-CITE-
26 USC CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
-HEAD-
CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
-MISC1-
Subchapter Sec.(!1)
A. Tax on employees 3101
B. Tax on employers 3111
C. General provisions 3121
-SECREF-
CHAPTER REFERRED TO IN OTHER SECTIONS
This chapter is referred to in sections 72, 275, 401, 416, 1402,
3121, 3231, 3503, 3510, 5041, 6011, 6103, 6302, 6501, 6513, 6521,
7507, 7509, 7651, 7655, 7701, 7851 of this title; title 5 sections
5901, 8334, 8349, 8401; title 22 sections 3307, 3310, 4045, 4071b;
title 29 section 1302; title 31 sections 1309, 9502; title 38
section 7406; title 42 sections 401, 405, 408, 418, 1307; title 45
section 231f; title 48 section 1421h; title 50 sections 2021, 2151.
-FOOTNOTE-
(!1) Section numbers editorially supplied.
-End-
-CITE-
26 USC Subchapter A - Tax on Employees 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
Subchapter A - Tax on Employees
-HEAD-
SUBCHAPTER A - TAX ON EMPLOYEES
-MISC1-
Sec.
3101. Rate of tax.
3102. Deduction of tax from wages.
-SECREF-
SUBCHAPTER REFERRED TO IN OTHER SECTIONS
This subchapter is referred to in section 3509 of this title.
-End-
-CITE-
26 USC Sec. 3101 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
Subchapter A - Tax on Employees
-HEAD-
Sec. 3101. Rate of tax
-STATUTE-
(a) Old-age, survivors, and disability insurance
In addition to other taxes, there is hereby imposed on the income
of every individual a tax equal to the following percentages of the
wages (as defined in section 3121(a)) received by him with respect
to employment (as defined in section 3121(b)) -
In cases of wages received during: The rate shall be:
--------------------------------------------------------------------
1984, 1985, 1986, or 1987 5.7 percent
1988 or 1989 6.06 percent
1990 or thereafter 6.2 percent.
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(b) Hospital insurance
In addition to the tax imposed by the preceding subsection, there
is hereby imposed on the income of every individual a tax equal to
the following percentages of the wages (as defined in section
3121(a)) received by him with respect to employment (as defined in
section 3121(b)) -
(1) with respect to wages received during the calendar years
1974 through 1977, the rate shall be 0.90 percent;
(2) with respect to wages received during the calendar year
1978, the rate shall be 1.00 percent;
(3) with respect to wages received during the calendar years
1979 and 1980, the rate shall be 1.05 percent;
(4) with respect to wages received during the calendar years
1981 through 1984, the rate shall be 1.30 percent;
(5) with respect to wages received during the calendar year
1985, the rate shall be 1.35 percent; and
(6) with respect to wages received after December 31, 1985, the
rate shall be 1.45 percent.
(c) Relief from taxes in cases covered by certain international
agreements
During any period in which there is in effect an agreement
entered into pursuant to section 233 of the Social Security Act
with any foreign country, wages received by or paid to an
individual shall be exempt from the taxes imposed by this section
to the extent that such wages are subject under such agreement to
taxes or contributions for similar purposes under the social
security system of such foreign country.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 415; Sept. 1, 1954, ch. 1206,
title II, Sec. 208(b), 68 Stat. 1094; Aug. 1, 1956, ch. 836, title
II, Sec. 202(b), 70 Stat. 845; Pub. L. 85-840, title IV, Sec.
401(b), Aug. 28, 1958, 72 Stat. 1041; Pub. L. 87-64, title II, Sec.
201(b), June 30, 1961, 75 Stat. 141; Pub. L. 89-97, title I, Sec.
111(c)(5), title III, Sec. 321(b), July 30, 1965, 79 Stat. 342,
395; Pub. L. 90-248, title I, Sec. 109(a)(2), (b)(2), Jan. 2, 1968,
81 Stat. 836; Pub. L. 92-5, title II, Sec. 204(a)(1), Mar. 17,
1971, 85 Stat. 11; Pub. L. 92-336, Sec. 204(a)(2), (b)(2), July 1,
1972, 86 Stat. 421, 422; Pub. L. 92-603, Sec. 135(a)(2), (b)(2),
Oct. 30, 1972, 86 Stat. 1362, 1363; Pub. L. 93-233, Sec. 6(a)(1),
(b)(2), Dec. 31, 1973, 87 Stat. 954, 955; Pub. L. 94-455, title
XIX, Sec. 1903(a)(1), Oct. 4, 1976, 90 Stat. 1806; Pub. L. 95-216,
title I, Sec. 101(a)(1), (b)(1), title III, Sec. 317(b)(2), Dec.
20, 1977, 91 Stat. 1510, 1511, 1540; Pub. L. 98-21, title I, Sec.
123(a)(1), Apr. 20, 1983, 97 Stat. 87.)
-REFTEXT-
REFERENCES IN TEXT
Section 233 of the Social Security Act, referred to in subsec.
(c), is classified to section 433 of Title 42, The Public Health
and Welfare.
-MISC1-
AMENDMENTS
1983 - Subsec. (a). Pub. L. 98-21 substituted table of rates for
former pars. (1) to (7) which had imposed a tax on the income of
every individual (1) with respect to wages received during the
calendar years 1974 through 1977 at the rate of 4.95 percent; (2)
with respect to wages received during the calendar year 1978 at the
rate of 5.05 percent; (3) with respect to wages received during the
calendar years 1979 and 1980 at the rate of 5.08 percent; (4) with
respect to wages received during the calendar year 1981 at the rate
of 5.35 percent; (5) with respect to wages received during the
calendar years 1982 through 1984 at the rate of 5.40 percent; (6)
with respect to wages received during the calendar years 1985
through 1989 at the rate of 5.70 percent; and (7) with respect to
wages received after Dec. 31, 1989, at the rate of 6.20 percent.
1977 - Subsec. (a). Pub. L. 95-216, Sec. 101(a)(1), substituted
"1974 through 1977" for "1974 through 2010" in par. (1),
substituted "wages received during the calendar year 1978, the rate
shall be 5.05 percent" for "wages received after December 31, 2010,
the rate shall be 5.95 percent" in par. (2), and added pars. (3) to
(7).
Subsec. (b). Pub. L. 95-216, Sec. 101(b)(1), substituted "wages
received during the calendar year 1978, the rate shall be 1.00
percent" for "wages received during the calendar years 1978 through
1980, the rate shall be 1.10 percent" in par. (2), substituted
"wages received during the calendar years 1979 and 1980, the rate
shall be 1.05 percent" for "wages received during the calendar
years 1981 through 1985, the rate shall be 1.35 percent", in par.
(3), substituted "wages received during the calendar years 1981
through 1984, the rate shall be 1.30 percent" for "wages received
after December 31, 1985, the rate shall be 1.50 percent" in par.
(4), and added pars. (5) and (6).
Subsec. (c). Pub. L. 95-216, Sec. 317(b)(2), added subsec. (c).
1976 - Subsec. (a). Pub. L. 94-455, Sec. 1903(a)(1)(A),
redesignated pars. (5) and (6) as (1) and (2), respectively. Former
pars. (1) to (4), which related to a tax rate of 3.8 percent with
respect to wages received during the calendar year 1968, a tax rate
of 4.2 percent with respect to wages received during the calendar
years 1969 and 1970, a tax rate of 4.6 percent with respect to
wages received during the calendar years 1971 and 1972, and a tax
rate of 4.85 percent with respect to wages received during the
calendar year 1973, respectively, were struck out.
Subsec. (b). Pub. L. 94-455, Sec. 1903(a)(1)(B), redesignated
pars. (3) to (6) as (1) to (4), respectively. Former pars. (1) and
(2), which related to a tax rate of .60 percent with respect to
wages received during the calendar years 1968, 1969, 1970, 1971,
and 1972 and a tax rate of 1.0 percent with respect to wages
received during the calendar year 1973, respectively, were struck
out.
1973 - Subsec. (a)(4). Pub. L. 93-233, Sec. 6(a)(1), struck out
provision for application of 4.85 percent rate of tax during
calendar years 1974, 1975, 1976, and 1977.
Subsec. (a)(5). Pub. L. 93-233, Sec. 6(a)(1), increased rate of
tax from 4.80 percent to 4.95 percent and substituted calendar year
"1974" for "1978" as the initial year for application of such rate.
Subsec. (a)(6). Pub. L. 93-233, Sec. 6(a)(1), increased rate of
tax from 5.85 percent to 5.95 percent.
Subsec. (b)(2). Pub. L. 93-233, Sec. 6(b)(2), struck out
provision for application of 1.0 percent rate of tax during
calendar years 1974, 1975, 1976, and 1977.
Subsec. (b)(3). Pub. L. 93-233, Sec. 6(b)(2), incorporated former
provision of par. (2) for taxation of wages received during
calendar years 1974, 1975, 1976, and 1977, decreased the applicable
rate of tax from 1.0 percent to 0.90 percent, and struck out
provision for 1.25 percent rate of tax for calendar years 1978,
1979, 1980.
Subsec. (b)(4). Pub. L. 93-233, Sec. 6(b)(2), incorporated former
provision of par. (3) for taxation of wages received during
calendar years 1978, 1979, and 1980, decreased the applicable rate
of tax from 1.25 percent to 1.10 percent, and struck out provision
for 1.35 percent rate of tax for calendar years 1981, 1982, 1983,
1984, and 1985.
Subsec. (b)(5). Pub. L. 93-233, Sec. 6(b)(2), incorporated former
provision of par. (4) for taxation of wages received during
calendar years 1981 through 1985 at applicable 1.35 percent rate of
tax and struck out provision for 1.45 percent rate of tax for wages
received after Dec. 31, 1985.
Subsec. (b)(6). Pub. L. 93-233, Sec. 6(b)(2), incorporated former
provision of par. (5) for taxation of wages received after Dec. 31,
1985 and increased the applicable rate of tax from 1.45 to 1.50
percent.
1972 - Subsec. (a)(3). Pub. L. 92-603, Sec. 135(a)(2)(A),
substituted "the calendar years 1971 and 1972" for "any of the
calendar years 1971 through 1977".
Subsec. (a)(3) to (5). Pub. L. 92-336, Sec. 204(a)(2),
substituted "any of the calendar years 1971 through 1977" for "the
calendar years 1971 and 1972" in par. (3), "any of the calendar
years 1978 through 2010" for "the calendar years 1973, 1974, and
1975" and "4.5" for "5.0" in par. (4), and "December 31, 2010" for
"December 31, 1975" and "5.35" for "5.15" in par. (5).
Subsec. (a)(4). Pub. L. 92-603, Sec. 135(a)(2)(B), substituted
"wages received during the calendar years 1973, 1974, 1975, 1976,
and 1977, the rate shall be 4.85 percent;" for "wages paid during
any of the calendar years 1978 through 2010, the rate shall be 4.5
per cent; and".
Subsec. (a)(5). Pub. L. 92-603, Sec. 135(a)(2)(B), substituted
"wages received during the calendar years 1978 through 2010, the
rate shall be 4.80 percent; and" for "wages paid after December 31,
2010, the rate shall be 5.35 percent".
Subsec. (a)(6). Pub. L. 92-603, Sec. 135(a)(2)(B), added par.
(6).
Subsec. (b)(2). Pub. L. 92-603, Sec. 135(b)(2), increased rate of
tax from 0.9 percent to 1.0 percent.
Subsec. (b)(2) to (5). Pub. L. 92-336, Sec. 204(b)(2), inserted
references to 1976 and 1977 and substituted "0.9" for "0.65" in
par. (2), substituted references for the calendar years 1978
through 1985 for references to the calendar years 1976 through 1979
and substituted "1.0" for "0.70" in par. (3), substituted
references for the calendar years 1986 through 1992 for references
to the calendar years 1980 through 1986 and substituted "1.1" for
"0.80" in par. (4), and substituted "1992" for "1986" and "1.2" for
"0.90" in par. (5).
Subsec. (b)(3). Pub. L. 92-603, Sec. 135(b)(2), substituted "and
1980, the rate shall be 1.25 percent" for "1980, 1981, 1982, 1983,
1984, and 1985, the rate shall be 1.0 percent".
Subsec. (b)(4). Pub. L. 92-603, Sec. 135(b)(2), substituted
"1981, 1982, 1983, 1984, and 1985, the rate shall be 1.35 percent;
and" for "1986, 1987, 1988, 1990, 1991, and 1992, the rate shall be
1.1 percent; and".
Subsec. (b)(5). Pub. L. 92-603, Sec. 135(b)(2), substituted
"December 31, 1985, the rate shall be 1.45 percent" for "December
31, 1992, the rate shall be 1.2 percent".
1971 - Subsec. (a)(4). Pub. L. 92-5 substituted "with respect to
wages received during the calendar years 1973, 1974, and 1975, the
rate shall be 5.0 percent; and" for "with respect to wages received
after December 31, 1972, the rate shall be 5.0 percent".
Subsec. (a)(5). Pub. L. 92-5 added par. (5).
1968 - Subsec. (a)(1) to (4). Pub. L. 90-248, Sec. 109(a)(2),
substituted "1968" and "3.8" for "1966" and "3.85" in par. (1) and
"1969 and 1970" and "4.2" for "1967 and 1968" and "3.9" in par.
(2), struck out reference to calendar years 1969 and 1970 from par.
(3) and substituted "4.6" and "4.4", and substituted "5.0" for
"4.85" in par. (4).
Subsec. (b)(1) to (5). Pub. L. 90-248, Sec. 109(b)(2), struck out
par. (1) provision for employee rate of 0.35 percent of wages
received with respect to employment during calendar year 1966,
redesignated pars. (2) to (6) as (1) to (5), struck out reference
to "1967" in such par. (1) and increased the rate by 0.10 percent
to 0.60, 0.65, 0.70, 0.80, and 0.90 in pars. (1) to (5),
respectively.
1965 - Pub. L. 89-97, Sec. 321(b), divided the total tax imposed
under the entire section upon income through a tax equal to
percentages of wages into two separate taxes by dividing the
section into subsecs. (a) and (b), with subsec. (a) reflecting the
tax for old-age, survivors, and disability insurance and subsec.
(b) reflecting the tax for hospital insurance, but, in the case of
subsec. (b), without regard to the provisions of section 3121(b)(9)
insofar as it relates to employees; increased from 4 1/8 percent
to 4.20 percent the rate of total tax imposed by the entire section
upon wages received during calendar year 1966 (resulting from a tax
of 3.85 percent under subsec. (a) and 0.35 percent under subsec.
(b)), increased from 4 1/8 percent to 4.40 percent the rate of
total tax imposed by the entire section upon wages received during
calendar year 1967 (resulting from a tax of 3.9 percent under
subsec. (a) and 0.50 percent under subsec. (b)), reduced from 4 5/8
percent to 4.40 percent the rate of total tax imposed by the
entire section upon wages received during calendar year 1968,
(resulting from a tax of 3.9 percent under subsec. (a) and 0.50
percent under subsec. (b)), increased from 4 5/8 percent to 4.90
percent the rate for calendar years 1969, 1970, 1971, and 1972
(resulting from a tax of 4.4 percent under subsec. (a) and 0.50
percent under subsec. (b)), increased from 4 5/8 percent to 5.40
percent the rate for calendar years 1973, 1974, and 1975,
(resulting from a tax of 4.85 percent under subsec. (a) and 0.55
percent under subsec. (b)), increased from 4 5/8 percent to 5.45
percent the rate for calendar years 1976, 1977, 1978, and 1979
(resulting from a tax of 4.85 percent under subsec. (a) and 0.60
percent under subsec. (b)), increased from 4 5/8 percent to 5.55
percent the rate for calendar years 1980 through 1986 (resulting
from a tax of 4.85 percent under subsec. (a) and 0.70 percent under
subsec. (b)), and increased the rate for calendar years after Dec.
31, 1986, to 5.65 percent (resulting from a tax of 4.85 percent
under subsec. (a) and 0.80 percent under subsec. (b)).
Subsec. (b). Pub. L. 89-97, Sec. 111(c)(5), struck out ", but
without regard to the provisions of paragraph (9) thereof insofar
as it relates to employees" after "as defined in section 3121(b)".
1961 - Pub. L. 87-64 increased rate of tax for calendar year 1962
from 3 to 3 1/8 percent, calendar years 1963 to 1965, inclusive,
from 3 1/2 to 3 5/8 percent, calendar years 1966 and 1967 from 4
to 4 1/8 percent, calendar year 1968 from 4 to 4 5/8 percent, and
for calendar years after December 31, 1968, from 4 1/2 to 4 5/8
percent.
1958 - Pub. L. 85-840 increased rate of tax by substituting
provisions imposing a tax of 2 1/2 % for calendar year 1959, 3% for
calendar years 1960 to 1962, 3 1/2 % for calendar years 1963 to
1965, 4% for calendar years 1966 to 1968, and 4 1/2 % for calendar
years beginning after Dec. 31, 1968, for provisions which imposed a
tax of 2 1/4 % for calendar years 1957 to 1959, 2 3/4 % for
calendar years 1960 to 1964, 3 1/4 % for calendar years 1965 to
1969, 3 3/4 % for calendar years 1970 to 1974, and 4 1/4 % for
calendar years beginning after Dec. 31, 1974.
1956 - Act Aug. 1, 1956, increased rate of tax with respect to
wages received during calendar years 1957 to 1959, and for all
calendar years thereafter, by one-quarter percent.
1954 - Act Sept. 1, 1954, increased the 3 1/4 percent rate of
tax for the calendar year 1970 and subsequent years to 3 1/2
percent for calendar years 1970 to 1974 and 4 percent for 1975 and
subsequent years.
EFFECTIVE DATE OF 1983 AMENDMENT
Section 123(a)(3) of Pub. L. 98-21 provided that: "The amendments
made by this subsection [amending this section and section 3111 of
this title] shall apply to remuneration paid after December 31,
1983."
EFFECTIVE DATE OF 1977 AMENDMENT
Amendment by Pub. L. 95-216 applicable with respect to
remuneration paid or received, and taxable years beginning, after
1977, see section 104 of Pub. L. 95-216, set out as a note under
section 1401 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Section 1903(d) of Pub. L. 94-455, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
amendments made by this section [see Tables for classification of
section 1903 of Pub. L. 94-455] shall apply with respect to wages
paid after December 31, 1976, except that the amendments made to
chapter 22 of the Internal Revenue Code of 1986 [formerly I.R.C.
1954] [section 3201 et seq. of this title] shall apply with respect
to compensation paid for services rendered after December 31,
1976."
EFFECTIVE DATE OF 1973 AMENDMENT
Amendment by Pub. L. 93-233 applicable only with respect to
remuneration paid after December 31, 1973, see section 6(c) of Pub.
L. 93-233, set out as a note under section 1401 of this title.
EFFECTIVE DATE OF 1972 AMENDMENTS
Amendment by Pub. L. 92-603 applicable only with respect to
remuneration paid after Dec. 31, 1972, see section 135(c) of Pub.
L. 92-603, set out as a note under section 1401 of this title.
Amendment by Pub. L. 92-336 applicable only with respect to
remuneration paid after December 31, 1972, see section 204(c) of
Pub. L. 92-336, set out as a note under section 1401 of this title.
EFFECTIVE DATE OF 1971 AMENDMENT
Section 204(b) of Pub. L. 92-5 provided that: "The amendments
made by subsection (a)(1) [amending this section] shall apply only
with respect to taxable years beginning after December 31, 1971.
The remaining amendments made by this section [amending section
3111 of this title] shall apply only with respect to remuneration
paid after December 31, 1971."
EFFECTIVE DATE OF 1968 AMENDMENT
Amendment by Pub. L. 90-248 applicable only with respect to
remuneration paid after Dec. 31, 1967, see section 109(c) of Pub.
L. 90-248, set out as a note under section 1401 of this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by section 111(c)(5) of Pub. L. 89-97 applicable to
calendar year 1966 or to any subsequent calendar year but only if
by October 1 immediately preceding such calendar year the Railroad
Retirement Tax Act (section 3201 et seq. of this title) provides
for a maximum amount of monthly compensation taxable under such Act
during all months of such calendar year equal to one-twelfth of
maximum wages which Federal Insurance Contributions Act (section
3101 et seq. of this title) provides may be counted for such
calendar year, see section 111(e) of Pub. L. 89-97, set out as an
Effective Date note under section 1395i-1 of Title 42, The Public
Health and Welfare.
Amendment by section 321(b) of Pub. L. 89-97 applicable with
respect to remuneration paid after December 31, 1965, see section
321(d) of Pub. L. 89-97, set out as a note under section 1401 of
this title.
EFFECTIVE DATE OF 1961 AMENDMENT
Amendment by Pub. L. 87-64 applicable with respect to
remuneration paid after Dec. 31, 1961, see section 201(d) of Pub.
L. 87-64, set out as a note under section 1401 of this title.
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85-840 applicable with respect to
remuneration paid after Dec. 31, 1958, see section 401(d) of Pub.
L. 85-840, set out as a note under section 1401 of this title.
EFFECTIVE DATE OF 1956 AMENDMENT
Amendment by act Aug. 1, 1956, applicable with respect to
remuneration paid after Dec. 31, 1956, see section 202(d) of such
act Aug. 1, 1956, set out as a note under section 1401 of this
title.
PENALTIES AND INTEREST NOT ASSESSED FOR FAILURE TO MAKE TIMELY
PAYMENT DURING PERIOD JANUARY 1, 1982, TO JUNE 30, 1982, OF TAXES
ATTRIBUTABLE TO AMENDMENTS BY PUB. L. 97-123
Pub. L. 97-123, Sec. 3(f), Dec. 29, 1981, 95 Stat. 1663; Pub. L.
99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"Notwithstanding any other provision of law, no penalties or
interest shall be assessed on account of any failure to make timely
payment of taxes, imposed by sections 3101, 3111, 3201(b), 3211, or
3221(b) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]
with respect to payments made for the period beginning January 1,
1982, and ending June 30, 1982, to the extent that such taxes are
attributable to this section (or the amendments made by this
section) [amending sections 3121 and 3231 of this title and section
409 of Title 42, The Public Health and Welfare, and enacting
provisions set out as notes under section 3121 of this title] and
that such failure is due to reasonable cause and not to willful
neglect."
REFERENCES TO SOCIAL SECURITY ACT
Section 402 of act Sept. 1, 1954, as amended by act Oct. 22,
1986, Pub. L. 99-514, Sec. 2, 100 Stat. 2095, provided that:
"References in the Internal Revenue Code of 1939 [former Title 26,
Internal Revenue Code], the Internal Revenue Code of 1986 [formerly
I.R.C. 1954], the Railroad Retirement Act of 1937, as amended
[section 231 et seq. of Title 45, Railroads], or any other law of
the United States to any section or subdivision of a section of the
Social Security Act [section 301 et seq. of Title 42, The Public
Health and Welfare] redesignated by this Act shall be deemed to
refer to such section or subdivision of a section as so
redesignated."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 24, 275, 406, 1402, 3102,
3121, 3125, 3126, 3127, 3201, 3211, 3231, 3306, 3502, 6051, 6053,
6205, 6413, 6521, 6652 of this title; title 2 sections 658a, 1503;
title 5 sections 8334, 8422; title 22 section 4071e; title 42
sections 401, 409, 418, 429, 910, 911, 1395i, 1395i-2; title 45
section 231e; title 50 section 2021; title 50 App. section 570.
-End-
-CITE-
26 USC Sec. 3102 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
Subchapter A - Tax on Employees
-HEAD-
Sec. 3102. Deduction of tax from wages
-STATUTE-
(a) Requirement
The tax imposed by section 3101 shall be collected by the
employer of the taxpayer, by deducting the amount of the tax from
the wages as and when paid. An employer who in any calendar year
pays to an employee cash remuneration to which paragraph (7)(B) of
section 3121(a) is applicable may deduct an amount equivalent to
such tax from any such payment of remuneration, even though at the
time of payment the total amount of such remuneration paid to the
employee by the employer in the calendar year is less than the
applicable dollar threshold (as defined in section 3121(x)) for
such year; and an employer who in any calendar year pays to an
employee cash remuneration to which paragraph (7)(C) or (10) of
section 3121(a) is applicable may deduct an amount equivalent to
such tax from any such payment of remuneration, even though at the
time of payment the total amount of such remuneration paid to the
employee by the employer in the calendar year is less than $100;
and an employer who in any calendar year pays to an employee cash
remuneration to which paragraph (8)(B) of section 3121(a) is
applicable may deduct an amount equivalent to such tax from any
such payment of remuneration, even though at the time of payment
the total amount of such remuneration paid to the employee by the
employer in the calendar year is less than $150 and the employee
has not performed agricultural labor for the employer on 20 days or
more in the calendar year for cash remuneration computed on a time
basis; and an employer who is furnished by an employee a written
statement of tips (received in a calendar month) pursuant to
section 6053(a) to which paragraph (12)(B) of section 3121(a) is
applicable may deduct an amount equivalent to such tax with respect
to such tips from any wages of the employee (exclusive of tips)
under his control, even though at the time such statement is
furnished the total amount of the tips included in statements
furnished to the employer as having been received by the employee
in such calendar month in the course of his employment by such
employer is less than $20.
(b) Indemnification of employer
Every employer required so to deduct the tax shall be liable for
the payment of such tax, and shall be indemnified against the
claims and demands of any person for the amount of any such payment
made by such employer.
(c) Special rule for tips
(1) In the case of tips which constitute wages, subsection (a)
shall be applicable only to such tips as are included in a written
statement furnished to the employer pursuant to section 6053(a),
and only to the extent that collection can be made by the employer,
at or after the time such statement is so furnished and before the
close of the 10th day following the calendar month (or, if
paragraph (3) applies, the 30th day following the year) in which
the tips were deemed paid, by deducting the amount of the tax from
such wages of the employee (excluding tips, but including funds
turned over by the employee to the employer pursuant to paragraph
(2)) as are under control of the employer.
(2) If the tax imposed by section 3101, with respect to tips
which are included in written statements furnished in any month to
the employer pursuant to section 6053(a), exceeds the wages of the
employee (excluding tips) from which the employer is required to
collect the tax under paragraph (1), the employee may furnish to
the employer on or before the 10th day of the following month (or,
if paragraph (3) applies, on or before the 30th day of the
following year) an amount of money equal to the amount of the
excess.
(3) The Secretary may, under regulations prescribed by him,
authorize employers -
(A) to estimate the amount of tips that will be reported by the
employee pursuant to section 6053(a) in any calendar year,
(B) to determine the amount to be deducted upon each payment of
wages (exclusive of tips) during such year as if the tips so
estimated constituted the actual tips so reported, and
(C) to deduct upon any payment of wages (other than tips, but
including funds turned over by the employee to the employer
pursuant to paragraph (2)) to such employee during such year (and
within 30 days thereafter) such amount as may be necessary to
adjust the amount actually deducted upon such wages of the
employee during the year to the amount required to be deducted in
respect of tips included in written statements furnished to the
employer during the year.
(4) If the tax imposed by section 3101 with respect to tips which
constitute wages exceeds the portion of such tax which can be
collected by the employer from the wages of the employee pursuant
to paragraph (1) or paragraph (3), such excess shall be paid by the
employee.
(d) Special rule for certain taxable group-term life insurance
benefits
(1) In general
In the case of any payment for group-term life insurance to
which this subsection applies -
(A) subsection (a) shall not apply,
(B) the employer shall separately include on the statement
required under section 6051 -
(i) the portion of the wages which consists of payments for
group-term life insurance to which this subsection applies,
and
(ii) the amount of the tax imposed by section 3101 on such
payments, and
(C) the tax imposed by section 3101 on such payments shall be
paid by the employee.
(2) Benefits to which subsection applies
This subsection shall apply to any payment for group-term life
insurance to the extent -
(A) such payment constitutes wages, and
(B) such payment is for coverage for periods during which an
employment relationship no longer exists between the employee
and the employer.
(e) Special rule for certain transferred Federal employees
In the case of any payments of wages for service performed in the
employ of an international organization pursuant to a transfer to
which the provisions of section 3121(y) are applicable -
(1) subsection (a) shall not apply,
(2) the head of the Federal agency from which the transfer was
made shall separately include on the statement required under
section 6051 -
(A) the amount determined to be the amount of the wages for
such service, and
(B) the amount of the tax imposed by section 3101 on such
payments, and
(3) the tax imposed by section 3101 on such payments shall be
paid by the employee.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 415; Sept. 1, 1954, ch. 1206,
title II, Sec. 205A, 68 Stat. 1093; Aug. 1, 1956, ch. 836, title
II, Sec. 201(h)(3), 70 Stat. 841; Pub. L. 89-97, title III, Sec.
313(c)(1), (2), July 30, 1965, 79 Stat. 382, 383; Pub. L. 94-455,
title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub.
L. 95-216, title III, Sec. 355(a), (b), Dec. 20, 1977, 91 Stat.
1555; Pub. L. 101-508, title V, Sec. 5124(a), Nov. 5, 1990, 104
Stat. 1388-284; Pub. L. 103-296, title III, Sec. 319(a)(3), Aug.
15, 1994, 108 Stat. 1534; Pub. L. 103-387, Sec. 2(a)(1)(D), Oct.
22, 1994, 108 Stat. 4072.)
-MISC1-
AMENDMENTS
1994 - Subsec. (a). Pub. L. 103-387 in second sentence
substituted "An employer who in any calendar year" for "An employer
who in any calendar quarter" and "remuneration paid to the employee
by the employer in the calendar year is less than the applicable
dollar threshold (as defined in section 3121(x)) for such year" for
"remuneration paid to the employee by the employer in the calendar
quarter is less than $50".
Subsec. (e). Pub. L. 103-296 added subsec. (e).
1990 - Subsec. (d). Pub. L. 101-508 added subsec. (d).
1977 - Subsec. (a). Pub. L. 95-216, Sec. 355(a), substituted
"cash remuneration to which paragraph (7)(B) of section 3121(a) is
applicable" for "cash remuneration to which paragraph (7)(B) or (C)
or (10) of section 3121(a) is applicable" and inserted "and an
employer who in any calendar year pays to an employee cash
remuneration to which paragraph (7)(C) or (10) of section 3121(a)
is applicable may deduct an amount equivalent to such tax from any
such payment of remuneration, even though at the time of payment
the total amount of such remuneration paid to the employee by the
employer in the calendar year is less than $100;".
Subsec. (c)(1), (2). Pub. L. 95-216, Sec. 355(b)(1), substituted
"year" for "quarter" wherever appearing.
Subsec. (c)(3)(A). Pub. L. 95-216, Sec. 355(b)(2)(A), substituted
"in any calendar year" for "in any quarter of the calendar year".
Subsec. (c)(3)(B), (C). Pub. L. 95-216, Sec. 355(b)(2)(B),
substituted "year" for "quarter" wherever appearing.
1976 - Subsec. (c)(3). Pub. L. 94-455 struck out "or his
delegate" after "Secretary".
1965 - Subsec. (a). Pub. L. 89-97, Sec. 313(c)(2), inserted
provisions at end of second sentence allowing a deduction from any
wages of an employee of an amount equivalent to the tax on tips
when an employer is furnished with a written statement of tips
received by an employee.
Subsec. (c). Pub. L. 89-97, Sec. 313(c)(1), added subsec. (c).
1956 - Subsec. (a). Act Aug. 1, 1956, substituted "$150 and the
employee has not performed agricultural labor for the employer on
20 days or more in the calendar year for cash remuneration computed
on a time basis" for "$100".
1954 - Subsec. (a). Act Sept. 1, 1954, inserted last sentence
permitting in certain instances an employer to deduct employee tax
even though payment to employee is less than $50 for calendar
quarter or $100 for calendar year.
EFFECTIVE DATE OF 1994 AMENDMENTS
Section 2(a)(3) of Pub. L. 103-387 provided that:
"(A) In general. - Except as provided in subparagraph (B), the
amendments made by this subsection [amending this section, section
3121 of this title, and sections 409 and 410 of Title 42, The
Public Health and Welfare] shall apply to remuneration paid after
December 31, 1993.
"(B) Excluded employment. - The amendments made by paragraphs
(1)(C) and (2)(B) [amending section 3121 of this title and section
410 of Title 42] shall apply to services performed after December
31, 1994."
Amendment by Pub. L. 103-296 applicable with respect to service
performed after calendar quarter following calendar quarter in
which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103-296,
set out as a note under section 1402 of this title.
EFFECTIVE DATE OF 1990 AMENDMENT
Section 5124(c) of Pub. L. 101-508 provided that: "The amendments
made by this section [amending this section and section 3202 of
this title] shall apply to coverage provided after December 31,
1990."
EFFECTIVE DATE OF 1977 AMENDMENT
Section 355(c) of Pub. L. 95-216 provided that: "The amendments
made by this section [amending this section] shall apply with
respect to remuneration paid and to tips received after December
31, 1977."
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89-97 applicable only with respect to tips
received by employees after 1965, see section 313(f) of Pub. L.
89-97, set out as an Effective Date note under section 6053 of this
title.
NO LOSS OF SOCIAL SECURITY COVERAGE FOR 1994; CONTINUATION OF W-2
FILING REQUIREMENT
Section 2(a)(4) of Pub. L. 103-387 provided that:
"Notwithstanding the amendments made by this subsection [amending
this section, section 3121 of this title, and sections 409 and 410
of Title 42, The Public Health and Welfare], if the wages (as
defined in section 3121(a) of the Internal Revenue Code of 1986)
paid during 1994 to an employee for domestic service in a private
home of the employer are less than $1,000 -
"(A) the employer shall file any return or statement required
under section 6051 of such Code with respect to such wages
(determined without regard to such amendments), and
"(B) the employee shall be entitled to credit under section 209
of the Social Security Act [42 U.S.C. 409] with respect to any
such wages required to be included on any such return or
statement."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 3402, 3505, 3507, 6053 of
this title.
-End-
-CITE-
26 USC Subchapter B - Tax on Employers 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
Subchapter B - Tax on Employers
-HEAD-
SUBCHAPTER B - TAX ON EMPLOYERS
-MISC1-
Sec.
3111. Rate of tax.
3112. Instrumentalities of the United States.
[3113. Repealed.]
AMENDMENTS
1976 - Pub. L. 94-455, title XIX, Sec. 1903(b), Oct. 4, 1976, 90
Stat. 1810, struck out item 3113 "District of Columbia credit
unions".
1956 - Act Aug. 1, 1956, ch. 836, title II, Sec. 201(a)(2), 70
Stat. 839, added item 3113.
-End-
-CITE-
26 USC Sec. 3111 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
Subchapter B - Tax on Employers
-HEAD-
Sec. 3111. Rate of tax
-STATUTE-
(a) Old-age, survivors, and disability insurance
In addition to other taxes, there is hereby imposed on every
employer an excise tax, with respect to having individuals in his
employ, equal to the following percentages of the wages (as defined
in section 3121(a)) paid by him with respect to employment (as
defined in section 3121(b)) -
In cases of wages paid during: The rate shall be:
--------------------------------------------------------------------
1984, 1985, 1986, or 1987 5.7 percent
1988 or 1989 6.06 percent
1990 or thereafter 6.2 percent.
--------------------------------------------------------------------
(b) Hospital insurance
In addition to the tax imposed by the preceding subsection, there
is hereby imposed on every employer an excise tax, with respect to
having individuals in his employ, equal to the following
percentages of the wages (as defined in section 3121(a)) paid by
him with respect to employment (as defined in section 3121(b)) -
(1) with respect to wages paid during the calendar years 1974
through 1977, the rate shall be 0.90 percent;
(2) with respect to wages paid during the calendar year 1978,
the rate shall be 1.00 percent;
(3) with respect to wages paid during the calendar years 1979
and 1980, the rate shall be 1.05 percent;
(4) with respect to wages paid during the calendar years 1981
through 1984, the rate shall be 1.30 percent;
(5) with respect to wages paid during the calendar year 1985,
the rate shall be 1.35 percent; and
(6) with respect to wages paid after December 31, 1985, the
rate shall be 1.45 percent.
(c) Relief from taxes in cases covered by certain international
agreements
During any period in which there is in effect an agreement
entered into pursuant to section 233 of the Social Security Act
with any foreign country, wages received by or paid to an
individual shall be exempt from the taxes imposed by this section
to the extent that such wages are subject under such agreement to
taxes or contributions for similar purposes under the social
security system of such foreign country.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 416; Sept. 1, 1954, ch. 1206,
title II, Sec. 208(c), 68 Stat. 1094; Aug. 1, 1956. ch. 836, title
II, Sec. 202(c), 70 Stat. 845; Pub. L. 85-840, title IV, Sec.
401(c), Aug. 28, 1958, 72 Stat. 1042; Pub. L. 87-64, title II, Sec.
201(c), June 30, 1961, 75 Stat. 141; Pub. L. 89-97, title I, Sec.
