Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legal/us/code/title-26/chapter-98/section-9505.md

@@ -0,0 +1,67 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 9505"
+description: "Harbor Maintenance Trust Fund"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "98"
+chapter_name: "TRUST FUND CODE"
+section: "9505"
+citation: "26 U.S.C. § 9505"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s9505"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "ccf96da64b0d979b824eb8597033b53a79b916bd28ac07cf577da523da212bf9"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "7916fec81d7a982ca13ee2fe6eeaf1fda73d42cc3045fa44ad9338787ddc55fc"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 9505 - Harbor Maintenance Trust Fund
+
+## Text
+
+(a) Creation of Trust Fund There is hereby established in the Treasury of the United States a trust fund to be known as the “Harbor Maintenance Trust Fund”, consisting of such amounts as may be—
+
+(1) appropriated to the Harbor Maintenance Trust Fund as provided in this section,
+
+(2) transferred to the Harbor Maintenance Trust Fund by the Great Lakes St. Lawrence Seaway Development Corporation pursuant to section 13(a) of the Act of May 13, 1954, or
+
+(3) credited to the Harbor Maintenance Trust Fund as provided in section 9602(b).
+
+(b) Transfer to Harbor Maintenance Trust Fund of amounts equivalent to certain taxes There are hereby appropriated to the Harbor Maintenance Trust Fund amounts equivalent to the taxes received in the Treasury under section 4461 (relating to harbor maintenance tax).
+
+(c) Expenditures from Harbor Maintenance Trust Fund Amounts in the Harbor Maintenance Trust Fund shall be available, as provided by appropriation Acts, for making expenditures—
+
+(1) to carry out section 210 of the Water Resources Development Act of 1986,
+
+(2) for payments of rebates of tolls or charges pursuant to section 13(b) of the Act of May 13, 1954 (as in effect on April 1, 1987), and
+
+(3) for the payment of all expenses of administration incurred by the Department of the Treasury, the Army Corps of Engineers, and the Department of Commerce related to the administration of subchapter A of chapter 36 (relating to harbor maintenance tax), but not in excess of $5,000,000 for any fiscal year.
+
+(Added Pub. L. 99–662, title XIV, § 1403(a), Nov. 17, 1986, 100 Stat. 4269; amended Pub. L. 103–182, title VI, § 683(a), Dec. 8, 1993, 107 Stat. 2218; Pub. L. 104–303, title VI, § 601, Oct. 12, 1996, 110 Stat. 3792; Pub. L. 113–121, title II, § 2102(c), June 10, 2014, 128 Stat. 1278; Pub. L. 116–260, div. AA, title V, § 512(c)(3), Dec. 27, 2020, 134 Stat. 2756.)
+
+## Notes
+
+Editorial Notes
+
+References in TextSection 13 of the Act of May 13, 1954, referred to in subsecs. (a)(2) and (c)(2), is classified to section 988a of Title 33, Navigation and Navigable Waters. Section 210 of the Water Resources Development Act of 1986, referred to in subsec. (c)(1), is classified to section 2238 of Title 33, Navigation and Navigable Waters.
+
+Amendments2020—Subsec. (a)(2). Pub. L. 116–260 substituted “Great Lakes St. Lawrence Seaway Development Corporation” for “Saint Lawrence Seaway Development Corporation”. 2014—Subsec. (c)(1). Pub. L. 113–121 struck out “(as in effect on the date of the enactment of the Water Resources Development Act of 1996)” after “1986”. 1996—Subsec. (c)(1). Pub. L. 104–303 amended par. (1) generally. Prior to amendment, par. (1) read as follows: “to carry out section 210(a) of the Water Resources Development Act of 1986 (as in effect on the date of enactment of this section),”. 1993—Subsec. (c)(3). Pub. L. 103–182 amended par. (3) generally. Prior to amendment, par. (3) read as follows: “for the payment of all expenses of administration incurred— “(A) by the Department of the Treasury in administering subchapter A of chapter 36 (relating to harbor maintenance tax), but not in excess of $5,000,000 for any fiscal year, and “(B) for periods during which no fee applies under paragraph (9) or (10) of section 13031(a) of the Consolidated Omnibus Budget Reconciliation Act of 1985.”
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1993 AmendmentPub. L. 103–182, title VI, § 683(b), Dec. 8, 1993, 107 Stat. 2218, which provided that the amendment made by section 683(a) of Pub. L. 103–182 was applicable to fiscal years beginning after Dec. 8, 1993, was repealed by Pub. L. 116–113, title VI, § 601, Jan. 29, 2020, 134 Stat. 78, effective on the date the USMCA entered into force (July 1, 2020).
+
+Effective DatePub. L. 99–662, title XIV, § 1403(d), Nov. 17, 1986, 100 Stat. 4270, provided that: “The amendments made by this section [enacting this section] shall take effect on April 1, 1987.”
+
+Harbor Maintenance Trust Fund Deposits and ExpendituresPub. L. 102–580, title III, § 330, Oct. 31, 1992, 106 Stat. 4851, as amended by Pub. L. 116–260, div. AA, title I, § 103, Dec. 27, 2020, 134 Stat. 2621, which authorized the President to transmit to the Committee on Transportation and Infrastructure of the House of Representatives and the Committee on Environment and Public Works of the Senate an annual report on expenditures from and deposits into the Harbor Maintenance Trust Fund, was repealed by Pub. L. 118–272, div. A, title II, § 1206(d)(2), Jan. 4, 2025, 138 Stat. 3077.

legal/us/code/title-26/chapter-98/section-9506.md

@@ -0,0 +1,57 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 9506"
+description: "Inland Waterways Trust Fund"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "98"
+chapter_name: "TRUST FUND CODE"
+section: "9506"
+citation: "26 U.S.C. § 9506"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s9506"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "c38b2a86be3d57f8e7932145eca2691d2894b411b815c89b7c9d866264ac7d02"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "8f1a2a8f2afd7b9fffa992934c66056720c5d6a3a67a7a35f03ebf4cdb1fa022"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 9506 - Inland Waterways Trust Fund
+
+## Text
+
+(a) Creation of Trust Fund There is hereby established in the Treasury of the United States a trust fund to be known as the “Inland Waterways Trust Fund”, consisting of such amounts as may be appropriated or credited to such Trust Fund as provided in this section or section 9602(b).
+
+(b) Transfer to Trust Fund of amounts equivalent to certain taxes There are hereby appropriated to the Inland Waterways Trust Fund amounts equivalent to the taxes received in the Treasury under section 4042 (relating to tax on fuel used in commercial transportation on inland waterways). The preceding sentence shall apply only to so much of such taxes as are attributable to the Inland Waterways Trust Fund financing rate under section 4042(b).
+
+(c) Expenditures from Trust Fund (1) In general Except as provided in paragraph (2), amounts in the Inland Waterways Trust Fund shall be available, as provided by appropriation Acts, for making construction and rehabilitation expenditures for navigation on the inland and coastal waterways of the United States described in section 206 of the Inland Waterways Revenue Act of 1978, as in effect on the date of the enactment of this section.
+
+(2) Exception for certain projects Not more than ½ of the cost of any construction to which section 102(a) of the Water Resources Development Act of 1986 applies (as in effect on the date of the enactment of this section) may be paid from the Inland Waterways Trust Fund.
+
+(Added Pub. L. 99–662, title XIV, § 1405(a), Nov. 17, 1986, 100 Stat. 4271; amended Pub. L. 99–499, title V, § 521(b)(3), Oct. 17, 1986, 100 Stat. 1778; Pub. L. 100–647, title I, § 1018(u)(18), Nov. 10, 1988, 102 Stat. 3591.)
+
+## Notes
+
+Editorial Notes
+
+References in TextSection 206 of the Inland Waterways Revenue Act of 1978, as in effect on the date of the enactment of this section, referred to in subsec. (c)(1), is classified to section 1804 of Title 33, Navigation and Navigable Waters. The date of the enactment of section 9506 of this title is the date of enactment of Pub. L. 99–662, which was approved Nov. 17, 1986. Section 102(a) of the Water Resources Development Act of 1986 (as in effect on the date of enactment of this section), referred to in subsec. (c)(2), is classified to section 2212(a) of Title 33. The date of enactment of section 9506 of this title is the date of enactment of Pub. L. 99–662, which was approved Nov. 17, 1986.
+
+Amendments1988—Subsec. (b). Pub. L. 100–647 made technical corrections to directory language of Pub. L. 99–499, § 521(b)(3), see 1986 Amendment note below. 1986—Subsec. (b). Pub. L. 99–499, as amended by Pub. L. 100–647, § 1018(u)(18), inserted at end “The preceding sentence shall apply only to so much of such taxes as are attributable to the Inland Waterways Trust Fund financing rate under section 4042(b).”
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1988 AmendmentAmendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–499 effective Jan. 1, 1987, see section 521(e) of Pub. L. 99–499, set out as a note under section 4041 of this title.
+
+Effective DatePub. L. 99–662, title XIV, § 1405(d), Nov. 17, 1986, 100 Stat. 4271, provided that: “(1) In general.—The amendments made by this section [enacting this section and repealing sections 1801 and 1802 of Title 33, Navigation and Navigable Waters] shall take effect on January 1, 1987. “(2) Inland waterways trust fund treated as continuation of old trust fund.—The Inland Waterways Trust Fund established by the amendments made by this section shall be treated for all purposes of law as a continuation of the Inland Waterways Trust Fund established by section 203 of the Inland Waterways Revenue Act of 1978 [former 33 U.S.C. 1801]. Any reference in any law to the Inland Waterways Trust Fund established by such section 203 shall be deemed to include (wherever appropriate) a reference to the Inland Waterways Trust Fund established by this section.”

