FEDERAL · 31 U.S.C. · Chapter 13
Social security tax
31 U.S.C. § 1309
This text of 31 U.S.C. § 1309 (Social security tax) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
31 U.S.C. § 1309.
Text
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.).
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Related
§ 3101
26 U.S.C. § 3101
Source Credit
History
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 919; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095.)
Editorial Notes
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".
Editorial Notes
Amendments
1986—Pub. L. 99–514 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954".
Cite This Page — Counsel Stack
Bluebook (online)
31 U.S.C. § 1309, Counsel Stack Legal Research, https://law.counselstack.com/usc/31/1309.