111(c)(6), title III, Sec. 321(c), July 30, 1965, 79 Stat. 343,
396; Pub. L. 90-248, title I, Sec. 109(a)(3), (b)(3), Jan. 2, 1968,
81 Stat. 836, 837; Pub. L. 92-5, title II, Sec. 204(a)(2), Mar. 17,
1971, 85 Stat. 11; Pub. L. 92-336, title II, Sec. 204(a)(3),
(b)(3), July 1, 1972, 86 Stat. 421, 422; Pub. L. 92-603, title I,
Sec. 135(a)(3), (b)(3), Oct. 30, 1972, 86 Stat. 1363, 1364; Pub. L.
93-233, Sec. 6(a)(2), (b)(3), Dec. 31, 1973, 87 Stat. 954, 955;
Pub. L. 94-455, title XIX, Sec. 1903(a)(1), Oct. 4, 1976, 90 Stat.
1806; Pub. L. 95-216, title I, Sec. 101(a)(2), (b)(2), title III,
Secs. 315(b), 317(b)(2), Dec. 20, 1977, 91 Stat. 1511, 1512, 1537,
1540; Pub. L. 98-21, title I, Sec. 123(a)(2), Apr. 20, 1983, 97
Stat. 88; Pub. L. 100-203, title IX, Sec. 9006(b)(1), Dec. 22,
1987, 101 Stat. 1330-289; Pub. L. 100-647, title VIII, Sec.
8016(a)(5), Nov. 10, 1988, 102 Stat. 3793.)
-REFTEXT-
REFERENCES IN TEXT
Section 233 of the Social Security Act, referred to in subsec.
(c), is classified to section 433 of Title 42, The Public Health
and Welfare.
-MISC1-
AMENDMENTS
1988 - Subsecs. (a), (b). Pub. L. 100-647 made technical
correction to directory language of Pub. L. 100-203, Sec.
9006(b)(1), see 1987 Amendment note below.
1987 - Subsecs. (a), (b). Pub. L. 100-203, as amended by Pub. L.
100-647, struck out "and (t)" after "3121(a)" in introductory
provisions.
1983 - Subsec. (a). Pub. L. 98-21 substituted table of rates for
pars. (1) to (7) which had imposed a tax on every employer (1) with
respect to wages paid during the calendar years 1974 through 1977
at the rate of 4.95 percent, (2) with respect to wages paid during
the calendar year 1978 at the rate of 5.05 percent, (3) with
respect to wages paid during the calendar years 1979 and 1980 at
the rate of 5.08 percent, (4) with respect to wages paid during the
calendar year 1981 at the rate of 5.35 percent, (5) with respect to
wages paid during the calendar years 1982 through 1984 at the rate
of 5.40 percent, (6) with respect to wages paid during the calendar
years 1985 through 1989 at the rate of 5.70 percent, and (7) with
respect to wages paid after Dec. 31, 1989, at the rate of 6.20
percent.
1977 - Subsec. (a). Pub. L. 95-216, Secs. 101(a)(2), 315(b),
substituted "(as defined in section 3121(a) and (t))" for "(as
defined in section 3121(a))" in provisions preceding par. (1),
substituted "1974 through 1977" for "1974 through 2010" in par.
(1), substituted "wages paid during the calendar year 1978, the
rate shall be 5.05 percent" for "wages paid after December 31,
2010, the rate shall be 5.95 percent" in par. (2), and added pars.
(3) to (7).
Subsec. (b). Pub. L. 95-216, Secs. 101(b)(2), 315(b), substituted
"(as defined in section 3121(a) and (t))" for "(as defined in
section 3121(a))" in provisions preceding par. (1), substituted
"wages paid during the calendar year 1978, the rate shall be 1.00
percent" for "wages paid during the calendar years 1978 through
1980, the rate shall be 1.10 percent", in par. (2), substituted
"wages paid during the calendar years 1979 and 1980, the rate shall
be 1.05 percent" for wages paid during the calendar years 1981
through 1985, the rate shall be 1.35 percent" in par. (3),
substituted "wages paid during the calendar years 1981 through
1984, the rate shall be 1.30 percent" for "wages paid after
December 31, 1985, the rate shall be 1.50 percent" in par. (4), and
added pars. (5) and (6).
Subsec. (c). Pub. L. 95-216, Sec. 317(b)(2), added subsec. (c).
1976 - Subsec. (a). Pub. L. 94-455, Sec. 1903(a)(1)(A),
redesignated pars. (5) and (6) as (1) and (2). Former pars. (1) to
(4), which related to a tax rate of 3.8 percent with respect to
wages received during the taxable year 1968, a tax rate of 4.2
percent with respect to wages received during the calendar year
1969 and 1970, a tax rate of 4.6 percent with respect to wages
received during the calendar years 1971 and 1972, and a tax rate of
4.85 percent with respect to wages received during the calendar
year 1973, respectively, were struck out.
Subsec. (b). Pub. L. 94-455, Sec. 1903(a)(1)(B), redesignated
pars. (3) to (6) as (1) to (4), respectively. Former pars. (1) and
(2), which related to a tax rate of .60 percent with respect to
wages received during the calendar years 1968, 1969, 1970, 1971,
and 1972 and a tax rate of 1.0 percent with respect to wages
received during the calendar year 1973, respectively, were struck
out.
1973 - Subsec. (a)(4). Pub. L. 93-233, Sec. 6(a)(2), struck out
provision for application of 4.85 percent rate of tax during
calendar years 1974, 1975, 1976, and 1977.
Subsec. (a)(5). Pub. L. 93-233, Sec. 6(a)(2), increased rate of
tax from 4.80 percent to 4.95 percent and substituted calendar year
"1974" to "1978" as initial year for application of such rate.
Subsec. (a)(6). Pub. L. 93-233, Sec. 6(a)(2), increased rate of
tax from 5.85 percent to 5.95 percent.
Subsec. (b)(2). Pub. L. 93-233, Sec. 6(b)(3), struck out
provision for application of 1.0 percent rate of tax during
calendar years 1974, 1975, 1976, and 1977.
Subsec. (b)(3). Pub. L. 93-233, Sec. 6(b)(3), incorporated former
provision of par. (2) for taxation of wages received during
calendar years 1974, 1975, 1976, and 1977, decreased the applicable
rate of tax from 1.0 percent to 0.90 percent, and struck out
provision for 1.25 percent rate of tax for calendar years 1978,
1979, and 1980.
Subsec. (b)(4). Pub. L. 93-233, Sec. 6(b)(3), incorporated former
provision of par. (3) for taxation of wages received during
calendar years 1978, 1979, and 1980, decreased the applicable rate
of tax from 1.25 percent to 1.10 percent, and struck out provision
for 1.35 percent rate of tax for calendar years 1981, 1982, 1983,
1984, and 1985.
Subsec. (b)(5). Pub. L. 93-233, Sec. 6(b)(3), incorporated former
provision of par. (4) for taxation of wages received during
calendar years 1981 through 1985 at applicable 1.35 percent rate of
tax and struck out provision for 1.45 percent rate of tax for wages
received after Dec. 31, 1985.
Subsec. (b)(6). Pub. L. 93-233, Sec. 6(b)(3), incorporated former
provision of par. (5) for taxation of wages received after Dec. 31,
1985 and increased the applicable rate of tax from 1.45 percent to
1.50 percent.
1972 - Subsec. (a)(3). Pub. L. 92-603, Sec. 135(a)(3)(A),
substituted "the calendar years 1971 and 1972" for "any of the
calendar years 1971 through 1977".
Subsec. (a)(3) to (5). Pub. L. 92-336, Sec. 204(a)(3),
substituted "any of the calendar years 1971 through 1977" for "the
calendar years 1971 and 1972" in par. (3), "any of the calendar
years 1978 through 2010" for "the calendar years 1973, 1974, and
1975" and "4.5" for "5.0" in par. (4), and "December 31, 2010" for
"December 31, 1975" and "5.35" for "5.15" in par. (5).
Subsec. (a)(4). Pub. L. 92-603, Sec. 135(a)(3)(B), substituted
"received during the calendar years 1973, 1974, 1975, 1976, and
1977, the rate shall be 4.85 percent;" for "received during any of
the calendar years 1978 through 2010, the rate shall be 4.5
percent; and".
Subsec. (a)(5). Pub. L. 92-603, Sec. 135(a)(3)(B), substituted
"received during the calendar years 1978 through 2010, the rate
shall be 4.80 percent; and" for "received after December 31, 2010,
the rate shall be 5.35 percent".
Subsec. (a)(6). Pub. L. 92-603, Sec. 135(a)(3)(B), added par.
(6).
Subsec. (b)(2). Pub. L. 92-603, Sec. 135(b)(3), increased rate to
1.0 percent from 0.9 percent.
Subsec. (b)(2) to (5). Pub. L. 92-336, Sec. 204(b)(3), inserted
references to 1976 and 1977 and substituted "0.9" for "0.65" in
par. (2), substituted references for the calendar years 1978
through 1985 for references to the calendar years 1976 through 1979
and substituted "1.0" for "0.70" in par. (3), substituted
references for the calendar years 1986 through 1992 for references
to the calendars 1980 through 1986 and substituted "1.1" for "0.80"
in par. (4), and substituted "1992" and "1986" and "1.2" for "0.9"
in par. (5).
Subsec. (b)(3). Pub. L. 92-603, Sec. 135(b)(3), substituted "and
1980, the rate shall be 1.25 percent" for "1980, 1981, 1982, 1983,
1984, and 1985, the rate shall be 1.0 percent".
Subsec. (b)(4). Pub. L. 92-603, Sec. 135(b)(3), substituted
"1981, 1982, 1983, 1984, and 1985, the rate shall be 1.35 percent"
for "1986, 1987, 1988, 1989, 1990, 1991, and 1992, the rate shall
be 1.1 percent".
Subsec. (b)(5). Pub. L. 92-603, Sec. 135(b)(3), substituted
"1985, the rate shall be 1.45 percent" for "1992, the rate shall be
1.2 percent".
1971 - Subsec. (a)(4). Pub. L. 92-5 substituted "with respect to
wages paid during the calendar years 1973, 1974, and 1975, the rate
shall be 5.0 percent; and" for "with respect to wages paid after
December 31, 1972, the rate shall be 5.0 percent".
Subsec. (a)(5). Pub. L. 92-5 added par. (5).
1968 - Subsec. (a)(1) to (4). Pub. L. 90-248, Sec. 109(a)(3),
substituted "1968" and "3.8" for "1966" and "3.85" in par. (1) and
"1969 and 1970" and "4.2" for "1967 and 1968" and "3.9" in par.
(2), struck out reference to calendar years 1969 and 1970 from par.
(3) and substituted therein "4.6" for "4.4", and substituted "5.0"
for "4.85" in par. (4).
Subsecs. (b)(1) to (5). Pub. L. 90-248, Sec. 109(b)(3), struck
out par. (1) provision for employer rate of 0.35 percent of wages
paid with respect to employment during calendar year 1966,
redesignated pars. (2) to (6) as (1) to (5), struck out reference
to "1967" in such par. (1) and increased the rate by 0.10 percent
to 0.60, 0.65, 0.70, 0.80, and 0.90 in pars. (1) to (5),
respectively.
1965 - Pub. L. 89-97, Sec. 321(c), divided the total excise tax
imposed under the entire section upon employers through a tax equal
to percentages of wages paid by him into two separate taxes by
dividing the section into subsecs. (a) and (b), with subsec. (a)
reflecting the tax for old-age, survivors, and disability
insurance, and subsec. (b) reflecting the tax for hospital
insurance, but, in the case of subsec. (b), without regard to the
provisions of section 3121(b)(9) insofar as it relates to
employees; increased from 4 1/8 percent to 4.20 percent the rate
of total tax imposed by the entire section upon wages paid during
calendar year 1966 (resulting from a tax of 3.85 percent under
subsec. (a) and 0.35 percent under subsec. (b)), increased from 4
1/8 percent to 4.40 percent the rate of total tax imposed by the
entire section upon wages paid during calendar year 1967 (resulting
from a tax of 3.9 percent under subsec. (a) and 0.50 percent under
subsec. (b)), reduced from 4 5/8 percent to 4.40 percent the rate
of total tax imposed by the entire section upon wages paid during
calendar year 1968 (resulting from a tax of 3.9 percent under
subsec. (a) and 0.50 percent under subsec. (b)), increased from 4
5/8 percent to 4.90 percent the rate of total tax imposed by the
entire section upon wages paid during the calendar years 1969,
1970, 1971, and 1972 (resulting from a tax of 4.4 percent under
subsec. (a) and 0.50 percent under subsec. (b)), increased from 4
5/8 percent to 5.40 percent the rate for calendar years 1973,
1974, and 1975 (resulting from a tax of 4.85 percent under subsec.
(a) and 0.55 percent under subsec. (b)), increased from 4 5/8
percent to 5.45 percent the rate for calendar years 1976, 1977,
1978, and 1979 (resulting from a tax of 4.85 percent under subsec.
(a) and 0.60 percent under subsec. (b)), increased from 4 5/8
percent to 5.55 percent the rate for calendar years 1980 through
1986 (resulting from a tax of 4.85 percent under subsec. (a) and
0.70 percent under subsec. (b)), and increased the rate from 4 5/8
percent to 5.65 percent for calendar years after December 31, 1986
(resulting from a tax of 4.85 percent under subsec. (a) and 0.80
percent under subsec. (b)).
Subsec. (b). Pub. 89-97, Sec. 111(c)(6), struck out ", but
without regard to the provisions of paragraph (9) thereof insofar
as it relates to employees" after "as defined in section 3121(b)".
1961 - Pub. L. 87-64 increased rate of tax for calendar year 1962
from 3 to 3 1/8 percent, calendar years 1963 to 1965, inclusive,
from 3 1/2 to 3 5/8 percent, calendar years 1966 and 1967 from 4
to 4 1/8 percent, calendar year 1968 from 4 to 4 5/8 percent, and
for calendar years after December 31, 1968, from 4 1/2 to 4 5/8
percent.
1958 - Pub. L. 85-840 increased rate of tax by substituting
provisions imposing a tax of 2 1/2 percent for calendar year 1959,
3 percent for calendar years 1960-62, 3 1/2 percent for calendar
years 1963-65, 4 percent for calendar years 1966-68, and 4 1/2
percent for calendar years beginning after Dec. 31, 1968, for
provisions which imposed a tax of 2 1/4 percent for calendar years
1957-59, 2 3/4 percent for calendar years 1960-64, 3 1/4 percent
for calendar years 1965-69, 3 3/4 percent for calendar years
1970-74, and 4 1/4 percent for calendar years beginning after Dec.
31, 1974.
1956 - Act Aug. 1, 1956, increased rate of tax with respect to
wages paid during calendar years 1957 to 1959, and for all calendar
years thereafter, by one-quarter percent.
1954 - Act Sept. 1, 1954, increased 3 1/4 percent rate of tax
for calendar year 1970 and subsequent years to 3 1/2 percent for
calendar years 1970 to 1974 and 4 percent for 1975 and subsequent
years.
EFFECTIVE DATE OF 1988 AMENDMENT
Section 8016(b) of Pub. L. 100-647 provided that:
"(1) Except as provided in paragraph (2), the amendments made by
this section [amending this section, sections 3121 and 3306 of this
title, and sections 405, 410, and 411 of Title 42, The Public
Health and Welfare] shall be effective on the date of the enactment
of this Act [Nov. 10, 1988].
"(2) Any amendment made by this section to a provision of a
particular Public Law which is referred to by its number, or to a
provision of the Social Security Act [42 U.S.C. 301 et seq.] or the
Internal Revenue Code of 1986 as added or amended by a provision of
a particular Public Law which is so referred to, shall be effective
as though it had been included or reflected in the relevant
provisions of that Public Law at the time of its enactment."
EFFECTIVE DATE OF 1987 AMENDMENT
Section 9006(c) of Pub. L. 100-203 provided that: "The amendments
made by this section [amending this section and section 3121 of
this title] shall apply with respect to tips received (and wages
paid) on and after January 1, 1988."
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by Pub. L. 98-21 applicable to remuneration paid after
Dec. 31, 1983, see section 123(a)(3) of Pub. L. 98-21, set out as a
note under section 3101 of this title.
EFFECTIVE DATE OF 1977 AMENDMENT
Amendment by section 101(a)(2), (b)(2) of Pub. L. 95-216
applicable with respect to remuneration paid or received, and
taxable years beginning, after 1977, see section 104 of Pub. L.
95-216, set out as a note under section 1401 of this title.
Section 315(c) of Pub. L. 95-216 provided that: "The amendments
made by this section [amending this section and section 3121 of
this title] shall apply with respect to wages paid with respect to
employment performed in months after December 1977."
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by Pub. L. 94-455 applicable with respect to wages paid
after Dec. 31, 1976, see section 1903(d) of Pub. L. 94-455, set out
as a note under section 3101 of this title.
EFFECTIVE DATE OF 1973 AMENDMENT
Amendment by Pub. L. 93-233 applicable only with respect to
remuneration paid after December 31, 1973, see section 6(c) of Pub.
L. 93-233, set out as a note under section 1401 of this title.
EFFECTIVE DATE OF 1972 AMENDMENTS
Amendment by Pub. L. 92-603 applicable only with respect to
remuneration paid after Dec. 31, 1972, see section 135(c) of Pub.
L. 92-603, set out as a note under section 1401 of this title.
Amendment by Pub. L. 92-336 applicable only with respect to
remuneration paid after December 31, 1972, see section 204(c) of
Pub. L. 92-336, set out as a note under section 1401 of this title.
EFFECTIVE DATE OF 1971 AMENDMENT
Amendment by Pub. L. 92-5 applicable only with respect to
remuneration paid after Dec. 31, 1971, see section 204(b) of Pub.
L. 92-5, set out as a note under section 3101 of this title.
EFFECTIVE DATE OF 1968 AMENDMENT
Amendment by Pub. L. 90-248 applicable only with respect to
remuneration paid after Dec. 31, 1967, see section 109(c) of Pub.
L. 90-248, set out as a note under section 1401 of this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by section 111(c)(6) of Pub. L. 89-97 applicable to
calendar year 1966 or to any subsequent calendar year but only if
by October 1 immediately preceding such calendar year the Railroad
Retirement Tax Act (section 3201 et seq. of this title) provides
for a maximum amount of monthly compensation taxable under such Act
during all months of such calendar year equal to one-twelfth of
maximum wages which Federal Insurance Contributions Act (section
3101 et seq. of this title) provides may be counted for such
calendar year, see section 111(e) of Pub. L. 89-97, set out as an
Effective Date note under section 1395i-1 of Title 42, The Public
Health and Welfare.
Amendment by section 321(c) of Pub. L. 89-97 applicable with
respect to remuneration paid after December 31, 1965, see section
321(d) of Pub. L. 89-97, set out as a note under section 1401 of
this title.
EFFECTIVE DATE OF 1961 AMENDMENT
Amendment by Pub. L. 87-64 applicable with respect to
remuneration paid after Dec. 31, 1961, see section 201(d) of Pub.
L. 87-64, set out as a note under section 1401 of this title.
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85-840 applicable with respect to
remuneration paid after Dec. 31, 1958, see section 401(d) of Pub.
L. 85-840, set out as a note under section 1401 of this title.
EFFECTIVE DATE OF 1956 AMENDMENT
Amendment by act Aug. 1, 1956, applicable with respect to
remuneration paid after Dec. 31, 1956, see section 202(d) of such
act Aug. 1, 1956, set out as a note under section 1401 of this
title.
PENALTIES AND INTEREST NOT ASSESSED FOR FAILURE TO MAKE TIMELY
PAYMENT DURING PERIOD JANUARY 1, 1982, TO JUNE 30, 1982, OF TAXES
ATTRIBUTABLE TO AMENDMENTS BY PUB. L. 97-123
For provision that no penalties or interest shall be assessed on
account of any failure to make timely payment of taxes imposed by
this section with respect to payments made for the period Jan. 1,
1982, and ending June 30, 1982, to the extent that such taxes are
attributable to section 3 of Pub. L. 97-123 or the amendments made
by that section, see section 3(f) of Pub. L. 97-123, set out as a
note under section 3101 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 45B, 401, 3112, 3121,
3122, 3125, 3126, 3127, 3211, 3221, 3507, 6051, 6205, 6413, 6674,
6690 of this title; title 2 sections 162b, 658a, 1503, 2064; title
10 section 2467; title 42 sections 401, 401a, 418, 429, 910, 1395i,
1395i-2, 1395ww, 12594.
-End-
-CITE-
26 USC Sec. 3112 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
Subchapter B - Tax on Employers
-HEAD-
Sec. 3112. Instrumentalities of the United States
-STATUTE-
Notwithstanding any other provision of law (whether enacted
before or after the enactment of this section) which grants to any
instrumentality of the United States an exemption from taxation,
such instrumentality shall not be exempt from the tax imposed by
section 3111 unless such other provision of law grants a specific
exemption, by reference to section 3111 (or the corresponding
section of prior law), from the tax imposed by such section.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 416.)
-End-
-CITE-
26 USC Sec. 3113 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
Subchapter B - Tax on Employers
-HEAD-
[Sec. 3113. Repealed. Pub. L. 94-455, title XIX, Sec. 1903(a)(2),
Oct. 4, 1976, 90 Stat. 1806]
-MISC1-
Section, added Aug. 1, 1956, ch. 836, title II, Sec. 201(a)(1),
70 Stat. 839, related to a restriction on exemptions from taxation
for District of Columbia credit unions with respect to the tax
imposed by section 3111 of this title.
EFFECTIVE DATE OF REPEAL
Repeal applicable with respect to wages paid after Dec. 31, 1976,
see section 1903(d) of Pub. L. 94-455, set out as an Effective Date
of 1976 Amendment note under section 3101 of this title.
-End-
-CITE-
26 USC Subchapter C - General Provisions 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
Subchapter C - General Provisions
-HEAD-
SUBCHAPTER C - GENERAL PROVISIONS
-MISC1-
Sec.
3121. Definitions.
3122. Federal service.
3123. Deductions as constructive payments.
3124. Estimate of revenue reduction.
3125. Returns in the case of governmental employees in
States, Guam, American Samoa, and the District of
Columbia.
3126. Return and payment by governmental employer.
3127. Exemption for employers and their employees where both
are members of religious faiths opposed to
participation in Social Security Act programs.
3128. Short title.
AMENDMENTS
1988 - Pub. L. 100-647, title VIII, Sec. 8007(a)(2), Nov. 10,
1988, 102 Stat. 3782, added item 3127 and redesignated former item
3127 as 3128.
1986 - Pub. L. 99-509, title IX, Sec. 9002(a)(2), Oct. 21, 1986,
100 Stat. 1971, added item 3126 and redesignated former item 3126
as 3127.
Pub. L. 99-272, title XIII, Sec. 13205(a)(2)(A)(iii), Apr. 7,
1986, 100 Stat. 315, inserted "States," in item 3125.
1965 - Pub. L. 89-97, title III, Sec. 317(c)(3), July 30, 1965,
79 Stat. 389, inserted reference to the District of Columbia in
item 3125.
1960 - Pub. L. 86-778, title I, Sec. 103(q)(2), Sept. 13, 1960,
74 Stat. 940, added item 3125 and redesignated former item 3125 as
3126.
-End-
-CITE-
26 USC Sec. 3121 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
Subchapter C - General Provisions
-HEAD-
Sec. 3121. Definitions
-STATUTE-
(a) Wages
For purposes of this chapter, the term "wages" means all
remuneration for employment, including the cash value of all
remuneration (including benefits) paid in any medium other than
cash; except that such term shall not include -
(1) in the case of the taxes imposed by sections 3101(a) and
3111(a) that part of the remuneration which, after remuneration
(other than remuneration referred to in the succeeding paragraphs
of this subsection) equal to the contribution and benefit base
(as determined under section 230 of the Social Security Act) with
respect to employment has been paid to an individual by an
employer during the calendar year with respect to which such
contribution and benefit base is effective, is paid to such
individual by such employer during such calendar year. If an
employer (hereinafter referred to as successor employer) during
any calendar year acquires substantially all the property used in
a trade or business of another employer (hereinafter referred to
as a predecessor), or used in a separate unit of a trade or
business of a predecessor, and immediately after the acquisition
employs in his trade or business an individual who immediately
prior to the acquisition was employed in the trade or business of
such predecessor, then, for the purpose of determining whether
the successor employer has paid remuneration (other than
remuneration referred to in the succeeding paragraphs of this
subsection) with respect to employment equal to the contribution
and benefit base (as determined under section 230 of the Social
Security Act) to such individual during such calendar year, any
remuneration (other than remuneration referred to in the
succeeding paragraphs of this subsection) with respect to
employment paid (or considered under this paragraph as having
been paid) to such individual by such predecessor during such
calendar year and prior to such acquisition shall be considered
as having been paid by such successor employer;
(2) the amount of any payment (including any amount paid by an
employer for insurance or annuities, or into a fund, to provide
for any such payment) made to, or on behalf of, an employee or
any of his dependents under a plan or system established by an
employer which makes provision for his employees generally (or
for his employees generally and their dependents) or for a class
or classes of his employees (or for a class or classes of his
employees and their dependents), on account of -
(A) sickness or accident disability (but, in the case of
payments made to an employee or any of his dependents, this
subparagraph shall exclude from the term "wages" only payments
which are received under a workman's compensation law), or
(B) medical or hospitalization expenses in connection with
sickness or accident disability, or
(C) death, except that this paragraph does not apply to a
payment for group-term life insurance to the extent that such
payment is includible in the gross income of the employee;
[(3) Repealed. Pub. L. 98-21, title III, Sec. 324(a)(3)(B),
Apr. 20, 1983, 97 Stat. 123]
(4) any payment on account of sickness or accident disability,
or medical or hospitalization expenses in connection with
sickness or accident disability, made by an employer to, or on
behalf of, an employee after the expiration of 6 calendar months
following the last calendar month in which the employee worked
for such employer;
(5) any payment made to, or on behalf of, an employee or his
beneficiary -
(A) from or to a trust described in section 401(a) which is
exempt from tax under section 501(a) at the time of such
payment unless such payment is made to an employee of the trust
as remuneration for services rendered as such employee and not
as a beneficiary of the trust,
(B) under or to an annuity plan which, at the time of such
payment, is a plan described in section 403(a),
(C) under a simplified employee pension (as defined in
section 408(k)(1)), other than any contributions described in
section 408(k)(6),
(D) under or to an annuity contract described in section
403(b), other than a payment for the purchase of such contract
which is made by reason of a salary reduction agreement
(whether evidenced by a written instrument or otherwise),
(E) under or to an exempt governmental deferred compensation
plan (as defined in subsection (v)(3)),
(F) to supplement pension benefits under a plan or trust
described in any of the foregoing provisions of this paragraph
to take into account some portion or all of the increase in the
cost of living (as determined by the Secretary of Labor) since
retirement but only if such supplemental payments are under a
plan which is treated as a welfare plan under section
3(2)(B)(ii) of the Employee Retirement Income Security Act of
1974,
(G) under a cafeteria plan (within the meaning of section
125) if such payment would not be treated as wages without
regard to such plan and it is reasonable to believe that (if
section 125 applied for purposes of this section) section 125
would not treat any wages as constructively received,
(H) under an arrangement to which section 408(p) applies,
other than any elective contributions under paragraph (2)(A)(i)
thereof, or
(I) under a plan described in section 457(e)(11)(A)(ii) and
maintained by an eligible employer (as defined in section
457(e)(1));
(6) the payment by an employer (without deduction from the
remuneration of the employee) -
(A) of the tax imposed upon an employee under section 3101,
or
(B) of any payment required from an employee under a State
unemployment compensation law,
with respect to remuneration paid to an employee for domestic
service in a private home of the employer or for agricultural
labor;
(7)(A) remuneration paid in any medium other than cash to an
employee for service not in the course of the employer's trade or
business or for domestic service in a private home of the
employer;
(B) cash remuneration paid by an employer in any calendar year
to an employee for domestic service in a private home of the
employer (including domestic service described in subsection
(g)(5)), if the cash remuneration paid in such year by the
employer to the employee for such service is less than the
applicable dollar threshold (as defined in subsection (x)) for
such year;
(C) cash remuneration paid by an employer in any calendar year
to an employee for service not in the course of the employer's
trade or business, if the cash remuneration paid in such year by
the employer to the employee for such service is less than $100.
As used in this subparagraph, the term "service not in the course
of the employer's trade or business" does not include domestic
service in a private home of the employer and does not include
service described in subsection (g)(5);
(8)(A) remuneration paid in any medium other than cash for
agricultural labor;
(B) cash remuneration paid by an employer in any calendar year
to an employee for agricultural labor unless -
(i) the cash remuneration paid in such year by the employer
to the employee for such labor is $150 or more, or
(ii) the employer's expenditures for agricultural labor in
such year equal or exceed $2,500,
except that clause (ii) shall not apply in determining whether
remuneration paid to an employee constitutes "wages" under this
section if such employee (I) is employed as a hand harvest
laborer and is paid on a piece rate basis in an operation which
has been, and is customarily and generally recognized as having
been, paid on a piece rate basis in the region of employment,
(II) commutes daily from his permanent residence to the farm on
which he is so employed, and (III) has been employed in
agriculture less than 13 weeks during the preceding calendar
year;
[(9) Repealed. Pub. L. 98-21, title III, Sec. 324(a)(3)(B),
Apr. 20, 1983, 97 Stat. 123]
(10) remuneration paid by an employer in any calendar year to
an employee for service described in subsection (d)(3)(C)
(relating to home workers), if the cash remuneration paid in such
year by the employer to the employee for such service is less
than $100;
(11) remuneration paid to or on behalf of an employee if (and
to the extent that) at the time of the payment of such
remuneration it is reasonable to believe that a corresponding
deduction is allowable under section 217 (determined without
regard to section 274(n));
(12)(A) tips paid in any medium other than cash;
(B) cash tips received by an employee in any calendar month in
the course of his employment by an employer unless the amount of
such cash tips is $20 or more;
(13) any payment or series of payments by an employer to an
employee or any of his dependents which is paid -
(A) upon or after the termination of an employee's employment
relationship because of (i) death, or (ii) retirement for
disability, and
(B) under a plan established by the employer which makes
provision for his employees generally or a class or classes of
his employees (or for such employees or class or classes of
employees and their dependents),
other than any such payment or series of payments which would
have been paid if the employee's employment relationship had not
been so terminated;
(14) any payment made by an employer to a survivor or the
estate of a former employee after the calendar year in which such
employee died;
(15) any payment made by an employer to an employee, if at the
time such payment is made such employee is entitled to disability
insurance benefits under section 223(a) of the Social Security
Act and such entitlement commenced prior to the calendar year in
which such payment is made, and if such employee did not perform
any services for such employer during the period for which such
payment is made;
(16) remuneration paid by an organization exempt from income
tax under section 501(a) (other than an organization described in
section 401(a)) or under section 521 in any calendar year to an
employee for service rendered in the employ of such organization,
if the remuneration paid in such year by the organization to the
employee for such service is less than $100;
(17) any contribution, payment, or service provided by an
employer which may be excluded from the gross income of an
employee, his spouse, or his dependents, under the provisions of
section 120 (relating to amounts received under qualified group
legal services plans);
(18) any payment made, or benefit furnished, to or for the
benefit of an employee if at the time of such payment or such
furnishing it is reasonable to believe that the employee will be
able to exclude such payment or benefit from income under section
127, 129, or 134(b)(4);
(19) the value of any meals or lodging furnished by or on
behalf of the employer if at the time of such furnishing it is
reasonable to believe that the employee will be able to exclude
such items from income under section 119;
(20) any benefit provided to or on behalf of an employee if at
the time such benefit is provided it is reasonable to believe
that the employee will be able to exclude such benefit from
income under section 74(c), 117, or 132; or
(21) in the case of a member of an Indian tribe, any
remuneration on which no tax is imposed by this chapter by reason
of section 7873 (relating to income derived by Indians from
exercise of fishing rights).
Nothing in the regulations prescribed for purposes of chapter 24
(relating to income tax withholding) which provides an exclusion
from "wages" as used in such chapter shall be construed to require
a similar exclusion from "wages" in the regulations prescribed for
purposes of this chapter. Except as otherwise provided in
regulations prescribed by the Secretary, any third party which
makes a payment included in wages solely by reason of the
parenthetical matter contained in subparagraph (A) of paragraph (2)
shall be treated for purposes of this chapter and chapter 22 as the
employer with respect to such wages.