legal/us/code/title-26/chapter-98/section-9507.md

@@ -0,0 +1,113 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 9507"
+description: "Hazardous Substance Superfund"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "98"
+chapter_name: "TRUST FUND CODE"
+section: "9507"
+citation: "26 U.S.C. § 9507"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s9507"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "c5e66413f5e63bbf7370e922f7f1868e5ee4caa0d2258bd048d531a9740e296b"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "4b9bfbee5c07f042b87a630ff625166a7fdaf0cc2c3c15bfed0aa7bda7fc58ea"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 9507 - Hazardous Substance Superfund
+
+## Text
+
+(a) Creation of Trust Fund There is established in the Treasury of the United States a trust fund to be known as the “Hazardous Substance Superfund” (hereinafter in this section referred to as the “Superfund”), consisting of such amounts as may be—
+
+(1) appropriated to the Superfund as provided in this section,
+
+(2) appropriated to the Superfund pursuant to section 517(b) of the Superfund Revenue Act of 1986, or
+
+(3) credited to the Superfund as provided in section 9602(b).
+
+(b) Transfers to Superfund There are hereby appropriated to the Superfund amounts equivalent to—
+
+(1) the taxes received in the Treasury under section 4611, 4661, or 4671 (relating to environmental taxes),
+
+(2) amounts recovered on behalf of the Superfund under the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (hereinafter in this section referred to as “CERCLA”),
+
+(3) all moneys recovered or collected under section 311(b)(6)(B) of the Clean Water Act,11 See References in Text note below.
+
+(4) penalties assessed under title I of CERCLA, and
+
+(5) punitive damages under section 107(c)(3) of CERCLA.
+
+In the case of the tax imposed by section 4611, paragraph (1) shall apply only to so much of such tax as is attributable to the Hazardous Substance Superfund financing rate under section 4611(c).
+
+(c) Expenditures from Superfund (1) In general Amounts in the Superfund shall be available, as provided in appropriation Acts, only for purposes of making expenditures—
+
+(A) to carry out the purposes of—
+
+(i) paragraphs (1), (2), (5), and (6) of section 111(a) of CERCLA as in effect on the date of the enactment of the Superfund Amendments and Reauthorization Act of 1986,
+
+(ii) section 111(c) of CERCLA (as so in effect), other than paragraphs (1) and (2) thereof, and
+
+(iii) section 111(m) of CERCLA (as so in effect), or
+
+(B) hereafter authorized by a law which does not authorize the expenditure out of the Superfund for a general purpose not covered by subparagraph (A) (as so in effect).
+
+(2) Exception for certain transfers, etc., of hazardous substances No amount in the Superfund or derived from the Superfund shall be available or used for the transfer or disposal of hazardous waste carried out pursuant to a cooperative agreement between the Administrator of the Environmental Protection Agency and a State if the following conditions apply—
+
+(A) the transfer or disposal, if made on December 13, 1985, would not comply with a State or local requirement,
+
+(B) the transfer is to a facility for which a final permit under section 3005(a) of the Solid Waste Disposal Act was issued after January 1, 1983, and before November 1, 1984, and
+
+(C) the transfer is from a facility identified as the McColl Site in Fullerton, California.
+
+(d) Authority to borrow (1) In general There are authorized to be appropriated to the Superfund, as repayable advances, such sums as may be necessary to carry out the purposes of the Superfund.
+
+(2) Limitation on aggregate advances The maximum aggregate amount of repayable advances to the Superfund which is outstanding at any one time shall not exceed an amount equal to the amount which the Secretary estimates will be equal to the sum of the amounts appropriated to the Superfund under subsection (b)(1) during the following 24 months.
+
+(3) Repayment of advances (A) In general Advances made to the Superfund shall be repaid, and interest on such advances shall be paid, to the general fund of the Treasury when the Secretary determines that moneys are available for such purposes in the Superfund.
+
+(B) Final repayment No advance shall be made to the Superfund after December 31, 2032, and all advances to such Fund shall be repaid on or before such date.
+
+(C) Rate of interest Interest on advances made to the Superfund shall be at a rate determined by the Secretary of the Treasury (as of the close of the calendar month preceding the month in which the advance is made) to be equal to the current average market yield on outstanding marketable obligations of the United States with remaining periods to maturity comparable to the anticipated period during which the advance will be outstanding and shall be compounded annually.
+
+(e) Liability of United States limited to amount in Trust Fund (1) General rule Any claim filed against the Superfund may be paid only out of the Superfund.
+
+(2) Coordination with other provisions Nothing in CERCLA or the Superfund Amendments and Reauthorization Act of 1986 (or in any amendment made by either of such Acts) shall authorize the payment by the United States Government of any amount with respect to any such claim out of any source other than the Superfund.
+
+(3) Order in which unpaid claims are to be paid If at any time the Superfund has insufficient funds to pay all of the claims payable out of the Superfund at such time, such claims shall, to the extent permitted under paragraph (1), be paid in full in the order in which they were finally determined.
+
+(Added Pub. L. 99–499, title V, § 517(a), Oct. 17, 1986, 100 Stat. 1772; amended Pub. L. 99–509, title VIII, § 8032(c)(4), Oct. 21, 1986, 100 Stat. 1959; Pub. L. 101–508, title XI, § 11231(c), Nov. 5, 1990, 104 Stat. 1388–445; Pub. L. 113–295, div. A, title II, § 221(a)(12)(L), Dec. 19, 2014, 128 Stat. 4039; Pub. L. 117–169, title I, § 13601(b), Aug. 16, 2022, 136 Stat. 1982.)
+
+## Notes
+
+Editorial Notes
+
