-CITE-
    26 USC CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT     01/03/2007

-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

-FOOTNOTE-
    (!1) Section numbers editorially supplied.


-End-


-CITE-
    26 USC Subchapter A - Tax on Employees                      01/03/2007

-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.                          

-End-



-CITE-
    26 USC Sec. 3101                                            01/03/2007

-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
    exclusively to the laws applicable to 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; Pub. L. 108-203, title IV,
    Sec. 415, Mar. 2, 2004, 118 Stat. 530.)

-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                            
      2004 - Subsec. (c). Pub. L. 108-203 substituted "exclusively to
    the laws applicable to" for "to taxes or contributions for similar
    purposes under".
      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."

-End-



-CITE-
    26 USC Sec. 3102                                            01/03/2007

-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 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; Pub. L. 108-203, title IV, Sec. 424(b),
    Mar. 2, 2004, 118 Stat. 536.)


-MISC1-
                                AMENDMENTS                            
      2004 - Subsec. (a). Pub. L. 108-203 struck out "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" after "less than $150".
      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."

-End-


-CITE-
    26 USC Subchapter B - Tax on Employers                      01/03/2007

-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                                            01/03/2007

-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
    exclusively to the laws applicable to 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; Pub. L. 108-203, title
    IV, Sec. 415, Mar. 2, 2004, 118 Stat. 530.)

-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                            
      2004 - Subsec. (c). Pub. L. 108-203 substituted "exclusively to
    the laws applicable to" for "to taxes or contributions for similar
    purposes under".
      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.

-End-



-CITE-
    26 USC Sec. 3112                                            01/03/2007

-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                                            01/03/2007

-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.

-MISC1-
    [Sec. 3113. Repealed. Pub. L. 94-455, title XIX, Sec. 1903(a)(2),
      Oct. 4, 1976, 90 Stat. 1806].
      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                    01/03/2007

-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                                            01/03/2007

-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 on a farm operated for
      profit), if the cash remuneration paid in such year by the
      employer to the employee for such service is less than the
      applicable dollar threshold (as defined in subsection (x)) for
      such year;
        (C) cash remuneration paid by an employer in any calendar year
      to an employee for service not in the course of the employer's
      trade or business, if the cash remuneration paid in such year by
      the employer to the employee for such service is less than $100.
      As used in this subparagraph, the term "service not in the course
      of the employer's trade or business" does not include domestic
      service in a private home of the employer and does not include
      service described in subsection (g)(5);
        (8)(A) remuneration paid in any medium other than cash for
      agricultural labor;
        (B) cash remuneration paid by an employer in any calendar year
      to an employee for agricultural labor unless - 
          (i) the cash remuneration paid in such year by the employer
        to the employee for such labor is $150 or more, or
          (ii) the employer's expenditures for agricultural labor in
        such year equal or exceed $2,500,

      except that clause (ii) shall not apply in determining whether
      remuneration paid to an employee constitutes "wages" under this
      section if such employee (I) is employed as a hand harvest
      laborer and is paid on a piece rate basis in an operation which
      has been, and is customarily and generally recognized as having
      been, paid on a piece rate basis in the region of employment,
      (II) commutes daily from his permanent residence to the farm on
      which he is so employed, and (III) has been employed in
      agriculture less than 13 weeks during the preceding calendar
      year;
        [(9) Repealed. Pub. L. 98-21, title III, Sec. 324(a)(3)(B),
      Apr. 20, 1983, 97 Stat. 123]
        (10) remuneration paid by an employer in any calendar year to
      an employee for service described in subsection (d)(3)(C)
      (relating to home workers), if the cash remuneration paid in such
      year by the employer to the employee for such service is less
      than $100;
        (11) remuneration paid to or on behalf of an employee if (and
      to the extent that) at the time of the payment of such
      remuneration it is reasonable to believe that a corresponding
      deduction is allowable under section 217 (determined without
      regard to section 274(n));
        (12)(A) tips paid in any medium other than cash;
        (B) cash tips received by an employee in any calendar month in
      the course of his employment by an employer unless the amount of
      such cash tips is $20 or more;
        (13) any payment or series of payments by an employer to an
      employee or any of his dependents which is paid - 
          (A) upon or after the termination of an employee's employment
        relationship because of (i) death, or (ii) retirement for
        disability, and
          (B) under a plan established by the employer which makes
        provision for his employees generally or a class or classes of
        his employees (or for such employees or class or classes of
        employees and their dependents),

      other than any such payment or series of payments which would
      have been paid if the employee's employment relationship had not
      been so terminated;
        (14) any payment made by an employer to a survivor or the
      estate of a former employee after the calendar year in which such
      employee died;
        (15) any payment made by an employer to an employee, if at the
      time such payment is made such employee is entitled to disability
      insurance benefits under section 223(a) of the Social Security
      Act and such entitlement commenced prior to the calendar year in
      which such payment is made, and if such employee did not perform
      any services for such employer during the period for which such
      payment is made;
        (16) remuneration paid by an organization exempt from income
      tax under section 501(a) (other than an organization described in
      section 401(a)) or under section 521 in any calendar year to an
      employee for service rendered in the employ of such organization,
      if the remuneration paid in such year by the organization to the
      employee for such service is less than $100;
        (17) any contribution, payment, or service provided by an
      employer which may be excluded from the gross income of an
      employee, his spouse, or his dependents, under the provisions of
      section 120 (relating to amounts received under qualified group
      legal services plans);
        (18) any payment made, or benefit furnished, to or for the
      benefit of an employee if at the time of such payment or such
      furnishing it is reasonable to believe that the employee will be
      able to exclude such payment or benefit from income under section
      127, 129, 134(b)(4), or 134(b)(5);
        (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), 108(f)(4), 117, or 132;
        (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); or
        (22) remuneration on account of - 
          (A) a transfer of a share of stock to any individual pursuant
        to an exercise of an incentive stock option (as defined in
        section 422(b)) or under an employee stock purchase plan (as
        defined in section 423(b)), or
          (B) any disposition by the individual of such stock.

    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 or
        special trial 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.

    As used in this subsection, the term "farm" includes stock, dairy,
    poultry, fruit, fur-bearing animal, and truck farms, plantations,
    ranches, nurseries, ranges, greenhouses or other similar structures
    used primarily for the raising of agricultural or horticultural
    commodities, and orchards.
    (h) American employer
      For purposes of this chapter, the term "American employer" means
    an employer which is - 
        (1) the United States or any instrumentality thereof,
        (2) an individual who is a resident of the United States,
        (3) a partnership, if two-thirds or more of the partners are
      residents of the United States,
        (4) a trust, if all of the trustees are residents of the United
      States, or
        (5) a corporation organized under the laws of the United States
      or of any State.
    (i) Computation of wages in certain cases
      (1) Domestic service
        For purposes of this chapter, in the case of domestic service
      described in subsection (a)(7)(B), any payment of cash
      remuneration for such service which is more or less than a whole-
      dollar amount shall, under such conditions and to such extent as
      may be prescribed by regulations made under this chapter, be
      computed to the nearest dollar. For the purpose of the
      computation to the nearest dollar, the payment of a fractional
      part of a dollar shall be disregarded unless it amounts to one-
      half dollar or more, in which case it shall be increased to $1.
      The amount of any payment of cash remuneration so computed to the
      nearest dollar shall, in lieu of the amount actually paid, be
      deemed to constitute the amount of cash remuneration for purposes
      of subsection (a)(7)(B).
      (2) Service in the uniformed services
        For purposes of this chapter, in the case of an individual
      performing service, as a member of a uniformed service, to which
      the provisions of subsection (m)(1) are applicable, the term
      "wages" shall, subject to the provisions of subsection (a)(1) of
      this section, include as such individual's remuneration for such
      service only (A) his basic pay as described in chapter 3 and
      section 1009 of title 37, United States Code, in the case of an
      individual performing service to which subparagraph (A) of such
      subsection (m)(1) applies, or (B) his compensation for such
      service as determined under section 206(a) of title 37, United
      States Code, in the case of an individual performing service to
      which subparagraph (B) of such subsection (m)(1) applies.
      (3) Peace Corps volunteer service
        For purposes of this chapter, in the case of an individual
      performing service, as a volunteer or volunteer leader within the
      meaning of the Peace Corps Act, to which the provisions of
      section 3121(p) are applicable, the term "wages" shall, subject
      to the provisions of subsection (a)(1) of this section, include
      as such individual's remuneration for such service only amounts
      paid pursuant to section 5(c) or 6(1) of the Peace Corps Act.
      (4) Service performed by certain members of religious orders
        For purposes of this chapter, in any case where an individual
      is a member of a religious order (as defined in subsection
      (r)(2)) performing service in the exercise of duties required by
      such order, and an election of coverage under subsection (r) is
      in effect with respect to such order or with respect to the
      autonomous subdivision thereof to which such member belongs, the
      term "wages" shall, subject to the provisions of subsection
      (a)(1), include as such individual's remuneration for such
      service the fair market value of any board, lodging, clothing,
      and other perquisites furnished to such member by such order or
      subdivision thereof or by any other person or organization
      pursuant to an agreement with such order or subdivision, except
      that the amount included as such individual's remuneration under
      this paragraph shall not be less than $100 a month.
      (5) Service performed by certain retired justices and judges
        For purposes of this chapter, in the case of an individual
      performing service under the provisions of section 294 of title
      28, United States Code (relating to assignment of retired
      justices and judges to active duty), the term "wages" shall not
      include any payment under section 371(b) of such title 28 which
      is received during the period of such service.
    (j) Covered transportation service
      For purposes of this chapter - 
      (1) Existing transportation systems - General rule
        Except as provided in paragraph (2), all service performed in
      the employ of a State or political subdivision in connection with
      its operation of a public transportation system shall constitute
      covered transportation service if any part of the transportation
      system was acquired from private ownership after 1936 and prior
      to 1951.
      (2) Existing transportation systems - Cases in which no
        transportation employees, or only certain employees, are
        covered
        Service performed in the employ of a State or political
      subdivision in connection with the operation of its public
      transportation system shall not constitute covered transportation
      service if - 
          (A) any part of the transportation system was acquired from
        private ownership after 1936 and prior to 1951, and
        substantially all service in connection with the operation of
        the transportation system was, on December 31, 1950, covered
        under a general retirement system providing benefits which, by
        reason of a provision of the State constitution dealing
        specifically with retirement systems of the State or political
        subdivisions thereof, cannot be diminished or impaired; or
          (B) no part of the transportation system operated by the
        State or political subdivision on December 31, 1950, was
        acquired from private ownership after 1936 and prior to 1951;

      except that if such State or political subdivision makes an
      acquisition after 1950 from private ownership of any part of its
      transportation system, then, in the case of any employee who - 
          (C) became an employee of such State or political subdivision
        in connection with and at the time of its acquisition after
        1950 of such part, and
          (D) prior to such acquisition rendered service in employment
        (including as employment service covered by an agreement under
        section 218 of the Social Security Act) in connection with the
        operation of such part of the transportation system acquired by
        the State or political subdivision,

      the service of such employee in connection with the operation of
      the transportation system shall constitute covered transportation
      service, commencing with the first day of the third calendar
      quarter following the calendar quarter in which the acquisition
      of such part took place, unless on such first day such service of
      such employee is covered by a general retirement system which
      does not, with respect to such employee, contain special
      provisions applicable only to employees described in subparagraph
      (C).
      (3) Transportation systems acquired after 1950
        All service performed in the employ of a State or political
      subdivision thereof in connection with its operation of a public
      transportation system shall constitute covered transportation
      service if the transportation system was not operated by the
      State or political subdivision prior to 1951 and, at the time of
      its first acquisition (after 1950) from private ownership of any
      part of its transportation system, the State or political
      subdivision did not have a general retirement system covering
      substantially all service performed in connection with the
      operation of the transportation system.
      (4) Definitions
        For purposes of this subsection - 
          (A) The term "general retirement system" means any pension,
        annuity, retirement, or similar fund or system established by a
        State or by a political subdivision thereof for employees of
        the State, political subdivision, or both; but such term shall
        not include such a fund or system which covers only service
        performed in positions connected with the operation of its
        public transportation system.
          (B) A transportation system or a part thereof shall be
        considered to have been acquired by a State or political
        subdivision from private ownership if prior to the acquisition
        service performed by employees in connection with the operation
        of the system or part thereof acquired constituted employment
        under this chapter or subchapter A of chapter 9 of the Internal
        Revenue Code of 1939 or was covered by an agreement made
        pursuant to section 218 of the Social Security Act and some of
        such employees became employees of the State or political
        subdivision in connection with and at the time of such
        acquisition.
          (C) The term "political subdivision" includes an
        instrumentality of - 
            (i) a State,
            (ii) one or more political subdivisions of a State, or
            (iii) a State and one or more of its political
          subdivisions.
    [(k) Repealed. Pub. L. 98-21, title I, Sec. 102(b)(2), Apr. 20,
      1983, 97 Stat. 71]
    (l) Agreements entered into by American employers with respect to
      foreign affiliates
      (1) Agreement with respect to certain employees of foreign
        affiliate
        The Secretary shall, at the American employer's request, enter
      into an agreement (in such manner and form as may be prescribed
      by the Secretary) with any American employer (as defined in
      subsection (h)) who desires to have the insurance system
      established by title II of the Social Security Act extended to
      service performed outside the United States in the employ of any
      1 or more of such employer's foreign affiliates (as defined in
      paragraph (6)) by all employees who are citizens or residents of
      the United States, except that the agreement shall not apply to
      any service performed by, or remuneration paid to, an employee if
      such service or remuneration would be excluded from the term
      "employment" or "wages", as defined in this section, had the
      service been performed in the United States. Such agreement may
      be amended at any time so as to be made applicable, in the same
      manner and under the same conditions, with respect to any other
      foreign affiliate of such American employer. Such agreement shall
      be applicable with respect to citizens or residents of the United
      States who, on or after the effective date of the agreement, are
      employees of and perform services outside the United States for
      any foreign affiliate specified in the agreement. Such agreement
      shall provide - 
          (A) that the American employer shall pay to the Secretary, at
        such time or times as the Secretary may by regulations
        prescribe, amounts equivalent to the sum of the taxes which
        would be imposed by sections 3101 and 3111 (including amounts
        equivalent to the interest, additions to the taxes, additional
        amounts, and penalties which would be applicable) with respect
        to the remuneration which would be wages if the services
        covered by the agreement constituted employment as defined in
        this section; and
          (B) that the American employer will comply with such
        regulations relating to payments and reports as the Secretary
        may prescribe to carry out the purposes of this subsection.
      (2) Effective period of agreement
        An agreement entered into pursuant to paragraph (1) shall be in
      effect for the period beginning with the first day of the
      calendar quarter in which such agreement is entered into or the
      first day of the succeeding calendar quarter, as may be specified
      in the agreement; except that in case such agreement is amended
      to include the services performed for any other affiliate and
      such amendment is executed after the first month following the
      first calendar quarter for which the agreement is in effect, the
      agreement shall be in effect with respect to service performed
      for such other affiliate only after the calendar quarter in which
      such amendment is executed. Notwithstanding any other provision
      of this subsection, the period for which any such agreement is
      effective with respect to any foreign entity shall terminate at
      the end of any calendar quarter in which the foreign entity, at
      any time in such quarter, ceases to be a foreign affiliate as
      defined in paragraph (6).
      (3) No termination of agreement
        No agreement under this subsection may be terminated, either in
      its entirety or with respect to any foreign affiliate, on or
      after June 15, 1989.
      (4) Deposits in trust funds
        For purposes of section 201 of the Social Security Act,
      relating to appropriations to the Federal Old-Age and Survivors
      Insurance Trust Fund and the Federal Disability Insurance Trust
      Fund, such remuneration - 
          (A) paid for services covered by an agreement entered into
        pursuant to paragraph (1) as would be wages if the services
        constituted employment, and
          (B) as is reported to the Secretary pursuant to the
        provisions of such agreement or of the regulations issued under
        this subsection,

      shall be considered wages subject to the taxes imposed by this
      chapter.
      (5) Overpayments and underpayments
        (A) If more or less than the correct amount due under an
      agreement entered into pursuant to this subsection is paid with
      respect to any payment of remuneration, proper adjustments with
      respect to the amounts due under such agreement shall be made,
      without interest, in such manner and at such times as may be
      required by regulations prescribed by the Secretary.
        (B) If an overpayment cannot be adjusted under subparagraph
      (A), the amount thereof shall be paid by the Secretary, through
      the Fiscal Service of the Treasury Department, but only if a
      claim for such overpayment is filed with the Secretary within two
      years from the time such overpayment was made.
      (6) Foreign affiliate defined
        For purposes of this subsection and section 210(a) of the
      Social Security Act - 
        (A) In general
          A foreign affiliate of an American employer is any foreign
        entity in which such American employer has not less than a 10-
        percent interest.
        (B) Determination of 10-percent interest
          For purposes of subparagraph (A), an American employer has a
        10-percent interest in any entity if such employer has such an
        interest directly (or through one or more entities) - 
            (i) in the case of a corporation, in the voting stock
          thereof, and
            (ii) in the case of any other entity, in the profits
          thereof.
      (7) American employer as separate entity
        Each American employer which enters into an agreement pursuant
      to paragraph (1) of this subsection shall, for purposes of this
      subsection and section 6413(c)(2)(C), relating to special refunds
      in the case of employees of certain foreign entities, be
      considered an employer in its capacity as a party to such
      agreement separate and distinct from its identity as a person
      employing individuals on its own account.
      (8) Regulations
        Regulations of the Secretary to carry out the purposes of this
      subsection shall be designed to make the requirements imposed on
      American employers with respect to services covered by an
      agreement entered into pursuant to this subsection the same, so
      far as practicable, as those imposed upon employers pursuant to
      this title with respect to the taxes imposed by this chapter.
    (m) Service in the uniformed services
      For purposes of this chapter - 
      (1) Inclusion of service
        The term "employment" shall, notwithstanding the provisions of
      subsection (b) of this section, include - 
          (A) service performed by an individual as a member of a
        uniformed service on active duty, but such term shall not
        include any such service which is performed while on leave
        without pay, and
          (B) service performed by an individual as a member of a
        uniformed service on inactive duty training.
      (2) Active duty
        The term "active duty" means "active duty" as described in
      paragraph (21) of section 101 of title 38, United States Code,
      except that it shall also include "active duty for training" as
      described in paragraph (22) of such section.
      (3) Inactive duty training
        The term "inactive duty training" means "inactive duty
      training" as described in paragraph (23) of such section 101.
    (n) Member of a uniformed service
      For purposes of this chapter, the term "member of a uniformed
    service" means any person appointed, enlisted, or inducted in a
    component of the Army, Navy, Air Force, Marine Corps, or Coast
    Guard (including a reserve component as defined in section 101(27)
    of title 38, United States Code), or in one of those services
    without specification of component, or as a commissioned officer of
    the Coast and Geodetic Survey, the National Oceanic and Atmospheric
    Administration Corps, or the Regular or Reserve Corps of the Public
    Health Service, and any person serving in the Army or Air Force
    under call or conscription. The term includes - 
        (1) a retired member of any of those services;
        (2) a member of the Fleet Reserve or Fleet Marine Corps
      Reserve;
        (3) a cadet at the United States Military Academy, a midshipman
      at the United States Naval Academy, and a cadet at the United
      States Coast Guard Academy or United States Air Force Academy;
        (4) a member of the Reserve Officers' Training Corps, the Naval
      Reserve Officers' Training Corps, or the Air Force Reserve
      Officers' Training Corps, when ordered to annual training duty
      for fourteen days or more, and while performing authorized travel
      to and from that duty; and
        (5) any person while en route to or from, or at, a place for
      final acceptance or for entry upon active duty in the military,
      naval, or air service - 
          (A) who has been provisionally accepted for such duty; or
          (B) who, under the Military Selective Service Act, has been
        selected for active military, naval, or air service;

      and has been ordered or directed to proceed to such place.

