42 USC § 1109 - Federal Employees Compensation Account

---
identifier: "/us/usc/t42/s1109"
source: "usc"
legal_status: "official_prima_facie"
title: "42 USC § 1109 - Federal Employees Compensation Account"
title_number: 42
title_name: "THE PUBLIC HEALTH AND WELFARE"
section_number: "1109"
section_name: "Federal Employees Compensation Account"
chapter_number: 7
chapter_name: "SOCIAL SECURITY"
subchapter_number: "IX"
subchapter_name: "EMPLOYMENT SECURITY ADMINISTRATIVE FINANCING"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 14, 1935, ch. 531, title IX, § 909, as added Pub. L. 96–499, title X, § 1023(a), Dec. 5, 1980, 94 Stat. 2657.)"
---


# § 1109. Federal Employees Compensation Account

section 8509 of title 5section 1104(e) of this title

There is hereby established in the Unemployment Trust Fund a Federal Employees Compensation Account which shall be used for the purposes specified in . For the purposes provided for in , such account shall be maintained as a separate book account.

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**Source Credit**: (Aug. 14, 1935, ch. 531, title IX, § 909, as added Pub. L. 96–499, title X, § 1023(a), Dec. 5, 1980, 94 Stat. 2657.)

## Editorial Notes

### Prior Provisions

A prior section 1109, , , related to an additional credit against tax. For further details, see Prior Law note set out preceding .