+References in TextSection 517(b) of the Superfund Revenue Act of 1986, referred to in subsec. (a)(2), is section 517(b) of Pub. L. 99–499, which is set out as a note under this section. The Comprehensive Environmental Response, Compensation, and Liability Act of 1980 and CERCLA, referred to in subsecs. (b)(2), (4), (5), (c)(1)(A), and (e)(2), is Pub. L. 96–510, Dec. 11, 1980, 94 Stat. 2767, which is classified principally to chapter 103 (§ 9601 et seq.) of Title 42, The Public Health and Welfare. Title I of CERCLA is classified to subchapter I (§ 9601 et seq.) of chapter 103 of Title 42. Sections 107(c)(3) and 111(a)(1), (2), (5), and (6), (c), and (m) of CERCLA are classified to sections 9607(c)(3) and 9611(a)(1), (2), (5), and (6), (c), and (m) of Title 42, respectively. For complete classification of this Act to the Code, see Short Title note set out under section 9601 of Title 42 and Tables. Section 311(b)(6)(B) of the Clean Water Act, referred to in subsec. (b)(3), which was classified to section 1321(b)(6)(B) of Title 33, Navigation and Navigable Waters, and which related to civil actions by the Administrator to impose penalties for prohibited discharges was struck out by Pub. L. 101–380, title IV, § 4301(b), Aug. 18, 1990, 104 Stat. 533, which added a new section 311(b)(6)(B) relating to classes of civil penalties imposed by the Secretary of the department in which the Coast Guard is operating or the Administrator for prohibited discharges or violations of regulations. The date of the enactment of the Superfund Amendments and Reauthorization Act of 1986, referred to in subsec. (c)(1)(A)(i), is the date of enactment of Pub. L. 99–499, which was approved Oct. 17, 1986. Section 3005(a) of the Solid Waste Disposal Act, referred to in subsec. (c)(2)(B), is classified to section 6925(a) of Title 42, The Public Health and Welfare. The Superfund Amendments and Reauthorization Act of 1986, referred to in subsec. (e)(2), is Pub. L. 99–499, Oct. 17, 1986, 100 Stat. 1613. For complete classification of this Act to the Code, see Short Title of 1986 Amendment note set out under section 9601 of Title 42 and Tables.
+
+Amendments2022—Subsec. (d)(3)(B). Pub. L. 117–169 substituted “December 31, 2032” for “December 31, 1995”. 2014—Subsec. (b)(1). Pub. L. 113–295 struck out “59A,” before “4611,”. 1990—Subsec. (d)(3)(B). Pub. L. 101–508 substituted “December 31, 1995” for “December 31, 1991”. 1986—Subsec. (b). Pub. L. 99–509 inserted at end “In the case of the tax imposed by section 4611, paragraph (1) shall apply only to so much of such tax as is attributable to the Hazardous Substance Superfund financing rate under section 4611(c).”
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2022 AmendmentAmendment by Pub. L. 117–169 effective Jan. 1, 2023, see section 13601(c) of Pub. L. 117–169, set out as a note under section 4611 of this title.
+
+Effective Date of 2014 AmendmentAmendment 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 this title.
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–509 effective on commencement date as defined in former section 4611(f)(2), see section 8032(d) of Pub. L. 99–509, set out as a note under section 4611 of this title.
+
+Effective DatePub. L. 99–499, title V, § 517(e), Oct. 17, 1986, 100 Stat. 1774, provided that: “(1) In general.—The amendments made by this section [enacting this section, amending section 9601 of Title 42, The Public Health and Welfare, and repealing sections 9631 to 9633 of Title 42] shall take effect on January 1, 1987. “(2) Superfund treated as continuation of old trust fund.—The Hazardous Substance Superfund established by the amendments made by this section shall be treated for all purposes of law as a continuation of the Hazardous Substance Response Trust Fund established by section 221 of the Hazardous Substance Response Revenue Act of 1980 [former 42 U.S.C. 9631]. Any reference in any law to the Hazardous Substance Response Trust Fund established by such section 221 shall be deemed to include (wherever appropriate) a reference to the Hazardous Substance Superfund established by the amendments made by this section.”
+
+Availability of FundsPub. L. 117–328, div. G, title IV, § 443(b), (c), Dec. 29, 2022, 136 Stat. 4833, provided that: “(b) For this fiscal year [Fiscal Year 2023] and each fiscal year thereafter, such sums as are available in the Hazardous Substance Superfund established under section 9507 of the Internal Revenue Code of 1986 at the end of the preceding fiscal year from taxes received in the Treasury under subsection (b)(1) of such section shall be available, without further appropriation, to remain available until expended, to be used to carry out the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (42 U.S.C. 9601 et seq.): Provided, That the amount provided by this subsection is designated by the Congress as being for an emergency requirement pursuant to section 4001(a)(1) of S. Con. Res. 14 (117th Congress), the concurrent resolution on the budget for fiscal year 2022, and section 1(e) of H. Res. 1151 (117th Congress), as engrossed in the House of Representatives on June 8, 2022. “(c) Expenditures made pursuant to section 613 of title VI of division J of Public Law 117–58 [see below] shall be charged to the appropriation in subsection (b).” [Pub. L. 119–74, div. C, title II, Jan. 23, 2026, 140 Stat. 128, provided in part: “That the matter preceding the first proviso in section 443(b) of title IV of division G of the Consolidated Appropriations Act, 2023 (Public Law 117–328) [set out above] shall be applied in this fiscal year by inserting before the semicolon ‘, including for the hire, maintenance, and operation of aircraft’ ” .] Pub. L. 117–58, div. J, title VI, § 613, Nov. 15, 2021, 135 Stat. 1406, which provided that in fiscal year 2022 and thereafter, sums available in the Hazardous Substance Superfund under section 9507 at the end of the preceding fiscal year from taxes received in the Treasury under subsection (b)(1) of such section would be available without further appropriation to carry out the Comprehensive Environmental Response, Compensation, and Liability Act of 1980, was repealed by Pub. L. 117–328, div. G, title IV, § 443(a), Dec. 29, 2022, 136 Stat. 4833.
+
+Authorization of AppropriationsPub. L. 99–499, title V, § 517(b), Oct. 17, 1986, 100 Stat. 1773, as amended by Pub. L. 101–508, title XI, § 11231(d), Nov. 5, 1990, 104 Stat. 1388–445, provided that: “There is authorized to be appropriated, out of any money in the Treasury not otherwise appropriated, to the Hazardous Substance Superfund for fiscal year—“(1) 1987, $250,000,000, “(2) 1988, $250,000,000, “(3) 1989, $250,000,000, “(4) 1990, $250,000,000, “(5) 1991, $250,000,000, and [sic] “(6) 1992, $250,000,000, “(7) 1993, $250,000,000, “(8) 1994, $250,000,000, and “(9) 1995, $250,000,000, plus for each fiscal year an amount equal to so much of the aggregate amount authorized to be appropriated under this subsection (and paragraph (2) of section 221(b) of the Hazardous Substance Response Act of 1980 [probably means section 221(b)(2) of the Hazardous Substance Response Revenue Act of 1980, which was classified to 42 U.S.C. 9631(b)(2) before its repeal by section 517(c)(1) of Pub. L. 99–499], as in effect before its repeal) as has not been appropriated before the beginning of the fiscal year involved.” [Pub. L. 101–508, title XI, § 11231(d), Nov. 5, 1990, 104 Stat. 1388–445, directed that section 517(b) of Pub. L. 99–499, set out above, be “amended by striking ‘and’ at the end of paragraph (4), by striking the period at the end of paragraph (5) and inserting ‘, and’, and by adding at the end thereof” new pars. (6) to (9), with par. (9) ending in a period. Pub. L. 104–188, title I, § 1704(t)(44), Aug. 20, 1996, 110 Stat. 1889, provided that section 11231(d) of Pub. L. 101–508 “shall be applied as if ‘comma’ appeared instead of ‘period’ [in the directory language amending section 517(b)(5) of Pub. L. 99–499] and as if the paragraph (9) proposed to be added ended with a comma”.]

