Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legal/us/code/title-31/chapter-13/section-1309.md

@@ -0,0 +1,43 @@
+---
+type: "LegalText"
+title: "31 U.S.C. § 1309"
+description: "Social security tax"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 31
+title_name: "MONEY AND FINANCE"
+chapter_number: "13"
+chapter_name: "APPROPRIATIONS"
+section: "1309"
+citation: "31 U.S.C. § 1309"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc31@119-100.zip"
+source_identifier: "/us/usc/t31/s1309"
+source_file: "data/legal/raw/us/code/title-31/usc31.xml"
+source_hash: "a5240b05aecf6c1204dfe1a74d41248183223b007fe8bc5a120780d7dba4d554"
+raw_snapshot_hash: "94d3fba324cbbc12277242f872f8f47cff5250dbcdc0057fe857212764e4b704"
+text_hash: "15e12a4f817a42e99684c21bd617ee53d0e52afd6ab8f0a6643975dc3060ab94"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 31 U.S.C. § 1309 - Social security tax
+
+## Text
+
+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, § 2, Oct. 22, 1986, 100 Stat. 2095.)
+
+## Notes
+
+Historical and Revision Notes Revised SectionSource (U.S. Code)Source (Statutes at Large) 130931:699a.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
+
+Amendments1986—Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.