About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

B-212117 1 (1983-07-19)

handle is hein.gao/gaobabjag0001 and id is 1 raw text is: I 5 COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTOND.C. 20548 B-212117 July 19, 1983 The Honorable Christopher H. S'i.4h. , Member, United States House , of Representatives * :' 402 East State Street Trenton, New Jersey 08608 Dear Mr. Smith: ,Tfis letter is, in response to yours,-dated June,,8, 1983, on behalf of a constituent, who is a memd6 r of he 'Arjmy Reserve, and whok'a'S requested our off'iial opinion concerning the legality of wi Kholding social security taxes from the pay of military reservists if they have already paid the full amountfof those taxes for the year on wages received from nonmilt !ry sources. \A- ;t.Off icxiai'-decisions in speificcases invovg the withholding offFederal. taxesf o income, and til payment of clim4Ror~erltixref unds, -areqprimarxlyi;rmatter reserved for ad~ermfnat1i fyYAthe 'Depar.tment of the Treasu't Internal RevenuetSdevice,andare not' iAthif '6r ,j ursdiction,, See, e.g., Matter, of. iarti 58Comp. Gen. 5 28 7,9 ) ; I C mp. Gen. 420, 4evie1d te26 OlS'. C. 7801; 7802. Ho wever, at your rdque~t [we 'apeviee'd the plicable laws and .reilations and we conclude that t he witfAolding of Social ecirity taxes from active duty military basic pay in the,.circumstances described is consistent with the governingprovisions of law. - The Federal.IInsurance;Con ibutions.AcV, as amended'aind as currently codifiit'n sections 3101 through 3126 of title:t26 of the UnitediStates Code, requires the withholding of social security rtaxes from the wages-of 'employees who are covered by Federal hospital insurance; or by Federal old-age, survivors, and disability insurance; or both. Section 3101 establishes the applicable tax rates on wages for each type of insurance coverage. These rates are applied to te employee's wages and the appropriate amount is to be withhel5 by the employer. A 'contribution and benefit Sai se is established yearly under section 230 of the Sdcial Security Act (42 U.S.C. 430). The base amount for 1983 is $35,700.' Under 26 U.S.C. 3121 (a)(1) an employee is not subject to social security tax withholdings on wages paid by an employer during the calendar

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most