legal/us/code/title-26/chapter-98/section-9509.md

@@ -0,0 +1,125 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 9509"
+description: "Oil Spill Liability Trust Fund"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "98"
+chapter_name: "TRUST FUND CODE"
+section: "9509"
+citation: "26 U.S.C. § 9509"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s9509"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "cd5ab414eb3d0da8d1b693d196f32f2ef505c7725c44a268f6223e53eecefd3b"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "95a2bfca6321dfc6b45c7cc9094e0c424eb2b2d39a049061287a474134cc9df5"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 9509 - Oil Spill Liability Trust Fund
+
+## Text
+
+(a) Creation of Trust Fund There is established in the Treasury of the United States a trust fund to be known as the “Oil Spill Liability Trust Fund”, consisting of such amounts as may be appropriated or credited to such Trust Fund as provided in this section or section 9602(b).
+
+(b) Transfers to Trust Fund There are hereby appropriated to the Oil Spill Liability Trust Fund amounts equivalent to—
+
+(1) taxes received in the Treasury under section 4611 (relating to environmental tax on petroleum) to the extent attributable to the Oil Spill Liability Trust Fund financing rate under section 4611(c),
+
+(2) amounts recovered under the Oil Pollution Act of 1990 for damages to natural resources which are required to be deposited in the Fund under section 1006(f) of such Act,
+
+(3) amounts recovered by such Trust Fund under section 1015 of such Act,
+
+(4) amounts required to be transferred by such Act from the revolving fund established under section 311(k) of the Federal Water Pollution Control Act,
+
+(5) amounts required to be transferred by the Oil Pollution Act of 1990 from the Deepwater Port Liability Fund established under section 18(f) of the Deepwater Port Act of 1974,
+
+(6) amounts required to be transferred by the Oil Pollution Act of 1990 from the Offshore Oil Pollution Compensation Fund established under section 302 of the Outer Continental Shelf Lands Act Amendments of 1978,
+
+(7) amounts required to be transferred by the Oil Pollution Act of 1990 from the Trans-Alaska Pipeline Liability Fund established under section 204 of the Trans-Alaska Pipeline Authorization Act, and
+
+(8) any penalty paid pursuant to section 311 of the Federal Water Pollution Control Act, section 309(c) of such Act (as a result of violations of such section 311), the Deepwater Port Act of 1974, or section 207 of the Trans-Alaska Pipeline Authorization Act.
+
+(c) Expenditures (1) Expenditure purposes Amounts in the Oil Spill Liability Trust Fund shall be available, as provided in appropriation Acts or section 6002(b) of the Oil Pollution Act of 1990, only for purposes of making expenditures—
+
+(A) for the payment of removal costs and other costs, expenses, claims, and damages referred to in section 1012 of such Act,
+
+(B) to carry out sections 5 and 7 of the Intervention on the High Seas Act relating to oil pollution or the substantial threat of oil pollution,
+
+(C) for the payment of liabilities incurred by the revolving fund established by section 311(k) of the Federal Water Pollution Control Act,
+
+(D) to carry out subsections (b), (c), (d), (j), and (l) of section 311 of the Federal Water Pollution Control Act with respect to prevention, removal, and enforcement related to oil discharges (as defined in such section),
+
+(E) for the payment of liabilities incurred by the Deepwater Port Liability Fund, and
+
+(F) for the payment of liabilities incurred by the Offshore Oil Pollution Compensation Fund.
+
+(2) Limitations on expenditures (A) $1,500,000,000 per incident, etc. The maximum amount which may be paid from the Oil Spill Liability Trust Fund with respect to—
+
+(i) any single incident shall not exceed $1,500,000,000, and
+
+(ii) natural resource damage assessments and claims in connection with any single incident shall not exceed $750,000,000.
+
+(B) $30,000,000 minimum balance Except in the case of payments of removal costs, a payment may be made from such Trust Fund only if the amount in such Trust Fund after such payment will not be less than $30,000,000.
+
+(d) Authority to borrow (1) In general There are authorized to be appropriated to the Oil Spill Liability Trust Fund, as repayable advances, such sums as may be necessary to carry out the purposes of such Trust Fund.
+
+(2) Limitation on amount outstanding The maximum aggregate amount of repayable advances to the Oil Spill Liability Trust Fund which is outstanding at any one time shall not exceed $1,000,000,000.
+
+(3) Repayment of advances (A) In general Advances made to the Oil Spill Liability Trust Fund shall be repaid, and interest on such advances shall be paid, to the general fund of the Treasury when the Secretary determines that moneys are available for such purposes in such Fund.
+
+(B) Final repayment No advance shall be made to the Oil Spill Liability Trust Fund after December 31, 1994, and all advances to such Fund shall be repaid on or before such date.
+
+(C) Rate of interest Interest on advances made pursuant to this subsection shall be—
+
+(i) at a rate determined by the Secretary of the Treasury (as of the close of the calendar month preceding the month in which the advance is made) to be equal to the current average market yield on outstanding marketable obligations of the United States with remaining periods to maturity comparable to the anticipated period during which the advance will be outstanding, and
+
+(ii) compounded annually.
+
+(e) Liability of the United States limited to amount in Trust Fund (1) General rule Any claim filed against the Oil Spill Liability Trust Fund may be paid only out of such Trust Fund.
+
+(2) Coordination with other provisions Nothing in the Oil Pollution Act of 1990 (or in any amendment made by such Act) shall authorize the payment by the United States Government of any amount with respect to any such claim out of any source other than the Oil Spill Liability Trust Fund.
+
+(3) Order in which unpaid claims are to be paid If at any time the Oil Spill Liability Trust Fund has insufficient funds (or is unable by reason of subsection (c)(2)) to pay all of the claims out of such Trust Fund at such time, such claims shall, to the extent permitted under paragraph (1) and such subsection, be paid in full in the order in which they were finally determined.
