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26 USC § 7509 - Expenditures incurred by the United States Postal Service

---
identifier: "/us/usc/t26/s7509"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7509 - Expenditures incurred by the United States Postal Service"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7509"
section_name: "Expenditures incurred by the United States Postal Service"
chapter_number: 77
chapter_name: "MISCELLANEOUS PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 899; Pub. L. 94–455, title XIX, § 1906(a)(52), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1832, 1834.)"
---

# § 7509. Expenditures incurred by the United States Postal Service

The Postmaster General or his delegate shall at least once a month transfer to the Treasury of the United States a statement of the additional expenditures in the District of Columbia and elsewhere incurred by the United States Postal Service in performing the duties, if any, imposed upon such Service with respect to chapter 21, relating to the tax under the Federal Insurance Contributions Act, and the Secretary shall be authorized and directed to advance from time to time to the credit of the United States Postal Service, from appropriations made for the collection of the taxes imposed by chapter 21, such sums as may be required for such additional expenditures incurred by the United States Postal Service.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 899; Pub. L. 94–455, title XIX, § 1906(a)(52), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1832, 1834.)

## Editorial Notes

### References in Text

The Federal Insurance Contributions Act, referred to in text, is , §§ 3101, 3102, 3111, 3112, 3121 to 3128, , which is classified generally to chapter 21 (§ 3101 et seq.) of this title. For complete classification of this Act to the Code, see  and Tables.

### Amendments

1976— substituted “United States Postal Service” for “Post Office Department” in section catchline and wherever appearing in text, “such Service” for “such Department”, and struck out “, together with the receipts required to be deposited under section 6803(a),” after “Treasury of the United States” and “or his delegate” after “Secretary”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1976 Amendment

Amendment by  effective first day of first month which begins more than 90 days after , see , set out as a note under .