US (United States) Code. Title 26. Subtitle C: Employement taxes. Chapter 21: Federal insurance contributions

Codificación normativa de EEUU (Estados Unidos). Legislación federal estadounidense # Internal revenue code

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-CITE-

26 USC CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT 01/06/03

-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 01/06/03

-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 01/06/03

-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.

--------------------------------------------------------------------

(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.

-End-

-CITE-

26 USC Sec. 3102 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 or 129;

(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]

(g742l) 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.

(g742o) 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.

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(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.

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[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,

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-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

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 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.

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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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-