+
+(f) References to Oil Pollution Act of 1990 Any reference in this section to the Oil Pollution Act of 1990 or any other Act referred to in a subparagraph of subsection (c)(1) shall be treated as a reference to such Act as in effect on the date of the enactment of this subsection.
+
+(Added Pub. L. 99–509, title VIII, § 8033(a), Oct. 21, 1986, 100 Stat. 1959, § 9507; renumbered § 9509, Pub. L. 99–509, title VIII, § 8033(c)(2)(B), Oct. 21, 1986, 100 Stat. 1962; amended Pub. L. 100–647, title I, § 1018(u)(20), Nov. 10, 1988, 102 Stat. 3591; Pub. L. 101–239, title VII, §§ 7505(d)(2), 7811(m)(3), Dec. 19, 1989, 103 Stat. 2364, 2412; Pub. L. 101–380, title IX, § 9001, Aug. 18, 1990, 104 Stat. 573; Pub. L. 117–263, div. K, title CXIII, § 11312, Dec. 23, 2022, 136 Stat. 4086.)
+
+## Notes
+
+Editorial Notes
+
+References in TextThe Oil Pollution Act of 1990, referred to in subsecs. (b)(2), (3), (5)–(7), (c)(1), (e)(2), and (f), is Pub. L. 101–380, Aug. 18, 1990, 104 Stat. 484, which is classified principally to chapter 40 (§ 2701 et seq.) of Title 33, Navigation and Navigable Waters. Sections 1006, 1012, 1015, and 6002 of the Act are classified to sections 2706, 2712, 2715, and 2752 of Title 33, respectively. For complete classification of this Act to the Code, see Short Title note set out under section 2701 of Title 33 and Tables. Section 311 of the Federal Water Pollution Control Act, referred to in subsecs. (b)(4), (8) and (c)(1)(C), (D), is classified to section 1321 of Title 33. Subsec. (d) of section 311, which related to maritime disaster discharges, was amended generally by Pub. L. 101–380, title IV, § 4201(b), Aug. 18, 1990, 104 Stat. 525. Subsec. (k) of section 311 was repealed by Pub. L. 101–380, title II, § 2002(b)(2), Aug. 18, 1990, 104 Stat. 507. The Deepwater Port Act of 1974, referred to in subsec. (b)(5), (8), is Pub. L. 93–627, Jan. 3, 1975, 88 Stat. 2126, which is classified generally to chapter 29 (§ 1501 et seq.) of Title 33. Section 18 of the Act was classified to section 1517 of Title 33 prior to its repeal by Pub. L. 101–380, title II, § 2003(a)(2), Aug. 18, 1990, 104 Stat. 507. For complete classification of this Act to the Code, see Short Title note set out under section 1501 of Title 33 and Tables. Section 302 of the Outer Continental Shelf Lands Act Amendments of 1978, referred to in subsec. (b)(6), was classified to section 1812 of Title 43, Public Lands, prior to its repeal by Pub. L. 101–380, title II, § 2004, Aug. 18, 1990, 104 Stat. 507. Sections 204 and 207 of the Trans-Alaska Pipeline Authorization Act, referred to in subsec. (b)(7), (8), are classified to sections 1653 and 1656, respectively, of Title 43. Section 309(c) of the Federal Water Pollution Control Act, referred to in subsec. (b)(8), is classified to section 1319(c) of Title 33, Navigation and Navigable Waters. Sections 5 and 7 of the Intervention on the High Seas Act, referred to in subsec. (c)(1)(B), are classified to sections 1474 and 1476, respectively, of Title 33. The date of the enactment of this subsection, referred to in subsec. (f), probably means the date of enactment of Pub. L. 101–380, which was approved Aug. 18, 1990, and which amended subsec. (f) generally.
+
+Amendments2022—Subsec. (c)(2)(A). Pub. L. 117–263 substituted “$1,500,000,000” for “$1,000,000,000” in heading and in cl. (i), and substituted “$750,000,000” for “$500,000,000” in cl. (ii). 1990—Subsec. (b)(2) to (8). Pub. L. 101–380, § 9001(a), added pars. (2) to (8) and struck out former pars. (2) to (5) which read as follows: “(2) amounts recovered, collected, or received under subtitle A of the Comprehensive Oil Pollution Liability and Compensation Act, “(3) amounts remaining (on January 1, 1990) in the Deep­water Port Liability Fund established by section 18(f) of the Deepwater Port Act of 1974, “(4) amounts remaining (on such date) in the Offshore Oil Pollution Compensation Fund established under section 302 of the Outer Continental Shelf Lands Act Amendments of 1978, and “(5) amounts credited to such trust fund under section 311(s) of the Federal Water Pollution Control Act.” Subsec. (c)(1). Pub. L. 101–380, § 9001(b), amended par. (1) generally, substituting “Expenditure purposes” for “General expenditure purposes” in heading and substituting current text consisting of subpars. (A) to (F) for former text consisting of general provisions in subpar. (A) and special rules in subpar. (B). Subsec. (c)(2)(A). Pub. L. 101–380, § 9001(c), substituted “$1,000,000,000” for “$500,000,000” in heading and in cl. (i), and substituted “$500,000,000” for “$250,000,000” in cl. (ii). Subsec. (c)(2)(B). Pub. L. 101–380, § 9001(e)(2), substituted “payments of removal costs” for “payments described in paragraph (1)(A)(i)”. Subsec. (d)(2). Pub. L. 101–380, § 9001(d)(1), substituted “$1,000,000,000” for “$500,000,000”. Subsec. (d)(3)(B). Pub. L. 101–380, § 9001(d)(2), substituted “December 31, 1994” for “December 31, 1991”. Subsec. (e)(2). Pub. L. 101–380, § 9001(e)(1), substituted “Oil Pollution Act of 1990” for “Comprehensive Oil Pollution Liability and Compensation Act”. Subsec. (f). Pub. L. 101–380, § 9001(e)(3), substituted “References to Oil Pollution Act of 1990” for “References to Comprehensive Oil Pollution Liability and Compensation Act” in heading and amended text generally. Prior to amendment, text read as follows: “For purposes of this section, references to the Comprehensive Oil Pollution Liability and Compensation Act shall be treated as references to any law enacted before December 31, 1990, which is substantially identical to subtitle E of title VI, or subtitle D of title VIII, of H.R. 5300 of the 99th Congress as passed by the House of Representatives.” 1989—Subsec. (b)(3). Pub. L. 101–239, § 7811(m)(3), made technical correction to directory language of Pub. L. 100–647, see 1988 Amendment note below. Pub. L. 101–239, § 7505(d)(2)(B), substituted “(on January 1, 1990)” for “(on the 1st day the Oil Spill Liability Trust Fund financing rate under section 4611(c) applies)”. Subsec. (c)(1)(A). Pub. L. 101–239, § 7505(d)(2)(C), which directed amendment of subsec. (c)(1) by striking the last sentence, was executed by striking out the last sentence of subsec. (c)(1)(A), as the probable intent of Congress. Such sentence read as follows: “For purposes of this subparagraph, references to the Comprehensive Oil Pollution Liability and Compensation Act shall be treated as references to qualified authorizing legislation (as defined in section 4611).” Subsec. (f). Pub. L. 101–239, § 7505(d)(2)(A), added subsec. (f). 1988—Subsec. (b)(3). Pub. L. 100–647, as amended by Pub. L. 101–239, § 7811(m)(3), substituted “Deepwater” for “Deep Water” wherever appearing.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1990 AmendmentAmendment by Pub. L. 101–380 applicable to incidents occurring after Aug. 18, 1990, see section 1020 of Pub. L. 101–380, set out as an Effective Date note under section 2701 of Title 33, Navigation and Navigable Waters.