(b) Employment
For purposes of this chapter, the term "employment" means any
service, of whatever nature, performed (A) by an employee for the
person employing him, irrespective of the citizenship or residence
of either, (i) within the United States, or (ii) on or in
connection with an American vessel or American aircraft under a
contract of service which is entered into within the United States
or during the performance of which and while the employee is
employed on the vessel or aircraft it touches at a port in the
United States, if the employee is employed on and in connection
with such vessel or aircraft when outside the United States, or (B)
outside the United States by a citizen or resident of the United
States as an employee for an American employer (as defined in
subsection (h)), or (C) if it is service, regardless of where or by
whom performed, which is designated as employment or recognized as
equivalent to employment under an agreement entered into under
section 233 of the Social Security Act; except that such term shall
not include -
(1) service performed by foreign agricultural workers lawfully
admitted to the United States from the Bahamas, Jamaica, and the
other British West Indies, or from any other foreign country or
possession thereof, on a temporary basis to perform agricultural
labor;
(2) domestic service performed in a local college club, or
local chapter of a college fraternity or sorority, by a student
who is enrolled and is regularly attending classes at a school,
college, or university;
(3)(A) service performed by a child under the age of 18 in the
employ of his father or mother;
(B) service not in the course of the employer's trade or
business, or domestic service in a private home of the employer,
performed by an individual under the age of 21 in the employ of
his father or mother, or performed by an individual in the employ
of his spouse or son or daughter; except that the provisions of
this subparagraph shall not be applicable to such domestic
service performed by an individual in the employ of his son or
daughter if -
(i) the employer is a surviving spouse or a divorced
individual and has not remarried, or has a spouse living in the
home who has a mental or physical condition which results in
such spouse's being incapable of caring for a son, daughter,
stepson, or stepdaughter (referred to in clause (ii)) for at
least 4 continuous weeks in the calendar quarter in which the
service is rendered, and
(ii) a son, daughter, stepson, or stepdaughter of such
employer is living in the home, and
(iii) the son, daughter, stepson, or stepdaughter (referred
to in clause (ii)) has not attained age 18 or has a mental or
physical condition which requires the personal care and
supervision of an adult for at least 4 continuous weeks in the
calendar quarter in which the service is rendered;
(4) service performed by an individual on or in connection with
a vessel not an American vessel, or on or in connection with an
aircraft not an American aircraft, if (A) the individual is
employed on and in connection with such vessel or aircraft, when
outside the United States and (B)(i) such individual is not a
citizen of the United States or (ii) the employer is not an
American employer;
(5) service performed in the employ of the United States or any
instrumentality of the United States, if such service -
(A) would be excluded from the term "employment" for purposes
of this title if the provisions of paragraphs (5) and (6) of
this subsection as in effect in January 1983 had remained in
effect, and
(B) is performed by an individual who -
(i) has been continuously performing service described in
subparagraph (A) since December 31, 1983, and for purposes of
this clause -
(I) if an individual performing service described in
subparagraph (A) returns to the performance of such service
after being separated therefrom for a period of less than
366 consecutive days, regardless of whether the period
began before, on, or after December 31, 1983, then such
service shall be considered continuous,
(II) if an individual performing service described in
subparagraph (A) returns to the performance of such service
after being detailed or transferred to an international
organization as described under section 3343 of subchapter
III of chapter 33 of title 5, United States Code, or under
section 3581 of chapter 35 of such title, then the service
performed for that organization shall be considered service
described in subparagraph (A),
(III) if an individual performing service described in
subparagraph (A) is reemployed or reinstated after being
separated from such service for the purpose of accepting
employment with the American Institute in Taiwan as
provided under section 3310 of chapter 48 of title 22,
United States Code, then the service performed for that
Institute shall be considered service described in
subparagraph (A),
(IV) if an individual performing service described in
subparagraph (A) returns to the performance of such service
after performing service as a member of a uniformed service
(including, for purposes of this clause, service in the
National Guard and temporary service in the Coast Guard
Reserve) and after exercising restoration or reemployment
rights as provided under chapter 43 of title 38, United
States Code, then the service so performed as a member of a
uniformed service shall be considered service described in
subparagraph (A), and
(V) if an individual performing service described in
subparagraph (A) returns to the performance of such service
after employment (by a tribal organization) to which
section 105(e)(2) (!1) of the Indian Self-Determination Act
applies, then the service performed for that tribal
organization shall be considered service described in
subparagraph (A); or
(ii) is receiving an annuity from the Civil Service
Retirement and Disability Fund, or benefits (for service as
an employee) under another retirement system established by a
law of the United States for employees of the Federal
Government (other than for members of the uniformed service);
except that this paragraph shall not apply with respect to any
such service performed on or after any date on which such
individual performs -
(C) service performed as the President or Vice President of
the United States,
(D) service performed -
(i) in a position placed in the Executive Schedule under
sections 5312 through 5317 of title 5, United States Code,
(ii) as a noncareer appointee in the Senior Executive
Service or a noncareer member of the Senior Foreign Service,
or
(iii) in a position to which the individual is appointed by
the President (or his designee) or the Vice President under
section 105(a)(1), 106(a)(1), or 107 (a)(1) or (b)(1) of
title 3, United States Code, if the maximum rate of basic pay
for such position is at or above the rate for level V of the
Executive Schedule,
(E) service performed as the Chief Justice of the United
States, an Associate Justice of the Supreme Court, a judge of a
United States court of appeals, a judge of a United States
district court (including the district court of a territory), a
judge of the United States Court of Federal Claims, a judge of
the United States Court of International Trade, a judge of the
United States Tax Court, a United States magistrate judge, or a
referee in bankruptcy or United States bankruptcy judge,
(F) service performed as a Member, Delegate, or Resident
Commissioner of or to the Congress,
(G) any other service in the legislative branch of the
Federal Government if such service -
(i) is performed by an individual who was not subject to
subchapter III of chapter 83 of title 5, United States Code,
or to another retirement system established by a law of the
United States for employees of the Federal Government (other
than for members of the uniformed services), on December 31,
1983, or
(ii) is performed by an individual who has, at any time
after December 31, 1983, received a lump-sum payment under
section 8342(a) of title 5, United States Code, or under the
corresponding provision of the law establishing the other
retirement system described in clause (i), or
(iii) is performed by an individual after such individual
has otherwise ceased to be subject to subchapter III of
chapter 83 of title 5, United States Code (without having an
application pending for coverage under such subchapter),
while performing service in the legislative branch
(determined without regard to the provisions of subparagraph
(B) relating to continuity of employment), for any period of
time after December 31, 1983,
and for purposes of this subparagraph (G) an individual is
subject to such subchapter III or to any such other retirement
system at any time only if (a) such individual's pay is subject
to deductions, contributions, or similar payments (concurrent
with the service being performed at that time) under section
8334(a) of such title 5 or the corresponding provision of the
law establishing such other system, or (in a case to which
section 8332(k)(1) of such title applies) such individual is
making payments of amounts equivalent to such deductions,
contributions, or similar payments while on leave without pay,
or (b) such individual is receiving an annuity from the Civil
Service Retirement and Disability Fund, or is receiving
benefits (for service as an employee) under another retirement
system established by a law of the United States for employees
of the Federal Government (other than for members of the
uniformed services), or
(H) service performed by an individual -
(i) on or after the effective date of an election by such
individual, under section 301 of the Federal Employees'
Retirement System Act of 1986, section 307 of the Central
Intelligence Agency Retirement Act (50 U.S.C. 2157), or the
Federal Employees' Retirement System Open Enrollment Act of
1997 (!2) to become subject to the Federal Employees'
Retirement System provided in chapter 84 of title 5, United
States Code, or
(ii) on or after the effective date of an election by such
individual, under regulations issued under section 860 of the
Foreign Service Act of 1980, to become subject to the Foreign
Service Pension System provided in subchapter II of chapter 8
of title I of such Act;
(6) service performed in the employ of the United States or any
instrumentality of the United States if such service is performed
-
(A) in a penal institution of the United States by an inmate
thereof;
(B) by any individual as an employee included under section
5351(2) of title 5, United States Code (relating to certain
interns, student nurses, and other student employees of
hospitals of the Federal Government), other than as a medical
or dental intern or a medical or dental resident in training;
or
(C) by any individual as an employee serving on a temporary
basis in case of fire, storm, earthquake, flood, or other
similar emergency;
(7) service performed in the employ of a State, or any
political subdivision thereof, or any instrumentality of any one
or more of the foregoing which is wholly owned thereby, except
that this paragraph shall not apply in the case of -
(A) service which, under subsection (j), constitutes covered
transportation service,
(B) service in the employ of the Government of Guam or the
Government of American Samoa or any political subdivision
thereof, or of any instrumentality of any one or more of the
foregoing which is wholly owned thereby, performed by an
officer or employee thereof (including a member of the
legislature of any such Government or political subdivision),
and, for purposes of this title with respect to the taxes
imposed by this chapter -
(i) any person whose service as such an officer or employee
is not covered by a retirement system established by a law of
the United States shall not, with respect to such service, be
regarded as an employee of the United States or any agency or
instrumentality thereof, and
(ii) the remuneration for service described in clause (i)
(including fees paid to a public official) shall be deemed to
have been paid by the Government of Guam or the Government of
American Samoa or by a political subdivision thereof or an
instrumentality of any one or more of the foregoing which is
wholly owned thereby, whichever is appropriate,
(C) service performed in the employ of the District of
Columbia or any instrumentality which is wholly owned thereby,
if such service is not covered by a retirement system
established by a law of the United States (other than the
Federal Employees Retirement System provided in chapter 84 of
title 5, United States Code); except that the provisions of
this subparagraph shall not be applicable to service performed
-
(i) in a hospital or penal institution by a patient or
inmate thereof;
(ii) by any individual as an employee included under
section 5351(2) of title 5, United States Code (relating to
certain interns, student nurses, and other student employees
of hospitals of the District of Columbia Government), other
than as a medical or dental intern or as a medical or dental
resident in training;
(iii) by any individual as an employee serving on a
temporary basis in case of fire, storm, snow, earthquake,
flood or other similar emergency; or
(iv) by a member of a board, committee, or council of the
District of Columbia, paid on a per diem, meeting, or other
fee basis,
(D) service performed in the employ of the Government of Guam
(or any instrumentality which is wholly owned by such
Government) by an employee properly classified as a temporary
or intermittent employee, if such service is not covered by a
retirement system established by a law of Guam; except that (i)
the provisions of this subparagraph shall not be applicable to
services performed by an elected official or a member of the
legislature or in a hospital or penal institution by a patient
or inmate thereof, and (ii) for purposes of this subparagraph,
clauses (i) and (ii) of subparagraph (B) shall apply,
(E) service included under an agreement entered into pursuant
to section 218 of the Social Security Act, or
(F) service in the employ of a State (other than the District
of Columbia, Guam, or American Samoa), of any political
subdivision thereof, or of any instrumentality of any one or
more of the foregoing which is wholly owned thereby, by an
individual who is not a member of a retirement system of such
State, political subdivision, or instrumentality, except that
the provisions of this subparagraph shall not be applicable to
service performed -
(i) by an individual who is employed to relieve such
individual from unemployment;
(ii) in a hospital, home, or other institution by a patient
or inmate thereof;
(iii) by any individual as an employee serving on a
temporary basis in case of fire, storm, snow, earthquake,
flood, or other similar emergency;
(iv) by an election official or election worker if the
remuneration paid in a calendar year for such service is less
than $1,000 with respect to service performed during any
calendar year commencing on or after January 1, 1995, ending
on or before December 31, 1999, and the adjusted amount
determined under section 218(c)(8)(B) of the Social Security
Act for any calendar year commencing on or after January 1,
2000, with respect to service performed during such calendar
year; or
(v) by an employee in a position compensated solely on a
fee basis which is treated pursuant to section 1402(c)(2)(E)
as a trade or business for purposes of inclusion of such fees
in net earnings from self-employment;
for purposes of this subparagraph, except as provided in
regulations prescribed by the Secretary, the term "retirement
system" has the meaning given such term by section 218(b)(4) of
the Social Security Act;
(8)(A) service performed by a duly ordained, commissioned, or
licensed minister of a church in the exercise of his ministry or
by a member of a religious order in the exercise of duties
required by such order, except that this subparagraph shall not
apply to service performed by a member of such an order in the
exercise of such duties, if an election of coverage under
subsection (r) is in effect with respect to such order, or with
respect to the autonomous subdivision thereof to which such
member belongs;
(B) service performed in the employ of a church or qualified
church-controlled organization if such church or organization has
in effect an election under subsection (w), other than service in
an unrelated trade or business (within the meaning of section
513(a));
(9) service performed by an individual as an employee or
employee representative as defined in section 3231;
(10) service performed in the employ of -
(A) a school, college, or university, or
(B) an organization described in section 509(a)(3) if the
organization is organized, and at all times thereafter is
operated, exclusively for the benefit of, to perform the
functions of, or to carry out the purposes of a school,
college, or university and is operated, supervised, or
controlled by or in connection with such school, college, or
university, unless it is a school, college, or university of a
State or a political subdivision thereof and the services
performed in its employ by a student referred to in section
218(c)(5) of the Social Security Act are covered under the
agreement between the Commissioner of Social Security and such
State entered into pursuant to section 218 of such Act;
if such service is performed by a student who is enrolled and
regularly attending classes at such school, college, or
university;
(11) service performed in the employ of a foreign government
(including service as a consular or other officer or employee or
a nondiplomatic representative);
(12) service performed in the employ of an instrumentality
wholly owned by a foreign government -
(A) if the service is of a character similar to that
performed in foreign countries by employees of the United
States Government or of an instrumentality thereof; and
(B) if the Secretary of State shall certify to the Secretary
of the Treasury that the foreign government, with respect to
whose instrumentality and employees thereof exemption is
claimed, grants an equivalent exemption with respect to similar
service performed in the foreign country by employees of the
United States Government and of instrumentalities thereof;
(13) service performed as a student nurse in the employ of a
hospital or a nurses' training school by an individual who is
enrolled and is regularly attending classes in a nurses' training
school chartered or approved pursuant to State law;
(14)(A) service performed by an individual under the age of 18
in the delivery or distribution of newspapers or shopping news,
not including delivery or distribution to any point for
subsequent delivery or distribution;
(B) service performed by an individual in, and at the time of,
the sale of newspapers or magazines to ultimate consumers, under
an arrangement under which the newspapers or magazines are to be
sold by him at a fixed price, his compensation being based on the
retention of the excess of such price over the amount at which
the newspapers or magazines are charged to him, whether or not he
is guaranteed a minimum amount of compensation for such service,
or is entitled to be credited with the unsold newspapers or
magazines turned back;
(15) service performed in the employ of an international
organization, except service which constitutes "employment" under
subsection (y);
(16) service performed by an individual under an arrangement
with the owner or tenant of land pursuant to which -
(A) such individual undertakes to produce agricultural or
horticultural commodities (including livestock, bees, poultry,
and fur-bearing animals and wildlife) on such land,
(B) the agricultural or horticultural commodities produced by
such individual, or the proceeds therefrom, are to be divided
between such individual and such owner or tenant, and
(C) the amount of such individual's share depends on the
amount of the agricultural or horticultural commodities
produced;
(17) service in the employ of any organization which is
performed (A) in any year during any part of which such
organization is registered, or there is in effect a final order
of the Subversive Activities Control Board requiring such
organization to register, under the Internal Security Act of
1950, as amended, as a Communist-action organization, a
Communist-front organization, or a Communist-infiltrated
organization, and (B) after June 30, 1956;
(18) service performed in Guam by a resident of the Republic of
the Philippines while in Guam on a temporary basis as a
nonimmigrant alien admitted to Guam pursuant to section
101(a)(15)(H)(ii) of the Immigration and Nationality Act (8
U.S.C. 1101(a)(15)(H)(ii));
(19) Service which is performed by a nonresident alien
individual for the period he is temporarily present in the United
States as a nonimmigrant under subparagraph (F), (J), (M), or (Q)
of section 101(a)(15) of the Immigration and Nationality Act, as
amended, and which is performed to carry out the purpose
specified in subparagraph (F), (J), (M), or (Q), as the case may
be;
(20) service (other than service described in paragraph (3)(A))
performed by an individual on a boat engaged in catching fish or
other forms of aquatic animal life under an arrangement with the
owner or operator of such boat pursuant to which -
(A) such individual does not receive any cash remuneration
other than as provided in subparagraph (B) and other than cash
remuneration -
(i) which does not exceed $100 per trip;
(ii) which is contingent on a minimum catch; and
(iii) which is paid solely for additional duties (such as
mate, engineer, or cook) for which additional cash
remuneration is traditional in the industry,
(B) such individual receives a share of the boat's (or the
boats' in the case of a fishing operation involving more than
one boat) catch of fish or other forms of aquatic animal life
or a share of the proceeds from the sale of such catch, and
(C) the amount of such individual's share depends on the
amount of the boat's (or the boats' in the case of a fishing
operation involving more than one boat) catch of fish or other
forms of aquatic animal life,
but only if the operating crew of such boat (or each boat from
which the individual receives a share in the case of a fishing
operation involving more than one boat) is normally made up of
fewer than 10 individuals; or
(21) domestic service in a private home of the employer which -
(A) is performed in any year by an individual under the age
of 18 during any portion of such year; and
(B) is not the principal occupation of such employee.
For purposes of paragraph (20), the operating crew of a boat shall
be treated as normally made up of fewer than 10 individuals if the
average size of the operating crew on trips made during the
preceding 4 calendar quarters consisted of fewer than 10
individuals.
(c) Included and excluded service
For purposes of this chapter, if the services performed during
one-half or more of any pay period by an employee for the person
employing him constitute employment, all the services of such
employee for such period shall be deemed to be employment; but if
the services performed during more than one-half of any such pay
period by an employee for the person employing him do not
constitute employment, then none of the services of such employee
for such period shall be deemed to be employment. As used in this
subsection, the term "pay period" means a period (of not more than
31 consecutive days) for which a payment of remuneration is
ordinarily made to the employee by the person employing him. This
subsection shall not be applicable with respect to services
performed in a pay period by an employee for the person employing
him, where any of such service is excepted by subsection (b)(9).
(d) Employee
For purposes of this chapter, the term "employee" means -
(1) any officer of a corporation; or
(2) any individual who, under the usual common law rules
applicable in determining the employer-employee relationship, has
the status of an employee; or
(3) any individual (other than an individual who is an employee
under paragraph (1) or (2)) who performs services for
remuneration for any person -
(A) as an agent-driver or commission-driver engaged in
distributing meat products, vegetable products, fruit products,
bakery products, beverages (other than milk), or laundry or
dry-cleaning services, for his principal;
(B) as a full-time life insurance salesman;
(C) as a home worker performing work, according to
specifications furnished by the person for whom the services
are performed, on materials or goods furnished by such person
which are required to be returned to such person or a person
designated by him; or
(D) as a traveling or city salesman, other than as an
agent-driver or commission-driver, engaged upon a full-time
basis in the solicitation on behalf of, and the transmission
to, his principal (except for side-line sales activities on
behalf of some other person) of orders from wholesalers,
retailers, contractors, or operators of hotels, restaurants, or
other similar establishments for merchandise for resale or
supplies for use in their business operations;
if the contract of service contemplates that substantially all of
such services are to be performed personally by such individual;
except that an individual shall not be included in the term
"employee" under the provisions of this paragraph if such
individual has a substantial investment in facilities used in
connection with the performance of such services (other than in
facilities for transportation), or if the services are in the
nature of a single transaction not part of a continuing
relationship with the person for whom the services are performed;
or
(4) any individual who performs services that are included
under an agreement entered into pursuant to section 218 of the
Social Security Act.
(e) State, United States, and citizen
For purposes of this chapter -
(1) State
The term "State" includes the District of Columbia, the
Commonwealth of Puerto Rico, the Virgin Islands, Guam, and
American Samoa.
(2) United States
The term "United States" when used in a geographical sense
includes the Commonwealth of Puerto Rico, the Virgin Islands,
Guam, and American Samoa.
An individual who is a citizen of the Commonwealth of Puerto Rico
(but not otherwise a citizen of the United States) shall be
considered, for purposes of this section, as a citizen of the
United States.
(f) American vessel and aircraft
For purposes of this chapter, the term "American vessel" means
any vessel documented or numbered under the laws of the United
States; and includes any vessel which is neither documented or
numbered under the laws of the United States nor documented under
the laws of any foreign country, if its crew is employed solely by
one or more citizens or residents of the United States or
corporations organized under the laws of the United States or of
any State; and the term "American aircraft" means an aircraft
registered under the laws of the United States.
(g) Agricultural labor
For purposes of this chapter, the term "agricultural labor"
includes all service performed -
(1) on a farm, in the employ of any person, in connection with
cultivating the soil, or in connection with raising or harvesting
any agricultural or horticultural commodity, including the
raising, shearing, feeding, caring for, training, and management
of livestock, bees, poultry, and fur-bearing animals and
wildlife;
(2) in the employ of the owner or tenant or other operator of a
farm, in connection with the operation, management, conservation,
improvement, or maintenance of such farm and its tools and
equipment, or in salvaging timber or clearing land of brush and
other debris left by a hurricane, if the major part of such
service is performed on a farm;
(3) in connection with the production or harvesting of any
commodity defined as an agricultural commodity in section 15(g)
of the Agricultural Marketing Act, as amended (12 U.S.C. 1141j),
or in connection with the ginning of cotton, or in connection
with the operation or maintenance of ditches, canals, reservoirs,
or waterways, not owned or operated for profit, used exclusively
for supplying and storing water for farming purposes;
(4)(A) in the employ of the operator of a farm in handling,
planting, drying, packing, packaging, processing, freezing,
grading, storing, or delivering to storage or to market or to a
carrier for transportation to market, in its unmanufactured
state, any agricultural or horticultural commodity; but only if
such operator produced more than one-half of the commodity with
respect to which such service is performed;
(B) in the employ of a group of operators of farms (other than
a cooperative organization) in the performance of service
described in subparagraph (A), but only if such operators
produced all of the commodity with respect to which such service
is performed. For purposes of this subparagraph, any
unincorporated group of operators shall be deemed a cooperative
organization if the number of operators comprising such group is
more than 20 at any time during the calendar year in which such
service is performed;
(C) the provisions of subparagraphs (A) and (B) shall not be
deemed to be applicable with respect to service performed in
connection with commercial canning or commercial freezing or in
connection with any agricultural or horticultural commodity after
its delivery to a terminal market for distribution for
consumption; or
(5) on a farm operated for profit if such service is not in the
course of the employer's trade or business or is domestic service
in a private home of the employer.
As used in this subsection, the term "farm" includes stock, dairy,
poultry, fruit, fur-bearing animal, and truck farms, plantations,
ranches, nurseries, ranges, greenhouses or other similar structures
used primarily for the raising of agricultural or horticultural
commodities, and orchards.
(h) American employer
For purposes of this chapter, the term "American employer" means
an employer which is -
(1) the United States or any instrumentality thereof,
(2) an individual who is a resident of the United States,
(3) a partnership, if two-thirds or more of the partners are
residents of the United States,
(4) a trust, if all of the trustees are residents of the United
States, or
(5) a corporation organized under the laws of the United States
or of any State.
(i) Computation of wages in certain cases
(1) Domestic service
For purposes of this chapter, in the case of domestic service
described in subsection (a)(7)(B), any payment of cash
remuneration for such service which is more or less than a
whole-dollar amount shall, under such conditions and to such
extent as may be prescribed by regulations made under this
chapter, be computed to the nearest dollar. For the purpose of
the computation to the nearest dollar, the payment of a
fractional part of a dollar shall be disregarded unless it
amounts to one-half dollar or more, in which case it shall be
increased to $1. The amount of any payment of cash remuneration
so computed to the nearest dollar shall, in lieu of the amount
actually paid, be deemed to constitute the amount of cash
remuneration for purposes of subsection (a)(7)(B).
(2) Service in the uniformed services
For purposes of this chapter, in the case of an individual
performing service, as a member of a uniformed service, to which
the provisions of subsection (m)(1) are applicable, the term
"wages" shall, subject to the provisions of subsection (a)(1) of
this section, include as such individual's remuneration for such
service only (A) his basic pay as described in chapter 3 and
section 1009 of title 37, United States Code, in the case of an
individual performing service to which subparagraph (A) of such
subsection (m)(1) applies, or (B) his compensation for such
service as determined under section 206(a) of title 37, United
States Code, in the case of an individual performing service to
which subparagraph (B) of such subsection (m)(1) applies.
(3) Peace Corps volunteer service
For purposes of this chapter, in the case of an individual
performing service, as a volunteer or volunteer leader within the
meaning of the Peace Corps Act, to which the provisions of
section 3121(p) are applicable, the term "wages" shall, subject
to the provisions of subsection (a)(1) of this section, include
as such individual's remuneration for such service only amounts
paid pursuant to section 5(c) or 6(1) of the Peace Corps Act.
(4) Service performed by certain members of religious orders
For purposes of this chapter, in any case where an individual
is a member of a religious order (as defined in subsection
(r)(2)) performing service in the exercise of duties required by
such order, and an election of coverage under subsection (r) is
in effect with respect to such order or with respect to the
autonomous subdivision thereof to which such member belongs, the
term "wages" shall, subject to the provisions of subsection
(a)(1), include as such individual's remuneration for such
service the fair market value of any board, lodging, clothing,
and other perquisites furnished to such member by such order or
subdivision thereof or by any other person or organization
pursuant to an agreement with such order or subdivision, except
that the amount included as such individual's remuneration under
this paragraph shall not be less than $100 a month.
(5) Service performed by certain retired justices and judges
For purposes of this chapter, in the case of an individual
performing service under the provisions of section 294 of title
28, United States Code (relating to assignment of retired
justices and judges to active duty), the term "wages" shall not
include any payment under section 371(b) of such title 28 which
is received during the period of such service.
(j) Covered transportation service
For purposes of this chapter -
(1) Existing transportation systems - General rule
Except as provided in paragraph (2), all service performed in
the employ of a State or political subdivision in connection with
its operation of a public transportation system shall constitute
covered transportation service if any part of the transportation
system was acquired from private ownership after 1936 and prior
to 1951.
(2) Existing transportation systems - Cases in which no
transportation employees, or only certain employees, are
covered
Service performed in the employ of a State or political
subdivision in connection with the operation of its public
transportation system shall not constitute covered transportation
service if -
(A) any part of the transportation system was acquired from
private ownership after 1936 and prior to 1951, and
substantially all service in connection with the operation of
the transportation system was, on December 31, 1950, covered
under a general retirement system providing benefits which, by
reason of a provision of the State constitution dealing
specifically with retirement systems of the State or political
subdivisions thereof, cannot be diminished or impaired; or
(B) no part of the transportation system operated by the
State or political subdivision on December 31, 1950, was
acquired from private ownership after 1936 and prior to 1951;
except that if such State or political subdivision makes an
acquisition after 1950 from private ownership of any part of its
transportation system, then, in the case of any employee who -
(C) became an employee of such State or political subdivision
in connection with and at the time of its acquisition after
1950 of such part, and
(D) prior to such acquisition rendered service in employment
(including as employment service covered by an agreement under
section 218 of the Social Security Act) in connection with the
operation of such part of the transportation system acquired by
the State or political subdivision,
the service of such employee in connection with the operation of
the transportation system shall constitute covered transportation
service, commencing with the first day of the third calendar
quarter following the calendar quarter in which the acquisition
of such part took place, unless on such first day such service of
such employee is covered by a general retirement system which
does not, with respect to such employee, contain special
provisions applicable only to employees described in subparagraph
(C).
(3) Transportation systems acquired after 1950
All service performed in the employ of a State or political
subdivision thereof in connection with its operation of a public
transportation system shall constitute covered transportation
service if the transportation system was not operated by the
State or political subdivision prior to 1951 and, at the time of
its first acquisition (after 1950) from private ownership of any
part of its transportation system, the State or political
subdivision did not have a general retirement system covering
substantially all service performed in connection with the
operation of the transportation system.
(4) Definitions
For purposes of this subsection -
(A) The term "general retirement system" means any pension,
annuity, retirement, or similar fund or system established by a
State or by a political subdivision thereof for employees of
the State, political subdivision, or both; but such term shall
not include such a fund or system which covers only service
performed in positions connected with the operation of its
public transportation system.
(B) A transportation system or a part thereof shall be
considered to have been acquired by a State or political
subdivision from private ownership if prior to the acquisition
service performed by employees in connection with the operation
of the system or part thereof acquired constituted employment
under this chapter or subchapter A of chapter 9 of the Internal
Revenue Code of 1939 or was covered by an agreement made
pursuant to section 218 of the Social Security Act and some of
such employees became employees of the State or political
subdivision in connection with and at the time of such
acquisition.
(C) The term "political subdivision" includes an
instrumentality of -
(i) a State,
(ii) one or more political subdivisions of a State, or
(iii) a State and one or more of its political
subdivisions.
[(k) Repealed. Pub. L. 98-21, title I, Sec. 102(b)(2), Apr. 20,
1983, 97 Stat. 71]
(l) Agreements entered into by American employers with respect to
foreign affiliates
(1) Agreement with respect to certain employees of foreign
affiliate
The Secretary shall, at the American employer's request, enter
into an agreement (in such manner and form as may be prescribed
by the Secretary) with any American employer (as defined in
subsection (h)) who desires to have the insurance system
established by title II of the Social Security Act extended to
service performed outside the United States in the employ of any
1 or more of such employer's foreign affiliates (as defined in
paragraph (6)) by all employees who are citizens or residents of
the United States, except that the agreement shall not apply to
any service performed by, or remuneration paid to, an employee if
such service or remuneration would be excluded from the term
"employment" or "wages", as defined in this section, had the
service been performed in the United States. Such agreement may
be amended at any time so as to be made applicable, in the same
manner and under the same conditions, with respect to any other
foreign affiliate of such American employer. Such agreement shall
be applicable with respect to citizens or residents of the United
States who, on or after the effective date of the agreement, are
employees of and perform services outside the United States for
any foreign affiliate specified in the agreement. Such agreement
shall provide -
(A) that the American employer shall pay to the Secretary, at
such time or times as the Secretary may by regulations
prescribe, amounts equivalent to the sum of the taxes which
would be imposed by sections 3101 and 3111 (including amounts
equivalent to the interest, additions to the taxes, additional
amounts, and penalties which would be applicable) with respect
to the remuneration which would be wages if the services
covered by the agreement constituted employment as defined in
this section; and
(B) that the American employer will comply with such
regulations relating to payments and reports as the Secretary
may prescribe to carry out the purposes of this subsection.
(2) Effective period of agreement
An agreement entered into pursuant to paragraph (1) shall be in
effect for the period beginning with the first day of the
calendar quarter in which such agreement is entered into or the
first day of the succeeding calendar quarter, as may be specified
in the agreement; except that in case such agreement is amended
to include the services performed for any other affiliate and
such amendment is executed after the first month following the
first calendar quarter for which the agreement is in effect, the
agreement shall be in effect with respect to service performed
for such other affiliate only after the calendar quarter in which
such amendment is executed. Notwithstanding any other provision
of this subsection, the period for which any such agreement is
effective with respect to any foreign entity shall terminate at
the end of any calendar quarter in which the foreign entity, at
any time in such quarter, ceases to be a foreign affiliate as
defined in paragraph (6).
(3) No termination of agreement
No agreement under this subsection may be terminated, either in
its entirety or with respect to any foreign affiliate, on or
after June 15, 1989.
(4) Deposits in trust funds
For purposes of section 201 of the Social Security Act,
relating to appropriations to the Federal Old-Age and Survivors
Insurance Trust Fund and the Federal Disability Insurance Trust
Fund, such remuneration -
(A) paid for services covered by an agreement entered into
pursuant to paragraph (1) as would be wages if the services
constituted employment, and
(B) as is reported to the Secretary pursuant to the
provisions of such agreement or of the regulations issued under
this subsection,
shall be considered wages subject to the taxes imposed by this
chapter.
(5) Overpayments and underpayments
(A) If more or less than the correct amount due under an
agreement entered into pursuant to this subsection is paid with
respect to any payment of remuneration, proper adjustments with
respect to the amounts due under such agreement shall be made,
without interest, in such manner and at such times as may be
required by regulations prescribed by the Secretary.
(B) If an overpayment cannot be adjusted under subparagraph
(A), the amount thereof shall be paid by the Secretary, through
the Fiscal Service of the Treasury Department, but only if a
claim for such overpayment is filed with the Secretary within two
years from the time such overpayment was made.
(6) Foreign affiliate defined
For purposes of this subsection and section 210(a) of the
Social Security Act -
(A) In general
A foreign affiliate of an American employer is any foreign
entity in which such American employer has not less than a
10-percent interest.
(B) Determination of 10-percent interest
For purposes of subparagraph (A), an American employer has a
10-percent interest in any entity if such employer has such an
interest directly (or through one or more entities) -
(i) in the case of a corporation, in the voting stock
thereof, and
(ii) in the case of any other entity, in the profits
thereof.
(7) American employer as separate entity
Each American employer which enters into an agreement pursuant
to paragraph (1) of this subsection shall, for purposes of this
subsection and section 6413(c)(2)(C), relating to special refunds
in the case of employees of certain foreign entities, be
considered an employer in its capacity as a party to such
agreement separate and distinct from its identity as a person
employing individuals on its own account.
(8) Regulations
Regulations of the Secretary to carry out the purposes of this
subsection shall be designed to make the requirements imposed on
American employers with respect to services covered by an
agreement entered into pursuant to this subsection the same, so
far as practicable, as those imposed upon employers pursuant to
this title with respect to the taxes imposed by this chapter.
(m) Service in the uniformed services
For purposes of this chapter -
(1) Inclusion of service
The term "employment" shall, notwithstanding the provisions of
subsection (b) of this section, include -
(A) service performed by an individual as a member of a
uniformed service on active duty, but such term shall not
include any such service which is performed while on leave
without pay, and
(B) service performed by an individual as a member of a
uniformed service on inactive duty training.
(2) Active duty
The term "active duty" means "active duty" as described in
paragraph (21) of section 101 of title 38, United States Code,
except that it shall also include "active duty for training" as
described in paragraph (22) of such section.
(3) Inactive duty training
The term "inactive duty training" means "inactive duty
training" as described in paragraph (23) of such section 101.
(n) Member of a uniformed service
For purposes of this chapter, the term "member of a uniformed
service" means any person appointed, enlisted, or inducted in a
component of the Army, Navy, Air Force, Marine Corps, or Coast
Guard (including a reserve component as defined in section 101(27)
of title 38, United States Code), or in one of those services
without specification of component, or as a commissioned officer of
the Coast and Geodetic Survey, the National Oceanic and Atmospheric
Administration Corps, or the Regular or Reserve Corps of the Public
Health Service, and any person serving in the Army or Air Force
under call or conscription. The term includes -
(1) a retired member of any of those services;
(2) a member of the Fleet Reserve or Fleet Marine Corps
Reserve;
(3) a cadet at the United States Military Academy, a midshipman
at the United States Naval Academy, and a cadet at the United
States Coast Guard Academy or United States Air Force Academy;
(4) a member of the Reserve Officers' Training Corps, the Naval
Reserve Officers' Training Corps, or the Air Force Reserve
Officers' Training Corps, when ordered to annual training duty
for fourteen days or more, and while performing authorized travel
to and from that duty; and
(5) any person while en route to or from, or at, a place for
final acceptance or for entry upon active duty in the military,
naval, or air service -
(A) who has been provisionally accepted for such duty; or
(B) who, under the Military Selective Service Act, has been
selected for active military, naval, or air service;
and has been ordered or directed to proceed to such place.
The term does not include a temporary member of the Coast Guard
Reserve.
(o) Crew leader
For purposes of this chapter, the term "crew leader" means an
individual who furnishes individuals to perform agricultural labor
for another person, if such individual pays (either on his own
behalf or on behalf of such person) the individuals so furnished by
him for the agricultural labor performed by them and if such
individual has not entered into a written agreement with such
person whereby such individual has been designated as an employee
of such person; and such individuals furnished by the crew leader
to perform agricultural labor for another person shall be deemed to
be the employees of such crew leader. For purposes of this chapter
and chapter 2, a crew leader shall, with respect to service
performed in furnishing individuals to perform agricultural labor
for another person and service performed as a member of the crew,
be deemed not to be an employee of such other person.
(p) Peace Corps volunteer service
For purposes of this chapter, the term "employment" shall,
notwithstanding the provisions of subsection (b) of this section,
include service performed by an individual as a volunteer or
volunteer leader within the meaning of the Peace Corps Act.
(q) Tips included for both employee and employer taxes
For purposes of this chapter, tips received by an employee in the
course of his employment shall be considered remuneration for such
employment (and deemed to have been paid by the employer for
purposes of subsections (a) and (b) of section 3111). Such
remuneration shall be deemed to be paid at the time a written
statement including such tips is furnished to the employer pursuant
to section 6053(a) or (if no statement including such tips is so
furnished) at the time received; except that, in determining the
employer's liability in connection with the taxes imposed by
section 3111 with respect to such tips in any case where no
statement including such tips was so furnished (or to the extent
that the statement so furnished was inaccurate or incomplete), such
remuneration shall be deemed for purposes of subtitle F to be paid
on the date on which notice and demand for such taxes is made to
the employer by the Secretary.
(r) Election of coverage by religious orders
(1) Certificate of election by order
A religious order whose members are required to take a vow of
poverty, or any autonomous subdivision of such order, may file a
certificate (in such form and manner, and with such official, as
may be prescribed by regulations under this chapter) electing to
have the insurance system established by title II of the Social
Security Act extended to services performed by its members in the
exercise of duties required by such order or such subdivision
thereof. Such certificate of election shall provide that -
(A) such election of coverage by such order or subdivision
shall be irrevocable;
(B) such election shall apply to all current and future
members of such order, or in the case of a subdivision thereof
to all current and future members of such order who belong to
such subdivision;
(C) all services performed by a member of such an order or
subdivision in the exercise of duties required by such order or
subdivision shall be deemed to have been performed by such
member as an employee of such order or subdivision; and
(D) the wages of each member, upon which such order or
subdivision shall pay the taxes imposed by sections 3101 and
3111, will be determined as provided in subsection (i)(4).
(2) Definition of member
For purposes of this subsection, a member of a religious order
means any individual who is subject to a vow of poverty as a
member of such order and who performs tasks usually required (and
to the extent usually required) of an active member of such order
and who is not considered retired because of old age or total
disability.
(3) Effective date for election
(A) A certificate of election of coverage shall be in effect,
for purposes of subsection (b)(8) and for purposes of section
210(a)(8) of the Social Security Act, for the period beginning
with whichever of the following may be designated by the order or
subdivision thereof:
(i) the first day of the calendar quarter in which the
certificate is filed,
(ii) the first day of the calendar quarter succeeding such
quarter, or
(iii) the first day of any calendar quarter preceding the
calendar quarter in which the certificate is filed, except that
such date may not be earlier than the first day of the
twentieth calendar quarter preceding the quarter in which such
certificate is filed.
Whenever a date is designated under clause (iii), the election
shall apply to services performed before the quarter in which the
certificate is filed only if the member performing such services
was a member at the time such services were performed and is
living on the first day of the quarter in which such certificate
is filed.
(B) If a certificate of election filed pursuant to this
subsection is effective for one or more calendar quarters prior
to the quarter in which such certificate is filed, then -
(i) for purposes of computing interest and for purposes of
section 6651 (relating to addition to tax for failure to file
tax return), the due date for the return and payment of the tax
for such prior calendar quarters resulting from the filing of
such certificate shall be the last day of the calendar month
following the calendar quarter in which the certificate is
filed; and
(ii) the statutory period for the assessment of such tax
shall not expire before the expiration of 3 years from such due
date.
[(4) Repealed. Pub. L. 98-21, title I, Sec. 102(b)(3)(B), Apr.
20, 1983, 97 Stat. 71]
(s) Concurrent employment by two or more employers
For purposes of sections 3102, 3111, and 3121(a)(1), if two or
more related corporations concurrently employ the same individual
and compensate such individual through a common paymaster which is
one of such corporations, each such corporation shall be considered
to have paid as remuneration to such individual only the amounts
actually disbursed by it to such individual and shall not be
considered to have paid as remuneration to such individual amounts
actually disbursed to such individual by another of such
corporations.
[(t) Repealed. Pub. L. 100-203, title IX, Sec. 9006(b)(2), Dec. 22,
1987, 101 Stat. 1330-289]
(u) Application of hospital insurance tax to Federal, State, and
local employment
(1) Federal employment
For purposes of the taxes imposed by sections 3101(b) and
3111(b), subsection (b) shall be applied without regard to
paragraph (5) thereof.
(2) State and local employment
For purposes of the taxes imposed by sections 3101(b) and
3111(b) -
(A) In general
Except as provided in subparagraphs (B) and (C), subsection
(b) shall be applied without regard to paragraph (7) thereof.
(B) Exception for certain services
Service shall not be treated as employment by reason of
subparagraph (A) if -
(i) the service is included under an agreement under
section 218 of the Social Security Act, or
(ii) the service is performed -
(I) by an individual who is employed by a State or
political subdivision thereof to relieve him from
unemployment,
(II) in a hospital, home, or other institution by a
patient or inmate thereof as an employee of a State or
political subdivision thereof or of the District of
Columbia,
(III) by an individual, as an employee of a State or
political subdivision thereof or of the District of
Columbia, serving on a temporary basis in case of fire,
storm, snow, earthquake, flood or other similar emergency,
(IV) by any individual as an employee included under
section 5351(2) of title 5, United States Code (relating to
certain interns, student nurses, and other student
employees of hospitals of the District of Columbia
Government), other than as a medical or dental intern or a
medical or dental resident in training,
(V) by an election official or election worker if the
remuneration paid in a calendar year for such service is
less than $1,000 with respect to service performed during
any calendar year commencing on or after January 1, 1995,
ending on or before December 31, 1999, and the adjusted
amount determined under section 218(c)(8)(B) of the Social
Security Act for any calendar year commencing on or after
January 1, 2000, with respect to service performed during
such calendar year, or
(VI) by an individual in a position described in section
1402(c)(2)(E).