    The term does not include a temporary member of the Coast Guard
    Reserve.
    (o) Crew leader
      For purposes of this chapter, the term "crew leader" means an
    individual who furnishes individuals to perform agricultural labor
    for another person, if such individual pays (either on his own
    behalf or on behalf of such person) the individuals so furnished by
    him for the agricultural labor performed by them and if such
    individual has not entered into a written agreement with such
    person whereby such individual has been designated as an employee
    of such person; and such individuals furnished by the crew leader
    to perform agricultural labor for another person shall be deemed to
    be the employees of such crew leader. For purposes of this chapter
    and chapter 2, a crew leader shall, with respect to service
    performed in furnishing individuals to perform agricultural labor
    for another person and service performed as a member of the crew,
    be deemed not to be an employee of such other person.
    (p) Peace Corps volunteer service
      For purposes of this chapter, the term "employment" shall,
    notwithstanding the provisions of subsection (b) of this section,
    include service performed by an individual as a volunteer or
    volunteer leader within the meaning of the Peace Corps Act.
    (q) Tips included for both employee and employer taxes
      For purposes of this chapter, tips received by an employee in the
    course of his employment shall be considered remuneration for such
    employment (and deemed to have been paid by the employer for
    purposes of subsections (a) and (b) of section 3111). Such
    remuneration shall be deemed to be paid at the time a written
    statement including such tips is furnished to the employer pursuant
    to section 6053(a) or (if no statement including such tips is so
    furnished) at the time received; except that, in determining the
    employer's liability in connection with the taxes imposed by
    section 3111 with respect to such tips in any case where no
    statement including such tips was so furnished (or to the extent
    that the statement so furnished was inaccurate or incomplete), such
    remuneration shall be deemed for purposes of subtitle F to be paid
    on the date on which notice and demand for such taxes is made to
    the employer by the Secretary.
    (r) Election of coverage by religious orders
      (1) Certificate of election by order
        A religious order whose members are required to take a vow of
      poverty, or any autonomous subdivision of such order, may file a
      certificate (in such form and manner, and with such official, as
      may be prescribed by regulations under this chapter) electing to
      have the insurance system established by title II of the Social
      Security Act extended to services performed by its members in the
      exercise of duties required by such order or such subdivision
      thereof. Such certificate of election shall provide that - 
          (A) such election of coverage by such order or subdivision
        shall be irrevocable;
          (B) such election shall apply to all current and future
        members of such order, or in the case of a subdivision thereof
        to all current and future members of such order who belong to
        such subdivision;
          (C) all services performed by a member of such an order or
        subdivision in the exercise of duties required by such order or
        subdivision shall be deemed to have been performed by such
        member as an employee of such order or subdivision; and
          (D) the wages of each member, upon which such order or
        subdivision shall pay the taxes imposed by sections 3101 and
        3111, will be determined as provided in subsection (i)(4).
      (2) Definition of member
        For purposes of this subsection, a member of a religious order
      means any individual who is subject to a vow of poverty as a
      member of such order and who performs tasks usually required (and
      to the extent usually required) of an active member of such order
      and who is not considered retired because of old age or total
      disability.
      (3) Effective date for election
        (A) A certificate of election of coverage shall be in effect,
      for purposes of subsection (b)(8) and for purposes of section
      210(a)(8) of the Social Security Act, for the period beginning
      with whichever of the following may be designated by the order or
      subdivision thereof:
          (i) the first day of the calendar quarter in which the
        certificate is filed,
          (ii) the first day of the calendar quarter succeeding such
        quarter, or
          (iii) the first day of any calendar quarter preceding the
        calendar quarter in which the certificate is filed, except that
        such date may not be earlier than the first day of the
        twentieth calendar quarter preceding the quarter in which such
        certificate is filed.

      Whenever a date is designated under clause (iii), the election
      shall apply to services performed before the quarter in which the
      certificate is filed only if the member performing such services
      was a member at the time such services were performed and is
      living on the first day of the quarter in which such certificate
      is filed.
        (B) If a certificate of election filed pursuant to this
      subsection is effective for one or more calendar quarters prior
      to the quarter in which such certificate is filed, then - 
          (i) for purposes of computing interest and for purposes of
        section 6651 (relating to addition to tax for failure to file
        tax return), the due date for the return and payment of the tax
        for such prior calendar quarters resulting from the filing of
        such certificate shall be the last day of the calendar month
        following the calendar quarter in which the certificate is
        filed; and
          (ii) the statutory period for the assessment of such tax
        shall not expire before the expiration of 3 years from such due
        date.
      [(4) Repealed. Pub. L. 98-21, title I, Sec. 102(b)(3)(B), Apr.
        20, 1983, 97 Stat. 71]
    (s) Concurrent employment by two or more employers
      For purposes of sections 3102, 3111, and 3121(a)(1), if two or
    more related corporations concurrently employ the same individual
    and compensate such individual through a common paymaster which is
    one of such corporations, each such corporation shall be considered
    to have paid as remuneration to such individual only the amounts
    actually disbursed by it to such individual and shall not be
    considered to have paid as remuneration to such individual amounts
    actually disbursed to such individual by another of such
    corporations.
    [(t) Repealed. Pub. L. 100-203, title IX, Sec. 9006(b)(2), Dec. 22,
      1987, 101 Stat. 1330-289]
    (u) Application of hospital insurance tax to Federal, State, and
      local employment
      (1) Federal employment
        For purposes of the taxes imposed by sections 3101(b) and
      3111(b), subsection (b) shall be applied without regard to
      paragraph (5) thereof.
      (2) State and local employment
        For purposes of the taxes imposed by sections 3101(b) and
      3111(b) - 
        (A) In general
          Except as provided in subparagraphs (B) and (C), subsection
        (b) shall be applied without regard to paragraph (7) thereof.
        (B) Exception for certain services
          Service shall not be treated as employment by reason of
        subparagraph (A) if - 
            (i) the service is included under an agreement under
          section 218 of the Social Security Act, or
            (ii) the service is performed - 
              (I) by an individual who is employed by a State or
            political subdivision thereof to relieve him from
            unemployment,
              (II) in a hospital, home, or other institution by a
            patient or inmate thereof as an employee of a State or
            political subdivision thereof or of the District of
            Columbia,
              (III) by an individual, as an employee of a State or
            political subdivision thereof or of the District of
            Columbia, serving on a temporary basis in case of fire,
            storm, snow, earthquake, flood or other similar emergency,
              (IV) by any individual as an employee included under
            section 5351(2) of title 5, United States Code (relating to
            certain interns, student nurses, and other student
            employees of hospitals of the District of Columbia
            Government), other than as a medical or dental intern or a
            medical or dental resident in training,
              (V) by an election official or election worker if the
            remuneration paid in a calendar year for such service is
            less than $1,000 with respect to service performed during
            any calendar year commencing on or after January 1, 1995,
            ending on or before December 31, 1999, and the adjusted
            amount determined under section 218(c)(8)(B) of the Social
            Security Act for any calendar year commencing on or after
            January 1, 2000, with respect to service performed during
            such calendar year, or
              (VI) by an individual in a position described in section
            1402(c)(2)(E).

        As used in this subparagraph, the terms "State" and "political
        subdivision" have the meanings given those terms in section
        218(b) of the Social Security Act.
        (C) Exception for current employment which continues
          Service performed for an employer shall not be treated as
        employment by reason of subparagraph (A) if - 
            (i) such service would be excluded from the term
          "employment" for purposes of this chapter if subparagraph (A)
          did not apply;
            (ii) such service is performed by an individual - 
              (I) who was performing substantial and regular service
            for remuneration for that employer before April 1, 1986,
              (II) who is a bona fide employee of that employer on
            March 31, 1986, and
              (III) whose employment relationship with that employer
            was not entered into for purposes of meeting the
            requirements of this subparagraph; and

            (iii) the employment relationship with that employer has
          not been terminated after March 31, 1986.
        (D) Treatment of agencies and instrumentalities
          For purposes of subparagraph (C), under regulations - 
            (i) All agencies and instrumentalities of a State (as
          defined in section 218(b) of the Social Security Act) or of
          the District of Columbia shall be treated as a single
          employer.
            (ii) All agencies and instrumentalities of a political
          subdivision of a State (as so defined) shall be treated as a
          single employer and shall not be treated as described in
          clause (i).
      (3) Medicare qualified government employment
        For purposes of this chapter, the term "medicare qualified
      government employment" means service which - 
          (A) is employment (as defined in subsection (b)) with the
        application of paragraphs (1) and (2), but
          (B) would not be employment (as so defined) without the
        application of such paragraphs.
    (v) Treatment of certain deferred compensation and salary reduction
      arrangements
      (1) Certain employer contributions treated as wages
        Nothing in any paragraph of subsection (a) (other than
      paragraph (1)) shall exclude from the term "wages" - 
          (A) any employer contribution under a qualified cash or
        deferred arrangement (as defined in section 401(k)) to the
        extent not included in gross income by reason of section
        402(e)(3), or
          (B) any amount treated as an employer contribution under
        section 414(h)(2) where the pickup referred to in such section
        is pursuant to a salary reduction agreement (whether evidenced
        by a written instrument or otherwise).
      (2) Treatment of certain nonqualified deferred compensation plans
        (A) In general
          Any amount deferred under a nonqualified deferred
        compensation plan shall be taken into account for purposes of
        this chapter as of the later of - 
            (i) when the services are performed, or
            (ii) when there is no substantial risk of forfeiture of the
          rights to such amount.

        The preceding sentence shall not apply to any excess parachute
        payment (as defined in section 280G(b)) or to any specified
        stock compensation (as defined in section 4985) on which tax is
        imposed by section 4985.
        (B) Taxed only once
          Any amount taken into account as wages by reason of
        subparagraph (A) (and the income attributable thereto) shall
        not thereafter be treated as wages for purposes of this
        chapter.
        (C) Nonqualified deferred compensation plan
          For purposes of this paragraph, the term "nonqualified
        deferred compensation plan" means any plan or other arrangement
        for deferral of compensation other than a plan described in
        subsection (a)(5).
      (3) Exempt governmental deferred compensation plan
        For purposes of subsection (a)(5), the term "exempt
      governmental deferred compensation plan" means any plan providing
      for deferral of compensation established and maintained for its
      employees by the United States, by a State or political
      subdivision thereof, or by an agency or instrumentality of any of
      the foregoing. Such term shall not include - 
          (A) any plan to which section 83, 402(b), 403(c), 457(a), or
        457(f)(1) applies,
          (B) any annuity contract described in section 403(b), and
          (C) the Thrift Savings Fund (within the meaning of subchapter
        III of chapter 84 of title 5, United States Code).
    (w) Exemption of churches and qualified church-controlled
      organizations
      (1) General rule
        Any church or qualified church-controlled organization (as
      defined in paragraph (3)) may make an election within the time
      period described in paragraph (2), in accordance with such
      procedures as the Secretary determines to be appropriate, that
      services performed in the employ of such church or organization
      shall be excluded from employment for purposes of title II of the
      Social Security Act and this chapter. An election may be made
      under this subsection only if the church or qualified church-
      controlled organization states that such church or organization
      is opposed for religious reasons to the payment of the tax
      imposed under section 3111.
      (2) Timing and duration of election
        An election under this subsection must be made prior to the
      first date, more than 90 days after July 18, 1984, on which a
      quarterly employment tax return for the tax imposed under section
      3111 is due, or would be due but for the election, from such
      church or organization. An election under this subsection shall
      apply to current and future employees, and shall apply to service
      performed after December 31, 1983. The election may be revoked by
      the church or organization under regulations prescribed by the
      Secretary. The election shall be revoked by the Secretary if such
      church or organization fails to furnish the information required
      under section 6051 to the Secretary for a period of 2 years or
      more with respect to remuneration paid for such services by such
      church or organization, and, upon request by the Secretary, fails
      to furnish all such previously unfurnished information for the
      period covered by the election. Any revocation under the
      preceding sentence shall apply retroactively to the beginning of
      the 2-year period for which the information was not furnished.
      (3) Definitions
        (A) For purposes of this subsection, the term "church" means a
      church, a convention or association of churches, or an elementary
      or secondary school which is controlled, operated, or principally
      supported by a church or by a convention or association of
      churches.
        (B) For purposes of this subsection, the term "qualified church-
      controlled organization" means any church-controlled tax-exempt
      organization described in section 501(c)(3), other than an
      organization which - 
          (i) offers goods, services, or facilities for sale, other
        than on an incidental basis, to the general public, other than
        goods, services, or facilities which are sold at a nominal
        charge which is substantially less than the cost of providing
        such goods, services, or facilities; and
          (ii) normally receives more than 25 percent of its support
        from either (I) governmental sources, or (II) receipts from
        admissions, sales of merchandise, performance of services, or
        furnishing of facilities, in activities which are not unrelated
        trades or businesses, or both.
    (x) Applicable dollar threshold
      For purposes of subsection (a)(7)(B), the term "applicable dollar
    threshold" means $1,000. In the case of calendar years after 1995,
    the Commissioner of Social Security shall adjust such $1,000 amount
    at the same time and in the same manner as under section
    215(a)(1)(B)(ii) of the Social Security Act with respect to the
    amounts referred to in section 215(a)(1)(B)(i) of such Act, except
    that, for purposes of this paragraph, 1993 shall be substituted for
    the calendar year referred to in section 215(a)(1)(B)(ii)(II) of
    such Act. If any amount as adjusted under the preceding sentence is
    not a multiple of $100, such amount shall be rounded to the next
    lowest multiple of $100.
    (y) Service in the employ of international organizations by certain
      transferred Federal employees
      (1) In general
        For purposes of this chapter, service performed in the employ
      of an international organization by an individual pursuant to a
      transfer of such individual to such international organization
      pursuant to section 3582 of title 5, United States Code, shall
      constitute "employment" if - 
          (A) immediately before such transfer, such individual
        performed service with a Federal agency which constituted
        "employment" under subsection (b) for purposes of the taxes
        imposed by sections 3101(a) and 3111(a), and
          (B) such individual would be entitled, upon separation from
        such international organization and proper application, to
        reemployment with such Federal agency under such section 3582.
      (2) Definitions
        For purposes of this subsection - 
        (A) Federal agency
          The term "Federal agency" means an agency, as defined in
        section 3581(1) of title 5, United States Code.
        (B) International organization
          The term "international organization" has the meaning
        provided such term by section 3581(3) of title 5, United States
        Code.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 417; Sept. 1, 1954, ch. 1206,
    title II, Secs. 204(a), (b), 205(a)-(e), 206(a), 207, 209, 68 Stat.
    1091-1094; Aug. 1, 1956, ch. 836, title I, Secs. 103(j), 121(d),
    title II, Secs. 201(b)-(d), (e)(1), (h)(1), (2), (j)-(l), 70 Stat.
    824, 839-841, 843; Aug. 1, 1956, ch. 837, title IV, Secs. 410,
    411(a), 70 Stat. 878; Pub. L. 85-840, title IV, Secs. 402(b),
    404(a), 405(a), (b), Aug. 28, 1958, 72 Stat. 1042, 1044-1046; Pub.
    L. 85-866, title I, Sec. 69, Sept. 2, 1958, 72 Stat. 1659; Pub. L.
    86-70, Sec. 22(a), June 25, 1959, 73 Stat. 146; Pub. L. 86-168,
    title I, Sec. 104(h), title II, Sec. 202(a), Aug. 18, 1959, 73
    Stat. 387, 389; Pub. L. 86-624, Sec. 18(c), July 12, 1960, 74 Stat.
    416; Pub. L. 86-778, title I, Secs. 103(n)-(p), 104(b), 105(a),
    Sept. 13, 1960, 74 Stat. 938, 939, 942; Pub. L. 87-256, Sec.
    110(e)(1), Sept. 21, 1961, 75 Stat. 536; Pub. L. 87-293, title II,
    Sec. 202(a)(1), (2), Sept. 22, 1961, 75 Stat. 626; Pub. L. 88-272,
    title II, Sec. 220(c)(2), Feb. 26, 1964, 78 Stat. 62; Pub. L. 88-
    650, Sec. 4(b), Oct. 13, 1964, 78 Stat. 1077; Pub. L. 89-97, title
    III, Secs. 311(b)(4), (5), 313(c)(3), (4), 316(a)(1), (b), 317(b),
    320(b)(2), July 30, 1965, 79 Stat. 381, 383, 386, 388, 393; Pub. L.
    90-248, title I, Secs. 108(b)(2), 123(b), title IV, Sec. 403(i),
    title V, Sec. 504(a), Jan. 2, 1968, 81 Stat. 835, 845, 932, 934;
    Pub. L. 91-172, title IX, Sec. 943(c)(1)-(3), Dec. 30, 1969, 83
    Stat. 728; Pub. L. 92-5, title II, Sec. 203(b)(2), Mar. 17, 1971,
    85 Stat. 11; Pub. L. 92-336, title II, Sec. 203(b)(2), July 1,
    1972, 86 Stat. 419; Pub. L. 92-603, title I, Secs. 104(i), 122(b),
    123(a)(2), (b), (c)(2), 128(b), 129(a)(2), 138(b), Oct. 30, 1972,
    86 Stat. 1341, 1354, 1356, 1358, 1359, 1365; Pub. L. 93-66, title
    II, Sec. 203(b)(2), (d), July 9, 1973, 87 Stat. 153; Pub. L. 93-
    233, Sec. 5(b)(2), (d), Dec. 31, 1973, 87 Stat. 954; Pub. L. 94-
    455, title XII, Sec. 1207(e)(1)(A), title XIX, Secs. 1903(a)(3),
    1906(b)(13)(A), (C), Oct. 4, 1976, 90 Stat. 1706, 1807, 1834; Pub.
    L. 94-563, Sec. 1(b), (c), Oct. 19, 1976, 90 Stat. 2655; Pub. L. 95-
    216, title III, Secs. 312(a), (b), (d), (f), (g), 314(a), 315(a),
    356(a)-(d), Dec. 20, 1977, 91 Stat. 1532-1536, 1555; Pub. L. 95-
    472, Sec. 3(b), Oct. 17, 1978, 92 Stat. 1333; Pub. L. 95-600,
    title I, Sec. 164(b)(3), Nov. 6, 1978, 92 Stat. 2814; Pub. L. 96-
    222, title I, Sec. 101(a)(10)(B)(i), Apr. 1, 1980, 94 Stat. 201;
    Pub. L. 96-499, title XI, Sec. 1141(a)(1), Dec. 5, 1980, 94 Stat.
    2693; Pub. L. 97-34, title I, Sec. 124(e)(2)(A), Aug. 13, 1981, 95
    Stat. 200; Pub. L. 97-123, Sec. 3(b), Dec. 29, 1981, 95 Stat. 1662;
    Pub. L. 97-248, title II, Sec. 278(a)(1), Sept. 3, 1982, 96 Stat.
    559; Pub. L. 98-21, title I, Secs. 101(b), (c)(2), 102(b), title
    III, Secs. 321(a), (e)(1), 322(a)(2), 323(a)(1), 324(a), 327(a)(1),
    (b)(1), 328(a), Apr. 20, 1983, 97 Stat. 69, 70, 118, 119, 121, 122,
    126-128; Pub. L. 98-369, div. A, title I, Sec. 67(c), title IV,
    Sec. 491(d)(36), title V, Sec. 531(d)(1)(A), div. B, title VI,
    Secs. 2601(b), 2603(a)(2), (b), 2661(o)(3), 2663(i), (j)(5)(C),
    July 18, 1984, 98 Stat. 587, 851, 884, 1124, 1128, 1159, 1169,
    1171; Pub. L. 99-221, Sec. 3(b), Dec. 26, 1985, 99 Stat. 1735; Pub.
    L. 99-272, title XII, Sec. 12112(b), title XIII, Secs. 13205(a)(1),
    13303(c)(2), Apr. 7, 1986, 100 Stat. 288, 313, 327; Pub. L. 99-335,
    title III, Sec. 304(b), June 6, 1986, 100 Stat. 606; Pub. L. 99-
    509, title IX, Sec. 9002(b)(1)(A), (2)(A), Oct. 21, 1986, 100
    Stat. 1971; Pub. L. 99-514, title I, Sec. 122(e)(1), title XI,
    Secs. 1108(g)(7), 1147(b), 1151(d)(2)(A), title XVIII, Secs.
    1882(c), 1883(a)(11)(B), 1895(b)(18)(A), 1899A(38)-(40), Oct. 22,
    1986, 100 Stat. 2112, 2435, 2494, 2505, 2915, 2916, 2935, 2960;
    Pub. L. 100-203, title IX, Secs. 9001(b), 9002(b), 9003(a)(2),
    9004(b), 9005(b), 9006(a), (b)(2), 9023(d), Dec. 22, 1987, 101
    Stat. 1330-286 to 1330-289, 1330-296; Pub. L. 100-647, title I,
    Secs. 1001(d)(2)(C)(i), (g)(4)(B)(i), 1011(e)(8), 1011B(a)(22)(A),
    (23)(A), 1018(r)(2)(A), (u)(35), title III, Sec. 3043(c)(2), title
    VIII, Secs. 8015(b)(2), (c)(2), 8016(a)(3)(A), (4)(A), (C),
    8017(b), Nov. 10, 1988, 102 Stat. 3351, 3352, 3461, 3485, 3486,
    3586, 3592, 3642, 3791-3793; Pub. L. 101-140, title II, Sec.
    203(a)(2), Nov. 8, 1989, 103 Stat. 830; Pub. L. 101-239, title X,
    Sec. 10201(a), (b)(3), Dec. 19, 1989, 103 Stat. 2472; Pub. L. 101-
    508, title XI, Secs. 11331(a), 11332(b), Nov. 5, 1990, 104 Stat.
    1388-467, 1388-469; Pub. L. 101-650, title III, Sec. 321, Dec. 1,
    1990, 104 Stat. 5117; Pub. L. 102-318, title V, Sec. 521(b)(34),
    July 3, 1992, 106 Stat. 312; Pub. L. 102-572, title IX, Sec.
    902(b)(1), Oct. 29, 1992, 106 Stat. 4516; Pub. L. 103-66, title
    XIII, Sec. 13207(a), Aug. 10, 1993, 107 Stat. 467; Pub. L. 103-178,
    title II, Sec. 204(c), Dec. 3, 1993, 107 Stat. 2033; Pub. L. 103-
    296, title I, Sec. 108(h)(2), title III, Secs. 303(a)(2), (b)(2),
    319(a)(1), (5), 320(a)(1)(C), Aug. 15, 1994, 108 Stat. 1487, 1519,
    1533-1535; Pub. L. 103-387, Sec. 2(a)(1)(A)-(C), Oct. 22, 1994, 108
    Stat. 4071; Pub. L. 104-188, title I, Secs. 1116(a)(1)(A), (B),
    1421(b)(8)(A), 1458(b)(1), Aug. 20, 1996, 110 Stat. 1762, 1798,
    1819; Pub. L. 105-33, title XI, Sec. 11246(b)(2)(A), as added Pub.
    L. 105-277, div. A, Sec. 101(h) [title VIII, Sec. 802(a)(2)], Oct.
    21, 1998, 112 Stat. 2681-480, 2681-532; Pub. L. 105-61, title VI,
    Sec. 642(d)(2), Oct. 10, 1997, 111 Stat. 1319; Pub. L. 105-206,
    title VI, Sec. 6023(13), July 22, 1998, 112 Stat. 825; Pub. L. 106-
    554, Sec. 1(a)(7) [title III, Sec. 319(15)], Dec. 21, 2000, 114
    Stat. 2763, 2763A-647; Pub. L. 108-121, title I, Sec. 106(b)(2),
    Nov. 11, 2003, 117 Stat. 1339; Pub. L. 108-203, title IV, Sec.
    423(a), (c), Mar. 2, 2004, 118 Stat. 536; Pub. L. 108-357, title
    II, Sec. 251(a)(1)(A), title III, Sec. 320(b)(1), title VIII, Sec.
    802(c)(1), Oct. 22, 2004, 118 Stat. 1458, 1473, 1568; Pub. L. 108-
    375, div. A, title V, Sec. 585(b)(2)(B), Oct. 28, 2004, 118 Stat.
    1932; Pub. L. 109-280, title VIII, Sec. 854(c)(8), Aug. 17, 2006,
    120 Stat. 1018.)

