
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 31USC1309]

 
                       TITLE 31--MONEY AND FINANCE
 
                     SUBTITLE II--THE BUDGET PROCESS
 
                       CHAPTER 13--APPROPRIATIONS
 
                          SUBCHAPTER I--GENERAL
 
Sec. 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, Sec. 2, 
Oct. 22, 1986, 100 Stat. 2095.)

                                          Historical and Revision Notes
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           Revised Section                   Source (U.S. Code)                
Source (Statutes at Large)
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1309.................................  31:699a.                        July 15,
 1952, ch. 758, Sec.  1410, 66
                                                                        Stat. 6
61.
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    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''.
