The law › Title 2, The Congress › Chapter 20
2 U.S.C. 905: Exempt programs and activities
Created in 1985 by Public Law 99-177. Changed by 20 later laws. 2 bills in this Congress would change it.
6 other sections of the Code cite this one, including 2 U.S.C. 901, 2 U.S.C. 901a, 2 U.S.C. 904, 2 U.S.C. 906, 16 U.S.C. 839d–1.
- past change
- enacted this Congress
- proposed
This Congress
How it got here
2022
- Pub. L. 117–167, §107(c), amended subsec. (d) generally. Prior to amendment, text read as follows: "Payments to individuals made pursuant to provisions of title 26 establishing refundable tax credits shall be exempt from reduction under any order issued under this subchapter." Law text · (d)
- Pub. L. 117–167, §106(d), inserted item relating to Public Wireless Supply Chain Innovation Fund. Law text · (g)
- Pub. L. 117–167, §102(e), inserted items relating to Creating Helpful Incentives to Produce Semiconductors (CHIPS) for America Fund, Creating Helpful Incentives to Produce Semiconductors (CHIPS) for America Defense Fund, Creating Helpful Incentives to Produce Semiconductors (CHIPS) for America Inte… Law text · (g)
2018
- Pub. L. 115–254 substituted "United States International Development Finance Corporation." for "Overseas Private Investment Corporation, Noncredit Account (71–4184–0–3–151)." (FAA Reauthorization Act of 2018) Law text · (g)
2015
- Pub. L. 114–113 inserted items relating to the September 11th Victim Compensation Fund (15–0340–0–1–754), Victims Compensation Fund established under section 410 of the Air Transportation Safety and System Stabilization Act, United States Victims of State Sponsored Terrorism Fund… (Consolidated Appropriations Act, 2016) Law text · (g)
2013
- Pub. L. 113–67, §121(5), substituted "sections 231b and 231c of title 45" for "section 231b(a), 231b(f)(2), 231c(a), and 231c(f) of title 45". Law text · (a)
- Pub. L. 113–67, §121(6), in item relating to Federal Pell Grants, made technical amendment to reference in original act which appears in text as reference to section 1070a of title 20. Law text · (h)
- Pub. L. 113–67, §121(8), redesignated subsec. (j) relating to identification of programs as (k). Law text · (j)
- Pub. L. 113–67, §121(7), realigned margins of list items. Law text · (j)
- Pub. L. 113–67, §121(8), redesignated subsec. (j) relating to identification of programs as (k). Law text · (k)
2010
- Pub. L. 111–139, §11(b), amended subsecs. (a) to (d) generally. Prior to amendment, subsecs. (a) to (d) related to exemptions for social security benefits and tier I railroad retirement benefits, veterans programs, net interest, and earned income tax credit, respectively. Law text · (a), (b), (c), (d)
- Pub. L. 111–139, §11(c), amended subsecs. (g) and (h) generally. Prior to amendment, subsecs. (g) and (h) related to exemptions for other programs and activities and low-income programs, respectively. Law text · (g), (h)
- Pub. L. 111–139, §11(d), added subsec. (i). Former subsec. (i) redesignated (j) relating to identification of programs. Law text · (i)
- Pub. L. 111–139, §11(d), added subsec. (j) relating to split treatment programs. Law text · (j)
- Pub. L. 111–139, §11(a), redesignated subsec. (i) as (j) relating to identification of programs and substituted "2010" for "1998". Law text · (j)
2006
- Pub. L. 109–171 repealed Pub. L. 104–208, §2704(d)(10). See 1996 Amendment note below. (Deficit Reduction Act of 2005) Law text · (g)
1997
- Pub. L. 105–33, §10207(a), substituted "Veterans Insurance and Indemnities" for "Veterans Insurance and Indemnity", "Canteen Service Revolving Fund" for "Veterans' Canteen Service Revolving Fund", "(36–0120–0–1–701)" for "(36–0137–0–1–702)" in item relating to benefits under chapter 21… (Balanced Budget Act of 1997) Law text · (b)
- Pub. L. 105–33, §10207(b), amended heading and text of subsec. (f) generally. Prior to amendment, text read as follows: "Outlays for programs specified in paragraph (1) of section 907 of this title shall be subject to reduction only in accordance with the procedures established in sect… (Balanced Budget Act of 1997) Law text · (f)
