Public Law 119-73 (01/23/2026)

31 U.S.C. § 1309

Social security tax

26 U.S.C. 3101Amounts 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 ( et seq.).

Pub. L. 97–25896 Stat. 919Pub. L. 99–514, § 2100 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”.

Editorial Notes

Amendments

Pub. L. 99–5141986— substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.