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31 U.S.C. 1309: Social security taxText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 31-MONEY AND FINANCECHAPTER 13-APPROPRIATIONS
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§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 .)

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

1986⁠—Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.