- Pub. L. 105–33, §10207(c)(1)(KK), inserted items relating to Thrift Savings Fund, United States Enrichment Corporation (95–4054–0–3–271), Vaccine Injury Compensation, and Vaccine Injury Compensation Program Trust Fund. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(JJ), inserted "Revolving Fund (22–4055–0–3–373)" before semicolon in item relating to the Resolution Trust Corporation. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(II), struck out "Resolution Funding Corporation;" after item relating to postal service fund. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(HH), substituted "806" for "852" in item relating to payments to the United States territories. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(GG), struck out "Payments to state and local government fiscal assistance trust fund (20–2111–0–1–851);" after item relating to payments to social security trust funds. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(FF), substituted "651" for "571" in item relating to payments to social security trust funds. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(EE), struck out "Compact of Free Association, economic assistance pursuant to Public Law 99–658 (14–0415–0–1–806);" after item relating to payments to military retirement fund. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(DD), substituted "571" for "572" in item relating to payments to health care trust funds. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(CC), inserted item relating to Office of Thrift Supervision. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(BB), substituted "Credit union share" for "credit union share" and inserted before semicolon "(25–4468–0–3–373)" in third item relating to National Credit Union Administration. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(AA), substituted "Central" for "central" and inserted before semicolon "(25–4470–0–3–373)" in second item relating to National Credit Union Administration. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(Z), inserted "operating fund (25–4056–0–3–373)" before semicolon in first item relating to National Credit Union Administration. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(Y), substituted "(75–9931–0–3–550)" for "(75–4430–0–3–551)" in item relating to medical facilities guarantee and loan fund. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(X), substituted "Panama Canal Commission, Panama Canal Revolving Fund (95–4061–0–3–403);" for "Panama Canal Commission, operating expenses (95–5190–0–2–403), and Panama Canal Commission, capital outlay (95–5190–0–2–403);". (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(W), substituted "806" for "852" in item relating to internal revenue collections for Puerto Rico. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(V), struck out "and insurance" after "Higher education facilities loans". (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(U), inserted "program account" after "fund" and substituted "(75–0340–0–1–552)" for "(Health Education Assistance Loan Program) (75–4305–0–3–553)" in item relating to health professions graduate student loan insurance fund. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(T), substituted "accounts" for "account" after "Federal payment to the railroad retirement". (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(S), inserted "(95–4039–0–3–371)" before semicolon in item relating to Federal Housing Finance Board. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(R), inserted "(51–4066–0–3–373)" before semicolon in third item relating to Federal Deposit Insurance Corporation. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(Q), inserted "(51–4065–0–3–373)" before semicolon in second item relating to Federal Deposit Insurance Corporation. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(P), inserted "(51–4064–0–3–373)" before semicolon in first item relating to Federal Deposit Insurance Corporation. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(O), struck out "Federal Deposit Insurance Corporation;" after item relating to Farm Credit System Financial Assistance Corporation, interest payments (20–1850–0–1–351). (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(N), inserted items relating to Farm Credit Administration and Farm Credit System Financial Assistance Corporation, interest payment (20–1850–0–1–908). (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(M), struck out "Eastern Indian land claims settlement fund (14–2202–0–1–806);" after item relating to dual benefits payments account. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(L), struck out "Director of the Office of Thrift Supervision;" after item relating to Comptroller of the Currency. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(K), inserted ", Assessment funds (20–8413–0–8–373)" before semicolon in item relating to the Comptroller of the Currency. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(J), substituted "806" for "852" in item relating to the Customs Service. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(I), inserted item relating to Conservation Reserve Program. