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B-221982, AUG 18, 1986, 65 COMP.GEN. 800

B-221982: Aug 18, 1986

EQUAL EMPLOYMENT OPPORTUNITY - COMMISSION - AUTHORITY - JUDGMENT PAYMENTS THE EQUAL EMPLOYMENT OPPORTUNITY COMMISSION (EEOC) IS NOT REQUIRED TO WITHHOLD EMPLOYEE PAYROLL TAXES OR PAY EMPLOYER EXCISE TAXES UNDER THE RAILROAD RETIREMENT TAX ACT. APPROPRIATIONS - AVAILABILITY - EXPENSES INCIDENT TO SPECIFIC PURPOSES - NECESSARY EXPENSES THE EQUAL EMPLOYMENT OPPORTUNITY COMMISSION (EEOC) APPROPRIATION...

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[Response to Question Concerning Payment of Employment Taxes From EEOC Appropriated Funds]

B-221982: Aug 18, 1986

The Equal Employment Opportunity Commission (EEOC) requested a decision on whether it could pay excise and payroll taxes for back pay awards from its appropriated funds. GAO noted that: (1) two railroad companies involved in an age discrimination case were required to pay a settlement fee to EEOC, back pay to former employees, and interest on the back pay; (2) EEOC withheld federal income taxes fr...

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