The Architect of the Capitol, subject to the direction of the Joint Committee on the Library, is authorized to-
Any gift accepted by the Architect of the Capitol under this section shall be considered a gift to the United States for purposes of income, estate, and gift tax laws of the United States.
2 U.S.C. § 2146
EDITORIAL NOTES
CODIFICATIONIn subsec. (b)(3), "section 6101 of title 41" substituted for "section 3709 of the Revised Statutes" on authority of Pub. L. 111-350, §6(c), Jan. 4, 2011, 124 Stat. 3854, which Act enacted Title 41, Public Contracts.Section was classified to section 216c of former Title 40, prior to the enactment of Title 40, Public Buildings, Property, and Works, by Pub. L. 107-217, §1, Aug. 21, 2002, 116 Stat. 1062.
AMENDMENTS1998-Subsec. (b)(2), (3). Pub. L. 105-275 added par. (2) and redesignated former par. (2) as (3). 1995-Subsec. (a)(1). Pub. L. 104-53 substituted "plants" for "plans".1991- Pub. L. 102-229 amended section generally. Prior to amendment, section read as follows: "The Architect of the Capitol, subject to the direction of the Joint Committee on the Library, is authorized to-"(1) construct a National Garden demonstrating the diversity of plants, including the rose, our national flower, to be located between Maryland and Independence Avenues, S.W., and extending from the United States Botanic Garden Conservatory to Third Street, S.W., in the District of Columbia; and"(2) accept gifts, including money, plants, volunteer time, planning, construction and installation expenses, assistance and implements, and garden structures, on behalf of the United States Botanic Garden for the purpose of constructing the National Garden described in paragraph (1)."
STATUTORY NOTES AND RELATED SUBSIDIARIES
FUNDS AVAILABLE FOR CONSTRUCTING, EQUIPPING, AND MAINTAINING NATIONAL GARDEN Pub. L. 102-392, title II, §201, Oct. 6, 1992, 106 Stat. 1716, as amended by Pub. L. 104-53, title II, §201(a), Nov. 19, 1995, 109 Stat. 529; Pub. L. 106-554, §1(a)(2) [title III, §312], Dec. 21, 2000, 114 Stat. 2763, 2763A-120; Pub. L. 107-68, title I, §135, Nov. 12, 2001, 115 Stat. 583, provided that: "(a) Pursuant to section 307E of the Legislative Branch Appropriations Act, 1989 (40 U.S.C. 216c) [now 2 U.S.C. 2146], not more than $16,500,000 shall be accepted and not more than $16,500,000 of the amounts accepted shall be available for obligation by the Architect of the Capitol for constructing, equipping, and maintaining the National Garden. "(b) The Architect of the Capitol is authorized to solicit, receive, accept, and hold amounts under section 307E(a)(2) of the Legislative Branch Appropriations Act, 1989 (40 U.S.C. 216c(a)(2)) [now 2 U.S.C. 2146(a)(2)] in excess of the $16,500,000 authorized under subsection (a), but such amounts (and any interest thereon) shall not be expended by the Architect without approval in appropriation Acts as required under section 307E(b)(3) of such Act (40 U.S.C. 216c(b)(3)) [now 2 U.S.C. 2146(b)(3)] ."
RENOVATION OF CONSERVATORY OF BOTANIC GARDEN Pub. L. 102-229, title II, §209(b), Dec. 12, 1991, 105 Stat. 1717, provided that under section 2146 of this title, not more than $2,000,000 could be accepted or available for obligation by the Architect for certain preparations for renovation of the Conservatory of the Botanic Garden.