---
kind: "section"
citation: "10 U.S.C. § 1438"
title: "10"
title_heading: "Armed Forces"
number: "1438"
heading: "Deposits for amounts not deducted"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/10/1438"
units:
  - "Subtitle A — General Military Law"
  - "Part II — Personnel"
  - "Chapter 73 — Annuities Based on Retired or Retainer Pay"
  - "Subchapter I — Retired Serviceman’s Family Protection Plan"
---

# §1438. Deposits for amounts not deducted


If, for any period, a [person](/usc/10/2700.md?p=2) who has been retired or has become entitled to retired or retainer [pay](/usc/10/101.md?p=a-15), and who has elected an annuity under this subchapter, is not entitled to retired or retainer [pay](/usc/10/101.md?p=a-15), he must deposit in the Treasury the amount that would otherwise have been deducted from his [pay](/usc/10/101.md?p=a-15) for that period to provide the annuity.


## Source credit

(Aug. 10, 1956, ch. 1041, 70A Stat. 110; Pub. L. 92–425, § 1(2)(A), Sept. 21, 1972, 86 Stat. 706.)

## Notes

| Historical and Revision Notes |  |  |
| --- | --- | --- |
| Revised section | Source (U.S. Code) | Source (Statutes at Large) |
| 1438 | 37:374. | Aug. 8, 1953, ch. 393, § 5, 67 Stat. 504. |

The words “a person who has been retired or has become entitled to retired or retainer pay, and who has elected an annuity under this chapter” are substituted for the words “a retired member of a uniformed service who has made the election specified in section 372 of this title”, since the revised chapter applies to persons who are receiving retired pay as well as retired members. The word “otherwise” is substituted for the words “had he been receiving that pay”. The words “to provide the annuity” are inserted for clarity.

### Editorial Notes

### Amendments

1972—Pub. L. 92–425 substituted “subchapter” for “chapter”.