---
kind: "section"
citation: "42 U.S.C. § 1109"
title: "42"
title_heading: "The Public Health and Welfare"
number: "1109"
heading: "Federal Employees Compensation Account"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/42/1109"
units:
  - "Chapter 7 — Social Security"
  - "Subchapter IX — Employment Security Administrative Financing"
---

# §1109. Federal Employees Compensation Account


There is hereby established in the Unemployment Trust Fund a Federal Employees Compensation Account which shall be used for the purposes specified in [section 8509 of title 5](/usc/5/8509.md). For the purposes provided for in [section 1104(e) of this title](/usc/42/1104.md?p=e), such account shall be maintained as a separate book account.


## 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.)

## Notes

### Editorial Notes

### Prior Provisions

A prior section 1109, act Aug. 14, 1935, ch. 531, title IX, § 909, 49 Stat. 643, related to an additional credit against tax. For further details, see Prior Law note set out preceding section 1101 of this title.