31 U.S.C. § 1309 — Social security tax
U.S.C. Title 31 - MONEY AND FINANCE 31 U.S.C. United States Code, 2023 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".