Chapter 24 of the Internal Revenue Code of 1986, referred to in subsec. (h)(2), is classified generally to chapter 24 (§ 3401 et seq.) of Title 26, Internal Revenue Code.

2023—Subsec. (a)(2). Pub. L. 118–31 substituted “or Marine Corps” for “, Marine Corps, or Space Force” in two places.

2021—Subsec. (a)(2). Pub. L. 116–283, § 924(b)(3)(S), substituted “Marine Corps, or Space Force” for “or Marine Corps” in two places.

Subsec. (j)(1). Pub. L. 116–283, § 924(b)(1)(K), substituted “Marine Corps, and Space Force” for “and Marine Corps”.

2018—Subsec. (a)(1), (4). Pub. L. 115–232 substituted “section 580 or 8372” for “section 580 or 6383”.

2011—Subsec. (i). Pub. L. 111–383 substituted “armed forces” for “Armed Forces” wherever appearing.

2009—Subsec. (h)(1). Pub. L. 111–32 amended par. (1) generally. Prior to amendment, par. (1) read as follows: “A member who has received separation pay under this section, or separation pay, severance pay, or readjustment pay under any other provision of law, based on service in the armed forces, and who later qualifies for retired or retainer pay under this title or title 14 shall have deducted from each payment of such retired or retainer pay so much of such pay as is based on the service for which he received separation pay under this section or separation pay, severance pay, or readjustment pay under any other provision of law until the total amount deducted is equal to the total amount of separation pay, severance pay, and readjustment pay received.”

2008—Subsecs. (i), (j). Pub. L. 110–317 added subsec. (i) and redesignated former subsec. (i) as (j).

2004—Subsec. (e)(2)(B). Pub. L. 108–375 inserted “, unless the member is an officer discharged or released under the authority of section 647 of this title” after “obligated service”.

2000—Subsec. (a)(4). Pub. L. 106–398, § 1 [[div. A], title V, § 508(a)], added par. (4).

Subsec. (c)(4). Pub. L. 106–398, § 1 [[div. A], title V, § 508(b)], added par. (4).

1998—Subsec. (a)(3). Pub. L. 105–261 added par. (3).

1997—Subsec. (a)(1). Pub. L. 105–85 struck out “, 1177,” before “or 6383 of this title”.

1996—Subsec. (h)(2). Pub. L. 104–201 inserted “, less the amount of Federal income tax withheld from such pay (such withholding being at the flat withholding rate for Federal income tax withholding, as in effect pursuant to regulations prescribed under chapter 24 of the Internal Revenue Code of 1986)” before period at end of first sentence.

1994—Subsec. (a)(1). Pub. L. 103–337 inserted “, 1177,” after “section 580”.

1993—Subsec. (a)(1). Pub. L. 103–160 substituted “six” for “five”.

1991—Subsec. (a)(1). Pub. L. 102–190 substituted “section 580” for “section 564”.

1990—Subsec. (a). Pub. L. 101–510, § 501(a)(1), inserted heading.

Subsec. (a)(1). Pub. L. 101–510, § 501(g)(1), substituted “or under section 564 or 6383 of this title” for “, under section 564 or 6383 of this title, or under section 603 or 604 of the Defense Officer Personnel Management Act” and struck out “or release” after “that discharge”.

Subsec. (a)(2). Pub. L. 101–510, § 501(b)(1), substituted “six or more” for “five or more”.

Pub. L. 101–510, § 501(a)(2), redesignated subsec. (b) as subsec. (a)(2).

Subsec. (b). Pub. L. 101–510, § 501(a)(3), added subsec. (b). Former subsec. (b) redesignated (a)(2).

Subsec. (c). Pub. L. 101–510, § 501(h)(1), inserted heading.

Subsec. (c)(1). Pub. L. 101–510, § 501(g)(2), struck out “after September 14, 1981,” after “member who” in introductory provisions.

Pub. L. 101–510, § 501(b)(1), substituted “six or more” for “five or more” in introductory provisions.

