FEDERAL · 31 U.S.C. · Chapter 13
Social security tax
Current through Pub. L. 119-102
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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31 U.S.C. § 1309 (Social security tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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".