-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                            
      2006 - Subsec. (b)(5)(E). Pub. L. 109-280 inserted "or special
    trial judge" before "of the United States Tax Court".
      2004 - Subsec. (a)(7)(B). Pub. L. 108-203, Sec. 423(a),
    substituted "on a farm operated for profit" for "described in
    subsection (g)(5)".
      Subsec. (a)(18). Pub. L. 108-375 substituted "134(b)(4), or
    134(b)(5)" for "or 134(b)(4)".
      Subsec. (a)(20). Pub. L. 108-357, Sec. 320(b)(1), inserted
    "108(f)(4)," after "74(c),".
      Subsec. (a)(22). Pub. L. 108-357, Sec. 251(a)(1)(A), added par.
    (22).
      Subsec. (g)(5). Pub. L. 108-203, Sec. 423(c), struck out "or is
    domestic service in a private home of the employer" after
    "employer's trade or business".
      Subsec. (v)(2)(A). Pub. L. 108-357, Sec. 802(c)(1), inserted "or
    to any specified stock compensation (as defined in section 4985) on
    which tax is imposed by section 4985" before period at end.
      2003 - Subsec. (a)(18). Pub. L. 108-121 substituted ", 129, or
    134(b)(4)" for "or 129".
      2000 - Subsec. (a)(5)(G). Pub. L. 106-554 substituted a comma for
    the semicolon at end.
      1998 - Subsec. (a)(5)(F). Pub. L. 105-206, Sec. 6023(13)(A),
    which directed the substitution of a comma for the semicolon at end
    of subpar. (F), could not be executed because a semicolon did not
    appear at end of subpar. (F).
      Subsec. (a)(5)(G). Pub. L. 105-206, Sec. 6023(13)(B), struck out
    "or" at end.
      Subsec. (a)(5)(I). Pub. L. 105-206, Sec. 6023(13)(C), substituted
    a semicolon for the period at end.
      Subsec. (b)(7)(C). Pub. L. 105-277 added Pub. L. 105-33, Sec.
    11246(b)(2)(A). See 1997 Amendment note below.
      1997 - Subsec. (b)(5)(H)(i). Pub. L. 105-61 substituted "1986,"
    for "1986 or" and inserted "or the Federal Employees' Retirement
    System Open Enrollment Act of 1997" after "(50 U.S.C. 2157),".
      Subsec. (b)(7)(C). Pub. L. 105-33, Sec. 11246(b)(2)(A), as added
    by Pub. L. 105-277, inserted "(other than the Federal Employees
    Retirement System provided in chapter 84 of title 5, United States
    Code)" after "law of the United States" in introductory provisions.
      1996 - Subsec. (a)(5)(F). Pub. L. 104-188, Sec. 1421(b)(8)(A),
    struck out "or" at end.
      Subsec. (a)(5)(G). Pub. L. 104-188, Sec. 1458(b)(1), which
    directed that subpar. (G) be amended by striking "(or)" at the end,
    could not be executed because "(or)" did not appear.
      Pub. L. 104-188, Sec. 1421(b)(8)(A), inserted "or" at end.
      Subsec. (a)(5)(H). Pub. L. 104-188, Sec. 1458(b)(1), inserted
    "or" at end.
      Pub. L. 104-188, Sec. 1421(b)(8)(A), added subpar. (H).
      Subsec. (a)(5)(I). Pub. L. 104-188, Sec. 1458(b)(1), added
    subpar. (I).
      Subsec. (b). Pub. L. 104-188, Sec. 1116(a)(1)(A), inserted
    closing provisions "For purposes of paragraph (20), the operating
    crew of a boat shall be treated as normally made up of fewer than
    10 individuals if the average size of the operating crew on trips
    made during the preceding 4 calendar quarters consisted of fewer
    than 10 individuals."
      Subsec. (b)(20)(A). Pub. L. 104-188, Sec. 1116(a)(1)(B), amended
    subpar. (A) generally. Prior to amendment, subpar. (A) read as
    follows: "such individual does not receive any cash remuneration
    (other than as provided in subparagraph (B)),".
      1994 - Subsec. (a)(7)(B). Pub. L. 103-387, Sec. 2(a)(1)(A),
    amended subpar. (B) generally. Prior to amendment, subpar. (B) read
    as follows: "cash remuneration paid by an employer in any calendar
    quarter to an employee for domestic service in a private home of
    the employer, if the cash remuneration paid in such quarter by the
    employer to the employee for such service is less than $50. As used
    in this subparagraph, the term 'domestic service in a private home
    of the employer' does not include service described in subsection
    (g)(5);".
      Subsec. (b)(7)(F)(iv). Pub. L. 103-296, Sec. 303(a)(2),
    substituted "$1,000 with respect to service performed during any
    calendar year commencing on or after January 1, 1995, ending on or
    before December 31, 1999, and the adjusted amount determined under
    section 218(c)(8)(B) of the Social Security Act for any calendar
    year commencing on or after January 1, 2000, with respect to
    service performed during such calendar year" for "$100".
      Subsec. (b)(10)(B). Pub. L. 103-296, Sec. 108(h)(2), substituted
    "Commissioner of Social Security" for "Secretary of Health and
    Human Services".
      Subsec. (b)(15). Pub. L. 103-296, Sec. 319(a)(5), inserted ",
    except service which constitutes 'employment' under subsection (y)"
    after "international organization".
      Subsec. (b)(19). Pub. L. 103-296, Sec. 320(a)(1)(C), substituted
    "(J), (M), or (Q)" for "(J), or (M)" in two places.
      Subsec. (b)(21). Pub. L. 103-387, Sec. 2(a)(1)(C), added par.
    (21).
      Subsec. (u)(2)(B)(ii)(V). Pub. L. 103-296, Sec. 303(b)(2),
    substituted "$1,000 with respect to service performed during any
    calendar year commencing on or after January 1, 1995, ending on or
    before December 31, 1999, and the adjusted amount determined under
    section 218(c)(8)(B) of the Social Security Act for any calendar
    year commencing on or after January 1, 2000, with respect to
    service performed during such calendar year" for "$100".
      Subsec. (x). Pub. L. 103-387, Sec. 2(a)(1)(B), added subsec. (x).
      Subsec. (y). Pub. L. 103-296, Sec. 319(a)(1), added subsec. (y).
      1993 - Subsec. (a)(1). Pub. L. 103-66, Sec. 13207(a)(1), inserted
    "in the case of the taxes imposed by sections 3101(a) and 3111(a)"
    after "(1)", substituted "contribution and benefit base (as
    determined under section 230 of the Social Security Act)" for
    "applicable contribution base (as determined under subsection (x))"
    in two places, and substituted "such contribution and benefit base"
    for "such applicable contribution base".
      Subsec. (b)(5)(H)(i). Pub. L. 103-178 substituted "section 307 of
    the Central Intelligence Agency Retirement Act (50 U.S.C. 2157)"
    for "section 307 of the Central Intelligence Agency Retirement Act
    of 1964 for Certain Employees".
      Subsec. (x). Pub. L. 103-66, Sec. 13207(a)(2), struck out subsec.
    (x) which defined parameters of the applicable contribution base
    for purposes of this chapter.
      1992 - Subsec. (b)(5)(E). Pub. L. 102-572 substituted "United
    States Court of Federal Claims" for "United States Claims Court".
      Subsec. (v)(1)(A). Pub. L. 102-318 substituted "402(e)(3)" for
    "402(a)(8)".
      1990 - Subsec. (a)(1). Pub. L. 101-508, Sec. 11331(a)(1),
    substituted "applicable contribution base (as determined under
    subsection (x))" for "contribution and benefit base (as determined
    under section 230 of the Social Security Act)" wherever appearing
    and "such applicable contribution base" for "such contribution and
    benefit base".
      Subsec. (b)(7)(F). Pub. L. 101-508, Sec. 11332(b), added subpar.
    (F).
      Subsec. (x). Pub. L. 101-508, Sec. 11331(a)(2), added subsec.
    (x).
      1989 - Subsec. (l)(1). Pub. L. 101-239, Sec. 10201(b)(3),
    substituted "paragraph (6)" for "paragraph (8)" in introductory
    provisions.
      Subsec. (l)(2). Pub. L. 101-239, Sec. 10201(a)(1), inserted at
    end "Notwithstanding any other provision of this subsection, the
    period for which any such agreement is effective with respect to
    any foreign entity shall terminate at the end of any calendar
    quarter in which the foreign entity, at any time in such quarter,
    ceases to be a foreign affiliate as defined in paragraph (6)."
      Subsec. (l)(3). Pub. L. 101-239, Sec. 10201(a)(2), (3), added
    par. (3) and struck out former par. (3) relating to termination of
    period by American employer.
      Subsec. (l)(4). Pub. L. 101-239, Sec. 10201(a)(2), (4),
    redesignated par. (6) as (4) and struck out former par. (4)
    relating to termination of period by Secretary.
      Subsec. (l)(5). Pub. L. 101-239, Sec. 10201(a)(2), (4),
    redesignated par. (7) as (5) and struck out former par. (5)
    relating to no renewal of agreement.
      Subsec. (l)(6) to (10). Pub. L. 101-239, Sec. 10201(a)(4),
    redesignated pars. (6) to (10) as (4) to (8), respectively.
      Subsec. (x). Pub. L. 101-140 amended this section to read as if
    amendments by Pub. L. 100-647, Sec. 1011B(a)(22)(A), had not been
    enacted, see 1988 Amendment note below.
      1988 - Subsec. (a)(5)(G). Pub. L. 100-647, Sec. 1011B(a)(23)(A),
    inserted "if such payment would not be treated as wages without
    regard to such plan and it is reasonable to believe that (if
    section 125 applied for purposes of this section) section 125 would
    not treat any wages as constructively received" after "section
    125)".
      Subsec. (a)(8)(B). Pub. L. 100-647, Sec. 8017(b), amended subpar.
    (B) generally. Prior to amendment, subpar. (B) read as follows:
    "cash remuneration paid by an employer in any calendar year to an
    employee for agricultural labor unless (i) the cash remuneration
    paid in such year by the employer to the employee for such labor is
    $150 or more, or (ii) the employer's expenditures for agricultural
    labor in such year equal or exceed $2,500;".
      Subsec. (a)(11). Pub. L. 100-647, Sec. 1001(g)(4)(B)(i), inserted
    "(determined without regard to section 274(n))" after "section
    217".
      Subsec. (a)(21). Pub. L. 100-647, Sec. 3043(c)(2), added par.
    (21).
      Subsec. (b)(5). Pub. L. 100-647, Sec. 8015(c)(2), inserted "any
    such service performed on or after any date on which such
    individual performs" after "with respect to" in provision preceding
    subpar. (C).
      Subsec. (b)(5)(H). Pub. L. 100-647, Sec. 8015(b)(2), amended
    subpar. (H) generally. Prior to amendment, subparagraph (H) read as
    follows: "service performed by an individual on or after the
    effective date of an election by such individual under section
    301(a) of the Federal Employees' Retirement System Act of 1986, or
    under regulations issued under section 860 of the Foreign Service
    Act of 1980 or section 307 of the Central Intelligence Agency
    Retirement Act of 1964 for Certain Employees, to become subject to
    chapter 84 of title 5, United States Code;".
      Subsec. (b)(19). Pub. L. 100-647, Sec. 1001(d)(2)(C)(i),
    substituted "(F), (J), or (M)" for "(F) or (J)" in two places.
      Subsec. (b)(20). Pub. L. 100-647, Sec. 8016(a)(4)(A), (C), made
    technical correction to directory language of Pub. L. 99-272, Sec.
    13303(c)(2), see 1986 Amendment note below.
      Subsec. (d)(3), (4). Pub. L. 100-647, Sec. 8016(a)(3)(A),
    redesignated par. (4) as (3) and substituted "; or" for a period at
    the end, and redesignated par. (3) as (4), substituted a period for
    "; or" at the end, and moved redesignated par. (4) to the end of
    the subsection.
      Subsec. (u)(2)(B)(ii)(VI). Pub. L. 100-647, Sec. 1018(r)(2)(A),
    added subcl. (VI).
      Subsec. (v)(3)(A). Pub. L. 100-647, Sec. 1011(e)(8), substituted
    "457(f)(1)" for "457(e)(1)".
      Subsec. (v)(3)(C). Pub. L. 100-647, Sec. 1018(u)(35), substituted
    "Savings" for "Saving".
      Subsec. (x). Pub. L. 100-647, Sec. 1011B(a)(22)(A), added subsec.
    (x) relating to benefits provided under certain employee benefit
    plans.
      1987 - Subsec. (a)(2)(C). Pub. L. 100-203, Sec. 9003(a)(2),
    substituted "death, except that this paragraph does not apply to a
    payment for group-term life insurance to the extent that such
    payment is includible in the gross income of the employee" for
    "death".
      Subsec. (a)(5)(F). Pub. L. 100-203, Sec. 9023(d)(1), substituted
    a comma for semicolon before "or" at end.
      Subsec. (a)(5)(G). Pub. L. 100-203, Sec. 9023(d)(2), substituted
    a semicolon for comma at end.
      Subsec. (a)(8)(B)(ii). Pub. L. 100-203, Sec. 9002(b), added cl.
    (ii) and struck out former cl. (ii) which read as follows: "the
    employee performs agricultural labor for the employer on 20 days or
    more during such year for cash remuneration computed on a time
    basis;".
      Subsec. (b)(3)(A). Pub. L. 100-203, Sec. 9005(b)(1), substituted
    "18" for "21".
      Pub. L. 100-203, Sec. 9004(b)(1), struck out "performed by an
    individual in the employ of his spouse, and service" after
    "service".
      Subsec. (b)(3)(B). Pub. L. 100-203, Sec. 9005(b)(2), inserted
    "under the age of 21 in the employ of his father or mother, or
    performed by an individual" after first reference to "individual".
      Pub. L. 100-203, Sec. 9004(b)(2), inserted introductory
    provisions and struck out former introductory provisions which read
    as follows: "service not in the course of the employer's trade or
    business, or domestic service in a private home of the employer,
    performed by an individual in the employ of his son or daughter;
    except that the provisions of this subparagraph shall not be
    applicable to such domestic service if - ".
      Subsec. (i)(2). Pub. L. 100-203, Sec. 9001(b)(2), substituted
    "only (A) his basic pay as described in chapter 3 and section 1009
    of title 37, United States Code, in the case of an individual
    performing service to which subparagraph (A) of such subsection
    (m)(1) applies, or (B) his compensation for such service as
    determined under section 206(a) of title 37, United States Code, in
    the case of an individual performing service to which subparagraph
    (B) of such subsection (m)(1) applies." for "only his basic pay as
    described in chapter 3 and section 1009 of title 37, United States
    Code."
      Subsec. (m)(1). Pub. L. 100-203, Sec. 9001(b)(1), amended par.
    (1) generally. Prior to amendment, par. (1) read as follows: "The
    term 'employment' shall, notwithstanding the provisions of
    subsection (b) of this section, include service performed by an
    individual as a member of a uniformed service on active duty; but
    such term shall not include any such service which is performed
    while on leave without pay."
      Subsec. (q). Pub. L. 100-203, Sec. 9006(a), in heading
    substituted "both employee and employer taxes" for "employee
    taxes", and in text struck out "other than for purposes of the
    taxes imposed by section 3111" after "of this chapter", substituted
    "remuneration for such employment (and deemed to have been paid by
    the employer for purposes of subsections (a) and (b) of section
    3111)" for "remuneration for employment", and inserted before
    period at end "; except that, in determining the employer's
    liability in connection with the taxes imposed by section 3111 with
    respect to such tips in any case where no statement including such
    tips was so furnished (or to the extent that the statement so
    furnished was inaccurate or incomplete), such remuneration shall be
    deemed for purposes of subtitle F to be paid on the date on which
    notice and demand for such taxes is made to the employer by the
    Secretary".
      Subsec. (t). Pub. L. 100-203, Sec. 9006(b)(2), struck out subsec.
    (t) which related to special rule for determining wages subject to
    employer tax in case of certain employers whose employees receive
    income from tips.
      1986 - Subsec. (a)(5)(C). Pub. L. 99-514, Sec. 1108(g)(7),
    amended subpar. (C) generally. Prior to amendment, subpar. (C) read
    as follows: "under a simplified employee pension if, at the time of
    the payment, it is reasonable to believe that the employee will be
    entitled to a deduction under section 219(b)(2) for such payment,".
      Subsec. (a)(5)(G). Pub. L. 99-514, Sec. 1151(d)(2)(A), added
    subpar. (G).
      Subsec. (a)(8). Pub. L. 99-514, Sec. 1883(a)(11)(B), realigned
    margin of subpar. (B).
      Subsec. (a)(20). Pub. L. 99-514, Sec. 122(e)(1), inserted
    reference to section 74(c).
      Subsec. (b)(5)(H). Pub. L. 99-335 added subpar. (H).
      Subsec. (b)(7)(E). Pub. L. 99-509, Sec. 9002(b)(1)(A), added
    subpar. (E).
      Subsec. (b)(20). Pub. L. 99-272, Sec. 13303(c)(2), as amended by
    Pub. L. 100-647, Sec. 8016(a)(4)(A), (C), inserted "(other than
    service described in paragraph (3)(A))" after "service".
      Subsec. (d)(3), (4). Pub. L. 99-509, Sec. 9002(b)(2)(A), added
    par. (3) and redesignated former par. (3) as (4).
      Subsec. (i)(5). Pub. L. 99-272, Sec. 12112(b), substituted "shall
    not include" for "shall, subject to the provisions of subsection
    (a)(1) of this section, include".
      Subsec. (u). Pub. L. 99-272, Sec. 13205(a)(1), amended subsec.
    (u) generally, substantially expanding and revising its provisions
    by extending the application of hospital insurance tax to State and
    local employment.
      Subsec. (u)(2)(B)(ii)(V). Pub. L. 99-514, Sec. 1895(b)(18)(A),
    added subcl. (V).
      Subsec. (v)(2)(A)(ii). Pub. L. 99-514, Sec. 1899A(38),
    substituted "forfeiture" for "forefeiture".
      Subsec. (v)(3)(C). Pub. L. 99-514, Sec. 1147(b), added subpar.
    (C).
      Subsec. (w)(1). Pub. L. 99-514, Sec. 1899A(39), substituted "this
    chapter" for "chapter 21 of this Code" in first sentence.
      Subsec. (w)(2). Pub. L. 99-514, Sec. 1882(c), substituted last
    three sentences for former last two sentences which read as
    follows: "The election may not be revoked by the church or
    organization, but shall be permanently revoked by the Secretary if
    such church or organization fails to furnish the information
    required under section 6051 to the Secretary for a period of 2
    years or more with respect to remuneration paid for such services
    by such church or organization, and, upon request by the Secretary,
    fails to furnish all such previously unfurnished information for
    the period covered by the election. Such revocation shall apply
    retroactively to the beginning of the 2-year period for which the
    information was not furnished."
      Pub. L. 99-514, Sec. 1899A(40), substituted "July 18, 1984" for
    "the date of the enactment of this subsection" in first sentence.
      1985 - Subsec. (b)(5)(B)(i)(V). Pub. L. 99-221 added subcl. (V).
      1984 - Subsec. (a). Pub. L. 98-369, Sec. 531(d)(1)(A)(i),
    inserted "(including benefits)" before "paid in any medium" in
    introductory provisions.
      Subsec. (a)(5)(C) to (G). Pub. L. 98-369, Sec. 491(d)(36), struck
    out subpar. (C) which provided: "under or to a bond purchase plan
    which, at the time of such payment, is a qualified bond purchase
    plan described in section 405(a)," and redesignated subpars, (D) to
    (G) as (C) to (F), respectively.
      Subsec. (a)(20). Pub. L. 98-369, Sec. 531(d)(1)(A)(ii), added
    par. (20).
      Subsec. (b)(1). Pub. L. 98-369, Sec. 2663(i)(1), struck out "(A)
    under contracts entered into in accordance with title V of the
    Agricultural Act of 1949, as amended (7 U.S.C. 1461-1468), or (B)".
      Subsec. (b)(5)(B). Pub. L. 98-369, Sec. 2601(b)(1), in amending
    subpar. (B) generally, substituted provision broadening social
    security coverage for newly hired Federal civilian employees
    effective with remuneration paid after Dec. 31, 1983, by providing
    that persons transferring from other government service to civilian
    service be covered under social security, unless the other service
    was in an international organization, or the person is returning to
    civilian service after temporary military or reserve duty and is
    exercising his reemployment rights under chapter 43 of title 38.
      Subsec. (b)(5)(C) to (G). Pub. L. 98-369, Sec. 2601(b)(2),
    substituted subpar. designations (C) to (G) for former designations
    (i) to (v), respectively, in subpar. (D), as so redesignated,
    redesignated cls. (I) to (III) as (i) to (iii), respectively, and
    amended generally, subpar. (G), as so redesignated, designating
    provision relating to service performed by an individual who is not
    subject to subchapter III of chapter 83 of title 5 as cl. (i), and
    in cl. (i) as so designated, inserting reference to another
    retirement system established by a law of the United States for
    Federal employees, other than for members of the uniformed services
    and adding cls. (ii) and (iii), and provision for determining for
    purposes of this subparagraph whether an individual is subject to
    subchapter III of chapter 83 of title 5 or any other retirement
    system.
      Subsec. (b)(8). Pub. L. 98-369, Sec. 2603(a)(2), designated
    existing provisions as subpar. (A), substituted "this subparagraph"
    for "this paragraph", and added subpar. (B).
      Subsec. (b)(10)(B). Pub. L. 98-369, Sec. 2663(j)(5)(C),
    substituted "Secretary of Health and Human Services" for "Secretary
    of Health, Education, and Welfare".
      Subsec. (i)(2). Pub. L. 98-369, Sec. 2663(i)(2), substituted
    "chapter 3 and section 1009 of title 37, United States Code" for
    "section 102(10) of the Servicemen's and Veterans' Survivor
    Benefits Act".
      Subsec. (m)(2). Pub. L. 98-369, Sec. 2663(i)(3), substituted
    "paragraph (21) of section 101 of title 38, United States Code" for
    "section 102 of the Servicemen's and Veterans' Survivor Benefits
    Act" and "paragraph (22) of such section" for "such section".
      Subsec. (m)(3). Pub. L. 98-369, Sec. 2663(i)(4), substituted
    "paragraph (23) of such section 101" for "such section 102".
      Subsec. (n). Pub. L. 98-369, Sec. 2663(i)(5), in provision
    preceding par. (1) substituted "a reserve component as defined in
    section 101(27) of title 38, United States Code" for "a reserve
    component of a uniformed service as defined in section 102(3) of
    the Servicemen's and Veterans' Survivor Benefits Act", and inserted
    ", the National Oceanic and Atmospheric Administration Corps,".
      Subsec. (n)(5). Pub. L. 98-369, Sec. 2663(i)(5)(C), substituted
    "military, naval, or air" for "military or naval" in two places.
      Subsec. (n)(5)(B). Pub. L. 98-369, Sec. 2663(i)(5)(D),
    substituted "Military Selective Service Act" for "Universal
    Military Training and Service Act".
      Subsec. (v)(1)(B). Pub. L. 98-369, Sec. 2661(o)(3), substituted
    "section 414(h)(2) where the pick up referred to in such section is
    pursuant to a salary reduction agreement (whether evidenced by a
    written instrument or otherwise)" for "section 414(h)(2)".
      Subsec. (v)(2)(A). Pub. L. 98-369, Sec. 67(c), inserted provision
    that the preceding sentence shall not apply to any excess parachute
    payment (as defined in section 2801G(b)).
      Subsec. (w). Pub. L. 98-369, Sec. 2603(b), added subsec. (w).
      1983 - Subsec. (a). Pub. L. 98-21, Sec. 327(b)(1), inserted in
    text following last numbered paragraph a provision that nothing in
    the regulations prescribed for purposes of chapter 24 (relating to
    income tax withholding) which provides an exclusion from "wages" as
    used in such chapter shall be construed to require a similar
    exclusion from "wages" in regulations prescribed for purposes of
    this chapter.
      Pub. L. 98-21, Sec. 324(a)(3)(D), substituted reference to
    subpar. (A) of par. (2) for reference to subpar. (B) thereof in
    text following last numbered paragraph.
      Subsec. (a)(2). Pub. L. 98-21, Sec. 324(a)(3)(A), struck out "(A)
    retirement, or", and redesignated subpars. (B) to (D) as (A) to
    (C), respectively.
      Subsec. (a)(3). Pub. L. 98-21, Sec. 324(a)(3)(B), struck out par.
    (3) which related to any payment made to an employee (including any
    amount paid by an employer for insurance or annuities, or into a
    fund, to provide for any such payment) on account of retirement.
      Subsec. (a)(5)(D). Pub. L. 98-21, Sec. 328(a), substituted
    "section 219(b)(2)" for "section 219".
      Subsec. (a)(5)(E) to (G). Pub. L. 98-21, Sec. 324(a)(2), added
    subpars. (E) to (G).
      Subsec. (a)(9). Pub. L. 98-21, Sec. 324(a)(3)(B), struck out par.
    (9) which related to any payment (other than vacation or sick pay)
    made to an employee after the month in which he attained age 62, if
    such employee did not work for the employer in the period for which
    such payment was made.
      Subsec. (a)(13)(A)(iii). Pub. L. 98-21, Sec. 324(a)(3)(C), struck
    out cl. (iii) which related to the case of retirement after
    attaining an age specified in the plan referred to in subparagraph
    (B) or in a pension plan of the employer.
      Subsec. (a)(19). Pub. L. 98-21, Sec. 327(a)(1), added par. (19).
      Subsec. (b). Pub. L. 98-21, Sec. 323(a)(1), substituted "a
    citizen or resident of the United States" for "a citizen of the
    United States" in text preceding par. (1).
      Pub. L. 98-21, Sec. 322(a)(2), added cl. (C) in text preceding
    par. (1).
      Subsec. (b)(5). Pub. L. 98-21, Sec. 101(b)(1), amended par. (5)
    generally. Prior to amendment par. (5) read as follows: "Service
    performed in the employ of any instrumentality of the United
    States, if such instrumentality is exempt from the tax imposed by
    section 3111 by virtue of any provision of law which specifically
    refers to such section (or the corresponding section of prior law)
    in granting such exemption;".
      Subsec. (b)(6). Pub. L. 98-21, Sec. 101(b)(1), amended par. (6)
    generally. Prior to amendment par. (6) read as follows:
      "(A) service performed in the employ of the United States or in
    the employ of any instrumentality of the United States, if such
    service is covered by a retirement system established by a law of
    the United States;
      "(B) service performed, by an individual in the employ of an
    instrumentality of the United States if such an instrumentality was
    exempt from the tax imposed by section 1410 of the Internal Revenue
    Code of 1939 on December 31, 1950, and if such service is covered
    by a retirement system established by such instrumentality; except
    that the provisions of this subparagraph shall not be applicable to
    - 
        "(i) service performed in the employ of a corporation which is
      wholly owned by the United States;
        "(ii) service performed in the employ of a Federal land bank, a
      Federal intermediate credit bank, a bank for cooperatives, a
      Federal land bank association, a production credit association, a
      Federal Reserve Bank, a Federal Home Loan Bank, or a Federal
      Credit Union;
        "(iii) service performed in the employ of a State, county, or
      community committee under the Commodity Stabilization Service;
        "(iv) service performed by a civilian employee, not compensated
      from funds appropriated by the Congress, in the Army and Air
      Force Exchange Service, Army and Air Force Motion Picture
      Service, Navy Exchanges, Marine Corps Exchanges, or other
      activities, conducted by an instrumentality of the United States
      subject to the jurisdiction of the Secretary of Defense, at
      installations of the Department of Defense for the comfort,
      pleasure, contentment, and mental and physical improvement of
      personnel of such Department; or
        "(v) service performed by a civilian employee, not compensated
      from funds appropriated by the Congress, in the Coast Guard
      Exchanges or other activities, conducted by an instrumentality of
      the United States subject to the jurisdiction of the Secretary of
      Transportation, at installations of the Coast Guard for the
      comfort, pleasure, contentment, and mental and physical
      improvement of personnel of the Coast Guard;
      "(C) service performed in the employ of the United States or in
    the employ of any instrumentality of the United States, if such
    service is performed - 
        "(i) as the President or Vice President of the United States or
      as a Member, Delegate, or Resident Commissioner of or to the
      Congress;
        "(ii) in the legislative branch;
        "(iii) in a penal institution of the United States by an inmate
      thereof;
        "(iv) by any individual as an employee included under section
      5351(2) of title 5, United States Code (relating to certain
      interns, student nurses, and other student employees of hospitals
      of the Federal Government), other than as a medical or dental
      intern or a medical or dental resident in training;
        "(v) by any individual as an employee serving on a temporary
      basis in case of fire, storm, earthquake, flood, or other similar
      emergency; or
        "(vi) by any individual to whom subchapter III of chapter 83 of
      title 5, United States Code, does not apply because such
      individual is subject to another retirement system (other than
      the retirement system of the Tennessee Valley Authority);".
      Subsec. (b)(8). Pub. L. 98-21, Sec. 102(b)(1), struck out the
