26 USC § 3308 - Instrumentalities of the United States

---
identifier: "/us/usc/t26/s3308"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 3308 - Instrumentalities of the United States"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "3308"
section_name: "Instrumentalities of the United States"
chapter_number: 23
chapter_name: "FEDERAL UNEMPLOYMENT TAX ACT"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 86–778, title V, § 531(d)(1), Sept. 13, 1960, 74 Stat. 983.)"
---


# § 3308. Instrumentalities of the United States

Notwithstanding any other provision of law (whether enacted before or after the enactment of this section) which grants to any instrumentality of the United States an exemption from taxation, such instrumentality shall not be exempt from the tax imposed by section 3301 unless such other provision of law grants a specific exemption, by reference to section 3301 (or the corresponding section of prior law), from the tax imposed by such section.

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**Source Credit**: (Added Pub. L. 86–778, title V, § 531(d)(1), Sept. 13, 1960, 74 Stat. 983.)

## Editorial Notes

### References in Text

Enacted before or after the enactment of this section, referred to in text, means enacted before or after , the date of approval of .

### Prior Provisions

A prior section 3309 was renumbered .

## Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable with respect to remuneration paid after 1961 for services performed after 1961, see , set out as an Effective Date of 1960 Amendment note under .

### Applicability to Federal Land Banks, Federal Intermediate Credit Banks, and Banks for Cooperatives

Applicability of this section to Federal land banks, Federal intermediate credit banks, and banks for cooperatives, see , set out as a note under .