Subsec. (c)(3). Pub. L. 101–510, § 501(b)(2), substituted “at least six years” for “at least five years”.

Subsec. (d). Pub. L. 101–510, § 501(h)(2), inserted heading.

Subsec. (d)(1). Pub. L. 101–510, § 501(c)(1)(A), struck out “or $30,000, whichever is less” after “active duty”.

Subsec. (d)(2). Pub. L. 101–510, § 501(c)(1)(B), struck out “, but in no event more than $15,000” after “under clause (1)”.

Subsec. (e). Pub. L. 101–510, § 501(d), amended subsec. (e) generally. Prior to amendment, subsec. (e) read as follows: “A member who—

“(1) is discharged or released from active duty at his request;

“(2) is released from active duty for training; or

“(3) upon discharge or release from active duty, is immediately eligible for retired or retainer pay based on his military service;

is not eligible for separation pay under this section.”

Subsec. (f). Pub. L. 101–510, § 501(h)(3), inserted heading.

Subsec. (g). Pub. L. 101–510, § 501(h)(4), inserted heading.

Pub. L. 101–510, § 501(c)(2), struck out “(1)” after “(g)” and struck out par. (2) which read as follows: “The total amount that a member may receive in separation pay under this section and severance pay and readjustment pay under any other provision of law, other than section 1212 of this title, based on service in the armed forces may not exceed $30,000.”

Subsec. (h). Pub. L. 101–510, § 501(h)(5), inserted heading.

Subsec. (i). Pub. L. 101–510, § 501(h)(6), inserted heading.

1989—Subsec. (h)(2). Pub. L. 101–189 substituted “Department of Veterans Affairs” for “Veterans’ Administration”.

1984—Subsec. (h)(1). Pub. L. 98–498 substituted “separation pay, severance pay,” for “severance pay” before “or readjustment pay” in two places.

1983—Subsec. (c). Pub. L. 98–94, § 911(a), amended subsec. (c) generally, designating existing provisions as par. (1) and existing pars. (1) and (2) as subpars. (A) and (B), respectively, and in provisions preceding subpar. (A) substituted “Except as provided in paragraphs (2) and (3), a member” for “A member” and “fewer than 20, years of active service immediately before that discharge or release is entitled to separation pay” for “less than twenty, years of active service immediately before that discharge or release is entitled, unless the Secretary concerned determines that the conditions under which the member is discharged or separated do not warrant such pay, to separation pay”, and added pars. (2) and (3).

Subsec. (f). Pub. L. 98–94, § 923(b), amended subsec. (f) generally, substituting “each full month of service that is in addition to the number of full years of service creditable to the member is counted as one-twelfth of a year and any remaining fractional part of a month is disregarded” for “a part of a year that is six months or more is counted as a whole year and a part of a year that is less than six months is disregarded”.

Subsec. (g)(2). Pub. L. 98–94, § 911(b), inserted “, other than section 1212 of this title,” after “any other provision of law”.

Subsec. (i). Pub. L. 98–94, § 1007(c)(2), designated existing provisions as par. (1) and added par. (2).

1981—Subsec. (c). Pub. L. 97–22 substituted “after September 14, 1981,” for “on or after the effective date of the Defense Officer Personnel Management Act”.

Amendment by Pub. L. 115–232 effective Feb. 1, 2019, with provision for the coordination of amendments and special rule for certain redesignations, see section 800 of Pub. L. 115–232, set out as a note preceding section 3001 of this title.

Pub. L. 111–32, title III, § 318(c), June 24, 2009, 123 Stat. 1874, provided that: “The amendments made by this section [amending this section and section 1175 of this title] shall apply to any repayments of separation pay, severance pay, readjustment pay, special separation benefit, or voluntary separation incentive, that occur on or after the date of enactment [June 24, 2009], including any ongoing repayment actions that were initiated prior to this amendment.”