    subpar. (A) designation preceding "service performed", struck out
    subpar. (B) which related to service performed by employees of
    nonprofit organizations, and in par. (8), as so designated
    substituted "except that this paragraph shall not apply" for
    "except that this subparagraph shall not apply".
      Subsec. (i)(5). Pub. L. 98-21, Sec. 101(c)(2), added par. (5).
      Subsec. (k). Pub. L. 98-21, Sec. 102(b)(2), struck out subsec.
    (k) which related to exemption of religious, charitable and certain
    other organizations.
      Subsec. (l). Pub. L. 98-21, Sec. 321(a)(1), substituted
    "Agreements entered into by American employers with respect to
    foreign affiliates" for "Agreements entered into by domestic
    corporations with respect to foreign subsidiaries" in heading.
      Subsec. (l)(1). Pub. L. 98-21, Sec. 321(a)(1), substituted
    "affiliates" for "subsidiaries" in par. (1) heading, and in first
    sentence of provisions preceding subpar. (A), substituted "at the
    American employer's request" for "at the request of any domestic
    corporation", "any American employer (as defined in subsection (h))
    who" for "any such corporation which", "such manner and form" for
    "such form and manner", and "affiliates" for "subsidiaries" after
    "such employer's foreign", and inserted "or residents" after
    "citizens".
      Pub. L. 98-21, Sec. 321(e)(1), substituted "American employer"
    for "domestic corporation", "affiliate" for "subsidiary" and
    "citizens or residents" for "citizens" wherever appearing in second
    and third sentences of provisions preceding subpar. (A) and
    substituted "American employer" for "domestic corporation" in
    subpars. (A) and (B).
      Subsec. (l)(2) to (5). Pub. L. 98-21, Sec. 321(e)(1),
    substituted, wherever appearing, "American employer" for "domestic
    corporation", "American employers" for "domestic corporations",
    "affiliate" for "subsidiary", "affiliates" for "subsidiaries",
    "foreign entity" for "foreign corporation", "foreign entities" for
    "foreign corporations", and "citizens or residents" for "citizens".
      Subsec. (l)(8). Pub. L. 98-21, Sec. 321(a)(2), amended par. (8)
    generally, substituting provision defining a foreign affiliate for
    provision defining a foreign subsidiary of a domestic corporation
    which, for the purposes of this subsection and section 210(a) of
    the Social Security Act, had been defined as a foreign corporation
    not less than 20 percent of the voting stock of which was owned by
    such domestic corporation, or a foreign corporation more than 50
    percent of the voting stock of which was owned by the foreign
    corporation described above.
      Subsec. (l)(9), (10). Pub. L. 98-21, Sec. 321(e)(1), substituted,
    wherever appearing, "American employer" for "domestic corporation",
    "American employers" for "domestic corporations", and "foreign
    entities" for "foreign corporations".
      Subsec. (r)(3)(A). Pub. L. 98-21, Sec. 102(b)(3)(A), substituted
    "subsection (b)(8)" and "section 210(a)(8)" for "subsection
    (b)(8)(A)" and "section 210(a)(8)(A)", respectively, in provisions
    preceding cl. (i).
      Subsec. (r)(4). Pub. L. 98-21, Sec. 102(b)(3)(B), struck out par.
    (4) which related to coordination with coverage of lay employees.
      Subsec. (u)(1). Pub. L. 98-21, Sec. 101(b)(2), substituted
    "sections 3101(b) and 3111(b), subsection (b) shall be applied
    without regard to paragraph (5) thereof" for "sections 3101(b) and
    3111(b) - 
        "(A) paragraph (6) of subsection (b) shall be applied without
      regard to subparagraphs (A), (B), and (C)(i), (ii), and (vi)
      thereof, and
        "(B) paragraph (5) of subsection (b) (and the provisions of law
      referred to therein) shall not apply".
      Subsec. (v). Pub. L. 98-21, Sec. 324(a)(1), added subsec. (v).
      1982 - Subsec. (u). Pub. L. 97-248 added subsec. (u).
      1981 - Subsec. (a). Pub. L. 97-123 inserted "(but, in the case of
    payments made to an employee or any of his dependents this
    subparagraph shall exclude from the term 'wages' only payments
    which are received under a workmen's compensation law)" after
    "sickness or accident disability" in par. (2)(B), and inserted,
    after par. (18), the following provision: "Except as otherwise
    provided in regulations prescribed by the Secretary, any third
    party which makes a payment included in wages solely by reason of
    the parenthetical matter contained in subparagraph (B) of paragraph
    (2) shall be treated for purposes of this chapter and chapter 22 as
    the employer with respect to such wages."
      Subsec. (a)(18). Pub. L. 97-34 substituted "section 127 or 129"
    for "section 127".
      1980 - Subsec. (a)(5)(D). Pub. L. 96-222 added subpar. (D).
      Subsec. (a)(6). Pub. L. 96-499 struck out "(or the corresponding
    section of prior law)" after "section 3101" in subpar. (A) and
    inserted "with respect to remuneration paid to an employee for
    domestic service in a private home of the employer or for
    agricultural labor" after subpar. (B).
      1978 - Subsec. (a)(17). Pub. L. 95-472 added par. (17).
      Subsec. (a)(18). Pub. L. 95-600 added par. (18).
      1977 - Subsec. (a)(7)(C), (10). Pub. L. 95-216, Sec. 356(a),
    substituted "year" for "quarter" and "$100" for "$50", wherever
    appearing.
      Subsec. (a)(16). Pub. L. 95-216, Sec. 356(b), added par. (16).
      Subsec. (b)(10). Pub. L. 95-216, Sec. 356(c), struck out subpar.
    (A) which related to service performed in any calendar quarter in
    the employ of any organization exempt from income tax under section
    501(a) (other than an organization described in section 401(a) or
    under section 521, if the remuneration for such service was less
    than $50, struck out the designation "(B)" preceding the remainder
    of par. (10), and redesignated former cls. (i) and (ii) of former
    subpar. (B) as subpars. (A) and (B).
      Subsecs. (b)(17)(A), (g)(4)(B). Pub. L. 95-216, Sec. 356(d),
    substituted "year" for "quarter".
      Subsec. (k)(4)(A). Pub. L. 95-216, Sec. 312(b)(2), (f),
    substituted "(or, if later, as of the earliest date on which it
    satisfies clause (ii) of this subparagraph)" for "or any subsequent
    date" in cl. (i) and, in provisions following cl. (ii), inserted
    "(subject to subparagraph (C))" after "effective".
      Subsec. (k)(4)(B)(ii). Pub. L. 95-216, Sec. 312(b)(4),
    substituted "first day of the calendar quarter" for "date".
      Subsec. (k)(4)(B)(iii). Pub. L. 95-216, Sec. 312(g), added cl.
    (iii).
      Subsec. (k)(4)(C). Pub. L. 95-216, Sec. 312(b)(1), added subpar.
    (C).
      Subsec. (k)(5). Pub. L. 95-216, Sec. 312(a)(1), substituted
    "prior to April 1, 1978," for "prior to the expiration of 180 days
    after the date of the enactment of this paragraph," in subpar. (B),
    and, in provisions following subpar. (B), substituted "April 1,
    1978" for "the 181st day after the date of enactment of this
    paragraph" and substituted "April 1, 1978," for "such 181st day".
      Subsec. (k)(6). Pub. L. 95-216, Sec. 312(b)(3), inserted "(except
    as provided in paragraph (4)(C))" after "services involved" in
    introductory provisions.
      Subsec. (k)(7). Pub. L. 95-216, Sec. 312(a)(2), substituted
    "prior to April 1, 1978," for "prior to the expiration of 180 days
    after the date of the enactment of this paragraph", "April 1,
    1978," for "the 181st day after such date," and "prior to that
    date" for "prior to the first day of the calendar quarter in which
    such 181st day occurs".
      Subsec. (k)(8). Pub. L. 95-216, Sec. 312(a)(3), (d), amended par.
    (8) first by substituting "prior to April 1, 1978," for "by the end
    of the 180-day period following the date of the enactment of this
    paragraph", "prior to April 1, 1978" for "within that period", and
    "on that date" for "on the 181st day following that date", and then
    further amending par. (8) as so amended by dividing the existing
    provisions into introductory provisions, subpar. (B), and closing
    provisions, inserting subpars. (A) and (C), substituting "by March
    31, 1978" for "prior to April 1, 1978", "by that date" for "prior
    to April 1, 1978", and "on April 1, 1978" for "on that date" in
    subpar. (B) as so redesignated, and, in closing provisions,
    inserting ", or with respect to service constituting employment by
    reason of such request," after "in which the date of such filing or
    constructive filing occurs".
      Subsec. (s). Pub. L. 95-216, Sec. 314(a), added subsec. (s).
      Subsec. (t). Pub. L. 95-216, Sec. 315(a), added subsec. (t).
      1976 - Subsec. (b). Pub. L. 94-455, Sec. 1903(a)(3)(A),
    substituted ", of whatever nature, performed" for "performed after
    1936 and prior to 1955 which was employment for purposes of
    subchapter A of chapter 9 of the Internal Revenue Code of 1939
    under the law applicable to the period in which such service was
    performed, and any service, of whatever nature, performed after
    1954" in introductory text.
      Subsec. (b)(1). Pub. L. 94-455, Sec. 1903(a)(3)(B), struck out
    "65 Stat. 119;" before "7 U.S.C. 1461-1468".
      Subsec. (b)(6)(B)(v). Pub. L. 94-455, Sec. 1903(a)(3)(C),
    substituted "Secretary of Transportation" for "Secretary of the
    Treasury".
      Subsec. (b)(8)(B). Pub. L. 94-563, Sec. 1(b), inserted "or deemed
    to have been so filed under paragraph (4) or (5) of such
    subsection" after "filed pursuant to subsection (k) (or the
    corresponding subsection of prior law)" in provisions preceding cl.
    (i), inserted "(or deemed to have been filed)" after "filed" in
    cls. (i), (ii), and (iii), and substituted "is (or is deemed to be)
    in effect" for "is in effect" in provisions following cl. (iii).
      Subsec. (b)(12)(B). Pub. L. 94-455, Sec. 1906(b)(13)(C),
    substituted "to the Secretary of the Treasury" for "to the
    Secretary".
      Subsec. (b)(20). Pub. L. 94-455, Sec. 1207(e)(1)(A), added par.
    (20).
      Subsec. (g)(3). Pub. L. 94-455, Sec. 1903(a)(3)(D), struck out
    "46 Stat. 1550, Sec. 3;" before "12 U.S.C. 1141j".
      Subsec. (k)(1). Pub. L. 94-455, Sec. 1903(a)(3)(E), redesignated
    subpar. (G) as (F). Former subpars. (F) and (H), which related to
    the right of an organization to request before 1960 to have a
    certificate effective where such certificate was filed after 1955
    but prior to the enactment of this subparagraph and the right of an
    organization to amend a certificate filed before 1966 to make such
    certificate effective for an earlier date than had been originally
    established, respectively, were struck out.
      Subsec. (k)(2). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out
    "or his delegate" after "Secretary" wherever appearing.
      Subsec. (k)(4) to (8). Pub. L. 94-563, Sec. 1(c), added pars. (4)
    to (8).
      Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or his delegate"
    after "Secretary" wherever appearing.
      Subsec. (l)(1). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out
    "or his delegate" after "Secretary".
      Subsec. (l)(2). Pub. L. 94-455, Sec. 1903(a)(3)(F), struck out ",
    but in no case prior to January 1, 1955" after "specified in the
    agreement".
      Subsec. (l)(4) to (7), (10). Pub. L. 94-455, Sec. 1906(b)(13)(a),
    struck out "or his delegate" after "Secretary" wherever appearing.
      Subsec. (m)(1). Pub. L. 94-455, Sec. 1903(a)(3)(G), struck out
    "after December 1956" after "include service performed".
      1973 - Subsec. (a)(1). Pub. L. 93-233, Sec. 5(b)(2), effective
    with respect to remuneration paid after 1973, substituted "$13,200"
    for "$12,600" in two places.
      Pub. L. 93-233, Sec. 5(d), applicable only with respect to
    remuneration paid after 1973 (as provided in section 5(e) of Pub.
    L. 93-233, set out as a note under section 409 of Title 42),
    amended section 203(b)(2)(C) of the Pub. L. 92-336 (set out as 1973
    Amendment note hereunder) substituting "$13,200" for "$12,600".
      Pub. L. 93-66, Sec. 203(b)(2), effective with respect to
    remuneration paid after 1973, substituted "$12,600" for "$12,000"
    in two places.
      Pub. L. 93-66, Sec. 203(d), applicable only with respect to
    remuneration paid after, and taxable years beginning after, 1973
    (as provided in section 203(e) of Pub. L. 93-66, set out as a note
    under section 409 of Title 42), amended section 203(b)(2)(C) of
    Pub. L. 92-336 (set out as 1972 Amendment note hereunder)
    substituting "$12,600" for "$12,000".
      1972 - Subsec. (a)(1). Pub. L. 92-336, Sec. 203(b)(2)(A),
    substituted "$10,800" for "$9,000" in two places.
      Pub. L. 92-336, Sec. 203(b)(2)(B), effective with respect to
    remuneration paid after 1973, substituted "$12,000" for "$10,800"
    in two places.
      Pub. L. 92-336, Sec. 203(b)(2)(C), effective with respect to
    remuneration paid after 1974, substituted "the contribution and
    benefit base (as determined under section 230 of the Social
    Security Act)" for "$12,000" in two places, and "the calendar year
    with respect to which such contribution and benefit base is
    effective" for "any calendar year".
      Subsec. (a)(9). Pub. L. 92-603, Sec. 104(i), substituted uniform
    provision of 62 years of age, for separate provisions for men and
    women of 65 and 62 years, respectively.
      Subsec. (a)(14). Pub. L. 92-603, Sec. 122(b), added par. (14).
      Subsec. (a)(15). Pub. L. 92-603, Sec. 138(b), added par. (15).
      Subsec. (b)(7)(D). Pub. L. 92-603, Sec. 128(b), added subpar.
    (D).
      Subsec. (b)(8)(A). Pub. L. 92-603, Sec. 123(a)(2), inserted
    provision that this subparagraph shall not apply to service
    performed by a member of such religious order in the exercise of
    such duties if an election of coverage under subsec. (r) is in
    effect with respect to such order, or with respect to the
    autonomous subdivision thereof to which such member belongs.
      Subsec. (b)(10)(B). Pub. L. 92-603, Sec. 129(a)(2), inserted
    provisions relating to service performed in the employ of
    organizations described in section 509(a)(3) of this title.
      Subsec. (i)(4). Pub. L. 92-603, Sec. 123(c)(2), added par. (4).
      Subsec. (r). Pub. L. 92-603, Sec. 123(b), added subsec. (r).
      1971 - Subsec. (a)(1). Pub. L. 92-5 substituted "$9,000" for
    "$7,800" in two places.
      1969 - Subsec. (k)(1)(F)(i), (G)(i), (H)(i). Pub. L. 91-172, Sec.
    943(c)(1)-(3), inserted "or pay tax" after "tax return".
      1968 - Subsec. (a)(1). Pub. L. 90-248, Sec. 108(b)(2),
    substituted "$7,800" for "$6,600" wherever appearing.
      Subsec. (a)(13). Pub. L. 90-248, Sec. 504(a), added par. (13).
      Subsec. (b)(3)(B). Pub. L. 90-248, Sec. 123(b), provided for
    inclusion of family employment in a private home in definition of
    "employment," upon compliance with conditions described in cls. (i)
    to (iii).
      Subsec. (b)(6)(C)(iv). Pub. L. 90-248, Sec. 403(i)(1),
    substituted "section 5351(2) of title 5, United States Code" for
    "section 2 of the Act of August 4, 1967" and struck out "; 5
    U.S.C., sec. 1052" at end of parenthetical text.
      Subsec. (b)(6)(C)(vi). Pub. L. 90-248, Sec. 403(i)(2),
    substituted "subchapter III of chapter 83 of title 5, United States
    Code," for "the Civil Service Retirement Act".
      Subsec. (b)(7)(C)(ii). Pub. L. 90-248, Sec. 403(i)(3),
    substituted "section 5351(2) of title 5, United States Code" for
    "section 2 of the Act of August 4, 1947" and struck out "; 5 U.S.C.
    1052" at end of parenthetical text.
      1965 - Subsec. (a)(1). Pub. L. 89-97, Sec. 320(b)(2), substituted
    "$6,600" for "$4,800" wherever appearing.
      Subsec. (a)(12). Pub. L. 89-97, Sec. 313(c)(3), added par. (12).
      Subsec. (b)(6)(C)(iv). Pub. L. 89-97, Sec. 311(b)(4), inserted ",
    other than as a medical or dental intern or a medical or dental
    resident in training".
      Subsec. (b)(7)(C). Pub. L. 89-97, Sec. 317(b)(3), added subpar.
    (C).
      Subsec. (b)(13). Pub. L. 89-97, Sec. 311(b)(5), struck out from
    the definition of employment the exclusion of service performed as
    an intern in the employ of a hospital by an individual who has
    completed a 4 years' course in a medical school chartered or
    approved pursuant to State law.
      Subsec. (k)(1)(B)(iii). Pub. L. 89-97, Sec. 316(a)(1),
    substituted "such date may not be earlier than the first day of the
    twentieth" for ", in the case of a certificate filed prior to
    January 1, 1960, such date may not be earlier than January 1, 1956,
    and in the case of a certificate filed after 1959, such date may
    not be earlier than the first day of the fourth".
      Subsec. (k)(1)(H). Pub. L. 89-97, Sec. 316(b), added subpar. (H).
      Subsec. (q). Pub. L. 89-97, Sec. 313(c)(4), added subsec. (q).
      1964 - Subsec. (a)(11). Pub. L. 88-650 added par. (11).
      Pub. L. 88-272 substituted "is a plan described in section
    403(a), or" for "meets the requirements of section 401(a)(3), (4),
    (5), and (6)" in subpar. (5)(B), and added subpar. (5)(C).
      1961 - Subsec. (b)(19). Pub. L. 87-256 added par. (19).
      Subsec. (i)(3). Pub. L. 87-293, Sec. 202(a)(1), added par. (3).
      Subsec. (p). Pub. L. 87-293, Sec. 202(a)(2), added subsec. (p).
      1960 - Subsec. (b)(3). Pub. L. 86-778, Sec. 104(b), designated
    existing provisions as cl. (A) and struck out provisions which
    related to service performed by an individual in the employ of his
    son or daughter, and added cl. (B).
      Subsec. (b)(7). Pub. L. 86-778, Sec. 103(n), excluded service in
    the employ of the Government of Guam or the Government of American
    Samoa or any political subdivision thereof, or of any
    instrumentality of any one or more of the foregoing which is wholly
    owned thereby.
      Subsec. (b)(18). Pub. L. 86-778, Sec. 103(o), added par. (18).
      Subsec. (e). Pub. L. 86-778, Sec. 103(p), struck out a reference
    to Hawaii in cl. (1), and included Guam and American Samoa and cls.
    (1) and (2).
      Pub. L. 86-624 struck out "Hawaii," before "the District of
    Columbia", in cl. (1).
      Subsec. (k)(1)(A). Pub. L. 86-778, Sec. 105(a)(1), (2), struck
    out "and that at least two-thirds of its employees concur in the
    filing of the certificate" after "extended to service performed by
    its employees", and substituted "of each employee (if any) who
    concurs" for "of each employee who concurs".
      Subsec. (k)(1)(E). Pub. L. 86-778, Sec. 105(a)(3), substituted
    "in either group, or may file a separate certificate pursuant to
    such subparagraph with respect to the employees in each group" for
    "in one of the groups if at least two-thirds of the employees in
    such group concur in the filing of the certificate. The
    organization may also file such a certificate with respect to the
    employees in the other group if at least two-thirds of the
    employees in such other group concur in the filing of such
    certificate."
      1959 - Subsec. (b)(6)(B)(ii). Pub. L. 86-168 substituted "Federal
    land bank association" for "national farm loan association", and
    included service in the employ of Federal land banks, Federal
    intermediate credit banks and banks for cooperatives.
      Subsec. (e). Pub. L. 86-70 struck out "Alaska," before "Hawaii".
      1958 - Subsec. (a)(1). Pub. L. 85-840, Sec. 402(b), substituted
    "$4,800" for "$4,200" wherever appearing.
      Subsec. (b)(1). Pub. L. 85-840, Sec. 404(a), struck out
    provisions which excluded from definition of "employment" service
    performed in connection with the production or harvesting of any
    commodity defined as an agricultural commodity in section 1141j of
    title 12.
      Subsec. (b)(8)(B). Pub. L. 85-840, Sec. 405(b), made subparagraph
    inapplicable to service performed during the period for which a
    certificate is in effect if such service is performed by an
    employee who, after the calendar quarter in which the certificate
    was filed with respect to a group described in section 321(k)(1)(E)
    of this title, became a member of such group, and made subparagraph
    applicable with respect to service performed by an employee as a
    member of a group described in section 3121(k)(1)(E) of this title
    with respect to which no certificate is in effect.
      Subsec. (k)(1). Pub. L. 85-840, Sec. 405(a), permitted amendment
    of the list at any time prior to the expiration of the twenty-
    fourth month following the calendar quarter in which the
    certificate is filed, allowed an organization to provide that the
    certificate shall be in effect for the period beginning with the
    first day of any calendar quarter preceding the calendar quarter in
    which the certificate is filed, except that, in the case of a
    certificate filed prior to Jan. 1, 1960, such date may not be
    earlier than Jan. 1, 1956, and in the case of a certificate filed
    after 1959, such date may not be earlier than the first day of the
    fourth calendar quarter preceding the quarter in which such
    certificate is first made the certificate effective in the case of
    services performed by an employee whose name appears on a
    supplemental list only with respect to service performed by the
    employee for the period beginning with the first day of the
    calendar quarter in which the supplemental list is filed, required
    organizations described in subpar. (A) which employ both
    individuals who are in positions covered by a pension, annuity,
    retirement, or similar fund or system established by a State or
    political subdivision thereof and individuals who are not in such
    positions, to divide their employees into two separate groups,
    authorized the filing of requests by organizations which filed
    certificates after 1955 but prior to Aug. 28, 1958, to have such
    certificates effective, with respect to services of certain
    individuals, for the period beginning with the first day of any
    calendar quarter preceding the first calendar quarter for which
    they are effective and following the last calendar quarter of 1955,
    and provided for the due date and payment of tax for certain
    calendar quarters and for the expiration of the statutory period of
    assessment.
      Subsec. (l)(3). Pub. L. 85-866 substituted "by" for "be" in
    heading.
      1956 - Subsec. (a)(8)(B). Act Aug. 1, 1956, ch. 836, Sec.
    201(h)(1), included within definition of wages cash remuneration of
    $150 or more, and cash remuneration computed on a time basis where
    the employee performs agricultural labor for the employer on 20
    days or more during the calendar year.
      Subsec. (a)(9). Act Aug. 1, 1956, ch. 836, Sec. 201(b), excluded
    payments made to a woman after she attains the age of 62.
      Subsec. (b)(1)(B). Act Aug. 1, 1956, ch. 836, Sec. 201(c),
    excepted from term "employment" services performed by foreign
    agricultural workers lawfully admitted from any foreign country or
    possession thereof, on a temporary basis to perform agricultural
    labor.
      Subsec. (b)(6)(B)(ii). Act Aug. 1, 1956, ch. 836, Sec. 201(d)(1),
    included service performed in the employ of a Federal Home Loan
    Bank.
      Subsec. (b)(6)(C)(vi). Act Aug. 1, 1956, ch. 836, Sec. 201(d)(2),
    substituted "Civil Service Retirement Act" for "Civil Service
    Retirement Act of 1930", and inserted "(other than the retirement
    system of the Tennessee Valley Authority)" after "retirement
    system".
      Subsec. (b)(16), (17). Act Aug. 1, 1956, ch. 836, Secs.
    201(e)(1), 121d, added pars. (16) and (17).
      Subsec. (i). Act Aug. 1, 1956, ch. 837, Sec. 410, designated
    existing provisions as par. (1) and added par. (2).
      Subsec. (k)(1). Act Aug. 1, 1956, ch. 836, Sec. 201(k), (l),
    inserted "or at any time prior to January 1, 1959, whichever is the
    later" after "the certificate is in effect", and substituted "the
    first day of the calendar quarter in which such certificate is
    filed or the first day of the succeeding calendar quarter, as may
    be specified in the certificate," for "the first day following the
    close of the calendar quarter in which such certificate is filed,".
      Subsec. (l)(6). Act Aug. 1, 1956, ch. 836, Sec. 103(j), inserted
    reference to the Federal Disability Insurance Trust Fund.
      Subsec. (l)(8)(A). Act Aug. 1, 1956, ch. 836, Sec. 201(j),
    substituted "not less than 20 percent" for "more than 50 percent".
      Subsecs. (m), (n). Act Aug. 1, 1956, ch. 837, Sec. 411(a), added
    subsecs. (m) and (n).
      Subsec. (o). Act Aug. 1, 1956, ch. 836, Sec. 201(h)(2), added
    subsec. (o).
      1954 - Subsec. (a)(1). Act Sept. 1, 1954, Sec. 204(a),
    substituted "$4,200" for "$3,600" wherever appearing.
      Subsec. (a)(7)(B). Act Sept. 1, 1954, Sec. 204(b)(1), made
    coverage of domestic service dependent solely on receipt of $50 in
    cash wages in a calendar quarter by an employee from an employer
    for such service.
      Subsec. (a)(7)(C). Act Sept. 1, 1954, Sec. 204(b)(2), added
    subpar. (C).
      Subsec. (a)(8). Act Sept. 1, 1954, Sec. 204(b)(3), designated
    existing provisions as subpar. (A) and added subpar. (B).
      Subsec. (b)(1). Act Sept. 1, 1954, Sec. 205(a), made coverage of
    agricultural labor depend solely on the payment of cash
    remuneration of $100 or more per year, thereby eliminating the need
    for an agricultural laborer to have served a qualifying calendar
    quarter and to have worked on a full time basis for 60 days during
    a succeeding calendar quarter and to have received $50 or more for
    his labor during such succeeding calendar quarter, removed the
    specific exception from employment of services performed in
    connection with the ginning of cotton, and added an exception for
    services performed by West Indian agricultural workers lawfully
    admitted to the United States on a temporary basis.
      Subsec. (b)(3). Act Sept. 1, 1954, Sec. 205(b), struck out par.
    (3) and redesignated pars. (4) to (14) as (3) to (13),
    respectively.
      Subsec. (b)(4). Act Sept. 1, 1954, Sec. 205(c), amended par. (4),
    as redesignated, to make the exception with respect to services on
    non-American vessels or aircraft applicable only if the individual
    is not a United States citizen or the employer is not an American
    employer.
      Subsec. (b)(6)(B). Act Sept. 1, 1954, Sec. 205(d)(1)(A), amended
    par. (6), as redesignated, by inserting in subpar. (B) "by an
    individual" after "service is performed" and "and if such service
    is covered by a retirement system established by such
    instrumentality" after "December 31, 1950".
      Subsec. (b)(6)(B)(v). Act Sept. 1, 1954, Sec. 205(d)(1)(B),
    amended par. (6), as redesignated, by adding cl. (v) to subpar.
    (B).
      Subsec. (b)(6)(C). Act Sept. 1, 1954, Sec. 205(d)(2), struck out
    exception from coverage for services in the following categories:
    temporary employees in the Post Office Department field service;
    temporary census taking employees of the Bureau of the Census;
    Federal employees paid on a contract or fee basis; Federal
    employees receiving compensation of $12 a year or less; certain
    consular agents; individuals employed under Federal unemployment
    relief programs; and members of State, county, or community
    committees under the Commodity Stabilization Service and similar
    bodies, unless such bodies are composed exclusively of full-time
    Federal employees, and limited the exclusion of inmates or patients
    of United States institutions to inmates of penal institutions.
      Subsec. (b)(14) to (17). Act Sept. 1, 1954, Sec. 205(e), struck
    out par. (15) and redesignated pars. (16) and (17) as (14) and
    (15), respectively.
      Subsec. (c). Act Sept. 1, 1954, Sec. 205(b), substituted
    "subsection (b)(9)" for "subsection (b)(10)".
      Subsec. (d)(3)(C). Act Sept. 1, 1954, Sec. 206(a), struck out
    requirement that performance of services of homeworkers be subject
    to State licensing requirements.
      Subsec. (k)(1). Act Sept. 1, 1954, Secs. 205(b), 207, substituted
    "(b)(8)(B)" for "(b)(9)(B)" and provided that the list accompanying
    any certificate filed by a nonprofit organization with respect to
    its lay employees may be amended only within a period of two years
    after the certificate takes effect and provided that a supplemental
    list filed after the first month following the first calendar
    quarter for which the certificate is in effect shall be in effect
    only as to those services performed by an individual on the list
    which are performed by him after the calendar quarter in which the
    supplemental list is filed.
      Subsec. (l). Act Sept. 1, 1954, Sec. 209, added subsec. (l).

