---
kind: "section"
citation: "31 U.S.C. § 1309"
title: "31"
title_heading: "Money and Finance"
number: "1309"
heading: "Social security tax"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/31/1309"
units:
  - "Subtitle II — The Budget Process"
  - "Chapter 13 — Appropriations"
  - "Subchapter I — General"
---

# §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](/usc/31/1101.md?p=1) as an employer under chapter 21 of the Internal Revenue Code of 1986 ([26 U.S.C. 3101](/usc/26/3101.md) 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.)

## Notes

| Historical and Revision Notes |  |  |
| --- | --- | --- |
| 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—Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.