As used in this subparagraph, the terms "State" and "political
subdivision" have the meanings given those terms in section
218(b) of the Social Security Act.
(C) Exception for current employment which continues
Service performed for an employer shall not be treated as
employment by reason of subparagraph (A) if -
(i) such service would be excluded from the term
"employment" for purposes of this chapter if subparagraph (A)
did not apply;
(ii) such service is performed by an individual -
(I) who was performing substantial and regular service
for remuneration for that employer before April 1, 1986,
(II) who is a bona fide employee of that employer on
March 31, 1986, and
(III) whose employment relationship with that employer
was not entered into for purposes of meeting the
requirements of this subparagraph; and
(iii) the employment relationship with that employer has
not been terminated after March 31, 1986.
(D) Treatment of agencies and instrumentalities
For purposes of subparagraph (C), under regulations -
(i) All agencies and instrumentalities of a State (as
defined in section 218(b) of the Social Security Act) or of
the District of Columbia shall be treated as a single
employer.
(ii) All agencies and instrumentalities of a political
subdivision of a State (as so defined) shall be treated as a
single employer and shall not be treated as described in
clause (i).
(3) Medicare qualified government employment
For purposes of this chapter, the term "medicare qualified
government employment" means service which -
(A) is employment (as defined in subsection (b)) with the
application of paragraphs (1) and (2), but
(B) would not be employment (as so defined) without the
application of such paragraphs.
(v) Treatment of certain deferred compensation and salary reduction
arrangements
(1) Certain employer contributions treated as wages
Nothing in any paragraph of subsection (a) (other than
paragraph (1)) shall exclude from the term "wages" -
(A) any employer contribution under a qualified cash or
deferred arrangement (as defined in section 401(k)) to the
extent not included in gross income by reason of section
402(e)(3), or
(B) any amount treated as an employer contribution under
section 414(h)(2) where the pickup referred to in such section
is pursuant to a salary reduction agreement (whether evidenced
by a written instrument or otherwise).
(2) Treatment of certain nonqualified deferred compensation plans
(A) In general
Any amount deferred under a nonqualified deferred
compensation plan shall be taken into account for purposes of
this chapter as of the later of -
(i) when the services are performed, or
(ii) when there is no substantial risk of forfeiture of the
rights to such amount.
The preceding sentence shall not apply to any excess parachute
payment (as defined in section 280G(b)).
(B) Taxed only once
Any amount taken into account as wages by reason of
subparagraph (A) (and the income attributable thereto) shall
not thereafter be treated as wages for purposes of this
chapter.
(C) Nonqualified deferred compensation plan
For purposes of this paragraph, the term "nonqualified
deferred compensation plan" means any plan or other arrangement
for deferral of compensation other than a plan described in
subsection (a)(5).
(3) Exempt governmental deferred compensation plan
For purposes of subsection (a)(5), the term "exempt
governmental deferred compensation plan" means any plan providing
for deferral of compensation established and maintained for its
employees by the United States, by a State or political
subdivision thereof, or by an agency or instrumentality of any of
the foregoing. Such term shall not include -
(A) any plan to which section 83, 402(b), 403(c), 457(a), or
457(f)(1) applies,
(B) any annuity contract described in section 403(b), and
(C) the Thrift Savings Fund (within the meaning of subchapter
III of chapter 84 of title 5, United States Code).
(w) Exemption of churches and qualified church-controlled
organizations
(1) General rule
Any church or qualified church-controlled organization (as
defined in paragraph (3)) may make an election within the time
period described in paragraph (2), in accordance with such
procedures as the Secretary determines to be appropriate, that
services performed in the employ of such church or organization
shall be excluded from employment for purposes of title II of the
Social Security Act and this chapter. An election may be made
under this subsection only if the church or qualified
church-controlled organization states that such church or
organization is opposed for religious reasons to the payment of
the tax imposed under section 3111.
(2) Timing and duration of election
An election under this subsection must be made prior to the
first date, more than 90 days after July 18, 1984, on which a
quarterly employment tax return for the tax imposed under section
3111 is due, or would be due but for the election, from such
church or organization. An election under this subsection shall
apply to current and future employees, and shall apply to service
performed after December 31, 1983. The election may be revoked by
the church or organization under regulations prescribed by the
Secretary. The election shall be revoked by the Secretary if such
church or organization fails to furnish the information required
under section 6051 to the Secretary for a period of 2 years or
more with respect to remuneration paid for such services by such
church or organization, and, upon request by the Secretary, fails
to furnish all such previously unfurnished information for the
period covered by the election. Any revocation under the
preceding sentence shall apply retroactively to the beginning of
the 2-year period for which the information was not furnished.
(3) Definitions
(A) For purposes of this subsection, the term "church" means a
church, a convention or association of churches, or an elementary
or secondary school which is controlled, operated, or principally
supported by a church or by a convention or association of
churches.
(B) For purposes of this subsection, the term "qualified
church-controlled organization" means any church-controlled
tax-exempt organization described in section 501(c)(3), other
than an organization which -
(i) offers goods, services, or facilities for sale, other
than on an incidental basis, to the general public, other than
goods, services, or facilities which are sold at a nominal
charge which is substantially less than the cost of providing
such goods, services, or facilities; and
(ii) normally receives more than 25 percent of its support
from either (I) governmental sources, or (II) receipts from
admissions, sales of merchandise, performance of services, or
furnishing of facilities, in activities which are not unrelated
trades or businesses, or both.
(x) Applicable dollar threshold
For purposes of subsection (a)(7)(B), the term "applicable dollar
threshold" means $1,000. In the case of calendar years after 1995,
the Commissioner of Social Security shall adjust such $1,000 amount
at the same time and in the same manner as under section
215(a)(1)(B)(ii) of the Social Security Act with respect to the
amounts referred to in section 215(a)(1)(B)(i) of such Act, except
that, for purposes of this paragraph, 1993 shall be substituted for
the calendar year referred to in section 215(a)(1)(B)(ii)(II) of
such Act. If any amount as adjusted under the preceding sentence is
not a multiple of $100, such amount shall be rounded to the next
lowest multiple of $100.
(y) Service in the employ of international organizations by certain
transferred Federal employees
(1) In general
For purposes of this chapter, service performed in the employ
of an international organization by an individual pursuant to a
transfer of such individual to such international organization
pursuant to section 3582 of title 5, United States Code, shall
constitute "employment" if -
(A) immediately before such transfer, such individual
performed service with a Federal agency which constituted
"employment" under subsection (b) for purposes of the taxes
imposed by sections 3101(a) and 3111(a), and
(B) such individual would be entitled, upon separation from
such international organization and proper application, to
reemployment with such Federal agency under such section 3582.
(2) Definitions
For purposes of this subsection -
(A) Federal agency
The term "Federal agency" means an agency, as defined in
section 3581(1) of title 5, United States Code.
(B) International organization
The term "international organization" has the meaning
provided such term by section 3581(3) of title 5, United States
Code.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 417; Sept. 1, 1954, ch. 1206,
title II, Secs. 204(a), (b), 205(a)-(e), 206(a), 207, 209, 68 Stat.
1091-1094; Aug. 1, 1956, ch. 836, title I, Secs. 103(j), 121(d),
title II, Secs. 201(b)-(d), (e)(1), (h)(1), (2), (j)-(l), 70 Stat.
824, 839-841, 843; Aug. 1, 1956, ch. 837, title IV, Secs. 410,
411(a), 70 Stat. 878; Pub. L. 85-840, title IV, Secs. 402(b),
404(a), 405(a), (b), Aug. 28, 1958, 72 Stat. 1042, 1044-1046; Pub.
L. 85-866, title I, Sec. 69, Sept. 2, 1958, 72 Stat. 1659; Pub. L.
86-70, Sec. 22(a), June 25, 1959, 73 Stat. 146; Pub. L. 86-168,
title I, Sec. 104(h), title II, Sec. 202(a), Aug. 18, 1959, 73
Stat. 387, 389; Pub. L. 86-624, Sec. 18(c), July 12, 1960, 74 Stat.
416; Pub. L. 86-778, title I, Secs. 103(n)-(p), 104(b), 105(a),
Sept. 13, 1960, 74 Stat. 938, 939, 942; Pub. L. 87-256, Sec.
110(e)(1), Sept. 21, 1961, 75 Stat. 536; Pub. L. 87-293, title II,
Sec. 202(a)(1), (2), Sept. 22, 1961, 75 Stat. 626; Pub. L. 88-272,
title II, Sec. 220(c)(2), Feb. 26, 1964, 78 Stat. 62; Pub. L.
88-650, Sec. 4(b), Oct. 13, 1964, 78 Stat. 1077; Pub. L. 89-97,
title III, Secs. 311(b)(4), (5), 313(c)(3), (4), 316(a)(1), (b),
317(b), 320(b)(2), July 30, 1965, 79 Stat. 381, 383, 386, 388, 393;
Pub. L. 90-248, title I, Secs. 108(b)(2), 123(b), title IV, Sec.
403(i), title V, Sec. 504(a), Jan. 2, 1968, 81 Stat. 835, 845, 932,
934; Pub. L. 91-172, title IX, Sec. 943(c)(1)-(3), Dec. 30, 1969,
83 Stat. 728; Pub. L. 92-5, title II, Sec. 203(b)(2), Mar. 17,
1971, 85 Stat. 11; Pub. L. 92-336, title II, Sec. 203(b)(2), July
1, 1972, 86 Stat. 419; Pub. L. 92-603, title I, Secs. 104(i),
122(b), 123(a)(2), (b), (c)(2), 128(b), 129(a)(2), 138(b), Oct. 30,
1972, 86 Stat. 1341, 1354, 1356, 1358, 1359, 1365; Pub. L. 93-66,
title II, Sec. 203(b)(2), (d), July 9, 1973, 87 Stat. 153; Pub. L.
93-233, Sec. 5(b)(2), (d), Dec. 31, 1973, 87 Stat. 954; Pub. L.
94-455, title XII, Sec. 1207(e)(1)(A), title XIX, Secs. 1903(a)(3),
1906(b)(13)(A), (C), Oct. 4, 1976, 90 Stat. 1706, 1807, 1834; Pub.
L. 94-563, Sec. 1(b), (c), Oct. 19, 1976, 90 Stat. 2655; Pub. L.
95-216, title III, Secs. 312(a), (b), (d), (f), (g), 314(a),
315(a), 356(a)-(d), Dec. 20, 1977, 91 Stat. 1532-1536, 1555; Pub.
L. 95-472, Sec. 3(b), Oct. 17, 1978, 92 Stat. 1333; Pub. L. 95-600,
title I, Sec. 164(b)(3), Nov. 6, 1978, 92 Stat. 2814; Pub. L.
96-222, title I, Sec. 101(a)(10)(B)(i), Apr. 1, 1980, 94 Stat. 201;
Pub. L. 96-499, title XI, Sec. 1141(a)(1), Dec. 5, 1980, 94 Stat.
2693; Pub. L. 97-34, title I, Sec. 124(e)(2)(A), Aug. 13, 1981, 95
Stat. 200; Pub. L. 97-123, Sec. 3(b), Dec. 29, 1981, 95 Stat. 1662;
Pub. L. 97-248, title II, Sec. 278(a)(1), Sept. 3, 1982, 96 Stat.
559; Pub. L. 98-21, title I, Secs. 101(b), (c)(2), 102(b), title
III, Secs. 321(a), (e)(1), 322(a)(2), 323(a)(1), 324(a), 327(a)(1),
(b)(1), 328(a), Apr. 20, 1983, 97 Stat. 69, 70, 118, 119, 121, 122,
126-128; Pub. L. 98-369, div. A, title I, Sec. 67(c), title IV,
Sec. 491(d)(36), title V, Sec. 531(d)(1)(A), div. B, title VI,
Secs. 2601(b), 2603(a)(2), (b), 2661(o)(3), 2663(i), (j)(5)(C),
July 18, 1984, 98 Stat. 587, 851, 884, 1124, 1128, 1159, 1169,
1171; Pub. L. 99-221, Sec. 3(b), Dec. 26, 1985, 99 Stat. 1735; Pub.
L. 99-272, title XII, Sec. 12112(b), title XIII, Secs. 13205(a)(1),
13303(c)(2), Apr. 7, 1986, 100 Stat. 288, 313, 327; Pub. L. 99-335,
title III, Sec. 304(b), June 6, 1986, 100 Stat. 606; Pub. L.
99-509, title IX, Sec. 9002(b)(1)(A), (2)(A), Oct. 21, 1986, 100
Stat. 1971; Pub. L. 99-514, title I, Sec. 122(e)(1), title XI,
Secs. 1108(g)(7), 1147(b), 1151(d)(2)(A), title XVIII, Secs.
1882(c), 1883(a)(11)(B), 1895(b)(18)(A), 1899A(38)-(40), Oct. 22,
1986, 100 Stat. 2112, 2435, 2494, 2505, 2915, 2916, 2935, 2960;
Pub. L. 100-203, title IX, Secs. 9001(b), 9002(b), 9003(a)(2),
9004(b), 9005(b), 9006(a), (b)(2), 9023(d), Dec. 22, 1987, 101
Stat. 1330-286 to 1330-289, 1330-296; Pub. L. 100-647, title I,
Secs. 1001(d)(2)(C)(i), (g)(4)(B)(i), 1011(e)(8), 1011B(a)(22)(A),
(23)(A), 1018(r)(2)(A), (u)(35), title III, Sec. 3043(c)(2), title
VIII, Secs. 8015(b)(2), (c)(2), 8016(a)(3)(A), (4)(A), (C),
8017(b), Nov. 10, 1988, 102 Stat. 3351, 3352, 3461, 3485, 3486,
3586, 3592, 3642, 3791-3793; Pub. L. 101-140, title II, Sec.
203(a)(2), Nov. 8, 1989, 103 Stat. 830; Pub. L. 101-239, title X,
Sec. 10201(a), (b)(3), Dec. 19, 1989, 103 Stat. 2472; Pub. L.
101-508, title XI, Secs. 11331(a), 11332(b), Nov. 5, 1990, 104
Stat. 1388-467, 1388-469; Pub. L. 101-650, title III, Sec. 321,
Dec. 1, 1990, 104 Stat. 5117; Pub. L. 102-318, title V, Sec.
521(b)(34), July 3, 1992, 106 Stat. 312; Pub. L. 102-572, title IX,
Sec. 902(b)(1), Oct. 29, 1992, 106 Stat. 4516; Pub. L. 103-66,
title XIII, Sec. 13207(a), Aug. 10, 1993, 107 Stat. 467; Pub. L.
103-178, title II, Sec. 204(c), Dec. 3, 1993, 107 Stat. 2033; Pub.
L. 103-296, title I, Sec. 108(h)(2), title III, Secs. 303(a)(2),
(b)(2), 319(a)(1), (5), 320(a)(1)(C), Aug. 15, 1994, 108 Stat.
1487, 1519, 1533-1535; Pub. L. 103-387, Sec. 2(a)(1)(A)-(C), Oct.
22, 1994, 108 Stat. 4071; Pub. L. 104-188, title I, Secs.
1116(a)(1)(A), (B), 1421(b)(8)(A), 1458(b)(1), Aug. 20, 1996, 110
Stat. 1762, 1798, 1819; Pub. L. 105-33, title XI, Sec.
11246(b)(2)(A), as added Pub. L. 105-277, div. A, Sec. 101(h)
[title VIII, Sec. 802(a)(2)], Oct. 21, 1998, 112 Stat. 2681-480,
2681-532; Pub. L. 105-61, title VI, Sec. 642(d)(2), Oct. 10, 1997,
111 Stat. 1319; Pub. L. 105-206, title VI, Sec. 6023(13), July 22,
1998, 112 Stat. 825; Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
319(15)], Dec. 21, 2000, 114 Stat. 2763, 2763A-647; Pub. L.
108-121, title I, Sec. 106(b)(2), Nov. 11, 2003, 117 Stat. 1339.)
-REFTEXT-
REFERENCES IN TEXT
The Social Security Act, referred to in subsecs. (a)(1), (15),
(b), (d)(4), (j)(2)(D), (4)(B), (l)(1), (4), (6), (r)(3)(A), (u),
(w)(1), and (x), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, as
amended. Title II of the Act is classified generally to subchapter
II (Sec. 401 et seq.) of chapter 7 of Title 42, The Public Health
and Welfare. Sections 201, 210, 215, 218, 223, 230, and 233 of the
Act are classified to sections 401, 410, 415, 418, 423, 430, and
433, respectively, of Title 42. For complete classification of this
Act to the Code, see section 1305 of Title 42 and Tables.
Section 3(2)(B)(ii) of the Employee Retirement Income Security
Act of 1974, referred to in subsec. (a)(5)(F), is classified to
section 1002(2)(B)(ii) of Title 29, Labor.
Section 105(e)(2) of the Indian Self-Determination Act, referred
to in subsec. (b)(5)(B)(i)(V), was renumbered section 104(e)(2) of
that Act by Pub. L. 100-472, title II, Sec. 203(a), Oct. 5, 1988,
102 Stat. 2290, without corresponding amendment to this section.
Section 104(e)(2) of the Indian Self-Determination Act is
classified to section 450i(e)(2) of Title 25, Indians. Section 105
of that Act is classified to section 450j of Title 25.
Level V of the Executive Schedule, referred to in subsec.
(b)(5)(D)(iii), is set out in section 5316 of Title 5, Government
Organization and Employees.
Section 301 of the Federal Employees' Retirement System Act of
1986, referred to in subsec. (b)(5)(H)(i), is section 301 of Pub.
L. 99-335, which is set out as a note under section 8331 of Title
5, Government Organization and Employees.
The Federal Employees' Retirement System Open Enrollment Act of
1997, referred to in subsec. (b)(5)(H)(i), is section 642 of Pub.
L. 105-61, title VI, Oct. 10, 1997, 111 Stat. 1318, which is
classified principally to a note under section 8331 of Title 5,
Government Organization and Employees. For complete classification
of this Act to the Code, see Tables.
The Foreign Service Act of 1980, referred to in subsec.
(b)(5)(H)(ii), is Pub. L. 96-465, Oct. 17, 1980, 94 Stat. 2071, as
amended. Subchapter II of chapter 8 of title I of the Act is
classified generally to part II (Sec. 4071 et seq.) of subchapter
VIII of chapter 52 of Title 22, Foreign Relations and Intercourse.
Section 860 of the Act is classified to section 4071i of Title 22.
For complete classification of this Act to the Code, see Short
Title note set out under section 3901 of Title 22 and Tables.
The Internal Security Act of 1950, as amended, referred to in
subsec. (b)(17), is act Sept. 23, 1950, ch. 1024, 64 Stat. 987, as
amended, which is classified principally to chapter 23 (Sec. 781 et
seq.) of Title 50, War and National Defense. For complete
classification of this Act to the Code, see Short Title note set
out under section 781 of Title 50 and Tables.
Section 101(a)(15) of the Immigration and Nationality Act,
referred to in subsec. (b)(18), (19), is classified to section
1101(a)(15) of Title 8, Aliens and Nationality.
Section 15(g) of the Agricultural Marketing Act, referred to in
subsec. (g)(3), is classified to section 1141j of Title 12, Banks
and Banking.
The Peace Corps Act, referred to in subsecs. (i)(3), (p), is Pub.
L. 87-293, title I, Sept. 22, 1961, 75 Stat. 612, as amended, which
is classified principally to chapter 34 (Sec. 2501 et seq.) of
Title 22, Foreign Relations and Intercourse. Sections 5 and 6 of
the Peace Corps Act are classified to sections 2504 and 2505 of
Title 22. For complete classification of this Act to the Code, see
Short Title note set out under section 2501 of Title 22 and Tables.
Chapter 9 of the Internal Revenue Code of 1939, referred to in
subsec. (j)(4)(B), was comprised of sections 1400 to 1636 of former
Title 26, Internal Revenue Code. For table of comparisons of the
1939 Code to the 1986 Code, see Table I preceding section 1 of this
title. See also section 7851(a)(3) of this title for applicability
of chapter 9 of former Title 26. See also section 7851(e) of this
title for provision that references in the 1986 Code to a provision
of the 1939 Code, not then applicable, shall be deemed a reference
to the corresponding provision of the 1986 Code, which is then
applicable.
The Military Selective Service Act, referred to in subsec.
(n)(5)(B), is act June 24, 1948, ch. 625, 62 Stat. 604, as amended,
which is classified principally to section 451 et seq. of Title 50,
Appendix, War and National Defense. For complete classification of
this Act to the Code, see References in Text note set out under
section 451 of Title 50, Appendix, and Tables.
-MISC1-
AMENDMENTS
2003 - Subsec. (a)(18). Pub. L. 108-121 substituted ", 129, or
134(b)(4)" for "or 129".
2000 - Subsec. (a)(5)(G). Pub. L. 106-554 substituted a comma for
the semicolon at end.
1998 - Subsec. (a)(5)(F). Pub. L. 105-206, Sec. 6023(13)(A),
which directed the substitution of a comma for the semicolon at end
of subpar. (F), could not be executed because a semicolon did not
appear at end of subpar. (F).
Subsec. (a)(5)(G). Pub. L. 105-206, Sec. 6023(13)(B), struck out
"or" at end.
Subsec. (a)(5)(I). Pub. L. 105-206, Sec. 6023(13)(C), substituted
a semicolon for the period at end.
Subsec. (b)(7)(C). Pub. L. 105-277 added Pub. L. 105-33, Sec.
11246(b)(2)(A). See 1997 Amendment note below.
1997 - Subsec. (b)(5)(H)(i). Pub. L. 105-61 substituted "1986,"
for "1986 or" and inserted "or the Federal Employees' Retirement
System Open Enrollment Act of 1997" after "(50 U.S.C. 2157),".
Subsec. (b)(7)(C). Pub. L. 105-33, Sec. 11246(b)(2)(A), as added
by Pub. L. 105-277, inserted "(other than the Federal Employees
Retirement System provided in chapter 84 of title 5, United States
Code)" after "law of the United States" in introductory provisions.
1996 - Subsec. (a)(5)(F). Pub. L. 104-188, Sec. 1421(b)(8)(A),
struck out "or" at end.
Subsec. (a)(5)(G). Pub. L. 104-188, Sec. 1458(b)(1), which
directed that subpar. (G) be amended by striking "(or)" at the end,
could not be executed because "(or)" did not appear.
Pub. L. 104-188, Sec. 1421(b)(8)(A), inserted "or" at end.
Subsec. (a)(5)(H). Pub. L. 104-188, Sec. 1458(b)(1), inserted
"or" at end.
Pub. L. 104-188, Sec. 1421(b)(8)(A), added subpar. (H).
Subsec. (a)(5)(I). Pub. L. 104-188, Sec. 1458(b)(1), added
subpar. (I).
Subsec. (b). Pub. L. 104-188, Sec. 1116(a)(1)(A), inserted
closing provisions "For purposes of paragraph (20), the operating
crew of a boat shall be treated as normally made up of fewer than
10 individuals if the average size of the operating crew on trips
made during the preceding 4 calendar quarters consisted of fewer
than 10 individuals."
Subsec. (b)(20)(A). Pub. L. 104-188, Sec. 1116(a)(1)(B), amended
subpar. (A) generally. Prior to amendment, subpar. (A) read as
follows: "such individual does not receive any cash remuneration
(other than as provided in subparagraph (B)),".
1994 - Subsec. (a)(7)(B). Pub. L. 103-387, Sec. 2(a)(1)(A),
amended subpar. (B) generally. Prior to amendment, subpar. (B) read
as follows: "cash remuneration paid by an employer in any calendar
quarter to an employee for domestic service in a private home of
the employer, if the cash remuneration paid in such quarter by the
employer to the employee for such service is less than $50. As used
in this subparagraph, the term 'domestic service in a private home
of the employer' does not include service described in subsection
(g)(5);".
Subsec. (b)(7)(F)(iv). Pub. L. 103-296, Sec. 303(a)(2),
substituted "$1,000 with respect to service performed during any
calendar year commencing on or after January 1, 1995, ending on or
before December 31, 1999, and the adjusted amount determined under
section 218(c)(8)(B) of the Social Security Act for any calendar
year commencing on or after January 1, 2000, with respect to
service performed during such calendar year" for "$100".
Subsec. (b)(10)(B). Pub. L. 103-296, Sec. 108(h)(2), substituted
"Commissioner of Social Security" for "Secretary of Health and
Human Services".
Subsec. (b)(15). Pub. L. 103-296, Sec. 319(a)(5), inserted ",
except service which constitutes 'employment' under subsection (y)"
after "international organization".
Subsec. (b)(19). Pub. L. 103-296, Sec. 320(a)(1)(C), substituted
"(J), (M), or (Q)" for "(J), or (M)" in two places.
Subsec. (b)(21). Pub. L. 103-387, Sec. 2(a)(1)(C), added par.
(21).
Subsec. (u)(2)(B)(ii)(V). Pub. L. 103-296, Sec. 303(b)(2),
substituted "$1,000 with respect to service performed during any
calendar year commencing on or after January 1, 1995, ending on or
before December 31, 1999, and the adjusted amount determined under
section 218(c)(8)(B) of the Social Security Act for any calendar
year commencing on or after January 1, 2000, with respect to
service performed during such calendar year" for "$100".
Subsec. (x). Pub. L. 103-387, Sec. 2(a)(1)(B), added subsec. (x).
Subsec. (y). Pub. L. 103-296, Sec. 319(a)(1), added subsec. (y).
1993 - Subsec. (a)(1). Pub. L. 103-66, Sec. 13207(a)(1), inserted
"in the case of the taxes imposed by sections 3101(a) and 3111(a)"
after "(1)", substituted "contribution and benefit base (as
determined under section 230 of the Social Security Act)" for
"applicable contribution base (as determined under subsection (x))"
in two places, and substituted "such contribution and benefit base"
for "such applicable contribution base".
Subsec. (b)(5)(H)(i). Pub. L. 103-178 substituted "section 307 of
the Central Intelligence Agency Retirement Act (50 U.S.C. 2157)"
for "section 307 of the Central Intelligence Agency Retirement Act
of 1964 for Certain Employees".
Subsec. (x). Pub. L. 103-66, Sec. 13207(a)(2), struck out subsec.
(x) which defined parameters of the applicable contribution base
for purposes of this chapter.
1992 - Subsec. (b)(5)(E). Pub. L. 102-572 substituted "United
States Court of Federal Claims" for "United States Claims Court".
Subsec. (v)(1)(A). Pub. L. 102-318 substituted "402(e)(3)" for
"402(a)(8)".
1990 - Subsec. (a)(1). Pub. L. 101-508, Sec. 11331(a)(1),
substituted "applicable contribution base (as determined under
subsection (x))" for "contribution and benefit base (as determined
under section 230 of the Social Security Act)" wherever appearing
and "such applicable contribution base" for "such contribution and
benefit base".
Subsec. (b)(7)(F). Pub. L. 101-508, Sec. 11332(b), added subpar.
(F).
Subsec. (x). Pub. L. 101-508, Sec. 11331(a)(2), added subsec.
(x).
1989 - Subsec. (l)(1). Pub. L. 101-239, Sec. 10201(b)(3),
substituted "paragraph (6)" for "paragraph (8)" in introductory
provisions.
Subsec. (l)(2). Pub. L. 101-239, Sec. 10201(a)(1), inserted at
end "Notwithstanding any other provision of this subsection, the
period for which any such agreement is effective with respect to
any foreign entity shall terminate at the end of any calendar
quarter in which the foreign entity, at any time in such quarter,
ceases to be a foreign affiliate as defined in paragraph (6)."
Subsec. (l)(3). Pub. L. 101-239, Sec. 10201(a)(2), (3), added
par. (3) and struck out former par. (3) relating to termination of
period by American employer.
Subsec. (l)(4). Pub. L. 101-239, Sec. 10201(a)(2), (4),
redesignated par. (6) as (4) and struck out former par. (4)
relating to termination of period by Secretary.
Subsec. (l)(5). Pub. L. 101-239, Sec. 10201(a)(2), (4),
redesignated par. (7) as (5) and struck out former par. (5)
relating to no renewal of agreement.
Subsec. (l)(6) to (10). Pub. L. 101-239, Sec. 10201(a)(4),
redesignated pars. (6) to (10) as (4) to (8), respectively.
Subsec. (x). Pub. L. 101-140 amended this section to read as if
amendments by Pub. L. 100-647, Sec. 1011B(a)(22)(A), had not been
enacted, see 1988 Amendment note below.
1988 - Subsec. (a)(5)(G). Pub. L. 100-647, Sec. 1011B(a)(23)(A),
inserted "if such payment would not be treated as wages without
regard to such plan and it is reasonable to believe that (if
section 125 applied for purposes of this section) section 125 would
not treat any wages as constructively received" after "section
125)".
Subsec. (a)(8)(B). Pub. L. 100-647, Sec. 8017(b), amended subpar.
(B) generally. Prior to amendment, subpar. (B) read as follows:
"cash remuneration paid by an employer in any calendar year to an
employee for agricultural labor unless (i) the cash remuneration
paid in such year by the employer to the employee for such labor is
$150 or more, or (ii) the employer's expenditures for agricultural
labor in such year equal or exceed $2,500;".
Subsec. (a)(11). Pub. L. 100-647, Sec. 1001(g)(4)(B)(i), inserted
"(determined without regard to section 274(n))" after "section
217".
Subsec. (a)(21). Pub. L. 100-647, Sec. 3043(c)(2), added par.
(21).
Subsec. (b)(5). Pub. L. 100-647, Sec. 8015(c)(2), inserted "any
such service performed on or after any date on which such
individual performs" after "with respect to" in provision preceding
subpar. (C).
Subsec. (b)(5)(H). Pub. L. 100-647, Sec. 8015(b)(2), amended
subpar. (H) generally. Prior to amendment, subparagraph (H) read as
follows: "service performed by an individual on or after the
effective date of an election by such individual under section
301(a) of the Federal Employees' Retirement System Act of 1986, or
under regulations issued under section 860 of the Foreign Service
Act of 1980 or section 307 of the Central Intelligence Agency
Retirement Act of 1964 for Certain Employees, to become subject to
chapter 84 of title 5, United States Code;".
Subsec. (b)(19). Pub. L. 100-647, Sec. 1001(d)(2)(C)(i),
substituted "(F), (J), or (M)" for "(F) or (J)" in two places.
Subsec. (b)(20). Pub. L. 100-647, Sec. 8016(a)(4)(A), (C), made
technical correction to directory language of Pub. L. 99-272, Sec.
13303(c)(2), see 1986 Amendment note below.
Subsec. (d)(3), (4). Pub. L. 100-647, Sec. 8016(a)(3)(A),
redesignated par. (4) as (3) and substituted "; or" for a period at
the end, and redesignated par. (3) as (4), substituted a period for
"; or" at the end, and moved redesignated par. (4) to the end of
the subsection.
Subsec. (u)(2)(B)(ii)(VI). Pub. L. 100-647, Sec. 1018(r)(2)(A),
added subcl. (VI).
Subsec. (v)(3)(A). Pub. L. 100-647, Sec. 1011(e)(8), substituted
"457(f)(1)" for "457(e)(1)".
Subsec. (v)(3)(C). Pub. L. 100-647, Sec. 1018(u)(35), substituted
"Savings" for "Saving".
Subsec. (x). Pub. L. 100-647, Sec. 1011B(a)(22)(A), added subsec.
(x) relating to benefits provided under certain employee benefit
plans.
1987 - Subsec. (a)(2)(C). Pub. L. 100-203, Sec. 9003(a)(2),
substituted "death, except that this paragraph does not apply to a
payment for group-term life insurance to the extent that such
payment is includible in the gross income of the employee" for
"death".
Subsec. (a)(5)(F). Pub. L. 100-203, Sec. 9023(d)(1), substituted
a comma for semicolon before "or" at end.
Subsec. (a)(5)(G). Pub. L. 100-203, Sec. 9023(d)(2), substituted
a semicolon for comma at end.
Subsec. (a)(8)(B)(ii). Pub. L. 100-203, Sec. 9002(b), added cl.
(ii) and struck out former cl. (ii) which read as follows: "the
employee performs agricultural labor for the employer on 20 days or
more during such year for cash remuneration computed on a time
basis;".
Subsec. (b)(3)(A). Pub. L. 100-203, Sec. 9005(b)(1), substituted
"18" for "21".
Pub. L. 100-203, Sec. 9004(b)(1), struck out "performed by an
individual in the employ of his spouse, and service" after
"service".
Subsec. (b)(3)(B). Pub. L. 100-203, Sec. 9005(b)(2), inserted
"under the age of 21 in the employ of his father or mother, or
performed by an individual" after first reference to "individual".
Pub. L. 100-203, Sec. 9004(b)(2), inserted introductory
provisions and struck out former introductory provisions which read
as follows: "service not in the course of the employer's trade or
business, or domestic service in a private home of the employer,
performed by an individual in the employ of his son or daughter;
except that the provisions of this subparagraph shall not be
applicable to such domestic service if - ".
Subsec. (i)(2). Pub. L. 100-203, Sec. 9001(b)(2), substituted
"only (A) his basic pay as described in chapter 3 and section 1009
of title 37, United States Code, in the case of an individual
performing service to which subparagraph (A) of such subsection
(m)(1) applies, or (B) his compensation for such service as
determined under section 206(a) of title 37, United States Code, in
the case of an individual performing service to which subparagraph
(B) of such subsection (m)(1) applies." for "only his basic pay as
described in chapter 3 and section 1009 of title 37, United States
Code."
Subsec. (m)(1). Pub. L. 100-203, Sec. 9001(b)(1), amended par.
(1) generally. Prior to amendment, par. (1) read as follows: "The
term 'employment' shall, notwithstanding the provisions of
subsection (b) of this section, include service performed by an
individual as a member of a uniformed service on active duty; but
such term shall not include any such service which is performed
while on leave without pay."
Subsec. (q). Pub. L. 100-203, Sec. 9006(a), in heading
substituted "both employee and employer taxes" for "employee
taxes", and in text struck out "other than for purposes of the
taxes imposed by section 3111" after "of this chapter", substituted
"remuneration for such employment (and deemed to have been paid by
the employer for purposes of subsections (a) and (b) of section
3111)" for "remuneration for employment", and inserted before
period at end "; except that, in determining the employer's
liability in connection with the taxes imposed by section 3111 with
respect to such tips in any case where no statement including such
tips was so furnished (or to the extent that the statement so
furnished was inaccurate or incomplete), such remuneration shall be
deemed for purposes of subtitle F to be paid on the date on which
notice and demand for such taxes is made to the employer by the
Secretary".
Subsec. (t). Pub. L. 100-203, Sec. 9006(b)(2), struck out subsec.
(t) which related to special rule for determining wages subject to
employer tax in case of certain employers whose employees receive
income from tips.
1986 - Subsec. (a)(5)(C). Pub. L. 99-514, Sec. 1108(g)(7),
amended subpar. (C) generally. Prior to amendment, subpar. (C) read
as follows: "under a simplified employee pension if, at the time of
the payment, it is reasonable to believe that the employee will be
entitled to a deduction under section 219(b)(2) for such payment,".
Subsec. (a)(5)(G). Pub. L. 99-514, Sec. 1151(d)(2)(A), added
subpar. (G).
Subsec. (a)(8). Pub. L. 99-514, Sec. 1883(a)(11)(B), realigned
margin of subpar. (B).
Subsec. (a)(20). Pub. L. 99-514, Sec. 122(e)(1), inserted
reference to section 74(c).
Subsec. (b)(5)(H). Pub. L. 99-335 added subpar. (H).
Subsec. (b)(7)(E). Pub. L. 99-509, Sec. 9002(b)(1)(A), added
subpar. (E).
Subsec. (b)(20). Pub. L. 99-272, Sec. 13303(c)(2), as amended by
Pub. L. 100-647, Sec. 8016(a)(4)(A), (C), inserted "(other than
service described in paragraph (3)(A))" after "service".
Subsec. (d)(3), (4). Pub. L. 99-509, Sec. 9002(b)(2)(A), added
par. (3) and redesignated former par. (3) as (4).
Subsec. (i)(5). Pub. L. 99-272, Sec. 12112(b), substituted "shall
not include" for "shall, subject to the provisions of subsection
(a)(1) of this section, include".
Subsec. (u). Pub. L. 99-272, Sec. 13205(a)(1), amended subsec.
(u) generally, substantially expanding and revising its provisions
by extending the application of hospital insurance tax to State and
local employment.
Subsec. (u)(2)(B)(ii)(V). Pub. L. 99-514, Sec. 1895(b)(18)(A),
added subcl. (V).
Subsec. (v)(2)(A)(ii). Pub. L. 99-514, Sec. 1899A(38),
substituted "forfeiture" for "forefeiture".
Subsec. (v)(3)(C). Pub. L. 99-514, Sec. 1147(b), added subpar.
(C).
Subsec. (w)(1). Pub. L. 99-514, Sec. 1899A(39), substituted "this
chapter" for "chapter 21 of this Code" in first sentence.