-CHANGE-
                              CHANGE OF NAME                          
      "United States magistrate judge" substituted for "United States
    magistrate" in subsec. (b)(5)(E) pursuant to section 321 of Pub. L.
    101-650, set out as a note under section 631 of Title 28, Judiciary
    and Judicial Procedure.


-MISC2-
                     EFFECTIVE DATE OF 2004 AMENDMENTS                 
      Amendment by Pub. L. 108-375 applicable to travel benefits
    provided after Oct. 28, 2004, see section 585(b)(3) of Pub. L. 108-
    375, set out as a note under section 134 of this title.
      Amendment by section 251(a)(1)(A) of Pub. L. 108-357 applicable
    to stock acquired pursuant to options exercised after Oct. 22,
    2004, see section 251(d) of Pub. L. 108-357, set out as a note
    under section 421 of this title.
      Amendment by section 320(b)(1) of Pub. L. 108-357 applicable to
    amounts received by an individual in taxable years beginning after
    Dec. 31, 2003, see section 320(c) of Pub. L. 108-357, set out as a
    note under section 108 of this title.
      Amendment by section 802(c)(1) of Pub. L. 108-357 effective Mar.
    4, 2003, see section 802(d) of Pub. L. 108-357, set out as an
    Effective Date note under section 4985 of this title.

