Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

Ask me to translate this law into plain English

Get a weekly summary of what Congress did, delivered every Sunday.

About
How Congress Works
Quiz
Congress Wrapped
Support Us
Roadmap
Health
Privacy Policy
Terms of Service

WhiteHouse.wiki•SCOTUS.wiki

Congress.wiki Alpha

Color Theme:

This is not an official government website.

© 2026 PLEJ LC. All rights reserved.

Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

26 U.S.C. § 1461. — Liability for withheld tax · Congress.wiki

U.S. Code/Title 26/§ 1461

Title 26

26

Title overview Search title All titles

26 U.S.C. § 1461.Chapter 3

§ 1461

Liability for withheld tax

Title 26

1 min read

Subchapter: Application of Withholding Provisions

Need the full chapter outline? Open Chapter 3 to browse every section without loading the entire chapter explorer on this page.

Back to Chapter 3 Previous: § 1446 Next: § 1462

Every person required to deduct and withhold any tax under this chapter is hereby made liable for such tax and is hereby indemnified against the claims and demands of any person for the amount of any payments made in accordance with the provisions of this chapter.

Release: pl-119-83 (2026-04-13)