31 USC 1309 - Sec. 1309. Social security tax
31 USC - US Code - Title 31: Money and Finance (January 2003)
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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.).
Historical And Revision Notes Revised Source (U.S. Code) Source (Statutes at Large) Section 1309 31:699a. July 15, 1952, ch. 758, Sec. 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". AMENDMENTS 1986 - Pub. L. 99-514 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954".
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