Subsec. (w)(2). Pub. L. 99-514, Sec. 1882(c), substituted last
three sentences for former last two sentences which read as
follows: "The election may not be revoked by the church or
organization, but shall be permanently revoked by the Secretary if
such church or organization fails to furnish the information
required under section 6051 to the Secretary for a period of 2
years or more with respect to remuneration paid for such services
by such church or organization, and, upon request by the Secretary,
fails to furnish all such previously unfurnished information for
the period covered by the election. Such revocation shall apply
retroactively to the beginning of the 2-year period for which the
information was not furnished."
Pub. L. 99-514, Sec. 1899A(40), substituted "July 18, 1984" for
"the date of the enactment of this subsection" in first sentence.
1985 - Subsec. (b)(5)(B)(i)(V). Pub. L. 99-221 added subcl. (V).
1984 - Subsec. (a). Pub. L. 98-369, Sec. 531(d)(1)(A)(i),
inserted "(including benefits)" before "paid in any medium" in
introductory provisions.
Subsec. (a)(5)(C) to (G). Pub. L. 98-369, Sec. 491(d)(36), struck
out subpar. (C) which provided: "under or to a bond purchase plan
which, at the time of such payment, is a qualified bond purchase
plan described in section 405(a)," and redesignated subpars, (D) to
(G) as (C) to (F), respectively.
Subsec. (a)(20). Pub. L. 98-369, Sec. 531(d)(1)(A)(ii), added
par. (20).
Subsec. (b)(1). Pub. L. 98-369, Sec. 2663(i)(1), struck out "(A)
under contracts entered into in accordance with title V of the
Agricultural Act of 1949, as amended (7 U.S.C. 1461-1468), or (B)".
Subsec. (b)(5)(B). Pub. L. 98-369, Sec. 2601(b)(1), in amending
subpar. (B) generally, substituted provision broadening social
security coverage for newly hired Federal civilian employees
effective with remuneration paid after Dec. 31, 1983, by providing
that persons transferring from other government service to civilian
service be covered under social security, unless the other service
was in an international organization, or the person is returning to
civilian service after temporary military or reserve duty and is
exercising his reemployment rights under chapter 43 of title 38.
Subsec. (b)(5)(C) to (G). Pub. L. 98-369, Sec. 2601(b)(2),
substituted subpar. designations (C) to (G) for former designations
(i) to (v), respectively, in subpar. (D), as so redesignated,
redesignated cls. (I) to (III) as (i) to (iii), respectively, and
amended generally, subpar. (G), as so redesignated, designating
provision relating to service performed by an individual who is not
subject to subchapter III of chapter 83 of title 5 as cl. (i), and
in cl. (i) as so designated, inserting reference to another
retirement system established by a law of the United States for
Federal employees, other than for members of the uniformed services
and adding cls. (ii) and (iii), and provision for determining for
purposes of this subparagraph whether an individual is subject to
subchapter III of chapter 83 of title 5 or any other retirement
system.
Subsec. (b)(8). Pub. L. 98-369, Sec. 2603(a)(2), designated
existing provisions as subpar. (A), substituted "this subparagraph"
for "this paragraph", and added subpar. (B).
Subsec. (b)(10)(B). Pub. L. 98-369, Sec. 2663(j)(5)(C),
substituted "Secretary of Health and Human Services" for "Secretary
of Health, Education, and Welfare".
Subsec. (i)(2). Pub. L. 98-369, Sec. 2663(i)(2), substituted
"chapter 3 and section 1009 of title 37, United States Code" for
"section 102(10) of the Servicemen's and Veterans' Survivor
Benefits Act".
Subsec. (m)(2). Pub. L. 98-369, Sec. 2663(i)(3), substituted
"paragraph (21) of section 101 of title 38, United States Code" for
"section 102 of the Servicemen's and Veterans' Survivor Benefits
Act" and "paragraph (22) of such section" for "such section".
Subsec. (m)(3). Pub. L. 98-369, Sec. 2663(i)(4), substituted
"paragraph (23) of such section 101" for "such section 102".
Subsec. (n). Pub. L. 98-369, Sec. 2663(i)(5), in provision
preceding par. (1) substituted "a reserve component as defined in
section 101(27) of title 38, United States Code" for "a reserve
component of a uniformed service as defined in section 102(3) of
the Servicemen's and Veterans' Survivor Benefits Act", and inserted
", the National Oceanic and Atmospheric Administration Corps,".
Subsec. (n)(5). Pub. L. 98-369, Sec. 2663(i)(5)(C), substituted
"military, naval, or air" for "military or naval" in two places.
Subsec. (n)(5)(B). Pub. L. 98-369, Sec. 2663(i)(5)(D),
substituted "Military Selective Service Act" for "Universal
Military Training and Service Act".
Subsec. (v)(1)(B). Pub. L. 98-369, Sec. 2661(o)(3), substituted
"section 414(h)(2) where the pick up referred to in such section is
pursuant to a salary reduction agreement (whether evidenced by a
written instrument or otherwise)" for "section 414(h)(2)".
Subsec. (v)(2)(A). Pub. L. 98-369, Sec. 67(c), inserted provision
that the preceding sentence shall not apply to any excess parachute
payment (as defined in section 2801G(b)).
Subsec. (w). Pub. L. 98-369, Sec. 2603(b), added subsec. (w).
1983 - Subsec. (a). Pub. L. 98-21, Sec. 327(b)(1), inserted in
text following last numbered paragraph a provision that nothing in
the regulations prescribed for purposes of chapter 24 (relating to
income tax withholding) which provides an exclusion from "wages" as
used in such chapter shall be construed to require a similar
exclusion from "wages" in regulations prescribed for purposes of
this chapter.
Pub. L. 98-21, Sec. 324(a)(3)(D), substituted reference to
subpar. (A) of par. (2) for reference to subpar. (B) thereof in
text following last numbered paragraph.
Subsec. (a)(2). Pub. L. 98-21, Sec. 324(a)(3)(A), struck out "(A)
retirement, or", and redesignated subpars. (B) to (D) as (A) to
(C), respectively.
Subsec. (a)(3). Pub. L. 98-21, Sec. 324(a)(3)(B), struck out par.
(3) which related to any payment made to an employee (including any
amount paid by an employer for insurance or annuities, or into a
fund, to provide for any such payment) on account of retirement.
Subsec. (a)(5)(D). Pub. L. 98-21, Sec. 328(a), substituted
"section 219(b)(2)" for "section 219".
Subsec. (a)(5)(E) to (G). Pub. L. 98-21, Sec. 324(a)(2), added
subpars. (E) to (G).
Subsec. (a)(9). Pub. L. 98-21, Sec. 324(a)(3)(B), struck out par.
(9) which related to any payment (other than vacation or sick pay)
made to an employee after the month in which he attained age 62, if
such employee did not work for the employer in the period for which
such payment was made.
Subsec. (a)(13)(A)(iii). Pub. L. 98-21, Sec. 324(a)(3)(C), struck
out cl. (iii) which related to the case of retirement after
attaining an age specified in the plan referred to in subparagraph
(B) or in a pension plan of the employer.
Subsec. (a)(19). Pub. L. 98-21, Sec. 327(a)(1), added par. (19).
Subsec. (b). Pub. L. 98-21, Sec. 323(a)(1), substituted "a
citizen or resident of the United States" for "a citizen of the
United States" in text preceding par. (1).
Pub. L. 98-21, Sec. 322(a)(2), added cl. (C) in text preceding
par. (1).
Subsec. (b)(5). Pub. L. 98-21, Sec. 101(b)(1), amended par. (5)
generally. Prior to amendment par. (5) read as follows: "Service
performed in the employ of any instrumentality of the United
States, if such instrumentality is exempt from the tax imposed by
section 3111 by virtue of any provision of law which specifically
refers to such section (or the corresponding section of prior law)
in granting such exemption;".
Subsec. (b)(6). Pub. L. 98-21, Sec. 101(b)(1), amended par. (6)
generally. Prior to amendment par. (6) read as follows:
"(A) service performed in the employ of the United States or in
the employ of any instrumentality of the United States, if such
service is covered by a retirement system established by a law of
the United States;
"(B) service performed, by an individual in the employ of an
instrumentality of the United States if such an instrumentality was
exempt from the tax imposed by section 1410 of the Internal Revenue
Code of 1939 on December 31, 1950, and if such service is covered
by a retirement system established by such instrumentality; except
that the provisions of this subparagraph shall not be applicable to
-
"(i) service performed in the employ of a corporation which is
wholly owned by the United States;
"(ii) service performed in the employ of a Federal land bank, a
Federal intermediate credit bank, a bank for cooperatives, a
Federal land bank association, a production credit association, a
Federal Reserve Bank, a Federal Home Loan Bank, or a Federal
Credit Union;
"(iii) service performed in the employ of a State, county, or
community committee under the Commodity Stabilization Service;
"(iv) service performed by a civilian employee, not compensated
from funds appropriated by the Congress, in the Army and Air
Force Exchange Service, Army and Air Force Motion Picture
Service, Navy Exchanges, Marine Corps Exchanges, or other
activities, conducted by an instrumentality of the United States
subject to the jurisdiction of the Secretary of Defense, at
installations of the Department of Defense for the comfort,
pleasure, contentment, and mental and physical improvement of
personnel of such Department; or
"(v) service performed by a civilian employee, not compensated
from funds appropriated by the Congress, in the Coast Guard
Exchanges or other activities, conducted by an instrumentality of
the United States subject to the jurisdiction of the Secretary of
Transportation, at installations of the Coast Guard for the
comfort, pleasure, contentment, and mental and physical
improvement of personnel of the Coast Guard;
"(C) service performed in the employ of the United States or in
the employ of any instrumentality of the United States, if such
service is performed -
"(i) as the President or Vice President of the United States or
as a Member, Delegate, or Resident Commissioner of or to the
Congress;
"(ii) in the legislative branch;
"(iii) in a penal institution of the United States by an inmate
thereof;
"(iv) by any individual as an employee included under section
5351(2) of title 5, United States Code (relating to certain
interns, student nurses, and other student employees of hospitals
of the Federal Government), other than as a medical or dental
intern or a medical or dental resident in training;
"(v) by any individual as an employee serving on a temporary
basis in case of fire, storm, earthquake, flood, or other similar
emergency; or
"(vi) by any individual to whom subchapter III of chapter 83 of
title 5, United States Code, does not apply because such
individual is subject to another retirement system (other than
the retirement system of the Tennessee Valley Authority);".
Subsec. (b)(8). Pub. L. 98-21, Sec. 102(b)(1), struck out the
subpar. (A) designation preceding "service performed", struck out
subpar. (B) which related to service performed by employees of
nonprofit organizations, and in par. (8), as so designated
substituted "except that this paragraph shall not apply" for
"except that this subparagraph shall not apply".
Subsec. (i)(5). Pub. L. 98-21, Sec. 101(c)(2), added par. (5).
Subsec. (k). Pub. L. 98-21, Sec. 102(b)(2), struck out subsec.
(k) which related to exemption of religious, charitable and certain
other organizations.
Subsec. (l). Pub. L. 98-21, Sec. 321(a)(1), substituted
"Agreements entered into by American employers with respect to
foreign affiliates" for "Agreements entered into by domestic
corporations with respect to foreign subsidiaries" in heading.
Subsec. (l)(1). Pub. L. 98-21, Sec. 321(a)(1), substituted
"affiliates" for "subsidiaries" in par. (1) heading, and in first
sentence of provisions preceding subpar. (A), substituted "at the
American employer's request" for "at the request of any domestic
corporation", "any American employer (as defined in subsection (h))
who" for "any such corporation which", "such manner and form" for
"such form and manner", and "affiliates" for "subsidiaries" after
"such employer's foreign", and inserted "or residents" after
"citizens".
Pub. L. 98-21, Sec. 321(e)(1), substituted "American employer"
for "domestic corporation", "affiliate" for "subsidiary" and
"citizens or residents" for "citizens" wherever appearing in second
and third sentences of provisions preceding subpar. (A) and
substituted "American employer" for "domestic corporation" in
subpars. (A) and (B).
Subsec. (l)(2) to (5). Pub. L. 98-21, Sec. 321(e)(1),
substituted, wherever appearing, "American employer" for "domestic
corporation", "American employers" for "domestic corporations",
"affiliate" for "subsidiary", "affiliates" for "subsidiaries",
"foreign entity" for "foreign corporation", "foreign entities" for
"foreign corporations", and "citizens or residents" for "citizens".
Subsec. (l)(8). Pub. L. 98-21, Sec. 321(a)(2), amended par. (8)
generally, substituting provision defining a foreign affiliate for
provision defining a foreign subsidiary of a domestic corporation
which, for the purposes of this subsection and section 210(a) of
the Social Security Act, had been defined as a foreign corporation
not less than 20 percent of the voting stock of which was owned by
such domestic corporation, or a foreign corporation more than 50
percent of the voting stock of which was owned by the foreign
corporation described above.
Subsec. (l)(9), (10). Pub. L. 98-21, Sec. 321(e)(1), substituted,
wherever appearing, "American employer" for "domestic corporation",
"American employers" for "domestic corporations", and "foreign
entities" for "foreign corporations".
Subsec. (r)(3)(A). Pub. L. 98-21, Sec. 102(b)(3)(A), substituted
"subsection (b)(8)" and "section 210(a)(8)" for "subsection
(b)(8)(A)" and "section 210(a)(8)(A)", respectively, in provisions
preceding cl. (i).
Subsec. (r)(4). Pub. L. 98-21, Sec. 102(b)(3)(B), struck out par.
(4) which related to coordination with coverage of lay employees.
Subsec. (u)(1). Pub. L. 98-21, Sec. 101(b)(2), substituted
"sections 3101(b) and 3111(b), subsection (b) shall be applied
without regard to paragraph (5) thereof" for "sections 3101(b) and
3111(b) -
"(A) paragraph (6) of subsection (b) shall be applied without
regard to subparagraphs (A), (B), and (C)(i), (ii), and (vi)
thereof, and
"(B) paragraph (5) of subsection (b) (and the provisions of law
referred to therein) shall not apply".
Subsec. (v). Pub. L. 98-21, Sec. 324(a)(1), added subsec. (v).
1982 - Subsec. (u). Pub. L. 97-248 added subsec. (u).
1981 - Subsec. (a). Pub. L. 97-123 inserted "(but, in the case of
payments made to an employee or any of his dependents this
subparagraph shall exclude from the term 'wages' only payments
which are received under a workmen's compensation law)" after
"sickness or accident disability" in par. (2)(B), and inserted,
after par. (18), the following provision: "Except as otherwise
provided in regulations prescribed by the Secretary, any third
party which makes a payment included in wages solely by reason of
the parenthetical matter contained in subparagraph (B) of paragraph
(2) shall be treated for purposes of this chapter and chapter 22 as
the employer with respect to such wages."
Subsec. (a)(18). Pub. L. 97-34 substituted "section 127 or 129"
for "section 127".
1980 - Subsec. (a)(5)(D). Pub. L. 96-222 added subpar. (D).
Subsec. (a)(6). Pub. L. 96-499 struck out "(or the corresponding
section of prior law)" after "section 3101" in subpar. (A) and
inserted "with respect to remuneration paid to an employee for
domestic service in a private home of the employer or for
agricultural labor" after subpar. (B).
1978 - Subsec. (a)(17). Pub. L. 95-472 added par. (17).
Subsec. (a)(18). Pub. L. 95-600 added par. (18).
1977 - Subsec. (a)(7)(C), (10). Pub. L. 95-216, Sec. 356(a),
substituted "year" for "quarter" and "$100" for "$50", wherever
appearing.
Subsec. (a)(16). Pub. L. 95-216, Sec. 356(b), added par. (16).
Subsec. (b)(10). Pub. L. 95-216, Sec. 356(c), struck out subpar.
(A) which related to service performed in any calendar quarter in
the employ of any organization exempt from income tax under section
501(a) (other than an organization described in section 401(a) or
under section 521, if the remuneration for such service was less
than $50, struck out the designation "(B)" preceding the remainder
of par. (10), and redesignated former cls. (i) and (ii) of former
subpar. (B) as subpars. (A) and (B).
Subsecs. (b)(17)(A), (g)(4)(B). Pub. L. 95-216, Sec. 356(d),
substituted "year" for "quarter".
Subsec. (k)(4)(A). Pub. L. 95-216, Sec. 312(b)(2), (f),
substituted "(or, if later, as of the earliest date on which it
satisfies clause (ii) of this subparagraph)" for "or any subsequent
date" in cl. (i) and, in provisions following cl. (ii), inserted
"(subject to subparagraph (C))" after "effective".
Subsec. (k)(4)(B)(ii). Pub. L. 95-216, Sec. 312(b)(4),
substituted "first day of the calendar quarter" for "date".
Subsec. (k)(4)(B)(iii). Pub. L. 95-216, Sec. 312(g), added cl.
(iii).
Subsec. (k)(4)(C). Pub. L. 95-216, Sec. 312(b)(1), added subpar.
(C).
Subsec. (k)(5). Pub. L. 95-216, Sec. 312(a)(1), substituted
"prior to April 1, 1978," for "prior to the expiration of 180 days
after the date of the enactment of this paragraph," in subpar. (B),
and, in provisions following subpar. (B), substituted "April 1,
1978" for "the 181st day after the date of enactment of this
paragraph" and substituted "April 1, 1978," for "such 181st day".
Subsec. (k)(6). Pub. L. 95-216, Sec. 312(b)(3), inserted "(except
as provided in paragraph (4)(C))" after "services involved" in
introductory provisions.
Subsec. (k)(7). Pub. L. 95-216, Sec. 312(a)(2), substituted
"prior to April 1, 1978," for "prior to the expiration of 180 days
after the date of the enactment of this paragraph", "April 1,
1978," for "the 181st day after such date," and "prior to that
date" for "prior to the first day of the calendar quarter in which
such 181st day occurs".
Subsec. (k)(8). Pub. L. 95-216, Sec. 312(a)(3), (d), amended par.
(8) first by substituting "prior to April 1, 1978," for "by the end
of the 180-day period following the date of the enactment of this
paragraph", "prior to April 1, 1978" for "within that period", and
"on that date" for "on the 181st day following that date", and then
further amending par. (8) as so amended by dividing the existing
provisions into introductory provisions, subpar. (B), and closing
provisions, inserting subpars. (A) and (C), substituting "by March
31, 1978" for "prior to April 1, 1978", "by that date" for "prior
to April 1, 1978", and "on April 1, 1978" for "on that date" in
subpar. (B) as so redesignated, and, in closing provisions,
inserting ", or with respect to service constituting employment by
reason of such request," after "in which the date of such filing or
constructive filing occurs".
Subsec. (s). Pub. L. 95-216, Sec. 314(a), added subsec. (s).
Subsec. (t). Pub. L. 95-216, Sec. 315(a), added subsec. (t).
1976 - Subsec. (b). Pub. L. 94-455, Sec. 1903(a)(3)(A),
substituted ", of whatever nature, performed" for "performed after
1936 and prior to 1955 which was employment for purposes of
subchapter A of chapter 9 of the Internal Revenue Code of 1939
under the law applicable to the period in which such service was
performed, and any service, of whatever nature, performed after
1954" in introductory text.
Subsec. (b)(1). Pub. L. 94-455, Sec. 1903(a)(3)(B), struck out
"65 Stat. 119;" before "7 U.S.C. 1461-1468".
Subsec. (b)(6)(B)(v). Pub. L. 94-455, Sec. 1903(a)(3)(C),
substituted "Secretary of Transportation" for "Secretary of the
Treasury".
Subsec. (b)(8)(B). Pub. L. 94-563, Sec. 1(b), inserted "or deemed
to have been so filed under paragraph (4) or (5) of such
subsection" after "filed pursuant to subsection (k) (or the
corresponding subsection of prior law)" in provisions preceding cl.
(i), inserted "(or deemed to have been filed)" after "filed" in
cls. (i), (ii), and (iii), and substituted "is (or is deemed to be)
in effect" for "is in effect" in provisions following cl. (iii).
Subsec. (b)(12)(B). Pub. L. 94-455, Sec. 1906(b)(13)(C),
substituted "to the Secretary of the Treasury" for "to the
Secretary".
Subsec. (b)(20). Pub. L. 94-455, Sec. 1207(e)(1)(A), added par.
(20).
Subsec. (g)(3). Pub. L. 94-455, Sec. 1903(a)(3)(D), struck out
"46 Stat. 1550, Sec. 3;" before "12 U.S.C. 1141j".
Subsec. (k)(1). Pub. L. 94-455, Sec. 1903(a)(3)(E), redesignated
subpar. (G) as (F). Former subpars. (F) and (H), which related to
the right of an organization to request before 1960 to have a
certificate effective where such certificate was filed after 1955
but prior to the enactment of this subparagraph and the right of an
organization to amend a certificate filed before 1966 to make such
certificate effective for an earlier date than had been originally
established, respectively, were struck out.
Subsec. (k)(2). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out
"or his delegate" after "Secretary" wherever appearing.
Subsec. (k)(4) to (8). Pub. L. 94-563, Sec. 1(c), added pars. (4)
to (8).
Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or his delegate"
after "Secretary" wherever appearing.
Subsec. (l)(1). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out
"or his delegate" after "Secretary".
Subsec. (l)(2). Pub. L. 94-455, Sec. 1903(a)(3)(F), struck out ",
but in no case prior to January 1, 1955" after "specified in the
agreement".
Subsec. (l)(4) to (7), (10). Pub. L. 94-455, Sec. 1906(b)(13)(a),
struck out "or his delegate" after "Secretary" wherever appearing.
Subsec. (m)(1). Pub. L. 94-455, Sec. 1903(a)(3)(G), struck out
"after December 1956" after "include service performed".
1973 - Subsec. (a)(1). Pub. L. 93-233, Sec. 5(b)(2), effective
with respect to remuneration paid after 1973, substituted "$13,200"
for "$12,600" in two places.
Pub. L. 93-233, Sec. 5(d), applicable only with respect to
remuneration paid after 1973 (as provided in section 5(e) of Pub.
L. 93-233, set out as a note under section 409 of Title 42),
amended section 203(b)(2)(C) of the Pub. L. 92-336 (set out as 1973
Amendment note hereunder) substituting "$13,200" for "$12,600".
Pub. L. 93-66, Sec. 203(b)(2), effective with respect to
remuneration paid after 1973, substituted "$12,600" for "$12,000"
in two places.
Pub. L. 93-66, Sec. 203(d), applicable only with respect to
remuneration paid after, and taxable years beginning after, 1973
(as provided in section 203(e) of Pub. L. 93-66, set out as a note
under section 409 of Title 42), amended section 203(b)(2)(C) of
Pub. L. 92-336 (set out as 1972 Amendment note hereunder)
substituting "$12,600" for "$12,000".
1972 - Subsec. (a)(1). Pub. L. 92-336, Sec. 203(b)(2)(A),
substituted "$10,800" for "$9,000" in two places.
Pub. L. 92-336, Sec. 203(b)(2)(B), effective with respect to
remuneration paid after 1973, substituted "$12,000" for "$10,800"
in two places.
Pub. L. 92-336, Sec. 203(b)(2)(C), effective with respect to
remuneration paid after 1974, substituted "the contribution and
benefit base (as determined under section 230 of the Social
Security Act)" for "$12,000" in two places, and "the calendar year
with respect to which such contribution and benefit base is
effective" for "any calendar year".
Subsec. (a)(9). Pub. L. 92-603, Sec. 104(i), substituted uniform
provision of 62 years of age, for separate provisions for men and
women of 65 and 62 years, respectively.
Subsec. (a)(14). Pub. L. 92-603, Sec. 122(b), added par. (14).
Subsec. (a)(15). Pub. L. 92-603, Sec. 138(b), added par. (15).
Subsec. (b)(7)(D). Pub. L. 92-603, Sec. 128(b), added subpar.
(D).
Subsec. (b)(8)(A). Pub. L. 92-603, Sec. 123(a)(2), inserted
provision that this subparagraph shall not apply to service
performed by a member of such religious order in the exercise of
such duties if an election of coverage under subsec. (r) is in
effect with respect to such order, or with respect to the
autonomous subdivision thereof to which such member belongs.
Subsec. (b)(10)(B). Pub. L. 92-603, Sec. 129(a)(2), inserted
provisions relating to service performed in the employ of
organizations described in section 509(a)(3) of this title.
Subsec. (i)(4). Pub. L. 92-603, Sec. 123(c)(2), added par. (4).
Subsec. (r). Pub. L. 92-603, Sec. 123(b), added subsec. (r).
1971 - Subsec. (a)(1). Pub. L. 92-5 substituted "$9,000" for
"$7,800" in two places.
1969 - Subsec. (k)(1)(F)(i), (G)(i), (H)(i). Pub. L. 91-172, Sec.
943(c)(1)-(3), inserted "or pay tax" after "tax return".
1968 - Subsec. (a)(1). Pub. L. 90-248, Sec. 108(b)(2),
substituted "$7,800" for "$6,600" wherever appearing.
Subsec. (a)(13). Pub. L. 90-248, Sec. 504(a), added par. (13).
Subsec. (b)(3)(B). Pub. L. 90-248, Sec. 123(b), provided for
inclusion of family employment in a private home in definition of
"employment," upon compliance with conditions described in cls. (i)
to (iii).
Subsec. (b)(6)(C)(iv). Pub. L. 90-248, Sec. 403(i)(1),
substituted "section 5351(2) of title 5, United States Code" for
"section 2 of the Act of August 4, 1967" and struck out "; 5
U.S.C., sec. 1052" at end of parenthetical text.
Subsec. (b)(6)(C)(vi). Pub. L. 90-248, Sec. 403(i)(2),
substituted "subchapter III of chapter 83 of title 5, United States
Code," for "the Civil Service Retirement Act".
Subsec. (b)(7)(C)(ii). Pub. L. 90-248, Sec. 403(i)(3),
substituted "section 5351(2) of title 5, United States Code" for
"section 2 of the Act of August 4, 1947" and struck out "; 5 U.S.C.
1052" at end of parenthetical text.
1965 - Subsec. (a)(1). Pub. L. 89-97, Sec. 320(b)(2), substituted
"$6,600" for "$4,800" wherever appearing.
Subsec. (a)(12). Pub. L. 89-97, Sec. 313(c)(3), added par. (12).
Subsec. (b)(6)(C)(iv). Pub. L. 89-97, Sec. 311(b)(4), inserted ",
other than as a medical or dental intern or a medical or dental
resident in training".
Subsec. (b)(7)(C). Pub. L. 89-97, Sec. 317(b)(3), added subpar.
(C).
Subsec. (b)(13). Pub. L. 89-97, Sec. 311(b)(5), struck out from
the definition of employment the exclusion of service performed as
an intern in the employ of a hospital by an individual who has
completed a 4 years' course in a medical school chartered or
approved pursuant to State law.
Subsec. (k)(1)(B)(iii). Pub. L. 89-97, Sec. 316(a)(1),
substituted "such date may not be earlier than the first day of the
twentieth" for ", in the case of a certificate filed prior to
January 1, 1960, such date may not be earlier than January 1, 1956,
and in the case of a certificate filed after 1959, such date may
not be earlier than the first day of the fourth".
Subsec. (k)(1)(H). Pub. L. 89-97, Sec. 316(b), added subpar. (H).
Subsec. (q). Pub. L. 89-97, Sec. 313(c)(4), added subsec. (q).
1964 - Subsec. (a)(11). Pub. L. 88-650 added par. (11).
Pub. L. 88-272 substituted "is a plan described in section
403(a), or" for "meets the requirements of section 401(a)(3), (4),
(5), and (6)" in subpar. (5)(B), and added subpar. (5)(C).
1961 - Subsec. (b)(19). Pub. L. 87-256 added par. (19).
Subsec. (i)(3). Pub. L. 87-293, Sec. 202(a)(1), added par. (3).
Subsec. (p). Pub. L. 87-293, Sec. 202(a)(2), added subsec. (p).
1960 - Subsec. (b)(3). Pub. L. 86-778, Sec. 104(b), designated
existing provisions as cl. (A) and struck out provisions which
related to service performed by an individual in the employ of his
son or daughter, and added cl. (B).
Subsec. (b)(7). Pub. L. 86-778, Sec. 103(n), excluded service in
the employ of the Government of Guam or the Government of American
Samoa or any political subdivision thereof, or of any
instrumentality of any one or more of the foregoing which is wholly
owned thereby.
Subsec. (b)(18). Pub. L. 86-778, Sec. 103(o), added par. (18).
Subsec. (e). Pub. L. 86-778, Sec. 103(p), struck out a reference
to Hawaii in cl. (1), and included Guam and American Samoa and cls.
(1) and (2).
Pub. L. 86-624 struck out "Hawaii," before "the District of
Columbia", in cl. (1).
Subsec. (k)(1)(A). Pub. L. 86-778, Sec. 105(a)(1), (2), struck
out "and that at least two-thirds of its employees concur in the
filing of the certificate" after "extended to service performed by
its employees", and substituted "of each employee (if any) who
concurs" for "of each employee who concurs".
Subsec. (k)(1)(E). Pub. L. 86-778, Sec. 105(a)(3), substituted
"in either group, or may file a separate certificate pursuant to
such subparagraph with respect to the employees in each group" for
"in one of the groups if at least two-thirds of the employees in
such group concur in the filing of the certificate. The
organization may also file such a certificate with respect to the
employees in the other group if at least two-thirds of the
employees in such other group concur in the filing of such
certificate."
1959 - Subsec. (b)(6)(B)(ii). Pub. L. 86-168 substituted "Federal
land bank association" for "national farm loan association", and
included service in the employ of Federal land banks, Federal
intermediate credit banks and banks for cooperatives.
Subsec. (e). Pub. L. 86-70 struck out "Alaska," before "Hawaii".
1958 - Subsec. (a)(1). Pub. L. 85-840, Sec. 402(b), substituted
"$4,800" for "$4,200" wherever appearing.
Subsec. (b)(1). Pub. L. 85-840, Sec. 404(a), struck out
provisions which excluded from definition of "employment" service
performed in connection with the production or harvesting of any
commodity defined as an agricultural commodity in section 1141j of
title 12.
Subsec. (b)(8)(B). Pub. L. 85-840, Sec. 405(b), made subparagraph
inapplicable to service performed during the period for which a
certificate is in effect if such service is performed by an
employee who, after the calendar quarter in which the certificate
was filed with respect to a group described in section 321(k)(1)(E)
of this title, became a member of such group, and made subparagraph
applicable with respect to service performed by an employee as a
member of a group described in section 3121(k)(1)(E) of this title
with respect to which no certificate is in effect.
Subsec. (k)(1). Pub. L. 85-840, Sec. 405(a), permitted amendment
of the list at any time prior to the expiration of the
twenty-fourth month following the calendar quarter in which the
certificate is filed, allowed an organization to provide that the
certificate shall be in effect for the period beginning with the
first day of any calendar quarter preceding the calendar quarter in
which the certificate is filed, except that, in the case of a
certificate filed prior to Jan. 1, 1960, such date may not be
earlier than Jan. 1, 1956, and in the case of a certificate filed
after 1959, such date may not be earlier than the first day of the
fourth calendar quarter preceding the quarter in which such
certificate is first made the certificate effective in the case of
services performed by an employee whose name appears on a
supplemental list only with respect to service performed by the
employee for the period beginning with the first day of the
calendar quarter in which the supplemental list is filed, required
organizations described in subpar. (A) which employ both
individuals who are in positions covered by a pension, annuity,
retirement, or similar fund or system established by a State or
political subdivision thereof and individuals who are not in such
positions, to divide their employees into two separate groups,
authorized the filing of requests by organizations which filed
certificates after 1955 but prior to Aug. 28, 1958, to have such
certificates effective, with respect to services of certain
individuals, for the period beginning with the first day of any
calendar quarter preceding the first calendar quarter for which
they are effective and following the last calendar quarter of 1955,
and provided for the due date and payment of tax for certain
calendar quarters and for the expiration of the statutory period of
assessment.
Subsec. (l)(3). Pub. L. 85-866 substituted "by" for "be" in
heading.
1956 - Subsec. (a)(8)(B). Act Aug. 1, 1956, ch. 836, Sec.
201(h)(1), included within definition of wages cash remuneration of
$150 or more, and cash remuneration computed on a time basis where
the employee performs agricultural labor for the employer on 20
days or more during the calendar year.
Subsec. (a)(9). Act Aug. 1, 1956, ch. 836, Sec. 201(b), excluded
payments made to a woman after she attains the age of 62.
Subsec. (b)(1)(B). Act Aug. 1, 1956, ch. 836, Sec. 201(c),
excepted from term "employment" services performed by foreign
agricultural workers lawfully admitted from any foreign country or
possession thereof, on a temporary basis to perform agricultural
labor.
Subsec. (b)(6)(B)(ii). Act Aug. 1, 1956, ch. 836, Sec. 201(d)(1),
included service performed in the employ of a Federal Home Loan
Bank.
Subsec. (b)(6)(C)(vi). Act Aug. 1, 1956, ch. 836, Sec. 201(d)(2),
substituted "Civil Service Retirement Act" for "Civil Service
Retirement Act of 1930", and inserted "(other than the retirement
system of the Tennessee Valley Authority)" after "retirement
system".
Subsec. (b)(16), (17). Act Aug. 1, 1956, ch. 836, Secs.
201(e)(1), 121d, added pars. (16) and (17).
Subsec. (i). Act Aug. 1, 1956, ch. 837, Sec. 410, designated
existing provisions as par. (1) and added par. (2).
Subsec. (k)(1). Act Aug. 1, 1956, ch. 836, Sec. 201(k), (l),
inserted "or at any time prior to January 1, 1959, whichever is the
later" after "the certificate is in effect", and substituted "the
first day of the calendar quarter in which such certificate is
filed or the first day of the succeeding calendar quarter, as may
be specified in the certificate," for "the first day following the
close of the calendar quarter in which such certificate is filed,".
Subsec. (l)(6). Act Aug. 1, 1956, ch. 836, Sec. 103(j), inserted
reference to the Federal Disability Insurance Trust Fund.
Subsec. (l)(8)(A). Act Aug. 1, 1956, ch. 836, Sec. 201(j),
substituted "not less than 20 percent" for "more than 50 percent".
Subsecs. (m), (n). Act Aug. 1, 1956, ch. 837, Sec. 411(a), added
subsecs. (m) and (n).
Subsec. (o). Act Aug. 1, 1956, ch. 836, Sec. 201(h)(2), added
subsec. (o).
1954 - Subsec. (a)(1). Act Sept. 1, 1954, Sec. 204(a),
substituted "$4,200" for "$3,600" wherever appearing.
Subsec. (a)(7)(B). Act Sept. 1, 1954, Sec. 204(b)(1), made
coverage of domestic service dependent solely on receipt of $50 in
cash wages in a calendar quarter by an employee from an employer
for such service.
Subsec. (a)(7)(C). Act Sept. 1, 1954, Sec. 204(b)(2), added
subpar. (C).
Subsec. (a)(8). Act Sept. 1, 1954, Sec. 204(b)(3), designated
existing provisions as subpar. (A) and added subpar. (B).
Subsec. (b)(1). Act Sept. 1, 1954, Sec. 205(a), made coverage of
agricultural labor depend solely on the payment of cash
remuneration of $100 or more per year, thereby eliminating the need
for an agricultural laborer to have served a qualifying calendar
quarter and to have worked on a full time basis for 60 days during
a succeeding calendar quarter and to have received $50 or more for
his labor during such succeeding calendar quarter, removed the
specific exception from employment of services performed in
connection with the ginning of cotton, and added an exception for
services performed by West Indian agricultural workers lawfully
admitted to the United States on a temporary basis.
Subsec. (b)(3). Act Sept. 1, 1954, Sec. 205(b), struck out par.
(3) and redesignated pars. (4) to (14) as (3) to (13),
respectively.
Subsec. (b)(4). Act Sept. 1, 1954, Sec. 205(c), amended par. (4),
as redesignated, to make the exception with respect to services on
non-American vessels or aircraft applicable only if the individual
is not a United States citizen or the employer is not an American
employer.
Subsec. (b)(6)(B). Act Sept. 1, 1954, Sec. 205(d)(1)(A), amended
par. (6), as redesignated, by inserting in subpar. (B) "by an
individual" after "service is performed" and "and if such service
is covered by a retirement system established by such
instrumentality" after "December 31, 1950".
Subsec. (b)(6)(B)(v). Act Sept. 1, 1954, Sec. 205(d)(1)(B),
amended par. (6), as redesignated, by adding cl. (v) to subpar.
(B).
Subsec. (b)(6)(C). Act Sept. 1, 1954, Sec. 205(d)(2), struck out
exception from coverage for services in the following categories:
temporary employees in the Post Office Department field service;
temporary census taking employees of the Bureau of the Census;
Federal employees paid on a contract or fee basis; Federal
employees receiving compensation of $12 a year or less; certain
consular agents; individuals employed under Federal unemployment
relief programs; and members of State, county, or community
committees under the Commodity Stabilization Service and similar
bodies, unless such bodies are composed exclusively of full-time
Federal employees, and limited the exclusion of inmates or patients
of United States institutions to inmates of penal institutions.
