                          TITLE 2--THE CONGRESS
 
CHAPTER 4--OFFICERS AND EMPLOYEES OF SENATE AND HOUSE OF REPRESENTATIVES
 
Sec. 65c. Expense allowance for Secretary of Senate, Sergeant at 
        Arms and Doorkeeper of Senate, and Secretaries for Senate 
        Majority and Minority
        
    (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 $3,000 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.

(Pub. L. 97-51, Sec. 119, Oct. 1, 1981, 95 Stat. 964; Pub. L. 98-63, 
title I, July 30, 1983, 97 Stat. 334; Pub. L. 99-514, Sec. 2, Oct. 22, 
1986, 100 Stat. 2095.)


                               Amendments

    1986--Subsec. (a). 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.
    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 1983 Amendment

    Title I of Pub. L. 98-63 provided that the amendment made by Pub. L. 
98-63 is effective for fiscal years beginning on or after Oct. 1, 1982.
