Title 31 — Money and FinanceRelease 119-73

§1309 Social security tax

Title 31 › Subtitle SUBTITLE II— - THE BUDGET PROCESS › Chapter CHAPTER 13— - APPROPRIATIONS › Subchapter SUBCHAPTER I— - GENERAL › § 1309

Last updated Apr 6, 2026|Official source

Full Legal Text

Title 31, §1309

Money and Finance — Source: USLM XML via OLRC

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.).

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

Revised SectionSource (U.S. Code)Source (Statutes at Large) 130931:699a.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”.

Reference

Citations & Metadata

Citation

31 U.S.C. § 1309

Title 31 — Money and Finance

Last Updated

Apr 6, 2026

Release point: 119-73