Amendments 2004—Pub. L. 108–199 substituted “. Any unused amount of such expense allowance shall revert to the Treasury pursuant to section 1552 of title 31, United States Code. No amount of such expense allowance shall be included in the gross income of the President.” for “, for which expense allowance no accounting, other than for income tax purposes, shall be made by him.” 1999—Pub. L. 106–58 substituted “$400,000” for “$200,000”. 1978—Pub. L. 95–570 substituted “Executive Residence at the White House” for “Executive Mansion”. 1969—Pub. L. 91–1 substituted “$200,000” for “$100,000”. 1951—Act , made President’s expense allowance taxable. 1949—Act , increased salary from $75,000 to $100,000 per year, and gave President a yearly expense account of $50,000 for which he was to make no accounting and which was tax free.

Effective Date of 1999 Amendment Pub. L. 106–58, title VI, § 644(b), , 113 Stat. 478, provided that: “The amendment made by this section [amending this section] shall take effect at noon on .”

Effective Date of 1969 Amendment Pub. L. 91–1, § 2, , 83 Stat. 3, provided that: “The amendment made by this Act [amending this section] shall take effect at noon on .”

Effective Date of 1951 Amendment Act Oct. 20, 1951, ch. 521, title VI, § 619(e), 65 Stat. 570, provided that: Congress ] shall become effective at noon on .” “The amendments made by subsections (a) and (b) of this section [amending this section and section 111 of this title ] shall become effective at noon on , and the amendments made by subsections (c) and (d) [amending sections 31a and 5121 of Title 2, The] shall become effective at noon on .”