31 USC § 1309 - Social security tax

---
identifier: "/us/usc/t31/s1309"
source: "usc"
legal_status: "official_legal_evidence"
title: "31 USC § 1309 - Social security tax"
title_number: 31
title_name: "MONEY AND FINANCE"
section_number: "1309"
section_name: "Social security tax"
chapter_number: 13
chapter_name: "APPROPRIATIONS"
subchapter_number: "I"
subchapter_name: "GENERAL"
positive_law: true
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 919; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)"
---


# § 1309. Social security tax

26 U.S.C. 3101

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 ( et seq.).

---

**Source Credit**: (Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 919; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)

| 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— substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.