Subsec. (b)(14) to (17). Act Sept. 1, 1954, Sec. 205(e), struck
out par. (15) and redesignated pars. (16) and (17) as (14) and
(15), respectively.
Subsec. (c). Act Sept. 1, 1954, Sec. 205(b), substituted
"subsection (b)(9)" for "subsection (b)(10)".
Subsec. (d)(3)(C). Act Sept. 1, 1954, Sec. 206(a), struck out
requirement that performance of services of homeworkers be subject
to State licensing requirements.
Subsec. (k)(1). Act Sept. 1, 1954, Secs. 205(b), 207, substituted
"(b)(8)(B)" for "(b)(9)(B)" and provided that the list accompanying
any certificate filed by a nonprofit organization with respect to
its lay employees may be amended only within a period of two years
after the certificate takes effect and provided that a supplemental
list filed after the first month following the first calendar
quarter for which the certificate is in effect shall be in effect
only as to those services performed by an individual on the list
which are performed by him after the calendar quarter in which the
supplemental list is filed.
Subsec. (l). Act Sept. 1, 1954, Sec. 209, added subsec. (l).
-CHANGE-
CHANGE OF NAME
"United States magistrate judge" substituted for "United States
magistrate" in subsec. (b)(5)(E) pursuant to section 321 of Pub. L.
101-650, set out as a note under section 631 of Title 28, Judiciary
and Judicial Procedure.
-MISC2-
EFFECTIVE DATE OF 2003 AMENDMENT
Amendment by Pub. L. 108-121 applicable to taxable years
beginning after Dec. 31, 2002, see section 106(c) of Pub. L.
108-121, set out as a note under section 134 of this title.
EFFECTIVE DATE OF 1998 AMENDMENT
Pub. L. 105-277, div. A, Sec. 101(h) [title VIII, Sec. 805], Oct.
21, 1998, 112 Stat. 2681-480, 2681-538, provided that: "Except as
otherwise specifically provided, this title [amending this section
and section 410 of Title 42, The Public Health and Welfare, and
amending provisions set out as a note under this section] and the
amendments made by this title shall take effect as if included in
the enactment of title XI of the Balanced Budget Act of 1997 [title
XI of Pub. L. 105-33, see Effective Date of 1997 Amendment note
below]."
EFFECTIVE DATE OF 1997 AMENDMENT
Pub. L. 105-33, title XI, Sec. 11246(b)(4), formerly Sec.
11246(b)(3), Aug. 5, 1997, 111 Stat. 756, renumbered Sec.
11246(b)(4), by Pub. L. 105-277, div. A, Sec. 101(h) [title VIII,
Sec. 802(a)(1)], Oct. 21, 1998, 112 Stat. 2681-480, 2681-532,
provided that: "The amendments made by this subsection [amending
this section and section 410 of Title 42, The Public Health and
Welfare] shall apply with respect to all months beginning after the
date on which the Director of the Office of Personnel Management
issues regulations to carry out section 11-1726, District of
Columbia Code (as amended by paragraph (1))."
EFFECTIVE DATE OF 1996 AMENDMENT
Section 1116(a)(3) of Pub. L. 104-188 provided that:
"(A) In general. - The amendments made by this subsection
[amending this section, section 6050A of this title, and section
410 of Title 42, The Public Health and Welfare] shall apply to
remuneration paid -
"(i) after December 31, 1994, and
"(ii) after December 31, 1984, and before January 1, 1995,
unless the payor treated such remuneration (when paid) as being
subject to tax under chapter 21 of the Internal Revenue Code of
1986.
"(B) Reporting requirement. - The amendment made by paragraph
(1)(C) [amending section 6050A of this title] shall apply to
remuneration paid after December 31, 1996."
Amendment by section 1421(b)(8)(A) of Pub. L. 104-188 applicable
to taxable years beginning after Dec. 31, 1996, see section 1421(e)
of Pub. L. 104-188, set out as a note under section 72 of this
title.
Section 1458(c)(2) of Pub. L. 104-188 provided that: "The
amendments made by subsection (b) [amending this section and
section 409 of Title 42, The Public Health and Welfare] shall apply
to remuneration paid after December 31, 1996."
EFFECTIVE DATE OF 1994 AMENDMENTS
Amendment by section 2(a)(1)(A), (B) of Pub. L. 103-387
applicable to remuneration paid after Dec. 31, 1993, and amendment
by section 2(a)(1)(C) of Pub. L. 103-387 applicable to services
performed after Dec. 31, 1994, see section 2(a)(3) of Pub. L.
103-387, set out as a note under section 3102 of this title.
Amendment by section 108(h)(2) of Pub. L. 103-296 effective Mar.
31, 1995, see section 110(a) of Pub. L. 103-296, set out as a note
under section 401 of Title 42, The Public Health and Welfare.
Amendment by section 303(a)(2), (b)(2) of Pub. L. 103-296
applicable with respect to service performed on or after Jan. 1,
1995, see section 303(e) of Pub. L. 103-296, set out as a note
under section 410 of Title 42.
Amendment by section 319(a)(1), (5) of Pub. L. 103-296 applicable
with respect to service performed after calendar quarter following
calendar quarter in which Aug. 15, 1994, occurs, see section 319(c)
of Pub. L. 103-296, set out as a note under section 1402 of this
title.
Amendment by section 320(a)(1)(C) of Pub. L. 103-296 effective
with calendar quarter following Aug. 15, 1994, see section 320(c)
of Pub. L. 103-296, set out as a note under section 871 of this
title.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103-66 applicable to 1994 and later calendar
years, see section 13207(e) of Pub. L. 103-66, set out as a note
under section 1402 of this title.
EFFECTIVE DATE OF 1992 AMENDMENTS
Amendment by Pub. L. 102-572 effective Oct. 29, 1992, see section
911 of Pub. L. 102-572, set out as a note under section 171 of
Title 28, Judiciary and Judicial Procedure.
Amendment by Pub. L. 102-318 applicable to distributions after
Dec. 31, 1992, see section 521(e) of Pub. L. 102-318, set out as a
note under section 402 of this title.
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by section 11331(a) of Pub. L. 101-508 applicable to
1991 and later calendar years, see section 11331(e) of Pub. L.
101-508, set out as a note under section 1402 of this title.
Section 11332(d) of Pub. L. 101-508 provided that: "The
amendments made by this section [amending this section and sections
410 and 418 of Title 42, The Public Health and Welfare] shall apply
with respect to service performed after July 1, 1991."
EFFECTIVE DATE OF 1989 AMENDMENTS
Amendment by Pub. L. 101-239 applicable with respect to any
agreement in effect under section 3121(l) of this title on or after
June 15, 1989, with respect to which no notice of termination is in
effect on such date, see section 10201(c) of Pub. L. 101-239, set
out as a note under section 406 of this title.
Amendment by Pub. L. 101-140 effective as if included in section
1151 of Pub. L. 99-514, see section 203(c) of Pub. L. 101-140, set
out as a note under section 79 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Section 1011B(a)(22)(F) of Pub. L. 100-647 provided that: "The
amendments made by this paragraph [amending this section, sections
3231, 3306, and 3401 of this title, and section 409 of Title 42,
The Public Health and Welfare] shall not apply to any individual
who separated from service with the employer before January 1,
1989."
Section 1018(r)(2)(B) of Pub. L. 100-647 provided that: "The
amendment made by subparagraph (A) [amending this section] shall
apply to services performed after March 31, 1986."
Amendment by sections 1001(d)(2)(C)(i), (g)(4)(B)(i), 1011(e)(8),
1011B(a)(23)(A), and 1018(u)(35) of Pub. L. 100-647 effective,
except as otherwise provided, as if included in the provision of
the Tax Reform Act of 1986, Pub. L. 99-514, to which such amendment
relates, see section 1019(a) of Pub. L. 100-647, set out as a note
under section 1 of this title.
Amendment by section 3043(c)(2) of Pub. L. 100-647 applicable to
all periods beginning before, on, or after Nov. 10, 1988, with no
inference created as to existence or nonexistence or scope of any
exemption from tax for income derived from fishing rights secured
as of Mar. 17, 1988, by any treaty, law, or Executive Order, see
section 3044 of Pub. L. 100-647, set out as an Effective Date note
under section 7873 of this title.
Section 8015(b)(3) of Pub. L. 100-647 provided that: "The
amendments made by this subsection [amending this section and
section 410 of Title 42, The Public Health and Welfare] shall apply
as if such amendments had been included or reflected in section 304
of the Federal Employees' Retirement System Act of 1986 (100 Stat.
606) [Pub. L. 99-335] at the time of its enactment [June 6, 1986]."
Section 8015(c)(3) of Pub. L. 100-647 provided that: "The
amendments made by this subsection [amending this section and
section 410 of Title 42] shall apply to any individual only upon
the performance by such individual of service described in
subparagraph (C), (D), (E), (F), (G), or (H) of section 210(a)(5)
of the Social Security Act (42 U.S.C. 410(a)(5)) on or after the
date of the enactment of this Act [Nov. 10, 1988]."
Amendment by section 8016(a)(3)(A), (4)(A), (C) of Pub. L.
100-647 effective Nov. 10, 1988, except that any amendment to a
provision of a particular Public Law which is referred to by its
number, or to a provision of the Social Security Act [42 U.S.C. 301
et seq.], or to this title as added or amended by a provision of a
particular Public Law which is so referred to, effective as though
included or reflected in the relevant provisions of that Public Law
at the time of its enactment, see section 8016(b) of Pub. L.
100-647, set out as a note under section 3111 of this title.
Section 8017(c) of Pub. L. 100-647 provided that: "The amendments
made by this section [amending this section and section 409 of
Title 42, The Public Health and Welfare] shall take effect as if
included in the amendments made by section 9002 of the Omnibus
Budget Reconciliation Act of 1987 [Pub. L. 100-203]."
EFFECTIVE DATE OF 1987 AMENDMENT
Section 9001(d) of Pub. L. 100-203 provided that: "The amendments
made by this section [amending this section and sections 409, 410,
and 429 of Title 42, The Public Health and Welfare] shall apply
with respect to remuneration paid after December 31, 1987."
Section 9002(c) of Pub. L. 100-203 provided that: "The amendments
made by this section [amending this section and section 409 of
Title 42] shall apply with respect to remuneration for agricultural
labor paid after December 31, 1987."
Section 9003(b) of Pub. L. 100-203, as amended by Pub. L.
100-647, title VIII, Sec. 8013(a), Nov. 10, 1988, 102 Stat. 3789,
provided that: "The amendments made by subsection (a) [amending
this section and section 409 of Title 42] shall apply with respect
to group-term life insurance coverage in effect after December 31,
1987, except that such amendments shall not apply with respect to
payments by the employer (or a successor of such employer) for
group-term life insurance for such employer's former employees who
separated from employment with the employer on or before December
31, 1988, to the extent that such payments are not for coverage for
any such employee for any period for which such employee is
employed by such employer (or a successor of such employer) after
the date of such separation."
[Section 8013(b) of Pub. L. 100-647 provided that: "The amendment
made by subsection (a) [amending section 9003(b) of Pub. L.
100-203, set out above] shall apply as if such amendment had been
included or reflected in section 9003(b) of the Omnibus Budget
Reconciliation Act of 1987 [Pub. L. 100-203] at the time of its
enactment."]
Section 9004(c) of Pub. L. 100-203 provided that: "The amendments
made by this section [amending this section and section 410 of
Title 42] shall apply with respect to to remuneration paid after
December 31, 1987."
Section 9005(c) of Pub. L. 100-203 provided that: "The amendments
made by this section [amending this section and section 410 of
Title 42] shall apply with respect to to remuneration paid after
December 31, 1987."
Amendment by section 9006(a), (b)(2) of Pub. L. 100-203
applicable with respect to tips received and wages paid on or after
Jan. 1, 1988, see section 9006(c) of Pub. L. 100-203, set out as a
note under section 3111 of this title.
EFFECTIVE DATE OF 1986 AMENDMENTS
Amendment by section 122(e)(1) of Pub. L. 99-514 applicable to
prizes and awards granted after Dec. 31, 1986, see section 151(c)
of Pub. L. 99-514, set out as a note under section 1 of this title.
Amendment by section 1108(g)(7) of Pub. L. 99-514 applicable to
years beginning after Dec. 31, 1986, see section 1108(h) of Pub. L.
99-514, set out as a note under section 219 of this title.
Amendment by section 1151(d)(2)(A) of Pub. L. 99-514 applicable
to taxable years beginning after Dec. 31, 1983, see section
1151(k)(5) of Pub. L. 99-514, set out as a note under section 79 of
this title.
Amendment by section 1882(c) of Pub. L. 99-514 effective, except
as otherwise provided, as if included in the provisions of the Tax
Reform Act of 1984, Pub. L. 98-369, div. A, to which such amendment
relates, see section 1881 of Pub. L. 99-514, set out as a note
under section 48 of this title.
Section 1895(b)(18)(C) of Pub. L. 99-514 provided that: "The
amendments made by this paragraph [amending this section and
section 410 of Title 42, The Public Health and Welfare] shall apply
to services performed after March 31, 1986."
Amendment by Pub. L. 99-509, except as otherwise provided,
effective with respect to payments due with respect to wages paid
after Dec. 31, 1986, including wages paid after such date by a
State (or political subdivision thereof) that modified its
agreement pursuant to section 418(e)(2) of Title 42, see section
9002(d) of Pub. L. 99-509, set out as a note under section 418 of
Title 42.
Amendment by section 12112(b) of Pub. L. 99-272 effective with
respect to service performed after Dec. 31, 1983, see section
12112(c) of Pub. L. 99-272, set out as a note under section 409 of
Title 42.
Section 13205(d)(1) of Pub. L. 99-272 provided that: "The
amendments made by subsection (a) [amending this section and
sections 1402, 3122, 3125, 6205, and 6413 of this title] shall
apply to services performed after March 31, 1986."
EFFECTIVE DATE OF 1985 AMENDMENT
Amendment by Pub. L. 99-221 applicable to any return to
performance of service in employ of United States, or of an
instrumentality thereof, after 1983, see section 3(c) of Pub. L.
99-221, set out as a note under section 410 of Title 42, The Public
Health and Welfare.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by section 67(c) of Pub. L. 98-369 applicable to
payments under agreements entered into or renewed after June 14,
1984, in taxable years ending after such date, with contracts
entered into before June 15, 1984, which are amended after June 14,
1984, in any significant relevant aspect to be treated as a
contract entered into after June 14, 1984, see section 67(e) of
Pub. L. 98-369, set out as an Effective Date note under section
280G of this title.
Amendment by section 491(d)(36) of Pub. L. 98-369 applicable to
obligations issued after Dec. 31, 1983, see section 491(f)(1) of
Pub. L. 98-369, set out as a note under section 62 of this title.
Amendment by section 531(d)(1)(A) of Pub. L. 98-369 effective
Jan. 1, 1985, see section 531(h) of Pub. L. 98-369, set out as an
Effective Date note under section 132 of this title.
Amendment by section 2601(b) of Pub. L. 98-369 effective with
respect to service performed after Dec. 31, 1983, with enumerated
exceptions, see section 2601(f) of Pub. L. 98-369, set out as a
note under section 410 of Title 42, The Public Health and Welfare.
Amendment by section 2603(a)(2), (b) of Pub. L. 98-369 applicable
to service performed after Dec. 31, 1983, see section 2603(e) of
Pub. L. 98-369, set out as a note under section 410 of Title 42.
Section 2661(o)(3) of Pub. L. 98-369 provided that the amendment
made by that section is effective Jan. 1, 1984.
Amendment by section 2663 of Pub. L. 98-369 effective July 18,
1984, but not to be construed as changing or affecting any right,
liability, status or interpretation which existed (under the
provisions of law involved) before that date, see section 2664(b)
of Pub. L. 98-369, set out as a note under section 401 of Title 42.
EFFECTIVE DATE OF 1983 AMENDMENT
Section 101(d) of Pub. L. 98-21, as amended by Pub. L. 98-369,
div. B, title VI, Sec. 2662(a), July 18, 1984, 98 Stat. 1159,
provided that: "The amendments made by this section [amending this
section and sections 409 and 410 of Title 42, The Public Health and
Welfare] shall be effective with respect to service performed after
December 31, 1983."
Section 102(c) of Pub. L. 98-21 provided that: "The amendments
made by the preceding provisions of this section [amending this
section and section 410 of Title 42] shall be effective with
respect to service performed after December 31, 1983 (but the
provisions of sections 2 and 3 of Public Law 94-563 [set out below]
and section 312(c) of Public Law 95-216 [set out below] shall
continue in effect, to the extent applicable, as though such
amendments had not been made)."
Amendment by section 321 of Pub. L. 98-21, applicable to
agreements entered into after Apr. 20, 1983, except that at the
election of any American employer such amendment shall also apply
to any agreement entered into on or before Apr. 20, 1983, see
section 321(f) of Pub. L. 98-21 set out as a note under section 406
of this title.
Section 322(c) of Pub. L. 98-21 provided that: "The amendments
made by this section [amending this section, section 1402 of this
title, and sections 410 and 411 of Title 42, The Public Health and
Welfare] shall be effective for taxable years beginning on or after
the date of the enactment of this Act [Apr. 20, 1983]."
Section 323(c)(1) of Pub. L. 98-21 provided that: "The amendments
made by subsection (a) [amending this section and section 410 of
Title 42] shall apply to remuneration paid after December 31,
1983."
Section 324(d) of Pub. L. 98-21, as amended by Pub. L. 98-369,
div. B, title VI, Sec. 2662(f)(2), July 18, 1984, 98 Stat. 1159;
Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided
that:
"(1) Except as otherwise provided in this subsection, the
amendments made by this section [amending this section, section
3306 of this title, and sections 403 and 409 of Title 42 and
enacting provisions set out as a note under section 3306 of this
title] shall apply to remuneration paid after December 31, 1983.
For purposes of applying such amendments to remuneration paid after
December 31, 1983, which would have been taken into account before
January 1, 1984, if such amendments had applied to periods before
January 1, 1984, such remuneration shall be taken into account when
paid (or, at the election of the payor, at the time which would be
appropriate if such amendments had applied).
"(2) Except as otherwise provided in this subsection, the
amendments made by subsection (b) [amending section 3306 of this
title and enacting provisions set out as a note under section 3306
of this title] shall apply to remuneration paid after December 31,
1984. For purposes of applying such amendments to remuneration paid
after December 31, 1984, which would have been taken into account
before January 1, 1985, if such amendments had applied to periods
before January 1, 1985, such remuneration shall be taken into
account when paid (or, at the election of the payor, at the time
which would be appropriate if such amendments had applied).
"(3) The amendments made by this section shall not apply to
employer contributions made during 1984 and attributable to
services performed during 1983 under a qualified cash or deferred
arrangement (as defined in section 401(k) of the Internal Revenue
Code of 1986 [formerly I.R.C. 1954]) if, under the terms of such
arrangement as in effect on March 24, 1983 -
"(A) the employee makes an election with respect to such
contribution before January 1, 1984, and
"(B) the employer identifies the amount of such contribution
before January 1, 1984.
In the case of the amendments made by subsection (b), the preceding
sentence shall be applied by substituting '1985' for '1984' each
place it appears and by substituting 'during 1984' for 'during
1983'.
"(4) In the case of an agreement in existence on March 24, 1983,
between a nonqualified deferred compensation plan (as defined in
section 3121(v)(2)(C) of the Internal Revenue Code of 1986, as
added by this section) and an individual -
"(A) the amendments made by this section (other than subsection
(b)) shall apply with respect to services performed by such
individual after December 31, 1983, and
"(B) the amendments made by subsection (b) shall apply with
respect to services performed by such individual after December
31, 1984.
The preceding sentence shall not apply in the case of a plan to
which section 457(a) of such Code applies. For purposes of this
paragraph, any plan or agreement to make payments described in
paragraph (2), (3), or (13)(A)(iii) of section 3121(a) of such Code
(as in effect on the day before the date of the enactment of this
Act [Apr. 20, 1983]) shall be treated as a nonqualified deferred
compensation plan."
Section 327(d) of Pub. L. 98-21, as amended by Pub. L. 98-369,
div. B, title VI, Sec. 2662(g), July 18, 1984, 98 Stat. 1160; Pub.
L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(1) The amendment made by subsection (a) [amending this section
and section 409 of Title 42] shall apply to remuneration paid after
December 31, 1983.
"(2) The amendments made by subsection (b) and subsection (c)(4)
[amending this section, section 3306 of this title, and section 409
of Title 42] shall apply to remuneration (other than amounts
excluded under section 119 of the Internal Revenue Code of 1986
[formerly I.R.C. 1954]) paid after March 4, 1983, and to any such
remuneration paid on or before such date which the employer treated
as wages when paid.
"(3) The amendments made by paragraphs (1), (2), and (3) of
subsection (c) [amending section 3306 of this title] shall apply to
remuneration paid after December 31, 1984."
Section 328(d) of Pub. L. 98-21 provided that:
"(1) Except as provided in paragraph (2), the amendments made by
this section [amending this section, section 3306 of this title,
and section 409 of Title 42] shall apply to remuneration paid after
December 31, 1983.
"(2) The amendments made by subsection (c) [amending section 3306
of this title] shall apply to remuneration paid after December 31,
1984."
EFFECTIVE DATE OF 1982 AMENDMENT
Section 278(c)(1) of Pub. L. 97-248 provided that: "The
amendments made by subsection (a) [amending this section and
sections 1402 and 3122 of this title] shall apply to remuneration
paid after December 31, 1982."
EFFECTIVE DATE OF 1981 AMENDMENTS
Section 3(g) of Pub. L. 97-123 provided that:
"(1) Except as provided in paragraph (2), this section (and the
amendments made by this section) [amending this section, section
3231 of this title, and section 409 of Title 42, The Public Health
and Welfare, and enacting provisions set out as notes under this
section and section 3101 of this title] shall apply to remuneration
paid after December 31, 1981.
"(2) This section (and the amendments made by this section) shall
not apply with respect to any payment made by a third party to an
employee pursuant to a contractual relationship of an employer with
such third party entered into before December 14, 1981, if -
"(A) coverage by such third party for the group in which such
employee falls ceases before March 1, 1982, and
"(B) no payment by such third party is made to such employee
under such relationship after February 28, 1982."
Amendment by Pub. L. 97-34 applicable to remuneration paid after
Dec. 31, 1981, see section 124(f) of Pub. L. 97-34, set out as a
note under section 21 of this title.
EFFECTIVE DATE OF 1980 AMENDMENTS
Section 1141(c) of Pub. L. 96-499, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(1) In general. - Except as provided in paragraph (2), the
amendments made by this section [amending this section, section
3306 of this title, and section 409 of Title 42, The Public Health
and Welfare] shall apply with respect to remuneration paid after
December 31, 1980.
"(2) Exception for state and local governments. -
"(A) The amendments made by this section (insofar as they
affect the application of section 218 of the Social Security Act
[42 U.S.C. 418]) shall not apply to any payment made before
January 1, 1984, by any governmental unit for positions of a kind
for which all or a substantial portion of the social security
employee taxes were paid by such governmental unit (without
deduction from the remuneration of the employee) under the
practices of such governmental unit in effect on October 1, 1980.
"(B) For purposes of subparagraph (A), the term 'social
security employee taxes' means the amount required to be paid
under section 218 of the Social Security Act [42 U.S.C. 418] as
the equivalent of the taxes imposed by section 3101 of the
Internal Revenue Code of 1986 [formerly I.R.C. 1954].
"(C) For purposes of subparagraph (A), the term 'Governmental
unit' means a State or political subdivision thereof within the
meaning of section 218 of the Social Security Act [42 U.S.C.
418]."
Section 101(b)(1)(E) of Pub. L. 96-222 provided that: "The
amendments made by subparagraph (B) of subsection (a)(10) [amending
this section and section 3306 of this title] shall apply to
payments made on or after January 1, 1979."
EFFECTIVE DATE OF 1978 AMENDMENTS
Amendment by Pub. L. 95-600 applicable with respect to taxable
years beginning after Dec. 31, 1978, see section 164(d) of Pub. L.
95-600, set out as an Effective Date note under section 127 of this
title.
Section 3(d) of Pub. L. 95-472 provided that: "The amendments
made by this section [amending this section, section 3306 of this
title, and section 409 of Title 42, The Public Health and Welfare]
shall apply with respect to taxable years beginning after December
31, 1976."
EFFECTIVE DATE OF 1977 AMENDMENT
Section 312(h) of Pub. L. 95-216, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
amendments made by subsections (a), (b), (d), (e), (f), and (g) of
this section [amending this section and provisions set out below]
shall be effective as though they had been included as a part of
the amendments made to section 3121(k) of the Internal Revenue Code
of 1986 [formerly I.R.C. 1954] by the first section of Public Law
94-563 (or, in the case of the amendments made by subsection (e),
as a part of section 3 of such Public Law)."
Section 314(c) of Pub. L. 95-216 provided that: "The amendments
made by this section [amending this section and section 3306 of
this title] shall apply with respect to wages paid after December
31, 1978."
Amendment by section 315(a) of Pub. L. 95-216 applicable with
respect to wages paid with respect to employment performed in
months after Dec. 1977, see section 315(c) of Pub. L. 95-216, set
out as a note under section 3111 of this title.
Section 356(e) of Pub. L. 95-216 provided that: "The amendments
made by this section [amending this section] shall apply with
respect to remuneration paid and services rendered after December
31, 1977."
EFFECTIVE DATE OF 1976 AMENDMENTS
Section 1(d) of Pub. L. 94-563, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
amendments made by this section [amending this section and section
410 of Title 42, The Public Health and Welfare], shall apply with
respect to services performed after 1950, to the extent covered by
waiver certificates filed or deemed to have been filed under
section 3121(k)(4) or (5) of the Internal Revenue Code of 1986
[formerly I.R.C. 1954] (as added by such amendments)."
Section 1207(f)(4) of Pub. L. 94-455, as amended by Pub. L.
95-600, title VII, Sec. 701(z)(1), Nov. 6, 1978, 92 Stat. 2921;
Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided
that:
"(A) The amendments made by paragraphs (1)(A) and (2)(A) of
subsection (e) [amending this section and section 410 of Title 42,
The Public Health and Welfare] shall apply to services performed
after December 31, 1954. The amendments made by paragraphs (1)(B),
(1)(C), and (2)(B) of such subsection [amending sections 1401 and
3401 of this title and section 411 of Title 42] shall apply to
taxable years ending after December 31, 1954. The amendments made
by paragraph (3) of such subsection [enacting section 6050A and
amending section 6652 of this title] shall apply to calendar years
beginning after the date of the enactment of this Act [Oct. 4,
1976].
"(B) Notwithstanding subparagraph (A), if the owner or operator
of any boat treated a share of the boat's catch of fish or other
aquatic animal life (or a share of the proceeds therefrom) received
by an individual after December 31, 1954, and before the date of
the enactment of this act [Oct. 4, 1976] for services performed by
such individual after December 31, 1954, on such boat as being
subject to the tax under chapter 21 of the Internal Revenue Code of
1986 [formerly I.R.C. 1954], then the amendments made by paragraphs
(1)(A) and (B) and (2) of subsection (c) shall not apply with
respect to such services performed by such individual (and the
share of the catch, or the proceeds therefrom, received by him for
such services)."
[Section 701(z)(2) of Pub. L. 95-600 provided that: "The
amendments made by paragraph (1) [amending section 1207(f)(4) of
Pub. L. 94-455, set out above] shall take effect on October 4,
1976."]
Amendment by section 1903 of Pub. L. 94-455 applicable with
respect to wages paid after Dec. 31, 1976, see section 1903(d) of
Pub. L. 94-455, set out as a note under section 3101 of this title.
EFFECTIVE DATE OF 1973 AMENDMENTS
Amendment by Pub. L. 93-233 applicable only with respect to
remuneration paid after, and taxable years beginning after, 1973,
see section 5(e) of Pub. L. 93-233, set out as a note under section
409 of Title 42, The Public Health and Welfare.
Amendment by Pub. L. 93-66 applicable only with respect to
remuneration paid after, and taxable years beginning after, 1973,
see section 203(e) of Pub. L. 93-66, set out as a note under
section 409 of Title 42.
EFFECTIVE DATE OF 1972 AMENDMENTS
Amendment by section 104(i) of Pub. L. 92-603 applicable only
with respect to payments after 1974, see section 104(j) of Pub. L.
92-603, set out as a note under section 414 of Title 42, The Public
Health and Welfare.
Amendment by sections 122(b) and 138(b) of Pub. L. 92-603
applicable in the case of any payment made after December 1972, see
sections 122(c) and 138(c) of Pub. L. 92-603, set out as notes
under section 409 of Title 42.
Amendment by section 128(b) of Pub. L. 92-603 applicable with
respect to service performed on and after first day of calendar
quarter which begins on or after Oct. 30, 1972, see section 128(c)
of Pub. L. 92-603, set out as a note under section 410 of Title 42.
Amendment by section 129(a)(2) of Pub. L. 92-603 applicable to
services performed after Dec. 31, 1972, see section 129(b) of Pub.
L. 92-603, set out as a note under section 410 of Title 42.
Amendment by Pub. L. 92-336 applicable only with respect to
remuneration paid after December 1972, see section 203(c) of Pub.
L. 92-336, set out as a note under section 409 of Title 42.
EFFECTIVE DATE OF 1971 AMENDMENT
Amendment by Pub. L. 92-5 applicable only with respect to
remuneration paid after December 1971, see section 203(c) of Pub.
L. 92-5, set out as a note under section 409 of Title 42, The
Public Health and Welfare.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91-172 applicable with respect to tax
returns the date prescribed by law for filing of which is after
Dec. 31, 1969, see section 943(d) of Pub. L. 91-172, set out as a
note under section 6651 of this title.
EFFECTIVE DATE OF 1968 AMENDMENT
Amendment by section 108(b) of Pub. L. 90-248 applicable only
with respect to remuneration paid after December 1967, see section
108(c) of Pub. L. 90-248, set out as a note under section 409 of
Title 42, The Public Health and Welfare.
Amendment by section 123(b) of Pub. L. 90-248 applicable with
respect to services performed after Dec. 31, 1967, see section
123(c) of Pub. L. 90-248, set out as a note under section 410 of
Title 42.
Section 504(d) of Pub. L. 90-248 provided that: "The amendments
made by this section [amending this section, section 3306 of this
title, and section 409 of Title 42] shall apply with respect to
remuneration paid after the date of the enactment of this Act [Jan.
2, 1968]."
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by section 311(b)(4), (5) of Pub. L. 89-97 applicable
only with respect to services performed after 1965, see section
311(c) of Pub. L. 89-97, set out as an Effective Date of 1965
Amendment note under section 410 of Title 42, The Public Health and
Welfare.
Amendment by section 313 of Pub. L. 89-97 applicable only with
respect to tips received by employees after 1965, see section
313(f) of Pub. L. 89-97, set out as an Effective Date note under
section 6053 of this title.
Section 316(a)(2) of Pub. L. 89-97 provided that: "The amendment
made by paragraph (1) [amending this section] shall apply in the
case of any certificate filed under section 3121(k)(1)(A) of such
Code after the date of the enactment of this Act [July 30, 1965]."
Amendment by section 317 of Pub. L. 89-97 applicable with respect
to services performed after quarter ending September 30, 1965, and
after quarter in which Secretary of the Treasury receives a
certification from Commissioners of District of Columbia expressing
their desire to have insurance system established by sections 401
et seq. and 1395c et seq. of Title 42 extended to the officers and
employees coming under provisions of such amendments, see section
317(g) of Pub. L. 89-97, set out as a note under section 410 of
Title 42.
Section 320(c) of Pub. L. 89-97 provided that: "The amendments
made by subsections (a)(1) and (a)(3)(A) [amending sections 409 and
413 of Title 42], and the amendments made by subsection (b) (except
paragraph (1) thereof) [amending this section and sections 3122,
3125, and 6413 of this title], shall apply only with respect to
remuneration paid after December 1965. The amendments made by
subsections (a)(2), (a)(3)(B), and (b)(1) [amending section 1402 of
this title and sections 411 and 413 of Title 42] shall apply only
with respect to taxable years ending after 1965. The amendment made
by subsection (a)(4) [amending section 415 of Title 42] shall apply
only with respect to calendar years after 1965."
EFFECTIVE DATE OF 1964 AMENDMENTS
Section 4(d) of Pub. L. 88-650 provided that: "The amendments
made by this section [amending this section, section 3306 of this
title, and section 409 of Title 42, The Public Health and Welfare]
shall apply with respect to remuneration paid on or after the first
day of the first calendar month which begins more than ten days
after the date of the enactment of this Act [Oct. 13, 1964]."
Amendment by Pub. L. 88-272 applicable to remuneration paid after
Dec. 31, 1962, see section 220(d) of Pub. L. 88-272, set out as an
Effective Date note under section 406 of this title.
EFFECTIVE DATE OF 1961 AMENDMENTS
Section 202(c) of Pub. L. 87-293 provided that: "The amendments
made by subsections (a) and (b) of this section [amending this
section, sections 3122 and 6051 of this title, and sections 405,
409, and 410 of Title 42, The Public Health and Welfare] shall
apply with respect to service performed after the date of the
enactment of this Act [Sept. 22, 1961]. In the case of any
individual who is enrolled as a volunteer or volunteer leader under
section 16(a) of this Act [section 2515(a) of Title 22, Foreign
Relations and Intercourse] such amendments shall apply with respect
to services performed on or after the effective date of such
enrollment." [Section 202(c) of Pub. L. 87-293 repealed by Pub. L.
89-572, Sec. 5(a), Sept. 13, 1966, 80 Stat. 765. Such repeal not
deemed to affect amendments contained in such provisions, see
section 5(b) of Pub. L. 89-572, set out as a note under former
section 2515 of Title 22.]
Section 110(h)(3) of Pub. L. 87-256 provided that: "The
amendments made by subsections (e) and (f) of this section
[amending this section, section 3306 of this title, and section 410
of Title 42, The Public Health and Welfare] shall apply with
respect to service performed after December 31, 1961."
EFFECTIVE DATE OF 1960 AMENDMENTS
Amendment by section 103(n) of Pub. L. 86-778 applicable only
with respect to (1) service in the employ of the Government of Guam
or any political subdivision thereof, or any instrumentality of any
one or more of the foregoing wholly owned thereby, which is
performed after 1960 and after the calendar quarter in which the
Secretary of the Treasury receives a certification by the Governor
of Guam that legislation has been enacted by the Government of Guam
expressing its desire to have the insurance system established by
title II of the Social Security Act (42 U.S.C. 401 et seq.)
extended to the officers and employees of such Government and such
political subdivisions and instrumentalities, and (2) service in
the employ of the Government of American Samoa or any political
subdivision thereof or any instrumentality of any one or more of
the foregoing wholly owned thereby, which is performed after 1960
and after the calendar quarter in which the Secretary of the
Treasury receives a certification by the Governor of American Samoa
that the Government of American Samoa desires to have the insurance
system established by title II of the Social Security Act extended
to the officers and employees of such Government and such political
subdivisions and instrumentalities, see section 103(v)(1) of Pub.
L. 86-778, set out as a note under section 402 of Title 42, The
Public Health and Welfare, and such amendment applicable only as
expressly provided therein, see section 103(v)(2) of Pub. L.
86-778, set out as a note under section 402 of Title 42.
Amendment by section 103(o), (p) of Pub. L. 86-778 applicable
only with respect to service performed after 1960, see section
103(v)(1) of Pub. L. 86-778, set out as a note under section 402 of
Title 42.
Amendment by section 104(b) of Pub. L. 86-778 applicable only
with respect to services performed after 1960, see section 104(c)
of Pub. L. 86-778, set out as a note under section 410 of Title 42.
Section 18(k) of Pub. L. 86-624 provided that: "The amendments
contained in subsections (a) through (j) of this section [amending
this section and sections 2202, 3306, 4221, 4233, 4262, 4502, 4774,
7653, and 7701 of this title] shall be effective as of August 21,
1959."
Section 105(d) of Pub. L. 86-778, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(1) The amendments made by subsection (a) [amending this
section] shall apply only with respect to certificates filed under
section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly
I.R.C. 1954] after the date of the enactment of this Act [Sept. 13,
1960].
"(2) No monthly benefits under title II of the Social Security
Act [42 U.S.C. 401 et seq.] for the month in which this Act is
enacted or any prior month shall be payable or increased by reason
of the provisions of subsections (b) and (c) of this section or the
amendments made by such subsections [amending section 1402 of this
title and enacting provisions set out as notes under this section
and 1402 of this title], and no lump-sum death payment under such
title shall be payable or increased by reason of such provisions or
amendments in the case of any individual who died prior to the date
of the enactment of this Act [Sept. 13, 1960]."
EFFECTIVE DATE OF 1959 AMENDMENTS
Amendment by Pub. L. 86-168 effective Jan. 1, 1960, see section
203(c) of Pub. L. 86-168.