                     EFFECTIVE DATE OF 2003 AMENDMENT                 
      Amendment by Pub. L. 108-121 applicable to taxable years
    beginning after Dec. 31, 2002, see section 106(c) of Pub. L. 108-
    121, set out as a note under section 134 of this title.

                     EFFECTIVE DATE OF 1998 AMENDMENT                 
      Pub. L. 105-277, div. A, Sec. 101(h) [title VIII, Sec. 805], Oct.
    21, 1998, 112 Stat. 2681-480, 2681-538, provided that: "Except as
    otherwise specifically provided, this title [amending this section
    and section 410 of Title 42, The Public Health and Welfare, and
    amending provisions set out as a note under this section] and the
    amendments made by this title shall take effect as if included in
    the enactment of title XI of the Balanced Budget Act of 1997 [title
    XI of Pub. L. 105-33, see Effective Date of 1997 Amendment note
    below]."

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Pub. L. 105-33, title XI, Sec. 11246(b)(4), formerly Sec.
    11246(b)(3), Aug. 5, 1997, 111 Stat. 756, renumbered Sec.
    11246(b)(4), by Pub. L. 105-277, div. A, Sec. 101(h) [title VIII,
    Sec. 802(a)(1)], Oct. 21, 1998, 112 Stat. 2681-480, 2681-532,
    provided that: "The amendments made by this subsection [amending
    this section and section 410 of Title 42, The Public Health and
    Welfare] shall apply with respect to all months beginning after the
    date on which the Director of the Office of Personnel Management
    issues regulations to carry out section 11-1726, District of
    Columbia Code (as amended by paragraph (1))."

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Section 1116(a)(3) of Pub. L. 104-188 provided that:
      "(A) In general. - The amendments made by this subsection
    [amending this section, section 6050A of this title, and section
    410 of Title 42, The Public Health and Welfare] shall apply to
    remuneration paid - 
        "(i) after December 31, 1994, and
        "(ii) after December 31, 1984, and before January 1, 1995,
      unless the payor treated such remuneration (when paid) as being
      subject to tax under chapter 21 of the Internal Revenue Code of
      1986.
      "(B) Reporting requirement. - The amendment made by paragraph
    (1)(C) [amending section 6050A of this title] shall apply to
    remuneration paid after December 31, 1996."
      Amendment by section 1421(b)(8)(A) of Pub. L. 104-188 applicable
    to taxable years beginning after Dec. 31, 1996, see section 1421(e)
    of Pub. L. 104-188, set out as a note under section 72 of this
    title.
      Section 1458(c)(2) of Pub. L. 104-188 provided that: "The
    amendments made by subsection (b) [amending this section and
    section 409 of Title 42, The Public Health and Welfare] shall apply
    to remuneration paid after December 31, 1996."

                     EFFECTIVE DATE OF 1994 AMENDMENTS                 
      Amendment by section 2(a)(1)(A), (B) of Pub. L. 103-387
    applicable to remuneration paid after Dec. 31, 1993, and amendment
    by section 2(a)(1)(C) of Pub. L. 103-387 applicable to services
    performed after Dec. 31, 1994, see section 2(a)(3) of Pub. L. 103-
    387, set out as a note under section 3102 of this title.
      Amendment by section 108(h)(2) of Pub. L. 103-296 effective Mar.
    31, 1995, see section 110(a) of Pub. L. 103-296, set out as a note
    under section 401 of Title 42, The Public Health and Welfare.
      Amendment by section 303(a)(2), (b)(2) of Pub. L. 103-296
    applicable with respect to service performed on or after Jan. 1,
    1995, see section 303(e) of Pub. L. 103-296, set out as a note
    under section 410 of Title 42.
      Amendment by section 319(a)(1), (5) of Pub. L. 103-296 applicable
    with respect to service performed after calendar quarter following
    calendar quarter in which Aug. 15, 1994, occurs, see section 319(c)
    of Pub. L. 103-296, set out as a note under section 1402 of this
    title.
      Amendment by section 320(a)(1)(C) of Pub. L. 103-296 effective
    with calendar quarter following Aug. 15, 1994, see section 320(c)
    of Pub. L. 103-296, set out as a note under section 871 of this
    title.

                     EFFECTIVE DATE OF 1993 AMENDMENT                 
      Amendment by Pub. L. 103-66 applicable to 1994 and later calendar
    years, see section 13207(e) of Pub. L. 103-66, set out as a note
    under section 1402 of this title.

                     EFFECTIVE DATE OF 1992 AMENDMENTS                 
      Amendment by Pub. L. 102-572 effective Oct. 29, 1992, see section
    911 of Pub. L. 102-572, set out as a note under section 171 of
    Title 28, Judiciary and Judicial Procedure.
      Amendment by Pub. L. 102-318 applicable to distributions after
    Dec. 31, 1992, see section 521(e) of Pub. L. 102-318, set out as a
    note under section 402 of this title.

                     EFFECTIVE DATE OF 1990 AMENDMENT                 
      Amendment by section 11331(a) of Pub. L. 101-508 applicable to
    1991 and later calendar years, see section 11331(e) of Pub. L. 101-
    508, set out as a note under section 1402 of this title.
      Section 11332(d) of Pub. L. 101-508 provided that: "The
    amendments made by this section [amending this section and sections
    410 and 418 of Title 42, The Public Health and Welfare] shall apply
    with respect to service performed after July 1, 1991."

                     EFFECTIVE DATE OF 1989 AMENDMENTS                 
      Amendment by Pub. L. 101-239 applicable with respect to any
    agreement in effect under section 3121(l) of this title on or after
    June 15, 1989, with respect to which no notice of termination is in
    effect on such date, see section 10201(c) of Pub. L. 101-239, set
    out as a note under section 406 of this title.
      Amendment by Pub. L. 101-140 effective as if included in section
    1151 of Pub. L. 99-514, see section 203(c) of Pub. L. 101-140, set
    out as a note under section 79 of this title.

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Section 1011B(a)(22)(F) of Pub. L. 100-647 provided that: "The
    amendments made by this paragraph [amending this section, sections
    3231, 3306, and 3401 of this title, and section 409 of Title 42,
    The Public Health and Welfare] shall not apply to any individual
    who separated from service with the employer before January 1,
    1989."
      Section 1018(r)(2)(B) of Pub. L. 100-647 provided that: "The
    amendment made by subparagraph (A) [amending this section] shall
    apply to services performed after March 31, 1986."
      Amendment by sections 1001(d)(2)(C)(i), (g)(4)(B)(i), 1011(e)(8),
    1011B(a)(23)(A), and 1018(u)(35) of Pub. L. 100-647 effective,
    except as otherwise provided, as if included in the provision of
    the Tax Reform Act of 1986, Pub. L. 99-514, to which such amendment
    relates, see section 1019(a) of Pub. L. 100-647, set out as a note
    under section 1 of this title.
      Amendment by section 3043(c)(2) of Pub. L. 100-647 applicable to
    all periods beginning before, on, or after Nov. 10, 1988, with no
    inference created as to existence or nonexistence or scope of any
    exemption from tax for income derived from fishing rights secured
    as of Mar. 17, 1988, by any treaty, law, or Executive Order, see
    section 3044 of Pub. L. 100-647, set out as an Effective Date note
    under section 7873 of this title.
      Section 8015(b)(3) of Pub. L. 100-647 provided that: "The
    amendments made by this subsection [amending this section and
    section 410 of Title 42, The Public Health and Welfare] shall apply
    as if such amendments had been included or reflected in section 304
    of the Federal Employees' Retirement System Act of 1986 (100 Stat.
    606) [Pub. L. 99-335] at the time of its enactment [June 6, 1986]."
      Section 8015(c)(3) of Pub. L. 100-647 provided that: "The
    amendments made by this subsection [amending this section and
    section 410 of Title 42] shall apply to any individual only upon
    the performance by such individual of service described in
    subparagraph (C), (D), (E), (F), (G), or (H) of section 210(a)(5)
    of the Social Security Act (42 U.S.C. 410(a)(5)) on or after the
    date of the enactment of this Act [Nov. 10, 1988]."
      Amendment by section 8016(a)(3)(A), (4)(A), (C) of Pub. L. 100-
    647 effective Nov. 10, 1988, except that any amendment to a
    provision of a particular Public Law which is referred to by its
    number, or to a provision of the Social Security Act [42 U.S.C. 301
    et seq.], or to this title as added or amended by a provision of a
    particular Public Law which is so referred to, effective as though
    included or reflected in the relevant provisions of that Public Law
    at the time of its enactment, see section 8016(b) of Pub. L. 100-
    647, set out as a note under section 3111 of this title.
      Section 8017(c) of Pub. L. 100-647 provided that: "The amendments
    made by this section [amending this section and section 409 of
    Title 42, The Public Health and Welfare] shall take effect as if
    included in the amendments made by section 9002 of the Omnibus
    Budget Reconciliation Act of 1987 [Pub. L. 100-203]."

                     EFFECTIVE DATE OF 1987 AMENDMENT                 
      Section 9001(d) of Pub. L. 100-203 provided that: "The amendments
    made by this section [amending this section and sections 409, 410,
    and 429 of Title 42, The Public Health and Welfare] shall apply
    with respect to remuneration paid after December 31, 1987."
      Section 9002(c) of Pub. L. 100-203 provided that: "The amendments
    made by this section [amending this section and section 409 of
    Title 42] shall apply with respect to remuneration for agricultural
    labor paid after December 31, 1987."
      Section 9003(b) of Pub. L. 100-203, as amended by Pub. L. 100-
    647, title VIII, Sec. 8013(a), Nov. 10, 1988, 102 Stat. 3789,
    provided that: "The amendments made by subsection (a) [amending
    this section and section 409 of Title 42] shall apply with respect
    to group-term life insurance coverage in effect after December 31,
    1987, except that such amendments shall not apply with respect to
    payments by the employer (or a successor of such employer) for
    group-term life insurance for such employer's former employees who
    separated from employment with the employer on or before December
    31, 1988, to the extent that such payments are not for coverage for
    any such employee for any period for which such employee is
    employed by such employer (or a successor of such employer) after
    the date of such separation."
      [Section 8013(b) of Pub. L. 100-647 provided that: "The amendment
    made by subsection (a) [amending section 9003(b) of Pub. L. 100-
    203, set out above] shall apply as if such amendment had been
    included or reflected in section 9003(b) of the Omnibus Budget
    Reconciliation Act of 1987 [Pub. L. 100-203] at the time of its
    enactment."]
      Section 9004(c) of Pub. L. 100-203 provided that: "The amendments
    made by this section [amending this section and section 410 of
    Title 42] shall apply with respect to to remuneration paid after
    December 31, 1987."
      Section 9005(c) of Pub. L. 100-203 provided that: "The amendments
    made by this section [amending this section and section 410 of
    Title 42] shall apply with respect to to remuneration paid after
    December 31, 1987."
      Amendment by section 9006(a), (b)(2) of Pub. L. 100-203
    applicable with respect to tips received and wages paid on or after
    Jan. 1, 1988, see section 9006(c) of Pub. L. 100-203, set out as a
    note under section 3111 of this title.

                     EFFECTIVE DATE OF 1986 AMENDMENTS                 
      Amendment by section 122(e)(1) of Pub. L. 99-514 applicable to
    prizes and awards granted after Dec. 31, 1986, see section 151(c)
    of Pub. L. 99-514, set out as a note under section 1 of this title.
      Amendment by section 1108(g)(7) of Pub. L. 99-514 applicable to
    years beginning after Dec. 31, 1986, see section 1108(h) of Pub. L.
    99-514, set out as a note under section 219 of this title.
      Amendment by section 1151(d)(2)(A) of Pub. L. 99-514 applicable
    to taxable years beginning after Dec. 31, 1983, see section
    1151(k)(5) of Pub. L. 99-514, set out as a note under section 79 of
    this title.
      Amendment by section 1882(c) of Pub. L. 99-514 effective, except
    as otherwise provided, as if included in the provisions of the Tax
    Reform Act of 1984, Pub. L. 98-369, div. A, to which such amendment
    relates, see section 1881 of Pub. L. 99-514, set out as a note
    under section 48 of this title.
      Section 1895(b)(18)(C) of Pub. L. 99-514 provided that: "The
    amendments made by this paragraph [amending this section and
    section 410 of Title 42, The Public Health and Welfare] shall apply
    to services performed after March 31, 1986."
      Amendment by Pub. L. 99-509, except as otherwise provided,
    effective with respect to payments due with respect to wages paid
    after Dec. 31, 1986, including wages paid after such date by a
    State (or political subdivision thereof) that modified its
    agreement pursuant to section 418(e)(2) of Title 42, see section
    9002(d) of Pub. L. 99-509, set out as a note under section 418 of
    Title 42.
      Amendment by section 12112(b) of Pub. L. 99-272 effective with
    respect to service performed after Dec. 31, 1983, see section
    12112(c) of Pub. L. 99-272, set out as a note under section 409 of
    Title 42.
      Section 13205(d)(1) of Pub. L. 99-272 provided that: "The
    amendments made by subsection (a) [amending this section and
    sections 1402, 3122, 3125, 6205, and 6413 of this title] shall
    apply to services performed after March 31, 1986."

