Title 31 of the U.S. Code § 1309 - Social security tax
Full text of § 1309 from Title 31 of the United States Code.
§ 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.)
| 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".
Editorial Notes
Amendments
1986—Pub. L. 99–514 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954".
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31 U.S.C. § 1309 is part of Title 31 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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