Effective July 1, 1979, there is authorized an expense allowance for the Office of the Secretary of the Senate and the Office of Sergeant at Arms and Doorkeeper of the Senate which shall not exceed $30,000 each fiscal year for each such office. Payments made under this section shall be reimbursements only for actual expenses (including meals and food-related expenses) incurred in the course of conducting orientation seminars for Senators, Senate officials, or members of the staffs of Senators or Senate officials and other similar meetings, in the Capitol Building or the Senate Office Buildings. Such payments shall be made upon certification and documentation of such expenses by the Secretary and Sergeant at Arms, respectively, and shall be made out of the contingent fund of the Senate upon vouchers signed by the Secretary and the Sergeant at Arms, respectively. Amounts received as reimbursement of such expenses shall not be reported as income, and the expenses so reimbursed shall not be allowed as a deduction, under title 26.
CODIFICATION Section was formerly classified to section 69a of this title prior to editorial reclassification and renumbering as this section. Section is from the Supplemental Appropriations Act, 1979.AMENDMENTS 2007—Pub. L. 110–161 substituted "$30,000" for "$25,000" in first sentence. 2003—Pub. L. 108–83 substituted "$25,000" for "$10,000" in first sentence. 1992—Pub. L. 102–392 substituted "$10,000" for "$4,000". 1987—Pub. L. 100–202 substituted "$4,000" for "$2,000". 1986—Pub. L. 99–514 substituted "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. 1985—Pub. L. 99–88 substituted "Senators, Senate officials, or members of the staffs of Senators or Senate officials" for "Senators and members of their staffs,".EFFECTIVE DATE OF 2007 AMENDMENT Pub. L. 110–161, div. H, title I, §6(b), Dec. 26, 2007, 121 Stat. 2222, provided that: "The amendment made by this section [amending this section] shall apply with respect to fiscal year 2008 and each fiscal year thereafter." EFFECTIVE DATE OF 1987 AMENDMENT Pub. L. 100–202, §101(i) [title I, §6], Dec. 22, 1987, 101 Stat. 1329–290, 1329–294, provided that the amendment made by Pub. L. 100–202 is effective in the case of fiscal years beginning after Sept. 30, 1986.
2 U.S.C. § 6514 (2018)