---
type: "LegalText"
title: "2 U.S.C. § 161"
description: "Tax exemption of gifts, etc., to Library of Congress"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 2
title_name: "THE CONGRESS"
chapter_number: "5"
chapter_name: "LIBRARY OF CONGRESS"
section: "161"
citation: "2 U.S.C. § 161"
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_usc02@119-100.zip"
source_identifier: "/us/usc/t2/s161"
source_file: "data/legal/raw/us/code/title-02/usc02.xml"
source_hash: "2245f44c085726088365a872da87217cc63b40251a09492eb501caa48befa9b1"
raw_snapshot_hash: "ec6910a011de0a97d11b263bbcd649766188311e429ae6bdb5fc2cf5e6ebbb9e"
text_hash: "b6c095b35f3628aded18b33037ff90efa82b42e487bf1fe5a989d1b7c9c9e817"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 2 U.S.C. § 161 - Tax exemption of gifts, etc., to Library of Congress

## Text

Gifts or bequests or devises to or for the benefit of the Library of Congress, including those to the board, and the income therefrom, shall be exempt from all Federal taxes, including all taxes levied by the District of Columbia.

(Mar. 3, 1925, ch. 423, § 5, 43 Stat. 1108; Oct. 2, 1942, ch. 576, 56 Stat. 765.)

## Notes

Editorial Notes

Amendments1942—Act Oct. 2, 1942, included devises in the exemptions, and exempted gifts, bequests and devises, and the income therefrom, from taxes levied by the District of Columbia.