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(H), inserted item relating to Compact of Free Association. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(G), struck out "Coinage profit fund (20–5811–0–2–803);" after item relating to claims, judgments, and relief acts. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(F), substituted "808" for "806" in item relating to claims, judgments, and relief acts. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(E), struck out "Claims, defense (97–0102–0–1–051);" after second item relating to Bureau of Indian Affairs. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(D), substituted "Miscellaneous trust funds" for "miscellaneous trust funds, tribal trust funds" in second item relating to Bureau of Indian Affairs. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(C), inserted "Indian land and water claims settlements and" after comma in first item relating to Bureau of Indian Affairs. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(B), struck out "Thrift Savings Fund (26–8141–0–7–602);" after item relating to administration of Territories, Northern Mariana Islands Covenant grants. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(1)(A), inserted item relating to activities financed by voluntary payments to Government. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(2)(E), substituted "Railroad Industry Pension Fund" for "Railroad retirement tier II". (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(2)(D), inserted "Special workers compensation expenses," before "Longshoremen's and harborworkers' compensation benefits". (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(2)(C), substituted "Claims Judges' Retirement Fund" for "Court of Federal Claims Judges' Retirement Fund". (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(2)(B), substituted "Black Lung Disability Trust Fund" for "Black lung benefits". (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(2)(A), substituted "The following Federal retirement and disability accounts" for "The following budget accounts" in introductory provisions. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(3)(E), struck out items "Credit union share insurance fund (25–4468–0–3–371);" and "Economic development revolving fund (13–4406–0–3–452);" after item relating to credit liquidating accounts, item "Export-Import Bank of the United States, Limitation of prog… (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(3)(D), inserted item relating to credit liquidating accounts. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(3)(C), struck out "Community development grant loan guarantees (86–0162–0–1–451);" after item relating to United States Treasury check forgery insurance fund. (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(3)(B), substituted "United States Treasury check forgery insurance fund" for "Check forgery insurance fund". (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(c)(3)(A), struck out items "Agency for International Development, Housing, and other credit guarantee programs (72–4340–0–3–151);" and "Agricultural credit insurance fund (12–4140–0–3–351);" after "order issued under this subchapter:". (Balanced Budget Act of 1997) Law text · (g)
- Pub. L. 105–33, §10207(f), struck out heading and text of subsec. (h) relating to optional exemption of military personnel. Text read as follows: (Balanced Budget Act of 1997) Law text · (h)
- Pub. L. 105–33, §10207(d)(4), inserted item relating to family support payments to States. (Balanced Budget Act of 1997) Law text · (h)
- Pub. L. 105–33, §10207(d)(3), substituted item relating to special supplemental nutrition program for women, infants, and children (WIC) for "Women, infants, and children program (12–3510–0–1–605).". (Balanced Budget Act of 1997) Law text · (h)
- Pub. L. 105–33, §10207(d)(2), inserted items relating to temporary assistance for needy families, contingency fund, and child care entitlement to States. (Balanced Budget Act of 1997) Law text · (h)
- Pub. L. 105–33, §10207(d)(1), substituted item relating to child nutrition programs for "Child nutrition (12–3539–0–1–605);". (Balanced Budget Act of 1997) Law text · (h)
- Pub. L. 105–33, §10207(e), amended heading and text of subsec. (i) generally. Prior to amendment, text read as follows: "For purposes of subsections (g) and (h) of this section, programs are identified by the designated budget account identification code numbers set forth in the Budget… (Balanced Budget Act of 1997) Law text · (i)
1996
