31 U.S.C. § 1309

§1309. Social security tax

Edition 2024

U.S.C. Title 31 - MONEY AND FINANCE
31 U.S.C.

United States Code, 2024 Edition

Title 31 - MONEY AND FINANCE

SUBTITLE II - THE BUDGET PROCESS

CHAPTER 13 - APPROPRIATIONS

SUBCHAPTER I - GENERAL

Sec. 1309 - Social security tax

From the U.S. Government Publishing Office, www.gpo.gov

§1309. Social security tax

Amounts made available for the compensation of officers and employees of the United States Government may be used to pay taxes imposed on an agency as an employer under chapter 21 of the Internal Revenue Code of 1986 (26 U.S.C. 3101 et seq.).

(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 919; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095.)

Historical and Revision Notes
Revised SectionSource (U.S. Code)Source (Statutes at Large)

1309
31:699a.
July 15, 1952, ch. 758, §1410, 66 Stat. 661.

The word "Amounts" is substituted for "Appropriations and funds" to eliminate unnecessary words. The words "salaries, wages, or" are omitted as being included in "compensation".

Editorial Notes

Amendments
1986—Pub. L. 99–514 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954".

Official source