+
+Effective Date of 1989 AmendmentAmendment by section 7811(m)(3) of Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100–647, to which such amendment relates, see section 7817 of Pub. L. 101–239, set out as a note under section 1 of this title.
+
+Effective Date of 1988 AmendmentAmendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
+
+Effective DatePub. L. 99–509, title VIII, § 8033(c)(1), Oct. 21, 1986, 100 Stat. 1961, provided that: “The amendments made by this section [enacting this section] shall take effect on the commencement date (as defined in section 4611 of the Internal Revenue Code of 1954 [now 1986], as amended by this part).” [For purposes of section 8033(c) of Pub. L. 99–509, set out as notes above and below, the commencement date is Jan. 1, 1990, see section 7505(d)(1) of Pub. L. 101–239, set out as an Effective Date of 1986 Amendment note under section 4611 of this title.]
+
+Report on Oil Spill Liability Trust FundPub. L. 107–295, title III, § 322(a), Nov. 25, 2002, 116 Stat. 2103, provided that: “The report regarding the Oil Spill Liability Trust Fund required by the Conference Report (House Report 101–892) accompanying the Department of Transportation and Related Agencies Appropriations Act, 1991, [Pub. L. 101–516] as that requirement was amended by section 1122 of the Federal Reports Elimination and Sunset Act of 1995 (Public Law 104–66) [see below], shall no longer be submitted to the Congress.” Pub. L. 104–66, title I, § 1122(a), Dec. 21, 1995, 109 Stat. 724, provided that: “The quarterly report regarding the Oil Spill Liability Trust Fund required to be submitted to the House and Senate Committees on Appropriations under House Report 101–892, accompanying the appropriations for the Coast Guard in the Department of Transportation and Related Agencies Appropriations Act, 1991 [Pub. L. 101–516], shall be submitted not later than 30 days after the end of the fiscal year in which this Act is enacted and annually thereafter.” [House Report 101–892, 101st Congress, 2d Session, provided that: “The conferees direct the Coast Guard to submit quarterly reports to the House and Senate Committee on Appropriations detailing and summarizing all transfers to and expenditures from the oil spill liability trust fund. Each report shall account for each transfer to and expenditure from the fund as authorized by Section 9509 of the Internal Revenue Code of 1986, as amended, and Sections 5003 and 5004 of the Oil Pollution Act of 1990 (Public Law 101–380) [33 U.S.C. 2733, 2734]. The report shall also show amounts collectable under Section 9509(b)(2), (3), and (8) of the Internal Revenue Code of 1986. For those authorized expenditures subject to limitations, the report shall so indicate. The Coast Guard shall confer with the House and Senate Committees on Appropriations as to the format for these reports.”]
+
+Deepwater Port Liability FundPub. L. 101–380, title II, § 2003(b), Aug. 18, 1990, 104 Stat. 507, provided that: “Any amounts remaining in the Deepwater Port Liability Fund established under section 18(f) of the Deepwater Port Act of 1974 (33 U.S.C. [former] 1517(f)) shall be deposited in the Oil Spill Liability Trust Fund established under section 9509 of the Internal Revenue Code of 1986 (26 U.S.C. 9509). The Oil Spill Liability Trust Fund shall assume all liability incurred by the Deepwater Port Liability Fund.”
+
+Offshore Oil Pollution Compensation FundPub. L. 101–380, title II, § 2004, Aug. 18, 1990, 104 Stat. 507, provided that: “Title III of the Outer Continental Shelf Lands Act Amendments of 1978 (43 U.S.C. 1811–1824) is repealed. Any amounts remaining in the Offshore Oil Pollution Compensation Fund established under section 302 of that title (43 U.S.C. 1812) shall be deposited in the Oil Spill Liability Trust Fund established under section 9509 of the Internal Revenue Code of 1986 (26 U.S.C. 9509). The Oil Spill Liability Trust Fund shall assume all liability incurred by the Offshore Oil Pollution Compensation Fund.”
+
+Deposit of Certain Penalties Into Oil Spill Liability Trust FundPub. L. 101–380, title IV, § 4304, Aug. 18, 1990, 104 Stat. 540, provided that: “Penalties paid pursuant to section 311 of the Federal Water Pollution Control Act [33 U.S.C. 1321], section 309(c) of that Act [33 U.S.C. 1319(c)], as a result of violations of section 311 of that Act, and the Deepwater Port Act of 1974 [33 U.S.C. 1501 et seq.], shall be deposited in the Oil Spill Liability Trust Fund created under section 9509 of the Internal Revenue Code of 1986 (26 U.S.C. 9509).”
+
+Coordination With Superfund ReauthorizationPub. L. 99–509, title VIII, § 8033(c)(2), Oct. 21, 1986, 100 Stat. 1961, provided that: “If the Superfund Amendments and Reauthorization Act of 1986 [Pub. L. 99–499, see Short Title of 1986 Amendment note set out under section 9601 of Title 42, The Public Health and Welfare] is enacted— “(A) subsection (a) of this section shall be applied by substituting ‘section 9508’ for ‘section 9506’, “(B) section 9507 of the Internal Revenue Code of 1954 [now 1986], as added by this section, is hereby redesignated as section 9509 of such Code, and “(C) in lieu of the amendment made by subsection (b), the table of sections for subchapter A of chapter 98 of such Code is amended by adding after the item relating to section 9508 the following new item:“ ‘Sec. 9509. Oil Spill Liability Trust Fund.’ ”

