26 U.S.C. § 3307 — Deductions as constructive payments

Whenever under this chapter or any act of Congress, or under the law of any State^*, an employer^* is required or permitted to deduct any amount from the remuneration of an employee^* and to pay the amount deducted to the United States, a State, or any political subdivision thereof, then for purposes of this chapter the amount so deducted shall be considered to have been paid to the employee at the time of such deduction.