Title 22 › Chapter 48— TAIWAN RELATIONS › § 3310
Allows U.S. agencies to let an officer or employee leave government service for a set time to work at the Institute under rules the President sets. When that Institute job ends, the person has the right to return to their agency (or its successor) to a suitable position and get the same rights, pay, and benefits they would have had if they had not left, subject to time limits the President may set. While the person works continuously for the Institute with no break, they keep taking part in benefits they had before (like injury or death pay, health and life insurance, leave, and retirement), but only if the required employee and employer payments for the Institute period are actually deposited into the benefit fund. If the person dies or retires while at the Institute before returning to the agency, that death or retirement counts as if it happened in government service. People who began Institute service on unpaid leave before April 10, 1979, also get these rules. Agencies may move alien staff in Taiwan to the Institute without breaking service for retirement and other benefits, again only to the extent required contributions are deposited. Institute employees are not U.S. Government employees and are exempt from section 207 of title 18 when acting for the Institute. For tax and social security rules, pay from the Institute is not treated as earned income for sections 911 and 913 of title 26. Institute pay is excluded from gross income and tax to the extent it equals allowances and benefits that are tax-exempt under section 912 of title 26. Except as needed for the benefit participation just described, work for the Institute does not count as employment under chapter 21 of title 26 or title II of the Social Security Act (42 U.S.C. 401 et seq.).
Full Legal Text
Foreign Relations and Intercourse — Source: USLM XML via OLRC
Legislative History
Reference
Citation
22 U.S.C. § 3310
Title 22 — Foreign Relations and Intercourse
Last Updated
Apr 5, 2026
Release point: 119-73not60