                          TITLE 2--THE CONGRESS
 
            CHAPTER 3--COMPENSATION AND ALLOWANCES OF MEMBERS
 
Sec. 32b. Expense allowance of President pro tempore of Senate; 
        methods of payment; taxability
        
    Effective with fiscal year 1978 and each fiscal year thereafter, 
there is hereby authorized an expense allowance for the President Pro 
Tempore which shall not exceed $10,000 each fiscal year. The President 
Pro Tempore may receive the expense allowance (1) as reimbursement for 
actual expenses incurred upon certification and documentation of such 
expenses by the President Pro Tempore, or (2) in equal monthly payments. 
Such amounts paid to the President Pro Tempore as reimbursement of 
actual expenses incurred upon certification and documentation pursuant 
to this provision, shall not be reported as income, and the expenses so 
reimbursed shall not be allowed as a deduction, under title 26.

(Pub. L. 95-355, title I, Sept. 8, 1978, 92 Stat. 532; Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095.)


                               Amendments

    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.
