Title 26 — Internal Revenue CodeRelease 119-73
§3112 Instrumentalities of the United States
Title 26 › Subtitle Subtitle C— Employment Taxes › Chapter 21— FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter B— Tax on Employers › § 3112
Summary
Federal government instrumentalities must pay the employer Social Security tax even if another law gives them a general exemption from taxes. They escape this tax only if a law specifically exempts them from it by name.
Full Legal Text
Title 26, §3112
Internal Revenue Code — Source: USLM XML via OLRC
Notwithstanding any other provision of law (whether enacted before or after the enactment of this section) which grants to any instrumentality of the United States an exemption from taxation, such instrumentality shall not be exempt from the tax imposed by section 3111 unless such other provision of law grants a specific exemption, by reference to section 3111 (or the corresponding section of prior law), from the tax imposed by such section.
Reference
Citations & Metadata
Citation
26 U.S.C. § 3112
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73