---
kind: "section"
citation: "22 U.S.C. § 4071f"
title: "22"
title_heading: "Foreign Relations and Intercourse"
number: "4071f"
heading: "Government contributions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/22/4071f"
units:
  - "Chapter 52 — Foreign Service"
  - "Subchapter VIII — Foreign Service Retirement and Disability"
  - "Part II — Foreign Service Pension System"
---

# §4071f. Government contributions

- (a) Each [agency](/usc/22/3902.md?p=2) employing any [participant](/usc/22/4071a.md?p=5) shall contribute to the [Fund](/usc/22/4071a.md?p=2) the amount computed in a manner similar to that used under [section 8423(a) of title 5](/usc/5/8423.md?p=a) pursuant to determinations of the [normal cost](/usc/22/4071a.md?p=4) percentage for the Foreign Service Pension [System](/usc/22/4071a.md?p=10) by the Secretary of State.
- (b)
  - (1) The Secretary of State shall compute the amount of the [supplemental liability](/usc/22/4071a.md?p=9) of the [Fund](/usc/22/4071a.md?p=2) as of the close of each fiscal year beginning after September 30, 1987. The amount of any such [supplemental liability](/usc/22/4071a.md?p=9) shall be amortized in 30 equal annual installments with interest computed at the rate used in the most recent valuation of the [System](/usc/22/4071a.md?p=10).
  - (2) At the end of each fiscal year, the Secretary of State shall notify the [Secretary](/usc/22/3902.md?p=10) of the Treasury of the amount of the installment computed under this subsection for such year.
  - (3) Before closing the accounts for a fiscal year, the [Secretary](/usc/22/3902.md?p=10) of the Treasury shall credit to the [Fund](/usc/22/4071a.md?p=2), as a [Government](/usc/22/3902.md?p=7) contribution, out of any money in the Treasury of the United States not otherwise appropriated, the amount under paragraph (2) of this subsection for such year.
- (c)
  - (1) Subject to paragraphs [(2)](#c-2) and [(3)](#c-3), for purposes of any period in any year beginning after December 31, 2013, the normal-cost percentage under this section shall be determined and applied as if section 402(b) of the Bipartisan Budget Act of 2013 had not been enacted.
  - (2) Any contributions under this section in excess of the amounts which (but for [paragraph (1)](#c-1)) would otherwise have been payable shall be applied toward reducing the [unfunded liability](/usc/22/4044.md?p=14) of the Foreign Service Retirement and Disability [System](/usc/22/4071a.md?p=10).
  - (3) After the [unfunded liability](/usc/22/4044.md?p=14) of the Foreign Service Retirement and Disability [System](/usc/22/4071a.md?p=10) has been eliminated, as determined by the Secretary of State, [Government](/usc/22/3902.md?p=7) contributions under this section shall be determined and made disregarding this subsection.

## Source credit

(Pub. L. 96–465, title I, § 857, as added Pub. L. 99–335, title IV, § 415, June 6, 1986, 100 Stat. 618; amended Pub. L. 113–67, div. A, title IV, § 402(c), Dec. 26, 2013, 127 Stat. 1185.)

## Notes

### Editorial Notes

### References in Text

Section 402(b) of the Bipartisan Budget Act of 2013, referred to in subsec. (c)(1), is section 402(b) of div. A of Pub. L. 113–67, which amended section 4071e of this title.

### Amendments

2013—Subsec. (c). Pub. L. 113–67 added subsec. (c).