                     EFFECTIVE DATE OF 1985 AMENDMENT                 
      Amendment by Pub. L. 99-221 applicable to any return to
    performance of service in employ of United States, or of an
    instrumentality thereof, after 1983, see section 3(c) of Pub. L. 99-
    221, set out as a note under section 410 of Title 42, The Public
    Health and Welfare.

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by section 67(c) of Pub. L. 98-369 applicable to
    payments under agreements entered into or renewed after June 14,
    1984, in taxable years ending after such date, with contracts
    entered into before June 15, 1984, which are amended after June 14,
    1984, in any significant relevant aspect to be treated as a
    contract entered into after June 14, 1984, see section 67(e) of
    Pub. L. 98-369, set out as an Effective Date note under section
    280G of this title.
      Amendment by section 491(d)(36) of Pub. L. 98-369 applicable to
    obligations issued after Dec. 31, 1983, see section 491(f)(1) of
    Pub. L. 98-369, set out as a note under section 62 of this title.
      Amendment by section 531(d)(1)(A) of Pub. L. 98-369 effective
    Jan. 1, 1985, see section 531(h) of Pub. L. 98-369, set out as an
    Effective Date note under section 132 of this title.
      Amendment by section 2601(b) of Pub. L. 98-369 effective with
    respect to service performed after Dec. 31, 1983, with enumerated
    exceptions, see section 2601(f) of Pub. L. 98-369, set out as a
    note under section 410 of Title 42, The Public Health and Welfare.
      Amendment by section 2603(a)(2), (b) of Pub. L. 98-369 applicable
    to service performed after Dec. 31, 1983, see section 2603(e) of
    Pub. L. 98-369, set out as a note under section 410 of Title 42.
      Section 2661(o)(3) of Pub. L. 98-369 provided that the amendment
    made by that section is effective Jan. 1, 1984.
      Amendment by section 2663 of Pub. L. 98-369 effective July 18,
    1984, but not to be construed as changing or affecting any right,
    liability, status or interpretation which existed (under the
    provisions of law involved) before that date, see section 2664(b)
    of Pub. L. 98-369, set out as a note under section 401 of Title 42.

                     EFFECTIVE DATE OF 1983 AMENDMENT                 
      Section 101(d) of Pub. L. 98-21, as amended by Pub. L. 98-369,
    div. B, title VI, Sec. 2662(a), July 18, 1984, 98 Stat. 1159,
    provided that: "The amendments made by this section [amending this
    section and sections 409 and 410 of Title 42, The Public Health and
    Welfare] shall be effective with respect to service performed after
    December 31, 1983."
      Section 102(c) of Pub. L. 98-21 provided that: "The amendments
    made by the preceding provisions of this section [amending this
    section and section 410 of Title 42] shall be effective with
    respect to service performed after December 31, 1983 (but the
    provisions of sections 2 and 3 of Public Law 94-563 [set out below]
    and section 312(c) of Public Law 95-216 [set out below] shall
    continue in effect, to the extent applicable, as though such
    amendments had not been made)."
      Amendment by section 321 of Pub. L. 98-21, applicable to
    agreements entered into after Apr. 20, 1983, except that at the
    election of any American employer such amendment shall also apply
    to any agreement entered into on or before Apr. 20, 1983, see
    section 321(f) of Pub. L. 98-21 set out as a note under section 406
    of this title.
      Section 322(c) of Pub. L. 98-21 provided that: "The amendments
    made by this section [amending this section, section 1402 of this
    title, and sections 410 and 411 of Title 42, The Public Health and
    Welfare] shall be effective for taxable years beginning on or after
    the date of the enactment of this Act [Apr. 20, 1983]."
      Section 323(c)(1) of Pub. L. 98-21 provided that: "The amendments
    made by subsection (a) [amending this section and section 410 of
    Title 42] shall apply to remuneration paid after December 31,
    1983."
      Section 324(d) of Pub. L. 98-21, as amended by Pub. L. 98-369,
    div. B, title VI, Sec. 2662(f)(2), July 18, 1984, 98 Stat. 1159;
    Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided
    that:
      "(1) Except as otherwise provided in this subsection, the
    amendments made by this section [amending this section, section
    3306 of this title, and sections 403 and 409 of Title 42 and
    enacting provisions set out as a note under section 3306 of this
    title] shall apply to remuneration paid after December 31, 1983.
    For purposes of applying such amendments to remuneration paid after
    December 31, 1983, which would have been taken into account before
    January 1, 1984, if such amendments had applied to periods before
    January 1, 1984, such remuneration shall be taken into account when
    paid (or, at the election of the payor, at the time which would be
    appropriate if such amendments had applied).
      "(2) Except as otherwise provided in this subsection, the
    amendments made by subsection (b) [amending section 3306 of this
    title and enacting provisions set out as a note under section 3306
    of this title] shall apply to remuneration paid after December 31,
    1984. For purposes of applying such amendments to remuneration paid
    after December 31, 1984, which would have been taken into account
    before January 1, 1985, if such amendments had applied to periods
    before January 1, 1985, such remuneration shall be taken into
    account when paid (or, at the election of the payor, at the time
    which would be appropriate if such amendments had applied).
      "(3) The amendments made by this section shall not apply to
    employer contributions made during 1984 and attributable to
    services performed during 1983 under a qualified cash or deferred
    arrangement (as defined in section 401(k) of the Internal Revenue
    Code of 1986 [formerly I.R.C. 1954]) if, under the terms of such
    arrangement as in effect on March 24, 1983 - 
        "(A) the employee makes an election with respect to such
      contribution before January 1, 1984, and
        "(B) the employer identifies the amount of such contribution
      before January 1, 1984.
    In the case of the amendments made by subsection (b), the preceding
    sentence shall be applied by substituting '1985' for '1984' each
    place it appears and by substituting 'during 1984' for 'during
    1983'.
      "(4) In the case of an agreement in existence on March 24, 1983,
    between a nonqualified deferred compensation plan (as defined in
    section 3121(v)(2)(C) of the Internal Revenue Code of 1986, as
    added by this section) and an individual - 
        "(A) the amendments made by this section (other than subsection
      (b)) shall apply with respect to services performed by such
      individual after December 31, 1983, and
        "(B) the amendments made by subsection (b) shall apply with
      respect to services performed by such individual after December
      31, 1984.
    The preceding sentence shall not apply in the case of a plan to
    which section 457(a) of such Code applies. For purposes of this
    paragraph, any plan or agreement to make payments described in
    paragraph (2), (3), or (13)(A)(iii) of section 3121(a) of such Code
    (as in effect on the day before the date of the enactment of this
    Act [Apr. 20, 1983]) shall be treated as a nonqualified deferred
    compensation plan."
      Section 327(d) of Pub. L. 98-21, as amended by Pub. L. 98-369,
    div. B, title VI, Sec. 2662(g), July 18, 1984, 98 Stat. 1160; Pub.
    L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
      "(1) The amendment made by subsection (a) [amending this section
    and section 409 of Title 42] shall apply to remuneration paid after
    December 31, 1983.
      "(2) The amendments made by subsection (b) and subsection (c)(4)
    [amending this section, section 3306 of this title, and section 409
    of Title 42] shall apply to remuneration (other than amounts
    excluded under section 119 of the Internal Revenue Code of 1986
    [formerly I.R.C. 1954]) paid after March 4, 1983, and to any such
    remuneration paid on or before such date which the employer treated
    as wages when paid.
      "(3) The amendments made by paragraphs (1), (2), and (3) of
    subsection (c) [amending section 3306 of this title] shall apply to
    remuneration paid after December 31, 1984."
      Section 328(d) of Pub. L. 98-21 provided that:
      "(1) Except as provided in paragraph (2), the amendments made by
    this section [amending this section, section 3306 of this title,
    and section 409 of Title 42] shall apply to remuneration paid after
    December 31, 1983.
      "(2) The amendments made by subsection (c) [amending section 3306
    of this title] shall apply to remuneration paid after December 31,
    1984."

                     EFFECTIVE DATE OF 1982 AMENDMENT                 
      Section 278(c)(1) of Pub. L. 97-248 provided that: "The
    amendments made by subsection (a) [amending this section and
    sections 1402 and 3122 of this title] shall apply to remuneration
    paid after December 31, 1982."

                     EFFECTIVE DATE OF 1981 AMENDMENTS                 
      Section 3(g) of Pub. L. 97-123 provided that:
      "(1) Except as provided in paragraph (2), this section (and the
    amendments made by this section) [amending this section, section
    3231 of this title, and section 409 of Title 42, The Public Health
    and Welfare, and enacting provisions set out as notes under this
    section and section 3101 of this title] shall apply to remuneration
    paid after December 31, 1981.
      "(2) This section (and the amendments made by this section) shall
    not apply with respect to any payment made by a third party to an
    employee pursuant to a contractual relationship of an employer with
    such third party entered into before December 14, 1981, if - 
        "(A) coverage by such third party for the group in which such
      employee falls ceases before March 1, 1982, and
        "(B) no payment by such third party is made to such employee
      under such relationship after February 28, 1982."
      Amendment by Pub. L. 97-34 applicable to remuneration paid after
    Dec. 31, 1981, see section 124(f) of Pub. L. 97-34, set out as a
    note under section 21 of this title.

                     EFFECTIVE DATE OF 1980 AMENDMENTS                 
      Section 1141(c) of Pub. L. 96-499, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
      "(1) In general. - Except as provided in paragraph (2), the
    amendments made by this section [amending this section, section
    3306 of this title, and section 409 of Title 42, The Public Health
    and Welfare] shall apply with respect to remuneration paid after
    December 31, 1980.
      "(2) Exception for state and local governments. - 
        "(A) The amendments made by this section (insofar as they
      affect the application of section 218 of the Social Security Act
      [42 U.S.C. 418]) shall not apply to any payment made before
      January 1, 1984, by any governmental unit for positions of a kind
      for which all or a substantial portion of the social security
      employee taxes were paid by such governmental unit (without
      deduction from the remuneration of the employee) under the
      practices of such governmental unit in effect on October 1, 1980.
        "(B) For purposes of subparagraph (A), the term 'social
      security employee taxes' means the amount required to be paid
      under section 218 of the Social Security Act [42 U.S.C. 418] as
      the equivalent of the taxes imposed by section 3101 of the
      Internal Revenue Code of 1986 [formerly I.R.C. 1954].
        "(C) For purposes of subparagraph (A), the term 'Governmental
      unit' means a State or political subdivision thereof within the
      meaning of section 218 of the Social Security Act [42 U.S.C.
      418]."

      Section 101(b)(1)(E) of Pub. L. 96-222 provided that: "The
    amendments made by subparagraph (B) of subsection (a)(10) [amending
    this section and section 3306 of this title] shall apply to
    payments made on or after January 1, 1979."

                     EFFECTIVE DATE OF 1978 AMENDMENTS                 
      Amendment by Pub. L. 95-600 applicable with respect to taxable
    years beginning after Dec. 31, 1978, see section 164(d) of Pub. L.
    95-600, set out as an Effective Date note under section 127 of this
    title.
      Section 3(d) of Pub. L. 95-472 provided that: "The amendments
    made by this section [amending this section, section 3306 of this
    title, and section 409 of Title 42, The Public Health and Welfare]
    shall apply with respect to taxable years beginning after December
    31, 1976."

                     EFFECTIVE DATE OF 1977 AMENDMENT                 
      Section 312(h) of Pub. L. 95-216, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
    amendments made by subsections (a), (b), (d), (e), (f), and (g) of
    this section [amending this section and provisions set out below]
    shall be effective as though they had been included as a part of
    the amendments made to section 3121(k) of the Internal Revenue Code
    of 1986 [formerly I.R.C. 1954] by the first section of Public Law
    94-563 (or, in the case of the amendments made by subsection (e),
    as a part of section 3 of such Public Law)."
      Section 314(c) of Pub. L. 95-216 provided that: "The amendments
    made by this section [amending this section and section 3306 of
    this title] shall apply with respect to wages paid after December
    31, 1978."
      Amendment by section 315(a) of Pub. L. 95-216 applicable with
    respect to wages paid with respect to employment performed in
    months after Dec. 1977, see section 315(c) of Pub. L. 95-216, set
    out as a note under section 3111 of this title.
      Section 356(e) of Pub. L. 95-216 provided that: "The amendments
    made by this section [amending this section] shall apply with
    respect to remuneration paid and services rendered after December
    31, 1977."

                     EFFECTIVE DATE OF 1976 AMENDMENTS                 
      Section 1(d) of Pub. L. 94-563, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
    amendments made by this section [amending this section and section
    410 of Title 42, The Public Health and Welfare], shall apply with
    respect to services performed after 1950, to the extent covered by
    waiver certificates filed or deemed to have been filed under
    section 3121(k)(4) or (5) of the Internal Revenue Code of 1986
    [formerly I.R.C. 1954] (as added by such amendments)."
      Section 1207(f)(4) of Pub. L. 94-455, as amended by Pub. L. 95-
    600, title VII, Sec. 701(z)(1), Nov. 6, 1978, 92 Stat. 2921; Pub.
    L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
      "(A) The amendments made by paragraphs (1)(A) and (2)(A) of
    subsection (e) [amending this section and section 410 of Title 42,
    The Public Health and Welfare] shall apply to services performed
    after December 31, 1954. The amendments made by paragraphs (1)(B),
    (1)(C), and (2)(B) of such subsection [amending sections 1401 and
    3401 of this title and section 411 of Title 42] shall apply to
    taxable years ending after December 31, 1954. The amendments made
    by paragraph (3) of such subsection [enacting section 6050A and
    amending section 6652 of this title] shall apply to calendar years
    beginning after the date of the enactment of this Act [Oct. 4,
    1976].
      "(B) Notwithstanding subparagraph (A), if the owner or operator
    of any boat treated a share of the boat's catch of fish or other
    aquatic animal life (or a share of the proceeds therefrom) received
    by an individual after December 31, 1954, and before the date of
    the enactment of this act [Oct. 4, 1976] for services performed by
    such individual after December 31, 1954, on such boat as being
    subject to the tax under chapter 21 of the Internal Revenue Code of
    1986 [formerly I.R.C. 1954], then the amendments made by paragraphs
    (1)(A) and (B) and (2) of subsection (c) shall not apply with
    respect to such services performed by such individual (and the
    share of the catch, or the proceeds therefrom, received by him for
    such services)."
      [Section 701(z)(2) of Pub. L. 95-600 provided that: "The
    amendments made by paragraph (1) [amending section 1207(f)(4) of
    Pub. L. 94-455, set out above] shall take effect on October 4,
    1976."]
      Amendment by section 1903 of Pub. L. 94-455 applicable with
    respect to wages paid after Dec. 31, 1976, see section 1903(d) of
    Pub. L. 94-455, set out as a note under section 3101 of this title.

                     EFFECTIVE DATE OF 1973 AMENDMENTS                 
      Amendment by Pub. L. 93-233 applicable only with respect to
    remuneration paid after, and taxable years beginning after, 1973,
    see section 5(e) of Pub. L. 93-233, set out as a note under section
    409 of Title 42, The Public Health and Welfare.
      Amendment by Pub. L. 93-66 applicable only with respect to
    remuneration paid after, and taxable years beginning after, 1973,
    see section 203(e) of Pub. L. 93-66, set out as a note under
    section 409 of Title 42.

                     EFFECTIVE DATE OF 1972 AMENDMENTS                 
      Amendment by section 104(i) of Pub. L. 92-603 applicable only
    with respect to payments after 1974, see section 104(j) of Pub. L.
    92-603, set out as a note under section 414 of Title 42, The Public
    Health and Welfare.
      Amendment by sections 122(b) and 138(b) of Pub. L. 92-603
    applicable in the case of any payment made after December 1972, see
    sections 122(c) and 138(c) of Pub. L. 92-603, set out as notes
    under section 409 of Title 42.
      Amendment by section 128(b) of Pub. L. 92-603 applicable with
    respect to service performed on and after first day of calendar
    quarter which begins on or after Oct. 30, 1972, see section 128(c)
    of Pub. L. 92-603, set out as a note under section 410 of Title 42.
      Amendment by section 129(a)(2) of Pub. L. 92-603 applicable to
    services performed after Dec. 31, 1972, see section 129(b) of Pub.
    L. 92-603, set out as a note under section 410 of Title 42.
      Amendment by Pub. L. 92-336 applicable only with respect to
    remuneration paid after December 1972, see section 203(c) of Pub.
    L. 92-336, set out as a note under section 409 of Title 42.

                     EFFECTIVE DATE OF 1971 AMENDMENT                 
      Amendment by Pub. L. 92-5 applicable only with respect to
    remuneration paid after December 1971, see section 203(c) of Pub.
    L. 92-5, set out as a note under section 409 of Title 42, The
    Public Health and Welfare.

                     EFFECTIVE DATE OF 1969 AMENDMENT                 
      Amendment by Pub. L. 91-172 applicable with respect to tax
    returns the date prescribed by law for filing of which is after
    Dec. 31, 1969, see section 943(d) of Pub. L. 91-172, set out as a
    note under section 6651 of this title.

                     EFFECTIVE DATE OF 1968 AMENDMENT                 
      Amendment by section 108(b) of Pub. L. 90-248 applicable only
    with respect to remuneration paid after December 1967, see section
    108(c) of Pub. L. 90-248, set out as a note under section 409 of
    Title 42, The Public Health and Welfare.
      Amendment by section 123(b) of Pub. L. 90-248 applicable with
    respect to services performed after Dec. 31, 1967, see section
    123(c) of Pub. L. 90-248, set out as a note under section 410 of
    Title 42.
      Section 504(d) of Pub. L. 90-248 provided that: "The amendments
    made by this section [amending this section, section 3306 of this
    title, and section 409 of Title 42] shall apply with respect to
    remuneration paid after the date of the enactment of this Act [Jan.
    2, 1968]."

                     EFFECTIVE DATE OF 1965 AMENDMENT                 
      Amendment by section 311(b)(4), (5) of Pub. L. 89-97 applicable
    only with respect to services performed after 1965, see section
    311(c) of Pub. L. 89-97, set out as an Effective Date of 1965
    Amendment note under section 410 of Title 42, The Public Health and
    Welfare.
      Amendment by section 313 of Pub. L. 89-97 applicable only with
    respect to tips received by employees after 1965, see section
    313(f) of Pub. L. 89-97, set out as an Effective Date note under
    section 6053 of this title.
      Section 316(a)(2) of Pub. L. 89-97 provided that: "The amendment
    made by paragraph (1) [amending this section] shall apply in the
    case of any certificate filed under section 3121(k)(1)(A) of such
    Code after the date of the enactment of this Act [July 30, 1965]."
      Amendment by section 317 of Pub. L. 89-97 applicable with respect
    to services performed after quarter ending September 30, 1965, and
    after quarter in which Secretary of the Treasury receives a
    certification from Commissioners of District of Columbia expressing
    their desire to have insurance system established by sections 401
    et seq. and 1395c et seq. of Title 42 extended to the officers and
    employees coming under provisions of such amendments, see section
    317(g) of Pub. L. 89-97, set out as a note under section 410 of
    Title 42.
      Section 320(c) of Pub. L. 89-97 provided that: "The amendments
    made by subsections (a)(1) and (a)(3)(A) [amending sections 409 and
    413 of Title 42], and the amendments made by subsection (b) (except
    paragraph (1) thereof) [amending this section and sections 3122,
    3125, and 6413 of this title], shall apply only with respect to
    remuneration paid after December 1965. The amendments made by
    subsections (a)(2), (a)(3)(B), and (b)(1) [amending section 1402 of
    this title and sections 411 and 413 of Title 42] shall apply only
    with respect to taxable years ending after 1965. The amendment made
    by subsection (a)(4) [amending section 415 of Title 42] shall apply
    only with respect to calendar years after 1965."

