liability, including attorney fees, costs, and interest.
(5) A brief description of the facts that gave rise to the claim.
(6) The name of the agency that submitted the claim.
(Pub. L. 97–258, §§ 1, 2(m)(2), Sept. 13, 1982, 96 Stat. 917, 1062; Pub. L. 102–572, title IX, § 902(b)(1), Oct. 29, 1992, 106 Stat. 4516; Pub. L. 104–316, title II, § 202(m), Oct. 19, 1996, 110 Stat. 3843; Pub. L. 111–314, § 4(b), Dec. 18, 2010, 124 Stat. 3440; Pub. L. 116–9, title IV, § 4201(b), Mar. 12, 2019, 133 Stat. 764; Pub. L. 116–92, div. A, title VII, § 731(c)(2), Dec. 20, 2019, 133 Stat. 1460.)
§ 1305. Miscellaneous permanent appropriations
Necessary amounts are appropriated for the following:
(1) to pay the proceeds of the personal estate of a United States citizen dying abroad to the legal representative of the deceased on proper demand and proof.
(2) to pay interest on the public debt under laws authorizing payment.
(3) to pay proceeds from derelict and salvage cases adjudged by the courts of the United States to salvors.
(4) to make payments required under contracts made under section 108 of the Housing and Community Development Act of 1974 (42 U.S.C. 5308) for the payment of interest on obligations guaranteed by the Secretary of Housing and Urban Development under section 108.
(5) to make payments required under contracts made under section 103(b) of the Housing Act of 1949 (42 U.S.C. 1453(b)) for projects or programs for which amounts had been committed before January 1, 1975, and for which amounts have not been appropriated.
(6) to pay the interest on the fund derived from the bequest of James Smithson, for the construction of buildings and expenses of the Smithsonian Institution, at the rates determined under section 5590 of the Revised Statutes (20 U.S.C. 54).
annual contributions for assisted housing
(7) to make payments required under contracts made under section 5 of the United States Housing Act of 1937, as amended (42 U.S.C. 1437c).
college housing grants
(8) to make payments required under contracts made under title IV of the Housing Act of 1950, as amended (12 U.S.C. 1749 et seq.).
rent supplement program
(9) to make payments required under contracts under section 101 of the Housing and Urban Development Act of 1965, as amended (12 U.S.C. 1701s).
homeownership and rental housing assistance
(10) to make payments required under contracts under sections 235 and 236, respectively, of the National Housing Act, as amended (12 U.S.C. 1715z, 1715z–1).
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 918; Pub. L. 97–452, § 1(4), Jan. 12, 1983, 96 Stat. 2467; Pub. L. 98–371, title I, § 101, July 18, 1984, 98 Stat. 1220.)
§ 1306. Use of foreign credits
(a)In General.—Foreign credits (including currencies) owed to or owned by the United States may be used by any agency for any purpose for which appropriations are made for the agency for the current fiscal year (including the carrying out of Acts requiring or authorizing the use of such credits), but only when reimbursement therefor is made to the Treasury from applicable appropriations of the agency.
(b)Exception to Reimbursement Requirement.—Credits described in subsection (a) that are received as exchanged allowances, or as the proceeds of the sale of personal property, may be used in whole or partial payment for the acquisition of similar items, to the extent and in the manner authorized by law, without reimbursement to the Treasury.
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 918; Pub. L. 104–208, div. A, title I, § 101(f) [title VI, § 612(a)], Sept. 30, 1996, 110 Stat. 3009–314, 3009–355.)
§ 1307. Public building construction
Amounts appropriated to construct public buildings remain available until completion of the work. When a building is completed and outstanding liabilities for the construction are paid, balances remaining shall revert immediately to the Treasury.
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 918.)
§ 1308. Telephone and metered services
Charges for telephone and metered services (such as gas, electricity, water, and steam) for a time period beginning in one fiscal year or allotment period and ending in another fiscal year or allotment period may be charged against the appropriation or allotment current at the end of the time period covered by the service.
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 919.)
§ 1309. Social security tax
Amounts made available for the compensation of officers and employees of the United States Government may be used to pay taxes imposed on an agency as an employer under chapter 21 of the Internal Revenue Code of 1986 (26 U.S.C. 3101 et seq.).
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 919; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)
§ 1310. Appropriations for private organizations
(a) The Secretary of the Treasury shall credit an appropriation for a private organization to the appropriate fiscal official of the organization. The credit shall be carried on the accounts of—
(1) the Treasury; or
(2) a designated depositary of the United States Government (except a national bank).
(b) The fiscal official may pay an amount out of the appropriation only on a check of the fiscal official—
(1) payable to the order of the person to whom payment is to be made; and
(2) that states the specific purpose for which the amount is to be applied.
(c)
(1) The fiscal official may pay an amount of less than $20 out of the appropriation on a check—
(A) payable to the order of the fiscal official; and
(B) that states the amount is to be applied to small claims.
(2) The fiscal official shall provide the Secretary or the designated depositary on which the check is drawn with a certified list of the claims. The list shall state the kind and amount of each claim and the name of each claimant.
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 919.)