31 U.S.C. § 1341 — Limitations on expending and obligating

Page 174 TITLE 31—MONEY AND FINANCE § 1341 Pub. L. 110–289, § 3011(b)(3), inserted ‘‘36,’’ after ‘‘35,’’. Pub. L. 110–246, § 15316(c)(6), substituted ‘‘, 53(e), 54B(h), or 6428’’ for ‘‘or 6428 or 53(e)’’. Pub. L. 110–185 inserted ‘‘or 6428’’ after ‘‘section 35’’. 2006—Subsec. (b)(2). Pub. L. 109–432 inserted ‘‘or 53(e)’’ after ‘‘section 35’’. 2002—Subsec. (b)(2). Pub. L. 107–210 inserted ‘‘, or from section 35 of such Code’’ before period at end. 1997—Subsec. (b)(2). Pub. L. 105–34 inserted before pe- riod at end ‘‘, or enacted by the Taxpayer Relief Act of 1997’’. 1986—Subsec. (b)(2). Pub. L. 99–514 substituted ‘‘Inter- nal Revenue Code of 1986’’ for ‘‘Internal Revenue Code of 1954’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2022 AMENDMENT Amendment by Pub. L. 117–328 applicable to taxable years beginning after Dec. 31, 2026, see section 103(f) of Pub. L. 117–328, set out as an Effective Date note under section 6433 of Title 26, Internal Revenue Code. EFFECTIVE DATE OF 2021 AMENDMENT Amendment by section 9611(b)(4)(C) of Pub. L. 117–2 applicable to taxable years beginning after Dec. 31, 2020, see section 9611(c)(1) of Pub. L. 117–2, set out as a note under section 24 of Title 26, Internal Revenue Code. Amendment by section 9631(c)(2) of Pub. L. 117–2 ap- plicable to taxable years beginning after Dec. 31, 2020, see section 9631(d) of Pub. L. 117–2, set out as a note under section 21 of Title 26, Internal Revenue Code. Amendment by section 9641(b) of Pub. L. 117–2 appli- cable to amounts paid with respect to calendar quar- ters beginning after Mar. 31, 2021, see section 9641(d) of Pub. L. 117–2, set out as an Effective Date note under secton 3131 of Title 26, Internal Revenue Code. Amendment by section 9651(b) of Pub. L. 117–2 appli- cable to calendar quarters beginning after June 30, 2021, see section 9651(d) of Pub. L. 117–2, set out as an Effec- tive Date note under secton 3134 of Title 26, Internal Revenue Code. EFFECTIVE DATE OF 2014 AMENDMENT Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of Title 26, Internal Revenue Code. EFFECTIVE AND TERMINATION DATES OF 2010 AMENDMENT Amendment by section 1401(d)(1) of Pub. L. 111–148 ap- plicable to taxable years ending after Dec. 31, 2013, see section 1401(e) of Pub. L. 111–148, set out as an Effective Date note under section 36B of Title 26, Internal Rev- enue Code. Amendment by section 10909(b)(2)(P) of Pub. L. 111–148 inapplicable to taxable years beginning after Dec. 31, 2011, and this section is amended to read as if such amendment had never been enacted, see section 10909(c) of Pub. L. 111–148, set out as a note under sec- tion 1 of Title 26, Internal Revenue Code. Amendment by section 10909(b)(2)(P) of Pub. L. 111–148 applicable to taxable years beginning after Dec. 31, 2009, see section 10909(d) of Pub. L. 111–148, set out as a note under section 1 of Title 26, Internal Revenue Code. EFFECTIVE DATE OF 2009 AMENDMENT Amendment by section 1001(e)(2) of Pub. L. 111–5 ap- plicable to taxable years beginning after Dec. 31, 2008, see section 1001(f) of Pub. L. 111–5, set out as a note under section 6211 of Title 26, Internal Revenue Code. Amendment by section 1004(b)(8) of Pub. L. 111–5 ap- plicable to taxable years beginning after Dec. 31, 2008, see section 1004(d) of Pub. L. 111–5, set out as an Effec- tive and Termination Dates of 2009 Amendment note under section 24 of Title 26, Internal Revenue Code. Amendment by section 1531(c)(1) of Pub. L. 111–5 ap- plicable to obligations issued after Feb. 17, 2009, see sec- tion 1531(e) of Pub. L. 111–5, set out as a note under sec- tion 6211 of Title 26, Internal Revenue Code. EFFECTIVE DATE OF 2008 AMENDMENT Amendment by section 3011(b)(3) of Pub. L. 110–289 ap- plicable to residences purchased on or after Apr. 9, 2008, in taxable years ending on or after such date, see sec- tion 3011(c) of Pub. L. 110–289, set out as a note under section 26 of Title 26, Internal Revenue Code. Amendment by section 3081(c) of Pub. L. 110–289 appli- cable to taxable years ending after Mar. 31, 2008, see section 3081(d) of