legal/us/code/title-26/chapter-98/section-9510.md

@@ -0,0 +1,89 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 9510"
+description: "Vaccine Injury Compensation Trust Fund"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "98"
+chapter_name: "TRUST FUND CODE"
+section: "9510"
+citation: "26 U.S.C. § 9510"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s9510"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "b293f538325edfd6b6d55cb93beacd94f0c60e20508331d75526b9eff6a459e7"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "cc45676788db67cefc19cf53c8322598d1c4892fe4399e96ecde39066cb2b5d9"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 9510 - Vaccine Injury Compensation Trust Fund
+
+## Text
+
+(a) Creation of Trust Fund There is established in the Treasury of the United States a trust fund to be known as the “Vaccine Injury Compensation Trust Fund”, consisting of such amounts as may be appropriated or credited to such Trust Fund as provided in this section or section 9602(b).
+
+(b) Transfers to Trust Fund (1) In general There are hereby appropriated to the Vaccine Injury Compensation Trust Fund amounts equivalent to the net revenues received in the Treasury from the tax imposed by section 4131 (relating to tax on certain vaccines).
+
+(2) Net revenues For purposes of paragraph (1), the term “net revenues” means the amount estimated by the Secretary based on the excess of—
+
+(A) the taxes received in the Treasury under section 4131 (relating to tax on certain vaccines), over
+
+(B) the decrease in the tax imposed by chapter 1 resulting from the tax imposed by section 4131.
+
+(3) Limitation on transfers to Vaccine Injury Compensation Trust Fund No amount may be appropriated to the Vaccine Injury Compensation Trust Fund on and after the date of any expenditure from the Trust Fund which is not permitted by this section. The determination of whether an expenditure is so permitted shall be made without regard to—
+
+(A) any provision of law which is not contained or referenced in this title or in a revenue Act, and
+
+(B) whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this paragraph.
+
+(c) Expenditures from Trust Fund (1) In general Amounts in the Vaccine Injury Compensation Trust Fund shall be available, as provided in appropriation Acts, only for—
+
+(A) the payment of compensation under subtitle 2 of title XXI of the Public Health Service Act (as in effect on October 18, 2000) for vaccine-related injury or death with respect to any vaccine—
+
+(i) which is administered after September 30, 1988, and
+
+(ii) which is a taxable vaccine (as defined in section 4132(a)(1)) at the time compensation is paid under such subtitle 2, or
+
+(B) the payment of all expenses of administration (but not in excess of $9,500,000 for any fiscal year) incurred by the Federal Government in administering such subtitle.
+
+(2) Transfers for certain repayments (A) In general The Secretary shall pay from time to time from the Vaccine Injury Compensation Trust Fund into the general fund of the Treasury amounts equivalent to amounts paid under section 4132(b) and section 6416 with respect to the taxes imposed by section 4131.
+
+(B) Transfers based on estimates Transfers under subparagraph (A) shall be made on the basis of estimates by the Secretary, and proper adjustments shall be made in the amounts subsequently transferred to the extent prior estimates were in excess of or less than the amounts required to be transferred.
+
+(d) Liability of United States limited to amount in Trust Fund (1) General rule Any claim filed against the Vaccine Injury Compensation Trust Fund may be paid only out of such Trust Fund.
+
+(2) Coordination with other provisions Nothing in the National Childhood Vaccine Injury Act of 1986 (or in any amendment made by such Act) shall authorize the payment by the United States Government of any amount with respect to any such claim out of any source other than the Vaccine Injury Compensation Trust Fund.
+
+(3) Order in which unpaid claims to be paid If at any time the Vaccine Injury Compensation Trust Fund has insufficient funds to pay all of the claims out of such Trust Fund at such time, such claims shall, to the extent permitted under paragraph (1) be paid in full in the order in which they are finally determined.
+
+(Added Pub. L. 100–203, title IX, § 9202(a), Dec. 22, 1987, 101 Stat. 1330–330; amended Pub. L. 100–647, title II, § 2006(b), Nov. 10, 1988, 102 Stat. 3613; Pub. L. 101–239, title VII, § 7841(g)(1), Dec. 19, 1989, 103 Stat. 2429; Pub. L. 103–66, title XIII, § 13421(b), Aug. 10, 1993, 107 Stat. 566; Pub. L. 105–277, div. C, title XV, § 1504(a), div. J, title IV, § 4003(d), Oct. 21, 1998, 112 Stat. 2681–741, 2681–909; Pub. L. 106–170, title V, § 523(b)(1), (2), Dec. 17, 1999, 113 Stat. 1927; Pub. L. 106–554, § 1(a)(7) [title III, § 318(f)], Dec. 21, 2000, 114 Stat. 2763, 2763A–646.)
+
+## Notes
+
+Editorial Notes
+
+References in TextThe Public Health Service Act, referred to in subsec. (c)(1)(A), is act July 1, 1944, ch. 373, 58 Stat. 682. Subtitle 2 of title XXI of the Public Health Service Act is classified generally to part 2 (§ 300aa–10 et seq.) of subchapter XIX of chapter 6A of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see Short Title note set out under section 201 of Title 42 and Tables. The National Childhood Vaccine Injury Act of 1986, referred to in subsec. (d)(2), is title III of Pub. L. 99–660, Nov. 14, 1986, 100 Stat. 3755, which is classified principally to subchapter XIX (§ 300aa–1 et seq.) of chapter 6A of Title 42. For complete classification of this Act to the Code, see Short Title of 1986 Amendments note set out under section 201 of Title 42 and Tables.
+
+Amendments2000—Subsec. (c)(1)(A). Pub. L. 106–554 substituted “October 18, 2000” for “December 31, 1999”. 1999—Subsec. (b)(3). Pub. L. 106–170, § 523(b)(1), repealed Pub. L. 105–277, § 1504(a)(2). See 1998 Amendment note below. Subsec. (c)(1). Pub. L. 106–170, § 523(b)(1), repealed Pub. L. 105–277, § 1504(a)(1). See 1998 Amendment note below. Subsec. (c)(1)(A). Pub. L. 106–170, § 523(b)(2), substituted “December 31, 1999” for “August 5, 1997”. 1998—Subsec. (b)(3). Pub. L. 105–277, § 4003(d)(2), added par. (3). Pub. L. 105–277, § 1504(a)(2), which directed amendment of subsec. (b) by adding a new par. (3) at the end, was repealed by Pub. L. 106–170, § 523(b)(1). Subsec. (c)(1). Pub. L. 105–277, § 4003(d)(1), amended heading and text of par. (1) generally. Prior to amendment, text read as follows: “Amounts in the Vaccine Injury Compensation Trust Fund shall be available, as provided in appropriation Acts, only for the payment of compensation under subtitle 2 of title XXI of the Public Health Service Act (as in effect on the date of the enactment of this section) for vaccine-related injury or death with respect to vaccines administered after September 30, 1988, or for the payment of all expenses of administration (but not in excess of $6,000,000 for any fiscal year) incurred by the Federal Government in administering such subtitle.” Pub. L. 105–277, § 1504(a)(1), which directed the general amendment of par. (1), was repealed by Pub. L. 106–170, § 523(b)(1). 1993—Subsec. (c)(1). Pub. L. 103–66 struck out “and before October 1, 1992,” after “September 30, 1988,”. 1989—Subsec. (c)(1). Pub. L. 101–239 inserted before period at end “, or for the payment of all expenses of administration (but not in excess of $6,000,000 for any fiscal year) incurred by the Federal Government in administering such subtitle”. 1988—Subsec. (a). Pub. L. 100–647 inserted “appropriated or” before “credited” and “this section or” before “section 9602(b)”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1999 AmendmentAmendment by Pub. L. 106–170 effective as if included in the provisions of the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999, Pub. L. 105–277, to which such amendment relates, see section 523(b)(3) of Pub. L. 106–170, set out as a note under section 4132 of this title.
+
+Effective Date of 1998 AmendmentPub. L. 105–277, div. C, title XV, § 1504(b), Oct. 21, 1998, 112 Stat. 2681–742, which provided that the amendments made to this section by Pub. L. 105–277, § 1504, were to take effect as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which they related, was repealed by Pub. L. 106–170, title V, § 523(b)(1), Dec. 17, 1999, 113 Stat. 1927. Amendment by section 4003(d) of Pub. L. 105–277 effective as if included in the provision of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 4003(l) of Pub. L. 105–277, set out as a note under section 86 of this title.
+
+Effective Date of 1989 AmendmentPub. L. 101–239, title VII, § 7841(g)(2), Dec. 19, 1989, 103 Stat. 2429, provided that: “The amendment made by paragraph (1) [amending this section] shall apply to fiscal years beginning after September 30, 1989.”
+
+Effective Date of 1988 AmendmentAmendment by Pub. L. 100–647 effective as if included in the amendments made by section 9201 of the Omnibus Budget Reconciliation Act of 1987, Pub. L. 100–203, see section 2006(c) of Pub. L. 100–647, set out as a note under section 4132 of this title.
+
+Effective DatePub. L. 100–203, title IX, § 9202(c), Dec. 22, 1987, 101 Stat. 1330–331, provided that: “The amendments made by this section [enacting this section] shall take effect on January 1, 1988.”

