2 U.S.C. § 31a-1 : US Code - Section 31A-1: Expense allowance of Majority and Minority Leaders of Senate; expense allowance of Majority and Minority Whips; methods of payment; taxability

Search 2 U.S.C. § 31a-1 : US Code - Section 31A-1: Expense allowance of Majority and Minority Leaders of Senate; expense allowance of Majority and Minority Whips; methods of payment; taxability

Effective fiscal year 1978 and each fiscal year thereafter, the
expense allowances of the Majority and Minority Leaders of the
Senate are increased to $40,000 each fiscal year for each leader:
Provided, That, effective with the fiscal year 1983 and each fiscal
year thereafter, the expense allowance of the Majority and Minority
Whips of the Senate shall not exceed $10,000 each fiscal year for
each Whip: Provided further, That, during the period beginning on
January 3, 1977, and ending September 30, 1977, and during each
fiscal year thereafter, the Vice President, the Majority Leader,
the Minority Leader, the Majority Whip, and the Minority Whip may
receive the expense allowance (a) as reimbursement for actual
expenses incurred upon certification and documentation of such
expenses by the Vice President, the respective Leader or the
respective Whip, or (b) in equal monthly payments: Provided
further, That effective January 3, 1977, the amounts paid to the
Vice President, the Majority or Minority Leader of the Senate, or
the Majority or Minority Whip of the Senate as reimbursement of
actual expenses incurred upon certification and documentation
pursuant to the second proviso of this section shall not be
reported as income, and the expenses so reimbursed shall not be
allowed as a deduction, under title 26.