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2 U.S.C. 161: Tax exemption of gifts, etc., to Library of CongressText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 2-THE CONGRESSCHAPTER 5-LIBRARY OF CONGRESS
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§161. Tax exemption of gifts, etc., to Library of Congress

Gifts or bequests or devises to or for the benefit of the Library of Congress, including those to the board, and the income therefrom, shall be exempt from all Federal taxes, including all taxes levied by the District of Columbia.

( Mar. 3, 1925, ch. 423, § 5 , 43 Stat. 1108 ; Oct. 2, 1942, ch. 576 , 56 Stat. 765 .)

Editorial Notes

Amendments

1942⁠—Act Oct. 2, 1942, included devises in the exemptions, and exempted gifts, bequests and devises, and the income therefrom, from taxes levied by the District of Columbia.