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Title 22, Foreign Relations and IntercourseRelease 119-110

§3310 Employment of United States Government Agency Personnel

Title 22 › CHAPTER 48 — TAIWAN RELATIONS › § 3310

Last updated Sep 23, 2026|Official source

Summary

Federal agencies may place an employee on leave so the person can work for the Institute, if the President allows it. When that Institute job ends, the person must be rehired or put back in a suitable government job with the same rights, pay, and benefits they would have had, but the President can set time limits and other rules. While the person works continuously for the Institute, they keep taking part in benefit programs they had before (like pay for job injuries, health and life insurance, vacation and sick leave, and retirement) only if required employee deductions and employer contributions for that Institute period are actually deposited into the benefit funds. If an employee dies or retires while on approved Institute service, it counts as death or retirement from government service. Anyone who began Institute service on approved unpaid leave before April 10, 1979, gets these benefits for that time. U.S. agencies may also move alien workers on Taiwan to the Institute with their accrued pay and benefits and without a break in service for retirement, again only to the extent required deductions and contributions are deposited. Institute workers are not U.S. government employees and, when acting for the Institute, are exempt from 18 U.S.C. 207. For tax rules, pay from the Institute is not treated as earned income under 26 U.S.C. 911 and 913, and amounts equal to U.S. government tax-free allowances under 26 U.S.C. 912 are excluded from gross income. Service at the Institute generally does not count for chapter 21 of the Internal Revenue Code or title II of the Social Security Act, except as needed under the benefit-participation rules above.

Full Legal Text

Title 22, §3310

Foreign Relations and Intercourse, Source: USLM XML via OLRC

(a)Separation from Government service; reemployment or reinstatement upon termination of Institute employment; benefits
(1)Under such terms and conditions as the President may direct, any agency of the United States Government may separate from Government service for a specified period any officer or employee of that agency who accepts employment with the Institute.
(2)An officer or employee separated by an agency under paragraph (1) of this subsection for employment with the Institute shall be entitled upon termination of such employment to reemployment or reinstatement with such agency (or a successor agency) in an appropriate position with the attendant rights, privileges, and benefits with the officer or employee would have had or acquired had he or she not been so separated, subject to such time period and other conditions as the President may prescribe.
(3)An officer or employee entitled to reemployment or reinstatement rights under paragraph (2) of this subsection shall, while continuously employed by the Institute with no break in continuity of service, continue to participate in any benefit program in which such officer or employee was participating prior to employment by the Institute, including programs for compensation for job-related death, injury, or illness; programs for health and life insurance; programs for annual, sick, and other statutory leave; and programs for retirement under any system established by the laws of the United States; except that employment with the Institute shall be the basis for participation in such programs only to the extent that employee deductions and employer contributions, as required, in payment for such participation for the period of employment with the Institute, are currently deposited in the program’s or system’s fund or depository. Death or retirement of any such officer or employee during approved service with the Institute and prior to reemployment or reinstatement shall be considered a death in or retirement from Government service for purposes of any employee or survivor benefits acquired by reason of service with an agency of the United States Government.
(4)Any officer or employee of an agency of the United States Government who entered into service with the Institute on approved leave of absence without pay prior to April 10, 1979, shall receive the benefits of this section for the period of such service.
(b)Employment of aliens on Taiwan
Any agency of the United States Government employing alien personnel on Taiwan may transfer such personnel, with accrued allowances, benefits, and rights, to the Institute without a break in service for purposes of retirement and other benefits, including continued participation in any system established by the laws of the United States for the retirement of employees in which the alien was participating prior to the transfer to the Institute, except that employment with the Institute shall be creditable for retirement purposes only to the extent that employee deductions and employer contributions, as required, in payment for such participation for the period of employment with the Institute, are currently deposited in the system’s fund or depository.
(c)Institute employees not deemed United States employees
Employees of the Institute shall not be employees of the United States and, in representing the Institute, shall be exempt from section 207 of title 18.
(d)Tax treatment of amounts paid Institute employees
(1)For purposes of section 911 and 913 of title 26, amounts paid by the Institute to its employees shall not be treated as earned income. Amounts received by employees of the Institute shall not be included in gross income, and shall be exempt from taxation, to the extent that they are equivalent to amounts received by civilian officers and employees of the Government of the United States as allowances and benefits which are exempt from taxation under section 912 of title 26.
(2)Except to the extent required by subsection (a)(3) of this section, service performed in the employ of the Institute shall not constitute employment for purposes of chapter 21 of title 26 and title II of the Social Security Act [42 U.S.C. 401 et seq.].

Legislative History

Notes & Related Subsidiaries

Editorial Notes

References in Text

Section 913 of title 26, referred to in subsec. (d)(1), was repealed by Pub. L. 97–34, title I, § 112(a), Aug. 13, 1981, 95 Stat. 194. Chapter 21 (§ 3101 et seq.) of title 26, referred to in subsec. (d)(2), is known as the Federal Insurance Contributions Act. The Social Security Act, referred to in subsec. (d)(2), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Title II of the Social Security Act is classified generally to subchapter II (§ 401 et seq.) of chapter 7 of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.

Amendments

1986—Subsec. (d)(1). 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.

Statutory Notes and Related Subsidiaries

Effective Date

Section effective as of January 1, 1979, see section 18 of Pub. L. 96–8, set out as a note under section 3301 of this title.

Executive Documents

Ex. Ord. No. 13054. Eligibility of Certain Overseas Employees for Noncompetitive Appointments Ex. Ord. No. 13054, July 7, 1997, 62 F.R. 36965, as amended by Ex. Ord. No. 13062, § 6, Sept. 29, 1997, 62 F.R. 51756, provided: By the authority vested in me as President by the Constitution and the laws of the United States of America, including section 3301 and 3302 of title 5 and section 301 of title 3 of the United States Code, and in order to permit certain overseas employees to acquire competitive status upon returning to the United States, it is hereby ordered as follows: section 1. A United States citizen who is a family member of a Federal civilian employee who has separated from Federal service to accept employment with the American Institute in Taiwan pursuant to section 11 of Public Law 96–8 (22 U.S.C. 3310(a)) may be appointed noncompetitively in a manner similar to noncompetitive appointments under Executive Order 12721 [5 U.S.C. 3301 note] and implementing

Regulations

of the Office of Personnel Management to a competitive service position in the executive branch, provided such family member meets the qualifications and other requirements established by the Director of the Office of Personnel Management, including an appropriate period of satisfactory overseas employment with the American Institute in Taiwan. Sec. 2. The Director of the Office of Personnel Management shall prescribe such

Regulations

as may be necessary to implement this order. Sec. 3. This order shall be effective upon publication in the Federal Register. William J. Clinton.

Reference

Citations & Metadata

Citation

22 U.S.C. § 3310

Title 22, Foreign Relations and Intercourse

Last Updated

Sep 23, 2026

Release point: 119-110