Pub. L. 110–289, set out as a note under section 168 of Title 26, Internal Revenue Code. Amendment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective May 22, 2008, the date of enactment of Pub. L. 110–234, except as other- wise provided, see section 4 of Pub. L. 110–246, set out as an Effective Date note under section 8701 of Title 7, Agriculture. Amendment by section 15316(c)(6) of Pub. L. 110–246 applicable to obligations issued after June 18, 2008, see section 15316(d) of Pub. L. 110–246, set out as a note under section 6049 of Title 26, Internal Revenue Code. EFFECTIVE DATE OF 2006 AMENDMENT Amendment by Pub. L. 109–432 applicable to taxable years beginning after Dec. 20, 2006, see section 402(c) of Pub. L. 109–432, set out as a note under section 53 of Title 26, Internal Revenue Code. EFFECTIVE DATE OF 1997 AMENDMENT Amendment by Pub. L. 105–34 applicable to taxable years beginning after Dec. 31, 1997, see section 101(e) of Pub. L. 105–34, set out as a note under section 24 of Title 26, Internal Revenue Code. CONSTRUCTION OF 2002 AMENDMENT Nothing in amendment by Pub. L. 107–210, other than provisions relating to COBRA continuation coverage and reporting requirements, to be construed as creating new mandate on any party regarding health insurance coverage, see section 203(f) of Pub. L. 107–210, set out as a Construction note under section 35 of Title 26, Inter- nal Revenue Code. COORDINATION WITH REFUND PROVISION Pub. L. 101–508, title XI, § 11116, Nov. 5, 1990, 104 Stat. 1388–415, provided that: ‘‘For purposes of section 1324(b)(2) of title 31 of the United States Code, section 32 of the Internal Revenue Code of 1986 [26 U.S.C. 32] (as amended by this Act) shall be considered to be a credit provision of the Internal Revenue Code of 1954 enacted before January 1, 1978.’’ SUBCHAPTER III—LIMITATIONS, EXCEPTIONS, AND PENALTIES Statutory Notes and Related Subsidiaries SHORT TITLE Certain provisions of this subchapter and subchapter II of chapter 15 of this title were originally enacted as section 3679 of the Revised Statutes, popularly known as the Anti-Deficiency Act. That section was repealed as part of the general revision of this title by Pub. L. 97–258, and its provisions restated in sections 1341, 1342, 1349 to 1351, and 1511 to 1519 of this title. § 1341. Limitations on expending and obligating amounts (a)(1) Except as specified in this subchapter or any other provision of law, an officer or em- ployee of the United States Government or of the District of Columbia government may not— (A) make or authorize an expenditure or ob- ligation exceeding an amount available in an Page 175 TITLE 31—MONEY AND FINANCE § 1342 appropriation or fund for the expenditure or obligation; (B) involve either government in a contract or obligation for the payment of money before an appropriation is made unless authorized by law; (C) make or authorize an expenditure or ob- ligation of funds required to be sequestered under section 252 of the Balanced Budget and Emergency Deficit Control Act of 1985; or (D) involve either government in a contract or obligation for the payment of money re- quired to be sequestered under section 252 of the Balanced Budget and Emergency Deficit Control Act of 1985. (2) This subsection does not apply to a cor- poration getting amounts to make loans (except paid in capital amounts) without legal liability of the United States Government. (b) An article to be used by an executive de- partment in the District of Columbia that could be bought out of an appropriation made to a reg- ular contingent fund of the department may not be bought out of another amount available for obligation. (c)(1) In this subsection— (A) the term ‘‘covered lapse in appropria- tions’’ means any lapse in appropriations that begins on or after December 22, 2018; (B) the term ‘‘District of Columbia public employer’’ means— (i) the District of Columbia Courts; (ii) the Public Defender Service for the District of Columbia; or (iii) the District of Columbia government; (C) the term ‘‘employee’’ includes an officer; and (D) the term ‘‘excepted employee’’ means an excepted employee