31 U.S. Code § 1309 - Social security tax

prev | next
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 Section Source (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”.

1986—Pub. L. 99–514substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.


LII has no control over and does not endorse any external Internet site that contains links to or references LII.