Title 31, Money and FinanceRelease 119-102
§1309 Social Security Tax
Title 31 › SUBTITLE II — THE BUDGET PROCESS › CHAPTER 13 — APPROPRIATIONS › SUBCHAPTER I — GENERAL › § 1309
Summary
Money set aside to pay federal officers and employees can also be used to pay the employer payroll taxes required under chapter 21 of the Internal Revenue Code of 1986 (26 U.S.C. 3101 et seq.).
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
Aug 21, 2026
Release point: 119-102