or an employee performing emergency work, as such terms are defined by the Office of Personnel Management or the ap- propriate District of Columbia public em- ployer, as applicable. (2) Each employee of the United States Gov- ernment or of a District of Columbia public em- ployer furloughed as a result of a covered lapse in appropriations shall be paid for the period of the lapse in appropriations, and each excepted employee who is required to perform work dur- ing a covered lapse in appropriations shall be paid for such work, at the employee’s standard rate of pay, at the earliest date possible after the lapse in appropriations ends, regardless of scheduled pay dates, and subject to the enact- ment of appropriations Acts ending the lapse. (3) During a covered lapse in appropriations, each excepted employee who is required to per- form work shall be entitled to use leave under chapter 63 of title 5, or any other applicable law governing the use of leave by the excepted em- ployee, for which compensation shall be paid at the earliest date possible after the lapse in ap- propriations ends, regardless of scheduled pay dates. (Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 923; Pub. L. 101–508, title XIII, § 13213(a), Nov. 5, 1990, 104 Stat. 1388–621; Pub. L. 116–1, § 2, Jan. 16, 2019, 133 Stat. 3; Pub. L. 116–5, § 103, Jan. 25, 2019, 133 Stat. 11.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 1341(a) ..... 31:665(a), (d)(2)(last sentence related to spending and obligations). R.S. § 3679(a), (d)(2)(last sen- tence related to spending and obligations); Mar. 3, 1905, ch. 1484, § 4(1st par.), 33 Stat. 1257; Feb. 27, 1906, ch. 510, § 3, 34 Stat. 48; restated Sept. 6, 1950, ch. 896, § 1211, 64 Stat. 765. 1341(b) ..... 31:669(words after semicolon). Aug. 23, 1912, ch. 350, § 6(words after semicolon), 37 Stat. 414. In subsection (b), the words ‘‘another amount avail- able for obligation’’ are substituted for ‘‘any other fund’’ for consistency in the revised title. Editorial Notes REFERENCES IN TEXT Section 252 of the Balanced Budget and Emergency Deficit Control Act of 1985, referred to in subsec. (a)(1)(C), (D), is classified to section 902 of Title 2, The Congress. AMENDMENTS 2019—Subsec. (a)(1). Pub. L. 116–1, § 2(1), in introduc- tory provisions, substituted ‘‘Except as specified in this subchapter or any other provision of law, an officer’’ for ‘‘An officer’’. Subsec. (c). Pub. L. 116–1, § 2(2), added subsec. (c). Subsec. (c)(2). Pub. L. 116–5 inserted ‘‘, and subject to the enactment of appropriations Acts ending the lapse’’ before period at end. 1990—Subsec. (a)(1)(C), (D). Pub. L. 101–508 added sub- pars. (C) and (D). § 1342. Limitation on voluntary services An officer or employee of the United States Government or of the District of Columbia gov- ernment may not accept voluntary services for either government or employ personal services exceeding that authorized by law except for emergencies involving the safety of human life or the protection of property. This section does not apply to a corporation getting amounts to make loans (except paid in capital amounts) without legal liability of the United States Gov- ernment. As used in this section, the term ‘‘emergencies involving the safety of human life or the protection of property’’ does not include ongoing, regular functions of government the suspension of which would not imminently threaten the safety of human life or the protec- tion of property. (Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 923; Pub. L. 101–508, title XIII, § 13213(b), Nov. 5, 1990, 104 Stat. 1388–621; Pub. L. 104–92, title III, § 310(a), Jan. 6, 1996, 110 Stat. 20.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 1342 ......... 31:665(b). R.S. § 3679(b), (d)(2)(last sen- tence related to voluntary services); Mar. 3, 1905, ch. 1484, § 4(1st par.), 33 Stat. 1257; Feb. 27, 1906, ch. 510, § 3, 34 Stat. 48; restated Sept. 6, 1950, ch. 896, § 1211, 64 Stat. 765. 31:665(d)(2)(last sen- tence related to voluntary serv- ices). The words ‘‘District of Columbia government’’ are added because of section 47–105 of the D.C. Code.