Section 22(i) of Pub. L. 86-70 provided that: "The amendments
contained in subsections (a) through (h) of this section [amending
this section and sections 2202, 3306, 4221, 4233, 4262, 4502, 4774,
7621, 7653, and 7701 of this title] shall be effective as of
January 3, 1959."
EFFECTIVE DATE OF 1958 AMENDMENT
Section 402(e) of Pub. L. 85-840 provided that: "The amendments
made by subsections (b) and (c) [amending this section and section
3122 of this title] shall be applicable only with respect to
remuneration paid after 1958."
Section 404(b) of Pub. L. 85-840 provided that: "The amendment
made by subsection (a) [amending this section] shall apply with
respect to service performed after 1958."
Section 405(c) of Pub. L. 85-840, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
amendments made by subsections (a) and (b) [amending this section]
shall apply with respect to certificates filed under section
3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C.
1954] after the date of enactment of this Act [Aug. 28, 1958] and
requests filed under subparagraph (F) of such section after such
date."
EFFECTIVE DATE OF 1956 AMENDMENT
Section 201(m) of act Aug. 1, 1956, ch. 836, as amended by act
Oct. 22, 1986, Pub. L. 99-514, Sec. 2, 100 Stat. 2095, provided
that:
"(1) The amendments made by subsection (a) [enacting section 3113
of this title] and paragraph (1) of subsection (h) [amending this
section] shall apply with respect to remuneration paid after 1956.
The amendment made by subsection (b) [amending this section] shall
apply with respect to remuneration paid after October 1956. The
amendments made by subsection (c) and paragraph (2) of subsection
(h) [amending this section] shall apply with respect to service
performed after 1956. The amendments made by paragraphs (1) and (2)
of subsection (d) [amending this section] shall apply with respect
to service with respect to which the amendments made by paragraphs
(1) and (2) of subsection (b) of section 104 of this Act [amending
section 410 of Title 42, The Public Health and Welfare] apply. The
amendments made by paragraph (1) of subsection (e) [amending this
section] shall apply with respect to service performed after 1954.
The amendment made by paragraph (3) of such subsection shall
[amending section 1402 of this title] apply with respect to taxable
years ending after 1954. The amendments made by paragraph (2) of
subsection (e) and by subsection (f) [amending section 1402 of this
title] shall apply with respect to taxable years ending after 1955.
The amendment made by subsection (i) [amending section 1402 of this
title] shall apply with respect to taxable years ending on or after
December 31, 1956. The amendment made by subsection (l) [amending
this section] shall apply with respect to certificates filed after
1956 under section 3121(k) of the Internal Revenue Code of 1986
[formerly I.R.C. 1954].
"(2)(A) Except as provided in subparagraph (B), the amendment
made by subsection (g) [amending section 1402 of this title] shall
apply only with respect to taxable years ending after 1956.
"(B) Any individual who, for a taxable year ending after 1954 and
prior to 1957, had income which by reason of the amendment made by
subsection (g) would have been included within the meaning of 'net
earnings from self-employment' (as such term is defined in section
1402(a) of the Internal Revenue Code of 1986), if such income had
been derived in a taxable year ending after 1956 by an individual
who had filed a waiver certificate under section 1402(e) of such
Code, may elect to have the amendment made by subsection (g) apply
to his taxable years ending after 1954 and prior to 1957. No
election made by any individual under this subparagraph shall be
valid unless such individual has filed a waiver certificate under
section 1402(e) of such Code prior to the making of such election
or files a waiver certificate at the time he makes such election.
"(C) Any individual described in subparagraph (B) who has filed a
waiver certificate under section 1402(e) of such Code prior to the
date of enactment of this Act [Aug. 1, 1956], or who files a waiver
certificate under such section on or before the due date of his
return (including any extension thereof) for his last taxable year
ending prior to 1957, must make such election on or before the due
date of his return (including any extension thereof) for his last
taxable year ending prior to 1957, or before April 16, 1957,
whichever is the later.
"(D) Any individual described in subparagraph (B) who has not
filed a waiver certificate under section 1402(e) of such Code on or
before the due date of his return (including any extension thereof)
for his last taxable year ending prior to 1957 must make such
election on or before the due date of his return (including any
extension thereof) for his first taxable year ending after 1956.
Any individual described in this subparagraph whose period for
filing a waiver certificate under section 1402(e) of such Code has
expired at the time he makes such election may, notwithstanding the
provisions of paragraph (2) of such section, file a waiver
certificate at the time he makes such election.
"(E) An election under subparagraph (B) shall be made in such
manner as the Secretary of the Treasury or his delegate shall
prescribe by regulations. Notwithstanding the provisions of
paragraph (3) of section 1402(e) of such Code, the waiver
certificate filed by an individual who makes an election under
subparagraph (B) (regardless of when filed) shall be effective for
such individual's first taxable year ending after 1954 in which he
had income which by reason of the amendment made by subsection (g)
would have been included within the meaning of 'net earnings from
self-employment' (as such term is defined in section 1402(a) of
such Code), if such income had been derived in a taxable year
ending after 1956 by an individual who had filed a waiver
certificate under section 1402(e) of such Code, or for the taxable
year prescribed by such paragraph (3) of section 1402(e), if such
taxable year is earlier, and for all succeeding taxable years.
"(F) No interest or penalty shall be assessed or collected for
failure to file a return within the time prescribed by law, if such
failure arises solely by reason of an election made by an
individual under subparagraph (B), or for any underpayment of the
tax imposed by section 1401 of such Code arising solely by reason
of such election, for the period ending with the date such
individual makes an election under subparagraph (B).
"(3) Any tax under chapter 2 of the Internal Revenue Code of 1986
[section 1401 et seq. of this title] which is due, solely by reason
of the enactment of subsection (f) [amending section 1402 of this
title], or paragraph (2) of subsection (e), of this section
[amending section 1402 of this title], for any taxable year ending
on or before the date of the enactment of this Act [Aug. 1, 1956]
shall be considered timely paid if payment is made in full on or
before the last day of the sixth calendar month following the month
in which this Act is enacted. In no event shall interest be imposed
on the amount of any tax due under such chapter solely by reason of
the enactment of subsection (f), or paragraph (2) of subsection
(e), of this section for any period before the day after the date
of enactment of this Act.
"(4) Any tax due under chapter 21 of the Internal Revenue Code of
1986 [this chapter] which is due, solely by reason of the enactment
of subsection (d) [amending this section] and an effective date
prescribed pursuant to paragraph (2)(B) or (2)(C) of section 104(i)
[set out as a note under section 410 of Title 42, The Public Health
and Welfare], for any calendar quarter beginning prior to the day
on which the Secretary of Health, Education, and Welfare approves
the plan which prescribes such effective date shall be considered
timely paid if payment is made in full on or before the last day of
the sixth calendar month following the month in which such plan is
approved. In no event shall interest be imposed on the amount of
any such tax due under such chapter for any period before the day
on which the Secretary of Health, Education, and Welfare approves
such plan."
Amendment by act Aug. 1, 1956, ch. 837, effective Jan. 1, 1957,
see section 603(a) of act Aug. 1, 1956.
EFFECTIVE DATE OF 1954 AMENDMENT
Section 204(c) of act Sept. 1, 1954, provided that: "The
amendments made by subsections (a) and (b) [amending this section]
shall be applicable only with respect to remuneration paid after
1954."
Section 205(f) of act Sept. 1, 1954, provided that: "The
amendments made by subsections (c), (d), and (e) [amending this
section] shall be applicable only with respect to services
performed after 1954. The amendments made by subsections (a) and
(b) [amending this section] shall be applicable only with respect
to services (whether performed after 1954 or prior to 1955) for
which the remuneration is paid after 1954."
Section 206(b) of act Sept. 1, 1954, provided that: "The
amendment made by subsection (a) [amending this section] shall be
applicable only with respect to services performed after 1954."
REGULATIONS
Section 3(d) of Pub. L. 97-123, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(1) The regulations prescribed under the last sentence of
section 3121(a) of the Internal Revenue Code of 1986 [formerly
I.R.C. 1954], and the regulations prescribed under subparagraph (D)
of section 3231(e)(4) of such Code, shall provide procedures under
which, if (with respect to any employee) the third party promptly -
"(A) withholds the employee portion of the taxes involved,
"(B) deposits such portion under section 6302 of such Code, and
"(C) notifies the employer of the amount of the wages or
compensation involved,
the employer (and not the third party) shall be liable for the
employer portion of the taxes involved and for meeting the
requirements of section 6051 of such Code (relating to receipts for
employees) with respects to the wages or compensation involved.
"(2) For purposes of paragraph (1) -
"(A) the term 'employer' means the employer for whom services
are normally rendered,
"(B) the term 'taxes involved' means, in the case of any
employee, the taxes under chapters 21 and 22 which are payable
solely by reason of the parenthetical matter contained in
subparagraph (B) of section 3121(a)(2) of such Code, or solely by
reason of paragraph (4) of section 3231(e) of such Code, and
"(C) the term 'wages or compensation involved' means, in the
case of any employee, wages or compensation with respect to which
taxes described in subparagraph (B) are imposed."
REPEALS; AMENDMENTS AND APPLICATION OF AMENDMENTS UNAFFECTED
Section 202(a)(1), (2) of Pub. L. 87-293, cited as a credit to
this section, was repealed by Pub. L. 89-572, Sec. 5(a), Sept. 13,
1966, 80 Stat. 765. Such repeal not deemed to affect amendments to
this section contained in such provisions, and continuation in full
force and effect until modified by appropriate authority of all
determinations, authorization, regulations, orders, contracts,
agreements, and other actions issued, undertaken, or entered into
under authority of the repealed provisions, see section 5(b) of
Pub. L. 89-572, set out as a note under section 2515 of Title 22,
Foreign Relations and Intercourse.
-TRANS-
TRANSFER OF FUNCTIONS
For transfer of authorities, functions, personnel, and assets of
the Coast Guard, including the authorities and functions of the
Secretary of Transportation relating thereto, to the Department of
Homeland Security, and for treatment of related references, see
sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic
Security, and the Department of Homeland Security Reorganization
Plan of November 25, 2002, as modified, set out as a note under
section 542 of Title 6.
Functions of Public Health Service, of Surgeon General of Public
Health Service, and of all other officers and employees of Public
Health Service, and functions of all agencies of or in Public
Health Service transferred to Secretary of Health, Education, and
Welfare by 1966 Reorg. Plan No. 3, 31 F.R. 8855, 80 Stat. 1610,
effective June 25, 1966, set out in the Appendix to Title 5,
Government Organization and Employees. Secretary of Health,
Education, and Welfare redesignated Secretary of Health and Human
Services by section 3508 of Title 20, Education.
Coast and Geodetic Survey consolidated with National Weather
Bureau in 1965 to form Environmental Science Services
Administration by Reorg. Plan No. 2 of 1965, eff. July 13, 1965, 30
F.R. 8819, 79 Stat. 1318, set out in the Appendix to Title 5,
Government Organization and Employees. Commissioned Officer Corps
of Environmental Science Services Administration changed to
Commissioned Officer Corps of National Oceanic and Atmospheric
Administration, see 1970 Reorg. Plan No. 4, Sec. 4(d), eff. Oct. 3,
1970, 35 F.R. 15627, 84 Stat. 2090, set out in the Appendix to
Title 5.
-MISC3-
SUBVERSIVE ACTIVITIES CONTROL BOARD
The Subversive Activities Control Board was established by act
Sept. 23, 1950, ch. 1024, Sec. 12, 64 Stat. 977 and ceased to
operate June 30, 1973.
NO INFERENCE TO BE DRAWN FROM AMENDMENT BY PUB. L. 108-121
No inference to be drawn from amendment to subsec. (a)(18) of
this section by section 106 of Pub. L. 108-121 with respect to tax
treatment of any amounts under program described in section
134(b)(4) of this title for any taxable year beginning before Jan.
1, 2003, see section 106(d) of Pub. L. 108-121, set out as a note
under section 134 of this title.
LINE ITEM VETO
Section 642(d)(2) of Pub. L. 105-61, amending this section, was
subject to line item veto by the President, Cancellation No. 97-56,
signed Oct. 16, 1997, 62 F.R. 54338, Oct. 17, 1997. For decision
holding line item veto unconstitutional, see Clinton v. City of New
York, 524 U.S. 417, 118 S.Ct. 2091, 141 L.Ed.2d 393 (1998).
CLARIFICATION OF STANDARD TO BE USED IN DETERMINING EMPLOYMENT TAX
STATUS OF SECURITIES BROKERS
Pub. L. 105-34, title IX, Sec. 921, Aug. 5, 1997, 111 Stat. 879,
provided that:
"(a) In General. - In determining for purposes of the Internal
Revenue Code of 1986 whether a registered representative of a
securities broker-dealer is an employee (as defined in section
3121(d) of the Internal Revenue Code of 1986), no weight shall be
given to instructions from the service recipient which are imposed
only in compliance with investor protection standards imposed by
the Federal Government, any State government, or a governing body
pursuant to a delegation by a Federal or State agency.
"(b) Effective Date. - Subsection (a) shall apply to services
performed after December 31, 1997."
TREATMENT OF CERTAIN UNIVERSITY ACCOUNTS
Section 1802 of Pub. L. 104-188 provided that:
"(a) In General. - For purposes of subsection (s) of section 3121
of the Internal Revenue Code of 1986 (relating to concurrent
employment by 2 or more employers) -
"(1) the following entities shall be deemed to be related
corporations that concurrently employ the same individual:
"(A) a State university which employs health professionals as
faculty members at a medical school, and
"(B) an agency account of a State university which is
described in subparagraph (A) and from which there is
distributed to such faculty members payments forming a part of
the compensation that the State, or such State university, as
the case may be, agrees to pay to such faculty members, but
only if -
"(i) such agency account is authorized by State law and
receives the funds for such payments from a faculty practice
plan described in section 501(c)(3) of such Code and exempt
from tax under section 501(a) of such Code,
"(ii) such payments are distributed by such agency account
to such faculty members who render patient care at such
medical school, and
"(iii) such faculty members comprise at least 30 percent of
the membership of such faculty practice plan, and
"(2) remuneration which is disbursed by such agency account to
any such faculty member of the medical school described in
paragraph (1)(A) shall be deemed to have been actually disbursed
by the State, or such State university, as the case may be, as a
common paymaster and not to have been actually disbursed by such
agency account.
"(b) Effective Date. - The provisions of subsection (a) shall
apply to remuneration paid after December 31, 1996."
EXCLUSION FROM WAGES AND COMPENSATION OF REFUNDS REQUIRED FROM
EMPLOYERS TO COMPENSATE FOR DUPLICATION OF MEDICARE BENEFITS BY
HEALTH CARE BENEFITS PROVIDED BY EMPLOYERS
For purposes of this chapter, the term "wages" shall not include
the amount of any refund required under section 421 of Pub. L.
100-360, 42 U.S.C. 1395b note, see section 10202 of Pub. L.
101-239, set out as a note under section 1395b of Title 42, The
Public Health and Welfare.
NONENFORCEMENT OF AMENDMENT MADE BY SECTION 1151 OF PUB. L. 99-514
FOR FISCAL YEAR 1990
No monies appropriated by Pub. L. 101-136 to be used to implement
or enforce section 1151 of Pub. L. 99-514 or the amendments made by
such section, see section 528 of Pub. L. 101-136, set out as a note
under section 89 of this title.
TREATMENT OF CERTAIN FAMILY SERVICES CARE PROVIDERS
Section 6305 of Pub. L. 100-647 provided that:
"(a) In General. - A State may treat a person who renders
dependent care or similar services as other than an employee [for]
employment tax purposes for the applicable period if all of the
following conditions are satisfied with respect to such person for
such applicable period:
"(i) The person does not provide any dependent care or similar
services in any facility owned or operated by the State.
"(ii) The person is compensated by the State for such services,
directly or indirectly, out of funds provided pursuant to chapter
7 of title 42 of the United States Code [42 U.S.C. 301 et seq.],
or the provisions and amendments made by the Family Security Act
of 1988 [probably means the Family Support Act of 1988, Pub. L.
100-485, see Tables for classification].
"(iii) The State does not treat the person, with respect to the
provision of dependent care or similar services, as an employee
for employment tax purposes.
"(iv) The State files all Federal income tax returns (including
information returns) required to be filed with respect to such
person on a basis consistent with the State's treatment of such
person as other than an employee beginning on the date of the
enactment of this section [Nov. 10, 1988].
"(v) No more than ten percent of the State's employees are
provided with insurance under title II of the Social Security Act
[42 U.S.C. 401 et seq.] pursuant to voluntary agreements with the
Secretary of Health and Human Services under section 218 of such
title [42 U.S.C. 418].
"(b) State. - For purposes of this section, the term 'State'
shall mean the government of the United States, District of
Columbia, any State or political subdivision thereof, and any
agency or instrumentality of any of the foregoing.
"(c) Employment Tax. - For purposes of this section, the term
'employment tax' means any tax imposed by subtitle C of the
Internal Revenue Code of 1986.
"(d) Applicable Period. - For purposes of this section, the term
'applicable period' means the period beginning on January 1, 1984
and ending on December 31, 1990.
"(e) Report. - The Secretary of the Treasury shall report to the
Senate Committee on Finance and the House Committee on Ways and
Means on the text [tax] status of day care providers compensated
pursuant to the program described in the section no later than
December 31, 1989."
[The due date for the report referred to in section 6305(e) of
Pub. L. 100-647, set out above, extended to Jan. 1, 1992, by Pub.
L. 101-508, title XI, Sec. 11831(b), Nov. 5, 1990, 104 Stat.
1388-559.]
CERTAIN EMPLOYER PENSION CONTRIBUTIONS NOT INCLUDED IN FICA WAGE
BASE
Section 8018 of Pub. L. 100-647 provided that: "In the case of
any State (within the meaning of section 3121(e)(1) of the Internal
Revenue Code of 1986) or political subdivision thereof which
received a letter ruling of the Internal Revenue Service issued
after December 31, 1983, and before the date of the enactment of
this Act [Nov. 10, 1988] maintaining that any amount treated as an
employer contribution under section 414(h)(2) of the Internal
Revenue Code of 1986 is excluded from the definition of 'wages' for
purposes of tax liability under section 3121(v)(1)(B) of such Code,
such State or political subdivision shall be relieved of any
liability for taxes under such section 3121(v)(1)(B) which, in good
faith reliance on such letter ruling, were not paid and which would
otherwise have been required to be paid (but for this section) on
or before the earlier of the date of the enactment of this Act or
the date of the receipt of a notice of revocation from the Internal
Revenue Service of such letter ruling."
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1998
For provisions directing that if any amendments made by subtitle
D [Secs. 1401-1465] of title I of Pub. L. 104-188 require an
amendment to any plan or annuity contract, such amendment shall not
be required to be made before the first day of the first plan year
beginning on or after Jan. 1, 1998, see section 1465 of Pub. L.
104-188, set out as a note under section 401 of this title.
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1994
For provisions directing that if any amendments made by subtitle
B [Secs. 521-523] of title V of Pub. L. 102-318 require an
amendment to any plan, such plan amendment shall not be required to
be made before the first plan year beginning on or after Jan. 1,
1994, see section 523 of Pub. L. 102-318, set out as a note under
section 401 of this title.
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989
For provisions directing that if any amendments made by subtitle
A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or
title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an
amendment to any plan, such plan amendment shall not be required to
be made before the first plan year beginning on or after Jan. 1,
1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
note under section 401 of this title.
FEDERAL LEGISLATIVE BRANCH EMPLOYEES; EXCLUSION OF CERTAIN
RETIREMENT CONTRIBUTIONS FOR PURPOSES OF SUBSECTION (B)(5)(G)
Federal employees not to be deemed subject to Federal retirement
system for purposes of subsec. (b)(5)(G) of this section if
employees are contributing reduced amounts by reason of Federal
Employees' Retirement Contribution Temporary Adjustment Act of
1983, see section 2601(c) of Pub. L. 98-369, set out as a note
under section 410 of Title 42, The Public Health and Welfare.
SERVICE PERFORMED FOR NONPROFIT ORGANIZATIONS BY FEDERAL EMPLOYEES
For purposes of subsec. (b)(5) of this section as in effect in
January 1983 and as in effect on and after January 1, 1984, service
performed in the employ of a nonprofit organization described in
section 501(c)(3) of this title by an employee who is required by
law to be subject to subchapter III of chapter 83 of Title 5,
Government Organization and Employees, with respect to such
service, is considered to be service performed in the employ of an
instrumentality of the United States, see section 2601(e) of Pub.
L. 98-369, set out as a note under section 410 of Title 42, The
Public Health and Welfare.
REFUNDS TO CHURCHES OR QUALIFIED CHURCH-CONTROLLED ORGANIZATIONS
Section 2603(f) of Pub. L. 98-369, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "In any case
where a church or qualified church-controlled organization makes an
election under section 3121(w) of the Internal Revenue Code of 1986
[formerly I.R.C. 1954], the Secretary of the Treasury shall refund
(without interest) to such church or organization any taxes paid
under sections 3101 and 3111 of such Code with respect to service
performed after December 31, 1983, which is covered under such
election. The refund shall be conditional upon the church or
organization agreeing to pay to each employee (or former employee)
the portion of the refund attributable to the tax imposed on such
employee (or former employee) under section 3101, and such employee
(or former employee) may not receive any other refund payment of
such taxes."
SOCIAL SECURITY COVERAGE OF RETIRED FEDERAL JUDGES ON ACTIVE DUTY
Pub. L. 98-118, Sec. 4, Oct. 11, 1983, 97 Stat. 803, as amended
by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided
that: "Notwithstanding section 101(d) of the Social Security
Amendments of 1983 [section 101(d) of Pub. L. 98-21, set out as an
Effective Date of 1983 Amendment note above], the amendments made
by section 101(c) of such Act [amending this section and section
409 of Title 42, The Public Health and Welfare] shall apply only
with respect to remuneration paid after December 31, 1985.
Remuneration paid prior to January 1, 1986, under section 371(b) of
title 28, United States Code, to an individual performing service
under section 294 of such title, shall not be included in the term
"wages" for purposes of section 209 of the Social Security Act [42
U.S.C. 409] or section 3121(a) of the Internal Revenue Code of 1986
[formerly I.R.C. 1954]."
TREATMENT OF CERTAIN MEDICAL FACULTY PRACTICE PLANS
Section 125 of Pub. L. 98-21, as amended by Pub. L. 99-514, Sec.
2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(a) General Rule. - For purposes of subsection (s) of section
3121 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]
(relating to concurrent employment by 2 or more employers) -
"(1) the following entities shall be deemed to be related
corporations:
"(A) a State university which employs health professionals as
faculty members at a medical school, and
"(B) a faculty practice plan described in section 501(c)(3)
of such Code and exempt from tax under section 501(a) of such
Code -
"(i) which employs faculty members of such medical school,
and
"(ii) 30 percent or more of the employees of which are
concurrently employed by such medical school; and
"(2) remuneration which is disbursed by such faculty practice
plan to a health professional employed by both such entities
shall be deemed to have been actually disbursed by such
university as a common paymaster and not to have been actually
disbursed by such faculty practice plan.
"(b) Effective Date. - The provisions of subsection (a) shall
apply to remuneration paid after December 31, 1983."
WAIVER OF EXEMPTION BY NONPROFIT ORGANIZATION; TERMINATION OF
CERTIFICATE PERIOD ON OR AFTER MARCH 31, 1983, PROHIBITED
Section 102(d) of Pub. L. 98-21, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The period
for which a certificate is in effect under section 3121(k) of the
Internal Revenue Code of 1986 [formerly I.R.C. 1954] may not be
terminated under paragraph (1)(D) or (2) thereof on or after March
31, 1983; but no such certificate shall be effective with respect
to any service to which the amendments made by this section
[amending this section and section 410 of Title 42, The Public
Health and Welfare] apply."
PAYMENTS UNDER STATE TEMPORARY DISABILITY LAW TO BE TREATED AS
REMUNERATION FOR SERVICE
Section 3(e) of Pub. L. 97-123, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "For purposes
of applying section 209 of the Social Security Act [section 409 of
Title 42, The Public Health and Welfare], section 3121(a) of the
Internal Revenue Code of 1986 [formerly I.R.C. 1954], and section
3231(e) of such Code with respect to the parenthetical matter
contained in section 209(b)(2) of the Social Security Act or
section 3121(a)(2)(B) of the Internal Revenue Code of 1986, or with
respect to section 3231(e)(4) of such Code (as the case may be),
payments under a State temporary disability law shall be treated as
remuneration for service."
WAIVER OF EXEMPTION FROM SOCIAL SECURITY TAXES BY CERTAIN
ORGANIZATIONS
Pub. L. 96-605, title IV, Sec. 401, Dec. 28, 1980, 94 Stat. 3531,
as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat.
2095, provided that:
"(a) Waiver Certificate. -
"(1) In general. - Notwithstanding any other provision of law,
any waiver certificate filed by a qualified corporation
(hereinafter in this section referred to as the 'corporation')
under section 3121(k)(1) of the Internal Revenue Code of 1986
[formerly I.R.C. 1954] (relating to waiver of exemption from
social security taxes by certain organizations) shall be deemed
not to be effective, for purposes of the taxes imposed by section
3101 of such Code, with respect to any wages -
"(A) paid by the Corporation to any employee thereof after
December 31, 1972, and before April 1, 1975, if the Corporation
furnishes to the Secretary of the Treasury or his delegate
evidence reasonably satisfactory to him that the Corporation as
refunded, prior to February 1, 1977, to such employee (or to
his survivors or estate) the full amount of the taxes imposed
by section 3101 of such Code on such wages, or
"(B) paid after March 31, 1975, and prior to July 1, 1977, by
the Corporation to an individual as an employee of the
Corporation, if the Corporation furnishes to the Secretary of
the Treasury or his delegate evidence reasonably satisfactory
to him that (i) such individual was not an employee of the
Corporation on June 30, 1978, and (ii) no amount of the taxes
imposed by section 3101 of such Code on such wages were
withheld by the Corporation from such wages.
"(2) Application of paragraph (1). -
"(A) Evidence to be submitted to secretary. - The provisions
of paragraph (1) shall not apply to wages described in
subparagraph (A) or (B) of such paragraph unless, prior to the
close of the one-year period which begins on the date of the
enactment of this Act [Dec. 28, 1980], the Corporation
furnishes to the Secretary of the Treasury or his delegate the
evidence referred to in either such subparagraph.
"(B) Tax not imposed. - If the provisions of paragraph (1)
apply with respect to any wages paid by the Corporation to an
employee thereof, no taxes imposed on such wages by section
3101 of the Internal Revenue Code of 1986 shall be payable, and
no interest or penalty with respect to the imposition of taxes
by such section on such wages (or with respect to the
imposition of taxes by such section or section 3111 of such
Code on any wages paid by the Corporation prior to January 1,
1978) shall be imposed or collected.
"(C) Credit against tax. - Under regulations prescribed by
the Secretary, there shall be allowed as a one-time credit
against the tax imposed on the Corporation under section 3101
or 3111 of the Internal Revenue Code of 1986 (and any interest
or penalties imposed thereon) an amount equal to the sum of -
"(i) all amounts of tax imposed by section 3101 of such
Code which have been paid by the Corporation with respect to
wages to which paragraph (1) applies, and
"(ii) all amounts paid by such Corporation as a penalty or
as interest with respect to the tax imposed by section 3101
or 3111 of such Code on such wages.
"(b) Treatment for Purposes of Social Security Act. - In the
administration of titles II and XVIII of the Social Security Act
[42 U.S.C. 401 et seq. and 1395 et seq.], any wages paid to any
individual to which the provisions of subsection (a) apply shall be
treated as wages (within the meaning of section 209 of such Act)
[42 U.S.C. 409] for purposes of determining -
"(1) entitlement to, or amount of, any insurance benefit
payable to such individual or any other person on the basis of
the wages and self-employment income of such individual, or
"(2) entitlement of such individual to benefits under title
XVIII of such Act [42 U.S.C. 1395 et seq.] or entitlement of any
other person to such benefits on the basis of the wages and
self-employment income of such individual.
"(c) Qualified Corporation Defined. - For purposes of this
section, the term 'qualified corporation' means any corporation
which -
"(1) filed a waiver certificate under section 3121 of the
Internal Revenue Code of 1986 during 1968;
"(2) filed a second waiver certificate under such section
during 1975 believing that no other waiver certificate had been
filed;
"(3) received a refund of the taxes imposed by sections 3101
and 3111 of such Code with respect to certain wages paid to more
than 120 but less than 180 employees who did not concur in the
filing of the second waiver certificate; and
"(4) was notified during 1977 by the Internal Revenue Service
that the certificate had been filed during 1968.
"(d) Liability for Taxes. - Except as provided in subsection
(a)(2)(C)(ii), nothing in this section shall be construed to
relieve the Corporation of any liability for the payment of the
taxes imposed by section 3111 of the Internal Revenue Code of 1986
with respect to any wages paid by it to any individual for any
period."
REFUND OR CREDIT OF TAXES TO NONPROFIT ORGANIZATIONS AFTER SEPT. 9,
1976, ON TAXES PAID UNDER SECTIONS 3101 OR 3111; PROHIBITION;
CONSTRUCTIVE FILING OF CERTIFICATE
Section 2 of Pub. L. 94-563, as amended by Pub. L. 99-514, Sec.
2, Oct. 22, 1986, 100 Stat. 2095, provided that: "Notwithstanding
any other provision of law, no refund or credit of any tax paid
under section 3101 or 3111 of the Internal Revenue Code of 1986
[formerly I.R.C. 1954] by an organization described in section
501(c)(3) of such Code which is exempt from income tax under
section 501(a) of such Code shall be made on or after September 9,
1976, by reason of such organization's failure to file a waiver
certificate under section 3121(k)(1) of such Code (or the
corresponding provision of prior law), if such organization is
deemed to have filed such a certificate under section 3121(k)(4) of
such Code (as added by the first section of this Act)."
REMUNERATION FOR SERVICES DEEMED TO CONSTITUTE EMPLOYMENT; SERVICES
FOR ORGANIZATIONS DEEMED TO HAVE FILED CERTIFICATES UNDER
SUBSECTION (K)(4) OF THIS SECTION
Section 312(c) of Pub. L. 95-216, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "In any case
where -
"(1) an individual performed service, as an employee of an
organization which is deemed under section 3121(k)(4) of the
Internal Revenue Code of 1986 [formerly I.R.C. 1954] to have
filed a waiver certificate under section 3121(k)(1) of such Code,
on or after the first day of the applicable period described in
subparagraph (A)(ii) of such section 3121(k)(4) and before July
1, 1977; and
"(2) the service so performed does not constitute employment
(as defined in section 210(a) of the Social Security Act [42
U.S.C. 410(a)] and section 3121(b) of such Code) because the
waiver certificate which the organization is deemed to have filed
is made inapplicable to such service by section 3121(k)(4)(C) of
such Code, but would constitute employment (as so defined) in the
absence of such section 3121(k)(4)(C),
the remuneration paid for such service shall, upon the request of
such individual (filed on or before April 15, 1980, in such manner
and form, and with such official, as may be prescribed by
regulations made under title II of the Social Security Act [42
U.S.C. 401 et seq.]) accompanied by full payment of all of the
taxes which would have been paid under section 3101 of such Code
with respect to such remuneration but for such section
3121(k)(4)(C) (or by satisfactory evidence that appropriate
arrangements have been made for the payment of such taxes in
installments as provided in section 3121(k)(8) of such Code), be
deemed to constitute remuneration for employment as so defined. In
any case where remuneration paid by an organization to an
individual is deemed under the preceding sentence to constitute
remuneration for employment, such organization shall be liable
(notwithstanding any other provision of such Code) for payment of
the taxes which it would have been required to pay under section
3111 of such Code with respect to such remuneration in the absence
of such section 3121(k)(4)(C)."
REMUNERATION FOR SERVICES DEEMED TO CONSTITUTE EMPLOYMENT; SERVICES
FOR ORGANIZATIONS DEEMED TO HAVE FILED CERTIFICATES UNDER
SUBSECTION (K)(5) OF THIS SECTION
Section 3 of Pub. L. 94-563, as amended by Pub. L. 95-216, title
III, Sec. 312(e), Dec. 20, 1977, 91 Stat. 1535; Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "In any case
where -
"(1) an individual performed service, as an employee of an
organization which is deemed under section 3121(k)(5) of the
Internal Revenue Code of 1986 [formerly I.R.C. 1954] to have
filed a waiver certificate under section 3121(k)(1) of such Code,
at any time prior to the period for which such certificate is
effective;
"(2) the taxes imposed by sections 3101 and 3111 of such Code
were paid with respect to remuneration paid for such service, but
such service (or any part thereof) does not constitute employment
(as defined in section 210(a) of the Social Security Act [42
U.S.C. 410(a)] and section 3121(b) of such Code because the
applicable taxes so paid were refunded or credited (otherwise
than through a refund or credit which would have been allowed if
a valid waiver certificate filed under section 3121(k)(1) of such
Code had been in effect) prior to September 9, 1976; and
"(3) any portion of such service (with respect to which taxes
were paid and refunded or credited as described in paragraph (2))
would constitute employment (as so defined) if the organization
had actually filed under section 3121(k)(1) of such Code a valid
waiver certificate effective as provided in section 3121(k)(5)(B)
thereof (with such individual's signature appearing on the
accompanying list),
the remuneration paid for the portion of such service described in
paragraph (3) shall, upon the request of such individual (filed on
or before April 15, 1980, in such manner and form, and with such
official, as may be prescribed by regulations made under title II
of the Social Security Act [42 U.S.C. 401 et seq.]) accompanied by
full repayment of the taxes which were paid under section 3101 of
such Code with respect to such remuneration and so refunded or
credited (or by satisfactory evidence that appropriate arrangements
have been made for the repayment of such taxes in installments as
provided in section 3121(k)(8) of such Code), be deemed to
constitute remuneration for employment as so defined. In any case
where remuneration paid by an organization to an individual is
deemed under the preceding sentence to constitute remuneration for
employment, such organization shall be liable (notwithstanding any
other provision of such Code) for repayment of any taxes which it
paid under section 3111 of such Code with respect to such
remuneration and which were refunded or credited to it."
SERVICE FOR CERTAIN TAX-EXEMPT ORGANIZATIONS PRIOR TO FILING OF
WAIVER CERTIFICATE
Section 105(b)(1)-(5) of Pub. L. 86-778, as amended by Pub. L.
89-97, title III, Sec. 316(c)(1), July 30, 1965, 79 Stat. 386; Pub.
L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(1) If -
"(A) an individual performed service in the employ of an
organization with respect to which remuneration was paid before
the first day of the calendar quarter in which the organization
filed a waiver certificate pursuant to section 3121(k)(1) of the
Internal Revenue Code of 1986 [formerly I.R.C. 1954], and such
service is excepted from employment under section 210(a)(8)(B) of
the Social Security Act [42 U.S.C. 410(a)(8)(B)],
"(B) such service would have constituted employment as defined
in section 210 of such Act [42 U.S.C. 410] if the requirements of
section 3121(k)(1) of such Code were satisfied,
"(C) such organization paid, on or before the due date of the
tax return for the calendar quarter before the calendar quarter
in which the organization filed a certificate pursuant to section
3121(k)(1) of such Code, any amount, as taxes imposed by sections
3101 and 3111 of such Code with respect to such remuneration paid
by the organization to the individual for such service,
"(D) such individual, or a fiduciary acting for such individual
or his estate, or his survivor (within the meaning of section
205(c)(1)(C) of such Act [42 U.S.C. 405(c)(1)(C)]), requests that
such remuneration be deemed to constitute remuneration for
employment for purposes of title II of such Act [42 U.S.C. 401 et
seq.], and
"(E) the request is made in such form and manner, and with such
official, as may be prescribed by regulations made by the
Secretary of Health, Education, and Welfare,
then, subject to the conditions stated in paragraphs (2), (3), (4),
and (5), the remuneration with respect to which the amount has been
paid as taxes shall be deemed to constitute remuneration for
employment for purposes of title II of such Act [42 U.S.C. 401 et
seq.].
"(2) Paragraph (1) shall not apply with respect to an individual
unless the organization referred to in paragraph (1)(A), on or
before the date on which the request described in paragraph (1) is
made, has filed a certificate pursuant to section 3121(k)(1) of
such Code.
"(3) Paragraph (1) shall not apply with respect to an individual
who is employed by the organization referred to in paragraph (2) on
the date the certificate is filed.
"(4) If credit or refund of any portion of the amount referred to
in paragraph (1)(C) (other than a credit or refund which would be
allowed if the service constituted employment for purposes of
chapter 21 of such Code) has been obtained, paragraph (1) shall not
apply with respect to the individual unless the amount credited or
refunded (including any interest under section 6611 of such Code)
is repaid before January 1, 1968, or, if later, the first day of
the third year after the year in which the organization filed a
certificate pursuant to section 3121(k)(1) of such Code.
"(5) Paragraph (1) shall not apply to any service performed for
the organization in a period for which a certificate filed pursuant
to section 3121(k)(1) of such Code is not in effect."
