31 U.S.C. § 1309

Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)

Section 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.).

31 U.S.C. § 1309

Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 919; Pub. L. 99-514, §2, Oct. 22, 1986, 100 Stat. 2095.

HISTORICAL AND REVISION NOTE
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

AMENDMENTS1986- Pub. L. 99-514 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954".