Amendment by Pub. L. 110–317 applicable with respect to any sole survivorship discharge granted after Sept. 11, 2001, see section 10 of Pub. L. 110–317, set out as a note under section 2108 of Title 5, Government Organization and Employees.

Amendment by Pub. L. 108–375 effective on the first day of the first month beginning more than 180 days after Oct. 28, 2004, see section 501(g) of Pub. L. 108–375, set out as a note under section 531 of this title.

Pub. L. 106–398, § 1 [[div. A], title V, § 508(c)], Oct. 30, 2000, 114 Stat. 1654, 1654A–107, provided that: “Paragraph (4) of section 1174(a) of title 10, United States Code, as added by subsection (a), and paragraph (4) of section 1174(c) of such title, as added by subsection (b), shall apply with respect to any offer of selective continuation on active duty that is declined on or after the date of the enactment of this Act [Oct. 30, 2000].”

Amendment by Pub. L. 105–261 applicable with respect to selection boards convened under section 611(a) of this title on or after Oct. 17, 1998, see section 502(c) of Pub. L. 105–261, set out as a note under section 617 of this title.

Pub. L. 105–178, title VIII, § 8208, June 9, 1998, 112 Stat. 495, provided that: “The amendment made by section 653 of the National Defense Authorization Act for Fiscal Year 1997 (Public Law 104–201; 110 Stat. 2583) to subsection (h)(2) of section 1174 of title 10, United States Code, shall apply to any payment of separation pay under the special separation benefits program under section 1174a of that title that was made during the period beginning on December 5, 1991, and ending on September 30, 1996.”

Pub. L. 104–201, div. A, title VI, § 653(b), Sept. 23, 1996, 110 Stat. 2583, provided that: “The amendments made by this section [amending this section] shall take effect on October 1, 1996, and shall apply to payments of separation pay, severance pay, or readjustment pay that are made after September 30, 1996.”

Pub. L. 103–160, div. A, title V, § 501(b), Nov. 30, 1993, 107 Stat. 1644, provided that:

Amendment by Pub. L. 102–190 effective Feb. 1, 1992, see section 1132 of Pub. L. 102–190, set out as a note under section 521 of this title.

Pub. L. 101–510, div. A, title V, § 501(e), Nov. 5, 1990, 104 Stat. 1550, provided that:

Pub. L. 98–94, title IX, § 911(c), Sept. 24, 1983, 97 Stat. 640, provided that: “The amendments made by this section [amending this section] shall take effect on October 1, 1983.”

Pub. L. 98–94, title IX, § 923(g), Sept. 24, 1983, 97 Stat. 644, provided that: “The amendments made by this section [amending this section and sections 1401, 1402, 1402a, 3991, 3992, 6151, 6328, 6330, 6404, 8991, and 8992 of this title, section 423 of Title 14, Coast Guard, section 853o of Title 33, Navigation and Navigable Waters, and section 212 of Title 42, The Public Health and Welfare] shall apply with respect to (1) the computation of retired or retainer pay of any individual who becomes entitled to that pay after September 30, 1983, and (2) the recomputation of retired pay under section 1402, 1402a, 3992 [now 7362], or 8992 [now 9362] of title 10, United States Code, of any individual who after September 30, 1983, becomes entitled to recompute retired pay under any such section.”

Pub. L. 97–22, § 10(b), July 10, 1981, 95 Stat. 137, provided that the amendment made by that section is effective Sept. 15, 1981.

Section effective Sept. 15, 1981, but the authority to prescribe regulations under this section effective on Dec. 12, 1980, see section 701 of Pub. L. 96–513, set out as an Effective Date of 1980 Amendment note under section 101 of this title.

For provisions to prevent extinction or premature termination of rights, duties, penalties, or proceedings that existed or were begun prior to the effective date of Pub. L. 96–513 and otherwise to allow for an orderly transition to the system of officer personnel management put in place under Pub. L. 96–513, see section 601 et seq. of Pub. L. 96–513, set out as a note under section 611 of this title.