Section was formerly classified to section 60c–1 of this title prior to editorial reclassification and renumbering as this section.

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.

1982—Pub. L. 97–257 inserted reference to the Vice President.

1981—Pub. L. 97–51 substituted “Senators and officers and employees” for “officers (other than Senators) and employees”, struck out cl. (1) which provided that all compensation for the month of December be payable on the twentieth of December, inserted “purposes of title 26 and for” after “For” in second sentence, and struck out provisions that, in cases in which officers or employees of the Senate died during the month of December and the full compensation of that officer or employee for that month had been disbursed by the Secretary of the Senate before the Secretary received notice of the death, no recovery could be made of any portion of the compensation so disbursed.

1979—Pub. L. 96–38 provided that, in cases in which officers or employees of the Senate die during the month of December and the full compensation of that officer or employee for that month has been disbursed by the Secretary of the Senate before the Secretary receives notice of the death, no recovery shall be made of any portion of the compensation so disbursed.

1971—Cl. (2). Pub. L. 92–136 inserted “(including any holiday on which the banks of the District of Columbia are closed pursuant to law)” after “holiday”.

Pub. L. 97–257, title I, § 105(c), Sept. 10, 1982, 96 Stat. 849, provided that: “Amendments and repeals made by the preceding provisions of this section [amending this section and section 104 of Title 3, The President] shall be effective in the case of compensation payable for months after December 1981.”

Pub. L. 97–51, § 111(b), Oct. 1, 1981, 95 Stat. 962, provided that: “The amendments made by subsection (a) [amending this section] shall be effective in the case of compensation payable for months after December 1982.”

Amendment by section 112(a) of Pub. L. 97–51 effective in the case of compensation payable for months after December 1981, see section 112(e) of Pub. L. 97–51, set out as an Effective Date of 1981 Amendment note under section 6301 of this title.

Pub. L. 96–38, title I, § 108(b), July 25, 1979, 93 Stat. 113, provided that: “The amendment made by subsection (a) [amending this section] shall take effect on October 1, 1978.”

Pub. L. 92–136, § 9(b), Oct. 11, 1971, 85 Stat. 378, provided that: “Sections 4 and 6 of this Act [enacting former section 60c–2 of this title and amending this section] shall become effective as of July 1, 1971.”

Pub. L. 86–426, § 3, Apr. 20, 1960, 74 Stat. 54, provided that: “This joint resolution [enacting this section and amending former sections 60d, 60e, and 60e–1 of this title] shall be effective with respect to compensation accruing on or after the first day of the month following the month in which it is enacted [Apr. 1, 1960].”