- Pub. L. 104–208, §2704(d)(10), which directed the amendment of subpar. (A) by substituting "Deposit Insurance Fund" for "Bank Insurance Fund" and by striking "Federal Deposit Insurance Corporation, Savings Association Insurance fund;", was not executed and was repealed by Pub. L.… (Magnuson-Stevens Fishery Conservation and Management Act) Law text · (g)
- Pub. L. 104–193 substituted "Block grants to States for temporary assistance for needy families;" for "Aid to families with dependent children (75–0412–0–1–609);". (Personal Responsibility and Work Opportunity Reconciliation Act of 1996) Law text · (h)
1992
- Pub. L. 102–572, §601(b), inserted item relating to payment to Judiciary Trust Funds. · (g)
- Pub. L. 102–486 inserted item relating to United States Enrichment Corporation. · (g)
- Pub. L. 102–572, §601(a), inserted items relating to Judicial Officers' Retirement Fund and Court of Federal Claims Judges' Retirement Fund. · (g)
1991
- Pub. L. 102–83 substituted "section 2307 of title 38" for "section 907 of title 38" in item relating to burial benefits for veterans. · (b)
- Pub. L. 102–54 substituted last two items relating to Department of Veterans Affairs for items relating to Veterans Administration, Loan guaranty revolving fund, and Veterans Administration, Servicemen's group life insurance fund. · (g)
1990
- Pub. L. 101–508, §13101(c)(1), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: "Increases in benefits payable under the old-age, survivors, and disability insurance program established under title II of the Social Security Act, or in benefits payable und… · (a)
- Pub. L. 101–508, §13101(c)(2), amended subsec. (e) generally. Prior to amendment, subsec. (e) read as follows: "Offsetting receipts and collections shall not be reduced under any order issued under this subchapter." · (e)
- Pub. L. 101–508, §13101(c)(3), inserted item relating to railroad supplemental annuity pension fund. · (g)
- Pub. L. 101–508, §13101(c)(4), added subsec. (h) relating to optional exemption of military personnel. · (h)
1989
- Pub. L. 101–220 inserted item relating to Farm Credit System Financial Assistance Corporation, interest payments, after item relating to Exchange stabilization fund. · (g)
- Pub. L. 101–73, §743(a)(1), inserted item relating to Director of the Office of Thrift Supervision after item relating to Comptroller of the Currency. · (g)
- Pub. L. 101–73, §743(a)(2), substituted items relating to Federal Deposit Insurance Corporation, Bank Insurance Fund; Federal Deposit Insurance Corporation, FSLIC Resolution Fund; and Federal Deposit Insurance Corporation, Savings Association Insurance Fund; for item relating to Federal Home Loan B… · (g)
- Pub. L. 101–73, §743(a)(3), substituted item relating to Federal Housing Finance Board for item relating to Federal Home Loan Bank Board, Federal Savings and Loan Insurance Corporation. · (g)
- Pub. L. 101–73, §743(a)(4), inserted items relating to Resolution Funding Corporation and Resolution Trust Corporation after item relating to Postal service fund. · (g)
- Pub. L. 101–73, §743(c), struck out item relating to Federal Savings and Loan Insurance Corporation fund (82–4037–0–3–371). · (g)
1987
- Pub. L. 100–119, §104(b)(1), inserted items relating to National Service Life Insurance Fund, Service-Disabled Veterans Insurance Fund, Veterans Special Life Insurance Fund, Veterans Reopened Insurance Fund, United States Government Life Insurance Fund, Veterans Insurance and Indemnity… · (b)
- Pub. L. 100–119, §104(a)(2), (b)(2), (3), designated existing provisions of par. (1) as subpar. (A); inserted items relating to Administration of Territories, Northern Mariana Islands Covenant grants, Thrift Savings Fund, Bureau of Indian Affairs, miscellaneous payments to Indians, … · (g)
- Pub. L. 100–86 inserted items relating to Comptroller of the Currency; Federal Deposit Insurance Corporation; Federal Home Loan Bank Board; Federal Home Loan Bank Board, Federal Savings and Loan Insurance Corporation; National Credit Union Administration; National Credit Union Administration, centr… · (g)
- Pub. L. 100–119, §104(c)(1), struck out following items relating to Veterans Administration: national service life insurance fund, service-disabled veterans insurance fund, United States Government life insurance fund, veterans insurance and indemnities, veterans reopened insurance … · (g)
- Pub. L. 100–119, §104(a)(1), inserted item relating to commodity supplemental food program. · (h)
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. · (d)
- Pub. L. 99–509 inserted item relating to dual benefits payments account. · (g)
Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.