[Pub. L. 89-97, title III, Sec. 316(c)(2), July 30, 1965, 79
Stat. 387, provided that: "The amendment made by paragraph (1)
[amending section 105(b) of Pub. L. 86-778, set out above] shall
take effect on the date of the enactment of this Act [July 30,
1965]. The provisions of section 105(b) of the Social Security
Amendments of 1960 [section 105(b) of Pub. L. 86-778] which were in
effect before the date of the enactment of this Act [July 30, 1965]
shall be applicable with respect to any request filed under section
105(b)(1) of such Amendments before such date. Nothing in the
preceding sentence shall prevent the filing of a request under
section 105(b)(1) of such Amendments as amended by this Act."]
SERVICE FOR CERTAIN TAX-EXEMPT ORGANIZATIONS FOR WHICH REMUNERATION
WAS PAID BEFORE JULY 30, 1965, BUT AFTER FILING OF WAIVER
CERTIFICATE
Section 316(d) of Pub. L. 89-97 provided that where an individual
performed service for which remuneration was paid before July 30,
1965, by an organization which, before such date, filed a waiver
certificate pursuant to subsec. (k)(1) of this section, then under
certain conditions, the remuneration paid with respect to such
service was to be deemed remuneration for employment for purposes
of title II of the Social Security Act, sections 401 et seq, of
Title 42, The Public Health and Welfare, even though normally
excluded from employment under title II of the Social Security Act.
SERVICE FOR CERTAIN TAX-EXEMPT ORGANIZATIONS PERFORMED AFTER 1950
AND PRIOR TO JULY 1, 1960
Section 105(b)(1)-(5) of Pub. L. 86-778 provided that where an
individual performed service in the employ of an organization after
1950 with respect to which remuneration was paid before 1960 and
such service is normally excepted from employment under title II of
the Social Security Act (42 U.S.C. 401 et seq.), then under certain
conditions, the remuneration paid with respect to such service was
to be deemed remuneration for employment for purposes of title II
of the Social Security Act.
SERVICE FOR CERTAIN TAX-EXEMPT ORGANIZATIONS PERFORMED AFTER 1950
AND PRIOR TO 1957
Section 403 of act Sept. 1, 1954, as amended by acts Aug. 1,
1956, ch. 836, title IV, Sec. 401, 70 Stat. 855; Aug. 27, 1958,
Pub. L. 85-785, Secs. 1-3, 72 Stat. 938, provided that where an
individual has been employed after 1950 and before Aug. 1, 1956, by
an organization exempt from income tax under section 501(c)(3) of
this title but which did not have in effect during the individual's
period of employment a valid waiver certificate, or, which failed
to have the individual's signature appear on the list of signatures
of employees who concurred in the filing of such certificate, where
one was in effect, and the service performed by the individual
would have constituted employment for purposes of title II of the
Social Security Act (42 U.S.C. 401 et seq.) had such requirements
been met, then under certain conditions, the remuneration paid was
to be deemed remuneration for employment for purposes of title II
of the Social Security Act.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 24, 45B, 51, 162, 176,
401, 402, 403, 406, 412, 414, 457, 1402, 1563, 3101, 3102, 3111,
3122, 3124, 3125, 3231, 3306, 3401, 3509, 3510, 6050A, 6051, 6053,
6103, 6413, 6652, 7701, 7871 of this title; title 4 section 114;
title 5 section 8440; title 8 section 1101; title 20 section 125;
title 29 sections 1082, 1802; title 42 sections 401, 409, 410, 415,
429, 430, 1320a-7d, 1395i-2, 1395y, 1395nn; title 45 sections 231b,
231e; title 49 sections 3101, 31501.
-FOOTNOTE-
(!1) See References in Text note below.
(!2) So in original. Probably should be followed by a comma.
-End-
-CITE-
26 USC Sec. 3122 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
Subchapter C - General Provisions
-HEAD-
Sec. 3122. Federal service
-STATUTE-
In the case of the taxes imposed by this chapter with respect to
service performed in the employ of the United States or in the
employ of any instrumentality which is wholly owned by the United
States, including such service which is medicare qualified
government employment (as defined in section 3121(u)(3)), including
service, performed as a member of a uniformed service, to which the
provisions of section 3121(m)(1) are applicable, and including
service, performed as a volunteer or volunteer leader within the
meaning of the Peace Corps Act, to which the provisions of section
3121(p) are applicable, the determination of the amount of
remuneration for such service, and the return and payment of the
taxes imposed by this chapter, shall be made by the head of the
Federal agency or instrumentality having the control of such
service, or by such agents as such head may designate. In the case
of the taxes imposed by this chapter with respect to service
performed in the employ of an international organization pursuant
to a transfer to which the provisions of section 3121(y) are
applicable, the determination of the amount of remuneration for
such service, and the return and payment of the taxes imposed by
this chapter, shall be made by the head of the Federal agency from
which the transfer was made. Nothing in this paragraph shall be
construed to affect the Secretary's authority to determine under
subsections (a) and (b) of section 3121 whether any such service
constitutes employment, the periods of such employment, and whether
remuneration paid for any such service constitutes wages. The
person making such return may, for convenience of administration,
make payments of the tax imposed under section 3111 with respect to
such service without regard to the contribution and benefit base
limitation in section 3121(a)(1), and he shall not be required to
obtain a refund of the tax paid under section 3111 on that part of
the remuneration not included in wages by reason of section
3121(a)(1). Payments of the tax imposed under section 3111 with
respect to service, performed by an individual as a member of a
uniformed service, to which the provisions of section 3121(m)(1)
are applicable, shall be made from appropriations available for the
pay of members of such uniformed service. The provisions of this
section shall be applicable in the case of service performed by a
civilian employee, not compensated from funds appropriated by the
Congress, in the Army and Air Force Exchange Service, Army and Air
Force Motion Picture Service, Navy Exchanges, Marine Corps
Exchanges, or other activities, conducted by an instrumentality of
the United States subject to the jurisdiction of the Secretary of
Defense, at installations of the Department of Defense for the
comfort, pleasure, contentment, and mental and physical improvement
of personnel of such Department; and for purposes of this section
the Secretary of Defense shall be deemed to be the head of such
instrumentality. The provisions of this section shall be applicable
also in the case of service performed by a civilian employee, not
compensated from funds appropriated by the Congress, in the Coast
Guard Exchanges or other activities, conducted by an
instrumentality of the United States subject to the jurisdiction of
the Secretary of Transportation, at installations of the Coast
Guard for the comfort, pleasure, contentment, and mental and
physical improvement of personnel of the Coast Guard; and for
purposes of this section the Secretary of Transportation shall be
deemed to be the head of such instrumentality.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 428; Sept. 1, 1954, ch. 1206,
title II, Secs. 202(c), 203(a), 68 Stat. 1090; Aug. 1, 1956, ch.
837, title IV, Sec. 411(b), (c), 70 Stat. 879; Pub. L. 85-840,
title IV, Sec. 402(c), Aug. 28, 1958, 72 Stat. 1042; Pub. L.
85-866, title I, Sec. 70, Sept. 2, 1958, 72 Stat. 1660; Pub. L.
87-293, title II, Sec. 202(a)(3), Sept. 22, 1961, 75 Stat. 626;
Pub. L. 89-97, title III, Sec. 320(b)(3), July 30, 1965, 79 Stat.
393; Pub. L. 90-248, title I, Sec. 108(b)(3), Jan. 2, 1968, 81
Stat. 835; Pub. L. 92-5, title II, Sec. 203(b)(3), Mar. 17, 1971,
85 Stat. 11; Pub. L. 92-236, Sec. 203(b)(3), July 1, 1972, 86 Stat.
419; Pub. L. 93-66, Sec. 203(b)(3), (d), July 9, 1973, 87 Stat.
153; Pub. L. 93-233, Sec. 5(b)(3), (d), Dec. 31, 1973, 87 Stat.
954; Pub. L. 94-455, title XIX, Sec. 1903(a)(4), Oct. 4, 1976, 90
Stat. 1807; Pub. L. 97-248, title II, Sec. 278(a)(3), Sept. 3,
1982, 96 Stat. 560; Pub. L. 99-272, title XIII, Sec.
13205(a)(2)(C), Apr. 7, 1986, 100 Stat. 315; Pub. L. 100-647, title
VIII, Sec. 8015(a)(2), Nov. 10, 1988, 102 Stat. 3791; Pub. L.
101-508, title XI, Sec. 11331(d)(2), Nov. 5, 1990, 104 Stat.
1388-468; Pub. L. 103-66, title XIII, Sec. 13207(d)(4), Aug. 10,
1993, 107 Stat. 468; Pub. L. 103-296, title III, Sec. 319(a)(2),
Aug. 15, 1994, 108 Stat. 1534.)
-REFTEXT-
REFERENCES IN TEXT
The Peace Corps Act, referred to in text, is Pub. L. 87-293,
Sept. 22, 1961, 75 Stat. 612, as amended, which is classified
principally to chapter 34 (Sec. 2501 et seq.) of Title 22, Foreign
Relations and Intercourse. For complete classification of this Act
to the Code, see Short Title note set out under section 2501 of
Title 22 and Tables.
-MISC1-
AMENDMENTS
1994 - Pub. L. 103-296 inserted after first sentence "In the case
of the taxes imposed by this chapter with respect to service
performed in the employ of an international organization pursuant
to a transfer to which the provisions of section 3121(y) are
applicable, the determination of the amount of remuneration for
such service, and the return and payment of the taxes imposed by
this chapter, shall be made by the head of the Federal agency from
which the transfer was made."
1993 - Pub. L. 103-66 substituted "contribution and benefit base
limitation" for "applicable contribution base limitation".
1990 - Pub. L. 101-508 substituted "applicable contribution base
limitation" for "contribution and benefit base limitation".
1988 - Pub. L. 100-647 struck out from first sentence "the
determination whether an individual has performed service which
constitutes employment as defined in section 3121(b)," after
"section 3121(p) are applicable," and "which constitutes wages as
defined in section 3121(a)" after "remuneration for such service",
and inserted after first sentence "Nothing in this paragraph shall
be construed to affect the Secretary's authority to determine under
subsections (a) and (b) of section 3121 whether any such service
constitutes employment, the periods of such employment, and whether
remuneration paid for any such service constitutes wages."
1986 - Pub. L. 99-272 substituted "including such service which
is medicare qualified government employment (as defined in section
3121(u)(3))" for "including service which is medicare qualified
Federal employment (as defined in section 3121(u)(2))".
1982 - Pub. L. 97-248 inserted "including service which is
medicare qualified Federal employment (as defined in section
3121(u)(2)),".
1976 - Pub. L. 94-455 substituted "Secretary of Transportation"
for "Secretary" in two places.
1973 - Pub. L. 93-233, Sec. 5(b)(3), effective with respect to
remuneration paid after 1973, substituted "$13,200" for "$12,600".
Pub. L. 93-233, Sec. 5(d), applicable only with respect to
remuneration paid after, and taxable year beginning after, 1973 (as
provided in section 5(e) of Pub. L. 93-233, set out as a note under
section 409 of Title 42), amended section 203(b)(3)(C) of Pub. L.
92-336 (set out as 1973 Amendment note hereunder) substituting
"$13,200" for "$12,600".
Pub. L. 93-66, Sec. 203(b)(3), effective with respect to
remuneration paid after 1973, substituted "$12,600" for "$12,000".
Pub. L. 93-66, Sec. 203(d), applicable only with respect to
remuneration paid after, and taxable years beginning after, 1973
(as provided in section 203(e) of Pub. L. 93-66, set out as a note
under section 409 of Title 42), amended section 203(b)(3)(C) of
Pub. L. 92-336 (set out as 1972 Amendment note hereunder)
substituting "$12,600" for "$12,000".
1972 - Pub. L. 92-336, Sec. 203(b)(3)(A), substituted "$10,800"
for "$9,000".
Pub. L. 92-336, Sec. 203(b)(3)(B), effective with respect to
remuneration paid after 1973, substituted "$12,000" for "$10,800".
Pub. L. 92-336, Sec. 203(b)(3)(C), effective with respect to
remuneration paid after 1974, substituted "contribution and benefit
base" for "$12,000".
1971 - Pub. L. 92-5 substituted "$9,000" for "$7,800".
1968 - Pub. L. 90-248 substituted "$7,800" for "$6,600" in second
sentence.
1965 - Pub. L. 89-97 substituted "$6,600" for "$4,800".
1961 - Pub. L. 87-293 inserted "and including service, performed
as a volunteer or volunteer leader within the meaning of the Peace
Corps Act, to which the provisions of section 3121(p) are
applicable," after "section 3121(m)(1) are applicable,".
1958 - Pub. L. 85-866 substituted "section" for "subsection"
wherever appearing.
Pub. L. 85-840 substituted "$4,800" for $4,200".
1956 - Act Aug. 1, 1956, included taxes with respect to service,
performed as a member of a uniformed service, to which provisions
of section 3121(m)(1) of this title are applicable, and authorized
payment of tax imposed under section 3111 of this title from
appropriations available for pay of members of the uniformed
service.
1954 - Act Sept. 1, 1954, Sec. 202(c), substituted "$4,200" for
"$3,600".
Act Sept. 1, 1954, Sec. 203(a), inserted provisions making
section applicable to services performed by a civilian employee in
the Coast Guard Exchanges or certain other activities at Coast
Guard installations.
EFFECTIVE DATE OF 1994 AMENDMENT
Amendment by Pub. L. 103-296 applicable with respect to service
performed after calendar quarter following calendar quarter in
which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103-296,
set out as a note under section 1402 of this title.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103-66 applicable to 1994 and later calendar
years, see section 13207(e) of Pub. L. 103-66, set out as a note
under section 1402 of this title.
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by Pub. L. 101-508 applicable to 1991 and later
calendar years, see section 11331(e) of Pub. L. 101-508, set out as
a note under section 1402 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Section 8015(a)(3) of Pub. L. 100-647 provided that: "The
amendments made by paragraphs (1) and (2) [amending this section
and section 405 of Title 42, The Public Health and Welfare] shall
apply to determinations relating to service commenced in any
position on or after the date of the enactment of this Act [Nov.
10, 1988]."
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-272 applicable to services performed
after Mar. 31, 1986, see section 13205(d)(1) of Pub. L. 99-272, set
out as a note under section 3121 of this title.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97-248 applicable to remuneration paid after
Dec. 31, 1982, see section 278(c)(1) of Pub. L. 97-248, set out as
a note under section 3121 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by Pub. L. 94-455 applicable with respect to wages paid
after Dec. 31, 1976, see section 1903(d) of Pub. L. 94-455, set out
as a note under section 3101 of this title.
EFFECTIVE DATE OF 1973 AMENDMENTS
Amendment by Pub. L. 93-233 applicable only with respect to
remuneration paid after, and taxable years beginning after, 1973,
see section 5(e) of Pub. L. 93-233, set out as a note under section
409 of Title 42, The Public Health and Welfare.
Amendment by Pub. L. 93-66 applicable only with respect to
remuneration paid after, and taxable years beginning after, 1973,
see section 203(e) of Pub. L. 93-66, set out as a note under
section 409 of Title 42.
EFFECTIVE DATE OF 1972 AMENDMENT
Amendment by Pub. L. 92-336 applicable only with respect to
remuneration paid after December 1972, see section 203(c) of Pub.
L. 92-336, set out as a note under section 409 of Title 42, The
Public Health and Welfare.
EFFECTIVE DATE OF 1971 AMENDMENT
Amendment by Pub. L. 92-5 applicable only with respect to
remuneration paid after December 1971, see section 203(c) of Pub.
L. 92-5, set out as a note under section 409 of Title 42, The
Public Health and Welfare.
EFFECTIVE DATE OF 1968 AMENDMENT
Amendment by Pub. L. 90-248 applicable only with respect to
remuneration paid after December 1967, see section 108(c) of Pub.
L. 90-248, set out as a note under section 409 of Title 42, The
Public Health and Welfare.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89-97 applicable with respect to
remuneration paid after December, 1965, see section 320(c) of Pub.
L. 89-97, set out as a note under section 3121 of this title.
EFFECTIVE DATE OF 1961 AMENDMENT
Amendment by Pub. L. 87-293 applicable with respect to service
performed after Sept. 22, 1961, but in the case of persons serving
under the Peace Corps agency established by executive order
applicable with respect to service performed on or after the
effective date of enrollment, see section 202(c) of Pub. L. 87-293,
set out as a note under section 3121 of this title.
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85-840 applicable only with respect to
remuneration paid after 1958, see section 402(e) of Pub. L. 85-840,
set out as a note under section 3121 of this title.
EFFECTIVE DATE OF 1956 AMENDMENT
Amendment by act Aug. 1, 1956, effective Jan. 1, 1956, see
section 603(a) of act Aug. 1, 1956.
EFFECTIVE DATE OF 1954 AMENDMENT
Amendment by section 202(c) of act Sept. 1, 1954, applicable only
with respect to remuneration paid after 1954, see section 202(d) of
act Sept. 1, 1954, set out as a note under section 1401 of this
title.
Section 203(b) of act Sept. 1, 1954, provided that: "The
amendment made by subsection (a) [amending this section] shall
become effective January 1, 1955."
REPEALS; AMENDMENTS AND APPLICATION OF AMENDMENT UNAFFECTED
Section 202(a)(3) of Pub. L. 87-293, cited as a credit to this
section, was repealed by Pub. L. 89-572, Sec. 5(a), Sept. 13, 1966,
80 Stat. 765. Such repeal not deemed to affect amendments to this
section contained in such provisions, and continuation in full
force and effect until modified by appropriate authority of all
determinations, authorization, regulations, orders, contracts,
agreements, and other actions issued, undertaken, or entered into
under authority of the repealed provisions, see section 5(b) of
Pub. L. 89-572, set out as a note under section 2515 of Title 22,
Foreign Relations and Intercourse.
-TRANS-
TRANSFER OF FUNCTIONS
For transfer of authorities, functions, personnel, and assets of
the Coast Guard, including the authorities and functions of the
Secretary of Transportation relating thereto, to the Department of
Homeland Security, and for treatment of related references, see
sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic
Security, and the Department of Homeland Security Reorganization
Plan of November 25, 2002, as modified, set out as a note under
section 542 of Title 6.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6205, 6413 of this title;
title 42 sections 405, 430.
-End-
-CITE-
26 USC Sec. 3123 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
Subchapter C - General Provisions
-HEAD-
Sec. 3123. Deductions as constructive payments
-STATUTE-
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.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 429.)
-End-
-CITE-
26 USC Sec. 3124 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
Subchapter C - General Provisions
-HEAD-
Sec. 3124. Estimate of revenue reduction
-STATUTE-
The Secretary at intervals of not longer than 3 years shall
estimate the reduction in the amount of taxes collected under this
chapter by reason of the operation of section 3121(b)(9) and shall
include such estimate in his annual report.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 429; Sept. 1, 1954, ch. 1206,
title II, Sec. 205(b), 68 Stat. 1091; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
-MISC1-
AMENDMENTS
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary".
1954 - Act Sept. 1, 1954, substituted "section 3121(b)(9)" for
"section 3121(b)(10)".
-End-
-CITE-
26 USC Sec. 3125 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
Subchapter C - General Provisions
-HEAD-
Sec. 3125. Returns in the case of governmental employees in States,
Guam, American Samoa, and the District of Columbia
-STATUTE-
(a) States
Except as otherwise provided in this section, in the case of the
taxes imposed by sections 3101(b) and 3111(b) with respect to
service performed in the employ of a State or any political
subdivision thereof (or any instrumentality of any one or more of
the foregoing which is wholly owned thereby), the return and
payment of such taxes may be made by the head of the agency or
instrumentality having the control of such service, or by such
agents as such head may designate. The person making such return
may, for convenience of administration, make payments of the tax
imposed under section 3111 with respect to the service of such
individuals without regard to the contribution and benefit base
limitation in section 3121(a)(1).
(b) Guam
The return and payment of the taxes imposed by this chapter on
the income of individuals who are officers or employees of the
Government of Guam or any political subdivision thereof or of any
instrumentality of any one or more of the foregoing which is wholly
owned thereby, and those imposed on such Government or political
subdivision or instrumentality with respect to having such
individuals in its employ, may be made by the Governor of Guam or
by such agents as he may designate. The person making such return
may, for convenience of administration, make payments of the tax
imposed under section 3111 with respect to the service of such
individuals without regard to the contribution and benefit base
limitation in section 3121(a)(1).
(c) American Samoa
The return and payment of the taxes imposed by this chapter on
the income of individuals who are officers or employees of the
Government of American Samoa or any political subdivision thereof
or of any instrumentality of any one or more of the foregoing which
is wholly owned thereby, and those imposed on such Government or
political subdivision or instrumentality with respect to having
such individuals in its employ, may be made by the Governor of
American Samoa or by such agents as he may designate. The person
making such return may, for convenience of administration, make
payments of the tax imposed under section 3111 with respect to the
service of such individuals without regard to the contribution and
benefit base limitation in section 3121(a)(1).
(d) District of Columbia
In the case of the taxes imposed by this chapter with respect to
service performed in the employ of the District of Columbia or in
the employ of any instrumentality which is wholly owned thereby,
the return and payment of the taxes may be made by the Mayor of the
District of Columbia or such agents as he may designate. The person
making such return may, for convenience of administration, make
payments of the tax imposed by section 3111 with respect to such
service without regard to the contribution and benefit base
limitation in section 3121(a)(1).
-SOURCE-
(Added Pub. L. 86-778, title I, Sec. 103(q)(1), Sept. 13, 1960, 74
Stat. 939; amended Pub. L. 89-97, title III, Secs. 317(c)(1), (2),
320(b)(4), July 30, 1965, 79 Stat. 389, 393; Pub. L. 90-248, title
I, Sec. 108(b)(4), Jan. 2, 1968, 81 Stat. 835; Pub. L. 92-5, title
II, Sec. 203(b)(4), Mar. 17, 1971, 85 Stat. 11; Pub. L. 92-336,
title II, Sec. 203(b)(4), July 1, 1972, 86 Stat. 419; Pub. L.
93-66, title II, Sec. 203(b)(4), (d), July 9, 1973, 87 Stat. 153;
Pub. L. 93-233, Sec. 5(b)(4), (d), Dec. 31, 1973, 87 Stat. 954;
Pub. L. 94-455, title XIX, Sec. 1903(a)(5), Oct. 4, 1976, 90 Stat.
1807; Pub. L. 99-272, title XIII, Sec. 13205(a)(2)(A)(i), (ii),
Apr. 7, 1986, 100 Stat. 315; Pub. L. 101-508, title XI, Sec.
11331(d)(2), Nov. 5, 1990, 104 Stat. 1388-468; Pub. L. 103-66,
title XIII, Sec. 13207(d)(4), Aug. 10, 1993, 107 Stat. 468.)
-MISC1-
PRIOR PROVISIONS
A prior section 3125 was renumbered section 3128 of this title.
AMENDMENTS
1993 - Pub. L. 103-66 which directed the amendment of this
section by substituting "contribution and benefit base limitation"
for "applicable contribution base limitation" without specifying
where the substitution was to be made, was executed by making the
substitution in subsecs. (a) to (d) to reflect the probable intent
of Congress.
1990 - Pub. L. 101-508 substituted "applicable contribution base
limitation" for "contribution and benefit base limitation" in
subsecs. (a) to (d).
1986 - Pub. L. 99-272 inserted "States" in section catchline,
added subsec. (a), and redesignated former subsecs. (a) to (c) as
(b) to (d), respectively.
1976 - Subsec. (c). Pub. L. 94-455 substituted "Mayor of the
District of Columbia or such agents as he may designate" for
"Commissioners of the District of Columbia or such agents as they
may designate".
1973 - Pub. L. 93-233, Sec. 5(b)(4), effective with respect to
remuneration paid after 1973, substituted "$13,200" for "$12,600"
wherever appearing.
Pub. L. 93-233, Sec. 5(d), applicable only with respect to
remuneration paid after, and taxable years beginning after, 1973
(as provided in section 5(e) of Pub. L. 93-233, set out as a note
under section 409 of Title 42), amended section 203(b)(4)(C) of
Pub. L. 92-336 (set out as 1973 Amendment note hereunder)
substituting "$13,200" for "$12,600".
Pub. L. 93-66, Sec. 203(b)(4), effective with respect to
remuneration paid after 1973, substituted "$12,600" for "$12,000"
wherever appearing.
Pub. L. 93-66, Sec. 203(d), applicable only with respect to
remuneration paid after, and taxable years beginning after, 1973
(as provided in section 203(e) of Pub. L. 93-66, set out as a note
under section 409 of Title 42), amended section 203(b)(4)(C) of
Pub. L. 92-336 (set out as 1972 Amendment note hereunder)
substituting "$12,600" for "$12,000".
1972 - Pub. L. 92-336, Sec. 203(b)(4)(A), substituted "$10,800"
for "$9,000" wherever appearing.
Pub. L. 92-336, Sec. 203(b)(4)(B), effective with respect to
remuneration paid after 1973, substituted "$12,000" for "$10,800"
wherever appearing.
Pub. L. 92-336, Sec. 203(b)(4)(C), effective with respect to
remuneration paid after 1974, substituted "contribution and benefit
base" for "$12,000".
1971 - Pub. L. 92-5 substituted "$9,000" for "$7,800" wherever
appearing.
1968 - Pub. L. 90-248 substituted "$7,800" for "$6,600" wherever
appearing.
1965 - Subsecs. (a), (b). Pub. L. 89-97, Sec. 320(b)(4),
substituted "$6,600" for "$4,800".
Subsec. (c). Pub. L. 89-97, Sec. 317(c)(1), added subsec. (c) and
inserted reference to District of Columbia in section catchline.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103-66 applicable to 1994 and later calendar
years, see section 13207(e) of Pub. L. 103-66, set out as a note
under section 1402 of this title.
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by Pub. L. 101-508 applicable to 1991 and later
calendar years, see section 11331(e) of Pub. L. 101-508, set out as
a note under section 1402 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-272 applicable to services performed
after Mar. 31, 1986, see section 13205(d)(1) of Pub. L. 99-272, set
out as a note under section 3121 of this title.
EFFECTIVE DATE OF 1973 AMENDMENTS
Amendment by Pub. L. 93-233 applicable only with respect to
remuneration paid after, and taxable years beginning after, 1973,
see section 5(e) of Pub. L. 93-233, set out as a note under section
409 of Title 42, The Public Health and Welfare.
Amendment by Pub. L. 93-66 applicable only with respect to
remuneration paid after, and taxable years beginning after, 1973,
see section 203(e) of Pub. L. 93-66, set out as a note under
section 409 of Title 42.
EFFECTIVE DATE OF 1972 AMENDMENT
Amendment by Pub. L. 92-336 applicable only with respect to
remuneration paid after December 1972, see section 203(c) of Pub.
L. 92-336, set out as a note under section 409 of Title 42, The
Public Health and Welfare.
EFFECTIVE DATE OF 1971 AMENDMENT
Amendment by Pub. L. 92-5 applicable only with respect to
remuneration paid after December 1971, see section 203(c) of Pub.
L. 92-5, set out as a note under section 409 of Title 42, The
Public Health and Welfare.
EFFECTIVE DATE OF 1968 AMENDMENT
Amendment by Pub. L. 90-248 applicable only with respect to
remuneration paid after December 1967, see section 108(c) of Pub.
L. 90-248, set out as a note under section 409 of Title 42, The
Public Health and Welfare.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by section 317(c)(1), (2) of Pub. L. 89-97 applicable
with respect to services performed after quarter ending September
30, 1965, and after quarter in which Secretary of the Treasury
receives a certification from Commissioners of District of Columbia
expressing their desire to have insurance system established by
section 401 et seq. and 1395c et seq. of Title 42, The Public
Health and Welfare, extended to officers and employees coming under
provisions of such amendments, see section 317(g) of Pub. L. 89-97,
set out as a note under section 410 of Title 42.
Amendment by section 320(b)(4) of Pub. L. 89-97 applicable with
respect to remuneration paid after December 1965, see section
320(c) of Pub. L. 89-97, set out as a note under section 3121 of
this title.
EFFECTIVE DATE
Section applicable only with respect to (1) service in the employ
of the Government of Guam or any political subdivision thereof, or
any instrumentality of any one or more of the foregoing wholly
owned thereby, which is performed after 1960 and after the calendar
quarter in which the Secretary of the Treasury receives a
certification by the Governor of Guam that legislation has been
enacted by the Government of Guam expressing its desire to have the
insurance system established by title II of the Social Security Act
(42 U.S.C. 401 et seq.) extended to the officers and employees of
such Government and such political subdivisions and
instrumentalities, and (2) service in the employ of the Government
of American Samoa or any political subdivision thereof or any
instrumentality of any one or more of the foregoing wholly owned
thereby, which is performed after 1960 and after the calendar
quarter in which the Secretary of the Treasury receives a
certification by the Governor of American Samoa that the Government
of American Samoa desires to have the insurance system established
by title II of the Social Security Act extended to the officers and
employees of such Government and such political subdivisions and
instrumentalities, see section 103(v)(1) of Pub. L. 86-778, set out
as an Effective Date of 1960 Amendment note under section 402 of
Title 42, The Public Health and Welfare.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6205, 6413 of this title;
title 42 section 430.
-End-
-CITE-
26 USC Sec. 3126 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
Subchapter C - General Provisions
-HEAD-
Sec. 3126. Return and payment by governmental employer
-STATUTE-
If the employer is a State or political subdivision thereof, or
an agency or instrumentality of any one or more of the foregoing,
the return of the amount deducted and withheld upon any wages under
section 3101 and the amount of the tax imposed by section 3111 may
be made by any officer or employee of such State or political
subdivision or such agency or instrumentality, as the case may be,
having control of the payment of such wages, or appropriately
designated for that purpose.
-SOURCE-
(Added Pub. L. 99-509, title IX, Sec. 9002(a)(1), Oct. 21, 1986,
100 Stat. 1970.)
-MISC1-
PRIOR PROVISIONS
A prior section 3126 was renumbered section 3128 of this title.
EFFECTIVE DATE
Section, except as otherwise provided, effective with respect to
payments due with respect to wages paid after Dec. 31, 1986,
including wages paid after such date by a State (or political
subdivision thereof) that modified its agreement pursuant to
section 418(e)(2) of Title 42, The Public Health and Welfare, see
section 9002(d) of Pub. L. 99-509, set out as an Effective Date of
1986 Amendment note under section 418 of Title 42.
-End-
-CITE-
26 USC Sec. 3127 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
Subchapter C - General Provisions
-HEAD-
Sec. 3127. Exemption for employers and their employees where both
are members of religious faiths opposed to participation in
Social Security Act programs
-STATUTE-
(a) In general
Notwithstanding any other provision of this chapter (and under
regulations prescribed to carry out this section), in any case
where -
(1) an employer (or, if the employer is a partnership, each
partner therein) is a member of a recognized religious sect or
division thereof described in section 1402(g)(1) and an adherent
of established tenets or teachings of such sect or division as
described in such section, and has filed and had approved under
subsection (b) an application (in such form and manner, and with
such official, as may be prescribed by such regulations) for an
exemption from the taxes imposed by section 3111, and
(2) an employee of such employer who is also a member of such a
religious sect or division and an adherent of its established
tenets or teachings has filed and had approved under subsection
(b) an identical application for exemption from the taxes imposed
by section 3101,
such employer shall be exempt from the taxes imposed by section
3111 with respect to wages paid to each of the employees thereof
who meets the requirements of paragraph (2) and each such employee
shall be exempt from the taxes imposed by section 3101 with respect
to such wages paid to him by such employer.
(b) Approval of application
An application for exemption filed by an employer (or a partner)
under subsection (a)(1) or by an employee under subsection (a)(2)
shall be approved only if -
(1) such application contains or is accompanied by the evidence
described in section 1402(g)(1)(A) and a waiver described in
section 1402(g)(1)(B),
(2) the Commissioner of Social Security makes the findings
(with respect to such sect or division) described in section
1402(g)(1)(C), (D), and (E), and
(3) no benefit or other payment referred to in section
1402(g)(1)(B) became payable (or, but for section 203 or 222(b)
(!1) of the Social Security Act, would have become payable) to
the individual filing the application at or before the time of
such filing.
(c) Effective period of exemption
An exemption granted under this section to any employer with
respect to wages paid to any of the employees thereof, or granted
to any such employee, shall apply with respect to wages paid by
such employer during the period -
(1) commencing with the first day of the first calendar
quarter, after the quarter in which such application is filed,
throughout which such employer (or, if the employer is a
partnership, each partner therein) or employee meets the
applicable requirements specified in subsections (a) and (b), and
(2) ending with the last day of the calendar quarter preceding
the first calendar quarter thereafter in which (A) such employer
(or, if the employer is a partnership, any partner therein) or
the employee involved does not meet the applicable requirements
of subsection (a), or (B) the sect or division thereof of which
such employer (or, if the employer is a partnership, any partner
therein) or employee is a member is found by the Commissioner of
Social Security to have ceased to meet the requirements of
subsection (b)(2).
-SOURCE-
(Added Pub. L. 100-647, title VIII, Sec. 8007(a)(1), Nov. 10, 1988,
102 Stat. 3781; amended Pub. L. 101-239, title X, Sec. 10204(b)(1),
Dec. 19, 1989, 103 Stat. 2474; Pub. L. 103-296, title I, Sec.
108(h)(3), Aug. 15, 1994, 108 Stat. 1487.)
-REFTEXT-
REFERENCES IN TEXT
Sections 203 and 222(b) of the Social Security Act, referred to
in subsec. (b)(3), are classified to sections 403 and 422(b),
respectively, of Title 42, The Public Health and Welfare. Section
222(b) was repealed by Pub. L. 106-170, title I, Sec. 101(b)(1)(C),
Dec. 17, 1999, 113 Stat. 1873.
-MISC1-
PRIOR PROVISIONS
A prior section 3127 was renumbered section 3128 of this title.
AMENDMENTS
1994 - Subsecs. (b)(2), (c)(2). Pub. L. 103-296 substituted
"Commissioner of Social Security" for "Secretary of Health and
Human Services".
1989 - Subsec. (a). Pub. L. 101-239, Sec. 10204(b)(1)(B),
substituted "the employees thereof" for "his employees" in
concluding provisions.
Subsec. (a)(1). Pub. L. 101-239, Sec. 10204(b)(1)(A), inserted
"(or, if the employer is a partnership, each partner therein)"
after "an employer".
Subsec. (b). Pub. L. 101-239, Sec. 10204(b)(1)(C), inserted "(or
a partner)" after "an employer" in introductory provisions.
Subsec. (c). Pub. L. 101-239, Sec. 10204(b)(1)(D), substituted
"the employees thereof" for "his employees" in introductory
provisions.
Subsec. (c)(1). Pub. L. 101-239, Sec. 10204(b)(1)(E), inserted
"(or, if the employer is a partnership, each partner therein)".
Subsec. (c)(2). Pub. L. 101-239, Sec. 10204(b)(1)(F), substituted
"such employer (or, if the employer is a partnership, any partner
therein) or the employee involved does not meet" for "such employer
or the employee involved ceases to meet" in cl. (A) and inserted
"(or, if the employer is a partnership, any partner therein)" after
"such employer" in cl. (B).
EFFECTIVE DATE OF 1994 AMENDMENT
Amendment by Pub. L. 103-296 effective Mar. 31, 1995, see section
110(a) of Pub. L. 103-296, set out as a note under section 401 of
Title 42, The Public Health and Welfare.
EFFECTIVE DATE OF 1989 AMENDMENT
Section 10204(b)(2) of Pub. L. 101-239 provided that: "The
amendments made by this subsection [amending this section] shall be
effective as if they were included in the amendments made by
section 8007(a)(1) of the Technical and Miscellaneous Revenue Act
of 1988 (102 Stat. 3781) [Pub. L. 100-647]."
EFFECTIVE DATE
Section applicable to wages paid after Dec. 31, 1988, see section
8007(d) of Pub. L. 100-647, set out as an Effective Date of 1988
Amendment note under section 1402 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in title 42 section 402.
-FOOTNOTE-
(!1) See References in Text note below.
-End-
-CITE-
26 USC Sec. 3128 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
Subchapter C - General Provisions
-HEAD-
Sec. 3128. Short title
-STATUTE-
This chapter may be cited as the "Federal Insurance Contributions
Act."
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 429, Sec. 3125; renumbered Sec.
3126, Pub. L. 86-778, title I, Sec. 103(q)(1), Sept. 13, 1960, 74
Stat. 939; renumbered Sec. 3127, Pub. L. 99-509, title IX, Sec.
9002(a)(1), Oct. 21, 1986, 100 Stat. 1970; renumbered Sec. 3128,
Pub. L. 100-647, title VIII, Sec. 8007(a)(1), Nov. 10, 1988, 102
Stat. 3781.)
-MISC1-
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-509, except as otherwise provided,
effective with respect to payments due with respect to wages paid
after Dec. 31, 1986, including wages paid after such date by a
State (or political subdivision thereof) that modified its
agreement pursuant to section 418(e)(2) of Title 42, The Public
Health and Welfare, see section 9002(d) of Pub. L. 99-509, set out
as a note under section 418 of Title 42.
-End-
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