---
kind: "section"
citation: "42 U.S.C. § 1110"
title: "42"
title_heading: "The Public Health and Welfare"
number: "1110"
heading: "Borrowing between Federal accounts"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/42/1110"
units:
  - "Chapter 7 — Social Security"
  - "Subchapter IX — Employment Security Administrative Financing"
---

# §1110. Borrowing between Federal accounts

- (a) **In general—** Whenever the [Secretary](/usc/42/1301.md?p=a-6) of the Treasury (after consultation with the [Secretary](/usc/42/1301.md?p=a-6) of Labor) determines that—
  - (1) the amount in the employment security [administration](/usc/42/1301.md?p=a-10) account, Federal unemployment account, or extended unemployment compensation account, is insufficient to meet the anticipated payments from the account,
  - (2) such insufficiency may cause such account to borrow from the general fund of the Treasury, and
  - (3) the amount in any other such account exceeds the amount necessary to meet the anticipated payments from such other account,

  the [Secretary](/usc/42/1301.md?p=a-6) shall transfer to the account referred to in [paragraph (1)](#a-1) from the account referred to[^1] [paragraph (3)](#a-3) an amount equal to the insufficiency determined under [paragraph (1)](#a-1) (or, if less, the excess determined under [paragraph (3)](#a-3)).

- (b) **Treatment of advance—** Any amount transferred under [subsection (a)](#a)—
  - (1) shall be treated as a noninterest-bearing repayable advance, and
  - (2) shall not be considered in computing the amount in any account for purposes of the application of sections [1101(f)(2)](/usc/42/1101.md?p=f-2), [1102(b)](/usc/42/1102.md?p=b), and [1105(b)](/usc/42/1105.md?p=b) of this title.
- (c) **Repayment—** Whenever the [Secretary](/usc/42/1301.md?p=a-6) of the Treasury (after consultation with the [Secretary](/usc/42/1301.md?p=a-6) of Labor) determines that the amount in the account to which an advance is made under [subsection (a)](#a) exceeds the amount necessary to meet the anticipated payments from the account, the [Secretary](/usc/42/1301.md?p=a-6) shall transfer from the account to the account from which the advance was made an amount equal to the lesser of the amount so advanced or such excess.

## Footnotes

[^1]: So in original. Probably should be “to in”.

## Source credit

(Aug. 14, 1935, ch. 531, title IX, § 910, as added Pub. L. 102–318, title V, § 531(c), July 3, 1992, 106 Stat. 316.)

## Notes

### Editorial Notes

### Prior Provisions

A prior section 1110, act Aug. 14, 1935, ch. 531, title IX, § 910, 49 Stat. 644, related to conditions of additional credit allowance. For further details, see Prior Law note set out preceding section 1101 of this title.