2011 US Code
Title 31 - Money and Finance
Subtitle II - THE BUDGET PROCESS (§§ 1101 - 1558)
Chapter 13 - APPROPRIATIONS (§§ 1301 - 1354)
Subchapter I - GENERAL (§§ 1301 - 1310)
Section 1309 - Social security tax

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Metadata
Publication TitleUnited States Code, 2006 Edition, Supplement 5, Title 31 - MONEY AND FINANCE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 31 - MONEY AND FINANCE
SUBTITLE II - THE BUDGET PROCESS
CHAPTER 13 - APPROPRIATIONS
SUBCHAPTER I - GENERAL
Sec. 1309 - Social security tax
Containssection 1309
Date2011
Laws in Effect as of DateJanuary 3, 2012
Positive LawYes
Dispositionstandard
Source CreditPub. L. 97-258, Sept. 13, 1982, 96 Stat. 919; Pub. L. 99-514, §2, Oct. 22, 1986, 100 Stat. 2095.
Statutes at Large References66 Stat. 661
96 Stat. 919
100 Stat. 2095
Public Law ReferencesPublic Law 97-258, Public Law 99-514

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31 USC § 1309 (2011)
§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 SectionSource (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”.

Amendments

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

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