42 U.S.C. § 911 : US Code - Section 911: Budgetary treatment of trust fund operations

Search 42 U.S.C. § 911 : US Code - Section 911: Budgetary treatment of trust fund operations

(a) The receipts and disbursements of the Federal Old-Age and
Survivors Insurance Trust Fund and the Federal Disability Insurance
Trust Fund and the taxes imposed under sections 1401 and 3101 of
the Internal Revenue Code of 1986 shall not be included in the
totals of the budget of the United States Government as submitted
by the President or of the congressional budget and shall be exempt
from any general budget limitation imposed by statute on
expenditures and net lending (budget outlays) of the United States
Government.
(b) No provision of law enacted after December 12, 1985 (other
than a provision of an appropriation Act that appropriated funds
authorized under this chapter as in effect on December 12, 1985)
may provide for payments from the general fund of the Treasury to
any Trust Fund specified in subsection (a) of this section or for
payments from any such Trust Fund to the general fund of the
Treasury.