legal/us/code/title-26/chapter-98/section-9511.md

@@ -0,0 +1,125 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 9511"
+description: "Patient-Centered Outcomes Research Trust Fund"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "98"
+chapter_name: "TRUST FUND CODE"
+section: "9511"
+citation: "26 U.S.C. § 9511"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s9511"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "c3725a77c4779ed8dbfbeed739d13401e00c03b703649d10e2257ca86a4f8151"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "2948d3b8852763ef532e956a2357e2f8fbb042eee96a09e284caf386edc2a5a1"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 9511 - Patient-Centered Outcomes Research Trust Fund
+
+## Text
+
+(a) Creation of Trust Fund There is established in the Treasury of the United States a trust fund to be known as the “Patient-Centered Outcomes Research Trust Fund” (hereafter in this section referred to as the “PCORTF”), consisting of such amounts as may be appropriated or credited to such Trust Fund as provided in this section and section 9602(b).
+
+(b) Transfers to Fund (1) Appropriation There are hereby appropriated to the Trust Fund the following:
+
+(A) For fiscal year 2010, $10,000,000.
+
+(B) For fiscal year 2011, $50,000,000.
+
+(C) For fiscal year 2012, $150,000,000.
+
+(D) For fiscal year 2013—
+
+(i) an amount equivalent to the net revenues received in the Treasury from the fees imposed under subchapter B of chapter 34 (relating to fees on health insurance and self-insured plans) for such fiscal year; and
+
+(ii) $150,000,000.
+
+(E) For each of fiscal years 2014, 2015, 2016, 2017, 2018, and 2019—
+
+(i) an amount equivalent to the net revenues received in the Treasury from the fees imposed under subchapter B of chapter 34 (relating to fees on health insurance and self-insured plans) for such fiscal year; and
+
+(ii) $150,000,000.
+
+(F) For each of fiscal years 2020 through 2029—
+
+(i) an amount equivalent to the net revenues received in the Treasury from the fees imposed under subchapter B of chapter 34 (relating to fees on health insurance and self-insured plans) for such fiscal year; and
+
+(ii) the applicable amount (as defined in paragraph (4)) for the fiscal year.
+
+The amounts appropriated under subparagraphs (A), (B), (C), (D)(ii), (E)(ii), and (F)(ii) shall be transferred from the general fund of the Treasury, from funds not otherwise appropriated.
+
+(2) Trust Fund transfers In addition to the amounts appropriated under paragraph (1), there shall be credited to the PCORTF the amounts transferred under section 1183 of the Social Security Act.
+
+(3) Limitation on transfers to PCORTF No amount may be appropriated or transferred to the PCORTF on and after the date of any expenditure from the PCORTF which is not an expenditure permitted under this section. The determination of whether an expenditure is so permitted shall be made without regard to—
+
+(A) any provision of law which is not contained or referenced in this chapter or in a revenue Act, and
+
+(B) whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this paragraph.
+
+(4) Applicable amount defined In paragraph (1)(F)(ii), the term “applicable amount” means—
+
+(A) for fiscal year 2020, $275,500,000;
+
+(B) for fiscal year 2021, $285,000,000;
+
+(C) for fiscal year 2022, $293,500,000;
+
+(D) for fiscal year 2023, $311,500,000;
+
+(E) for fiscal year 2024, $320,000,000;
+
+(F) for fiscal year 2025, $338,000,000;
+
+(G) for fiscal year 2026, $355,500,000;
+
+(H) for fiscal year 2027, $363,500,000;
+
+(I) for fiscal year 2028, $381,000,000; and
+
+(J) for fiscal year 2029, $399,000,000.
+
+(c) Trustee The Secretary of the Treasury shall be a trustee of the PCORTF.
+
+(d) Expenditures from Fund (1) Amounts available to the Patient-Centered Outcomes Research Institute Subject to paragraph (2), amounts in the PCORTF are available, without further appropriation, to the Patient-Centered Outcomes Research Institute established under section 1181(b) of the Social Security Act for carrying out part D of title XI of the Social Security Act (as in effect on the date of enactment of such Act).
+
+(2) Transfer of funds (A) In general The trustee of the PCORTF shall provide for the transfer from the PCORTF of 20 percent of the amounts appropriated or credited to the PCORTF for each of fiscal years 2011 through 2029 to the Secretary of Health and Human Services to carry out section 937 of the Public Health Service Act.
+
+(B) Availability Amounts transferred under subparagraph (A) shall remain available until expended.
+
+(C) Requirements Of the amounts transferred under subparagraph (A) with respect to a fiscal year, the Secretary of Health and Human Services shall distribute—
+
+(i) 80 percent to the Office of Communication and Knowledge Transfer of the Agency for Healthcare Research and Quality (or any other relevant office designated by Agency for Healthcare Research and Quality) to carry out the activities described in section 937 of the Public Health Service Act; and
+
+(ii) 20 percent to the Secretary to carry out the activities described in such section 937.
+
+(e) Net revenues For purposes of this section, the term “net revenues” means the amount estimated by the Secretary of the Treasury based on the excess of—
+
+(1) the fees received in the Treasury under subchapter B of chapter 34, over
+
+(2) the decrease in the tax imposed by chapter 1 resulting from the fees imposed by such subchapter.
+
+(f) Termination No amounts shall be available for expenditure from the PCORTF after September 30, 2029, and any amounts in such Trust Fund after such date shall be transferred to the general fund of the Treasury.
+
+(Added Pub. L. 111–148, title VI, § 6301(e)(1)(A), Mar. 23, 2010, 124 Stat. 742; amended Pub. L. 116–59, div. B, title IV, § 1403, Sept. 27, 2019, 133 Stat. 1107; Pub. L. 116–69, div. B, title IV, § 1403, Nov. 21, 2019, 133 Stat. 1139; Pub. L. 116–94, div. N, title I, § 104(a), Dec. 20, 2019, 133 Stat. 3097.)
+
+## Notes
+
+Editorial Notes
+
+References in TextThe Social Security Act, referred to in subsecs. (b)(2) and (d)(1), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Part D of title XI of the Act is classified generally to part D (§ 1320e et seq.) of subchapter XI of chapter 7 of Title 42, The Public Health and Welfare. Sections 1181(b) and 1183 of the Act are classified to sections 1320e(b) and 1320e–2, respectively, of Title 42. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables. The date of enactment of such Act, referred to in subsec. (d)(1), probably means the date of enactment of Pub. L. 111–148, which enacted part D of title XI of the Social Security Act and was approved Mar. 23, 2010. Section 937 of the Public Health Service Act, referred to in subsec. (d)(2)(A), (C), is classified to section 299b–37 of Title 42, The Public Health and Welfare.
+
+Prior ProvisionsA prior section 9511, added Pub. L. 102–240, title VIII, § 8003(a), Dec. 18, 1991, 105 Stat. 2205; amended Pub. L. 105–130, § 9(c), Dec. 1, 1997, 111 Stat. 2561, related to National Recreational Trails Trust Fund, prior to repeal by Pub. L. 105–178, title IX, § 9011(a), June 9, 1998, 112 Stat. 508.
+
+Amendments2019—Subsec. (b)(1). Pub. L. 116–94, § 104(a)(1)(A)(ii), substituted “(E)(ii), and (F)(ii)” for “and (E)(ii)” in concluding provisions. Subsec. (b)(1)(F). Pub. L. 116–94, § 104(a)(1)(A)(i), added subpar. (F). Subsec. (b)(4). Pub. L. 116–94, § 104(a)(1)(B), added par. (4). Subsec. (d)(2)(A). Pub. L. 116–94, § 104(a)(2), substituted “2029” for “2019”. Subsec. (f). Pub. L. 116–94, § 104(a)(3), substituted “September 30, 2029” for “December 20, 2019”. Pub. L. 116–69 substituted “December 20” for “November 21”. Pub. L. 116–59 substituted “November 21” for “September 30”.

legal/us/code/title-26/chapter-98/section-9601.md

@@ -0,0 +1,35 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 9601"
+description: "Transfer of amounts"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "98"
+chapter_name: "TRUST FUND CODE"
+section: "9601"
+citation: "26 U.S.C. § 9601"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s9601"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "f156703f11f67d8520d846a7d400a35c201ead5769cfa9aa630be6f4c8a828d2"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "fdef655d0f47f7306776df68fd8894541334dd8ff5f91ae53cfcbfabdddc2da2"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 9601 - Transfer of amounts
+
+## Text
+
+The amounts appropriated by any section of subchapter A to any Trust Fund established by such subchapter shall be transferred at least monthly from the general fund of the Treasury to such Trust Fund on the basis of estimates made by the Secretary of the Treasury of the amounts referred to in such section. Proper adjustments shall be made in the amounts subsequently transferred to the extent prior estimates were in excess of or less than the amounts required to be transferred.
+
+(Added Pub. L. 97–119, title I, § 103(a), Dec. 29, 1981, 95 Stat. 1638.)

legal/us/code/title-26/chapter-98/section-9602.md

@@ -0,0 +1,45 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 9602"
+description: "Management of Trust Funds"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "98"
+chapter_name: "TRUST FUND CODE"
+section: "9602"
+citation: "26 U.S.C. § 9602"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s9602"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "529a19ae9c95d10bbbc2a99af1e2105ae1b03263a277bdd8e38c8b854beaf802"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "78aa93c0e7c64f3a79f45e743faaa7de8669693635f34ca99adb3292a18c4903"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 9602 - Management of Trust Funds
+
+## Text
+
+(a) Report It shall be the duty of the Secretary of the Treasury to hold each Trust Fund established by subchapter A, and (after consultation with any other trustees of the Trust Fund) to report to the Congress each year on the financial condition and the results of the operations of each such Trust Fund during the preceding fiscal year and on its expected condition and operations during the next 5 fiscal years. Such report shall be printed as a House document of the session of the Congress to which the report is made.
+
+(b) Investment (1) In general It shall be the duty of the Secretary of the Treasury to invest such portion of any Trust Fund established by subchapter A as is not, in his judgment, required to meet current withdrawals. Such investments may be made only in interest-bearing obligations of the United States. For such purpose, such obligations may be acquired—
+
+(A) on original issue at the issue price, or
+
+(B) by purchase of outstanding obligations at the market price.
+
+(2) Sale of obligations Any obligation acquired by a Trust Fund established by subchapter A may be sold by the Secretary of the Treasury at the market price.
+
+(3) Interest on certain proceeds The interest on, and the proceeds from the sale or redemption of, any obligations held in a Trust Fund established by subchapter A shall be credited to and form a part of the Trust Fund.
+
+(Added Pub. L. 97–119, title I, § 103(a), Dec. 29, 1981, 95 Stat. 1638.)