                     EFFECTIVE DATE OF 1964 AMENDMENTS                 
      Section 4(d) of Pub. L. 88-650 provided that: "The amendments
    made by this section [amending this section, section 3306 of this
    title, and section 409 of Title 42, The Public Health and Welfare]
    shall apply with respect to remuneration paid on or after the first
    day of the first calendar month which begins more than ten days
    after the date of the enactment of this Act [Oct. 13, 1964]."
      Amendment by Pub. L. 88-272 applicable to remuneration paid after
    Dec. 31, 1962, see section 220(d) of Pub. L. 88-272, set out as an
    Effective Date note under section 406 of this title.

                     EFFECTIVE DATE OF 1961 AMENDMENTS                 
      Section 202(c) of Pub. L. 87-293 provided that: "The amendments
    made by subsections (a) and (b) of this section [amending this
    section, sections 3122 and 6051 of this title, and sections 405,
    409, and 410 of Title 42, The Public Health and Welfare] shall
    apply with respect to service performed after the date of the
    enactment of this Act [Sept. 22, 1961]. In the case of any
    individual who is enrolled as a volunteer or volunteer leader under
    section 16(a) of this Act [section 2515(a) of Title 22, Foreign
    Relations and Intercourse] such amendments shall apply with respect
    to services performed on or after the effective date of such
    enrollment." [Section 202(c) of Pub. L. 87-293 repealed by Pub. L.
    89-572, Sec. 5(a), Sept. 13, 1966, 80 Stat. 765. Such repeal not
    deemed to affect amendments contained in such provisions, see
    section 5(b) of Pub. L. 89-572, set out as a note under former
    section 2515 of Title 22.]
      Section 110(h)(3) of Pub. L. 87-256 provided that: "The
    amendments made by subsections (e) and (f) of this section
    [amending this section, section 3306 of this title, and section 410
    of Title 42, The Public Health and Welfare] shall apply with
    respect to service performed after December 31, 1961."

                     EFFECTIVE DATE OF 1960 AMENDMENTS                 
      Amendment by section 103(n) of Pub. L. 86-778 applicable only
    with respect to (1) service in the employ of the Government of Guam
    or any political subdivision thereof, or any instrumentality of any
    one or more of the foregoing wholly owned thereby, which is
    performed after 1960 and after the calendar quarter in which the
    Secretary of the Treasury receives a certification by the Governor
    of Guam that legislation has been enacted by the Government of Guam
    expressing its desire to have the insurance system established by
    title II of the Social Security Act (42 U.S.C. 401 et seq.)
    extended to the officers and employees of such Government and such
    political subdivisions and instrumentalities, and (2) service in
    the employ of the Government of American Samoa or any political
    subdivision thereof or any instrumentality of any one or more of
    the foregoing wholly owned thereby, which is performed after 1960
    and after the calendar quarter in which the Secretary of the
    Treasury receives a certification by the Governor of American Samoa
    that the Government of American Samoa desires to have the insurance
    system established by title II of the Social Security Act extended
    to the officers and employees of such Government and such political
    subdivisions and instrumentalities, see section 103(v)(1) of Pub.
    L. 86-778, set out as a note under section 402 of Title 42, The
    Public Health and Welfare, and such amendment applicable only as
    expressly provided therein, see section 103(v)(2) of Pub. L. 86-
    778, set out as a note under section 402 of Title 42.
      Amendment by section 103(o), (p) of Pub. L. 86-778 applicable
    only with respect to service performed after 1960, see section
    103(v)(1) of Pub. L. 86-778, set out as a note under section 402 of
    Title 42.
      Amendment by section 104(b) of Pub. L. 86-778 applicable only
    with respect to services performed after 1960, see section 104(c)
    of Pub. L. 86-778, set out as a note under section 410 of Title 42.
      Section 18(k) of Pub. L. 86-624 provided that: "The amendments
    contained in subsections (a) through (j) of this section [amending
    this section and sections 2202, 3306, 4221, 4233, 4262, 4502, 4774,
    7653, and 7701 of this title] shall be effective as of August 21,
    1959."
      Section 105(d) of Pub. L. 86-778, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
      "(1) The amendments made by subsection (a) [amending this
    section] shall apply only with respect to certificates filed under
    section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly
    I.R.C. 1954] after the date of the enactment of this Act [Sept. 13,
    1960].
      "(2) No monthly benefits under title II of the Social Security
    Act [42 U.S.C. 401 et seq.] for the month in which this Act is
    enacted or any prior month shall be payable or increased by reason
    of the provisions of subsections (b) and (c) of this section or the
    amendments made by such subsections [amending section 1402 of this
    title and enacting provisions set out as notes under this section
    and 1402 of this title], and no lump-sum death payment under such
    title shall be payable or increased by reason of such provisions or
    amendments in the case of any individual who died prior to the date
    of the enactment of this Act [Sept. 13, 1960]."

                     EFFECTIVE DATE OF 1959 AMENDMENTS                 
      Amendment by Pub. L. 86-168 effective Jan. 1, 1960, see section
    203(c) of Pub. L. 86-168.
      Section 22(i) of Pub. L. 86-70 provided that: "The amendments
    contained in subsections (a) through (h) of this section [amending
    this section and sections 2202, 3306, 4221, 4233, 4262, 4502, 4774,
    7621, 7653, and 7701 of this title] shall be effective as of
    January 3, 1959."

                     EFFECTIVE DATE OF 1958 AMENDMENT                 
      Section 402(e) of Pub. L. 85-840 provided that: "The amendments
    made by subsections (b) and (c) [amending this section and section
    3122 of this title] shall be applicable only with respect to
    remuneration paid after 1958."
      Section 404(b) of Pub. L. 85-840 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply with
    respect to service performed after 1958."
      Section 405(c) of Pub. L. 85-840, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
    amendments made by subsections (a) and (b) [amending this section]
    shall apply with respect to certificates filed under section
    3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C.
    1954] after the date of enactment of this Act [Aug. 28, 1958] and
    requests filed under subparagraph (F) of such section after such
    date."

                     EFFECTIVE DATE OF 1956 AMENDMENT                 
      Section 201(m) of act Aug. 1, 1956, ch. 836, as amended by act
    Oct. 22, 1986, Pub. L. 99-514, Sec. 2, 100 Stat. 2095, provided
    that:
      "(1) The amendments made by subsection (a) [enacting section 3113
    of this title] and paragraph (1) of subsection (h) [amending this
    section] shall apply with respect to remuneration paid after 1956.
    The amendment made by subsection (b) [amending this section] shall
    apply with respect to remuneration paid after October 1956. The
    amendments made by subsection (c) and paragraph (2) of subsection
    (h) [amending this section] shall apply with respect to service
    performed after 1956. The amendments made by paragraphs (1) and (2)
    of subsection (d) [amending this section] shall apply with respect
    to service with respect to which the amendments made by paragraphs
    (1) and (2) of subsection (b) of section 104 of this Act [amending
    section 410 of Title 42, The Public Health and Welfare] apply. The
    amendments made by paragraph (1) of subsection (e) [amending this
    section] shall apply with respect to service performed after 1954.
    The amendment made by paragraph (3) of such subsection shall
    [amending section 1402 of this title] apply with respect to taxable
    years ending after 1954. The amendments made by paragraph (2) of
    subsection (e) and by subsection (f) [amending section 1402 of this
    title] shall apply with respect to taxable years ending after 1955.
    The amendment made by subsection (i) [amending section 1402 of this
    title] shall apply with respect to taxable years ending on or after
    December 31, 1956. The amendment made by subsection (l) [amending
    this section] shall apply with respect to certificates filed after
    1956 under section 3121(k) of the Internal Revenue Code of 1986
    [formerly I.R.C. 1954].
      "(2)(A) Except as provided in subparagraph (B), the amendment
    made by subsection (g) [amending section 1402 of this title] shall
    apply only with respect to taxable years ending after 1956.
      "(B) Any individual who, for a taxable year ending after 1954 and
    prior to 1957, had income which by reason of the amendment made by
    subsection (g) would have been included within the meaning of 'net
    earnings from self-employment' (as such term is defined in section
    1402(a) of the Internal Revenue Code of 1986), if such income had
    been derived in a taxable year ending after 1956 by an individual
    who had filed a waiver certificate under section 1402(e) of such
    Code, may elect to have the amendment made by subsection (g) apply
    to his taxable years ending after 1954 and prior to 1957. No
    election made by any individual under this subparagraph shall be
    valid unless such individual has filed a waiver certificate under
    section 1402(e) of such Code prior to the making of such election
    or files a waiver certificate at the time he makes such election.
      "(C) Any individual described in subparagraph (B) who has filed a
    waiver certificate under section 1402(e) of such Code prior to the
    date of enactment of this Act [Aug. 1, 1956], or who files a waiver
    certificate under such section on or before the due date of his
    return (including any extension thereof) for his last taxable year
    ending prior to 1957, must make such election on or before the due
    date of his return (including any extension thereof) for his last
    taxable year ending prior to 1957, or before April 16, 1957,
    whichever is the later.
      "(D) Any individual described in subparagraph (B) who has not
    filed a waiver certificate under section 1402(e) of such Code on or
    before the due date of his return (including any extension thereof)
    for his last taxable year ending prior to 1957 must make such
    election on or before the due date of his return (including any
    extension thereof) for his first taxable year ending after 1956.
    Any individual described in this subparagraph whose period for
    filing a waiver certificate under section 1402(e) of such Code has
    expired at the time he makes such election may, notwithstanding the
    provisions of paragraph (2) of such section, file a waiver
    certificate at the time he makes such election.
      "(E) An election under subparagraph (B) shall be made in such
    manner as the Secretary of the Treasury or his delegate shall
    prescribe by regulations. Notwithstanding the provisions of
    paragraph (3) of section 1402(e) of such Code, the waiver
    certificate filed by an individual who makes an election under
    subparagraph (B) (regardless of when filed) shall be effective for
    such individual's first taxable year ending after 1954 in which he
    had income which by reason of the amendment made by subsection (g)
    would have been included within the meaning of 'net earnings from
    self-employment' (as such term is defined in section 1402(a) of
    such Code), if such income had been derived in a taxable year
    ending after 1956 by an individual who had filed a waiver
    certificate under section 1402(e) of such Code, or for the taxable
    year prescribed by such paragraph (3) of section 1402(e), if such
    taxable year is earlier, and for all succeeding taxable years.
      "(F) No interest or penalty shall be assessed or collected for
    failure to file a return within the time prescribed by law, if such
    failure arises solely by reason of an election made by an
    individual under subparagraph (B), or for any underpayment of the
    tax imposed by section 1401 of such Code arising solely by reason
    of such election, for the period ending with the date such
    individual makes an election under subparagraph (B).
      "(3) Any tax under chapter 2 of the Internal Revenue Code of 1986
    [section 1401 et seq. of this title] which is due, solely by reason
    of the enactment of subsection (f) [amending section 1402 of this
    title], or paragraph (2) of subsection (e), of this section
    [amending section 1402 of this title], for any taxable year ending
    on or before the date of the enactment of this Act [Aug. 1, 1956]
    shall be considered timely paid if payment is made in full on or
    before the last day of the sixth calendar month following the month
    in which this Act is enacted. In no event shall interest be imposed
    on the amount of any tax due under such chapter solely by reason of
    the enactment of subsection (f), or paragraph (2) of subsection
    (e), of this section for any period before the day after the date
    of enactment of this Act.
      "(4) Any tax due under chapter 21 of the Internal Revenue Code of
    1986 [this chapter] which is due, solely by reason of the enactment
    of subsection (d) [amending this section] and an effective date
    prescribed pursuant to paragraph (2)(B) or (2)(C) of section 104(i)
    [set out as a note under section 410 of Title 42, The Public Health
    and Welfare], for any calendar quarter beginning prior to the day
    on which the Secretary of Health, Education, and Welfare approves
    the plan which prescribes such effective date shall be considered
    timely paid if payment is made in full on or before the last day of
    the sixth calendar month following the month in which such plan is
    approved. In no event shall interest be imposed on the amount of
    any such tax due under such chapter for any period before the day
    on which the Secretary of Health, Education, and Welfare approves
    such plan."
      Amendment by act Aug. 1, 1956, ch. 837, effective Jan. 1, 1957,
    see section 603(a) of act Aug. 1, 1956.

                     EFFECTIVE DATE OF 1954 AMENDMENT                 
      Section 204(c) of act Sept. 1, 1954, provided that: "The
    amendments made by subsections (a) and (b) [amending this section]
    shall be applicable only with respect to remuneration paid after
    1954."
      Section 205(f) of act Sept. 1, 1954, provided that: "The
    amendments made by subsections (c), (d), and (e) [amending this
    section] shall be applicable only with respect to services
    performed after 1954. The amendments made by subsections (a) and
    (b) [amending this section] shall be applicable only with respect
    to services (whether performed after 1954 or prior to 1955) for
    which the remuneration is paid after 1954."
      Section 206(b) of act Sept. 1, 1954, provided that: "The
    amendment made by subsection (a) [amending this section] shall be
    applicable only with respect to services performed after 1954."

                                REGULATIONS                            
      Section 3(d) of Pub. L. 97-123, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
      "(1) The regulations prescribed under the last sentence of
    section 3121(a) of the Internal Revenue Code of 1986 [formerly
    I.R.C. 1954], and the regulations prescribed under subparagraph (D)
    of section 3231(e)(4) of such Code, shall provide procedures under
    which, if (with respect to any employee) the third party promptly -
    
        "(A) withholds the employee portion of the taxes involved,
        "(B) deposits such portion under section 6302 of such Code, and
        "(C) notifies the employer of the amount of the wages or
      compensation involved,
    the employer (and not the third party) shall be liable for the
    employer portion of the taxes involved and for meeting the
    requirements of section 6051 of such Code (relating to receipts for
    employees) with respects to the wages or compensation involved.
      "(2) For purposes of paragraph (1) - 
        "(A) the term 'employer' means the employer for whom services
      are normally rendered,
        "(B) the term 'taxes involved' means, in the case of any
      employee, the taxes under chapters 21 and 22 which are payable
      solely by reason of the parenthetical matter contained in
      subparagraph (B) of section 3121(a)(2) of such Code, or solely by
      reason of paragraph (4) of section 3231(e) of such Code, and
        "(C) the term 'wages or compensation involved' means, in the
      case of any employee, wages or compensation with respect to which
      taxes described in subparagraph (B) are imposed."

       REPEALS; AMENDMENTS AND APPLICATION OF AMENDMENTS UNAFFECTED   
      Section 202(a)(1), (2) of Pub. L. 87-293, cited as a credit to
    this section, was repealed by Pub. L. 89-572, Sec. 5(a), Sept. 13,
    1966, 80 Stat. 765. Such repeal not deemed to affect amendments to
    this section contained in such provisions, and continuation in full
    force and effect until modified by appropriate authority of all
    determinations, authorization, regulations, orders, contracts,
    agreements, and other actions issued, undertaken, or entered into
    under authority of the repealed provisions, see section 5(b) of
    Pub. L. 89-572, set out as a note under section 2515 of Title 22,
    Foreign Relations and Intercourse.


-TRANS-
                           TRANSFER OF FUNCTIONS                       
      For transfer of authorities, functions, personnel, and assets of
    the Coast Guard, including the authorities and functions of the
    Secretary of Transportation relating thereto, to the Department of
    Homeland Security, and for treatment of related references, see
    sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic
    Security, and the Department of Homeland Security Reorganization
    Plan of November 25, 2002, as modified, set out as a note under
    section 542 of Title 6.
      Functions of Public Health Service, of Surgeon General of Public
    Health Service, and of all other officers and employees of Public
    Health Service, and functions of all agencies of or in Public
    Health Service transferred to Secretary of Health, Education, and
    Welfare by 1966 Reorg. Plan No. 3, 31 F.R. 8855, 80 Stat. 1610,
    effective June 25, 1966, set out in the Appendix to Title 5,
    Government Organization and Employees. Secretary of Health,
    Education, and Welfare redesignated Secretary of Health and Human
    Services by section 3508 of Title 20, Education.
      Coast and Geodetic Survey consolidated with National Weather
    Bureau in 1965 to form Environmental Science Services
    Administration by Reorg. Plan No. 2 of 1965, eff. July 13, 1965, 30
    F.R. 8819, 79 Stat. 1318, set out in the Appendix to Title 5,
    Government Organization and Employees. Commissioned Officer Corps
    of Environmental Science Services Administration changed to
    Commissioned Officer Corps of National Oceanic and Atmospheric
    Administration, see 1970 Reorg. Plan No. 4, Sec. 4(d), eff. Oct. 3,
    1970, 35 F.R. 15627, 84 Stat. 2090, set out in the Appendix to
    Title 5.


-MISC3-
                    SUBVERSIVE ACTIVITIES CONTROL BOARD                
      The Subversive Activities Control Board was established by act
    Sept. 23, 1950, ch. 1024, Sec. 12, 64 Stat. 977 and ceased to
    operate June 30, 1973.

        NO INFERENCE TO BE DRAWN FROM AMENDMENT BY PUB. L. 108-121    
      No inference to be drawn from amendment to subsec. (a)(18) of
    this section by section 106 of Pub. L. 108-121 with respect to tax
    treatment of any amounts under program described in section
    134(b)(4) of this title for any taxable year beginning before Jan.
    1, 2003, see section 106(d) of Pub. L. 108-121, set out as a note
    under section 134 of this title.

                              LINE ITEM VETO                          
      Section 642(d)(2) of Pub. L. 105-61, amending this section, was
    subject to line item veto by the President, Cancellation No. 97-56,
    signed Oct. 16, 1997, 62 F.R. 54338, Oct. 17, 1997. For decision
    holding line item veto unconstitutional, see Clinton v. City of New
    York, 524 U.S. 417, 118 S.Ct. 2091, 141 L.Ed.2d 393 (1998).

    CLARIFICATION OF STANDARD TO BE USED IN DETERMINING EMPLOYMENT TAX
                       STATUS OF SECURITIES BROKERS
      Pub. L. 105-34, title IX, Sec. 921, Aug. 5, 1997, 111 Stat. 879,
    provided that:
      "(a) In General. - In determining for purposes of the Internal
    Revenue Code of 1986 whether a registered representative of a
    securities broker-dealer is an employee (as defined in section
    3121(d) of the Internal Revenue Code of 1986), no weight shall be
    given to instructions from the service recipient which are imposed
    only in compliance with investor protection standards imposed by
    the Federal Government, any State government, or a governing body
    pursuant to a delegation by a Federal or State agency.
      "(b) Effective Date. - Subsection (a) shall apply to services
    performed after December 31, 1997."

                 TREATMENT OF CERTAIN UNIVERSITY ACCOUNTS             
      Section 1802 of Pub. L. 104-188 provided that:
      "(a) In General. - For purposes of subsection (s) of section 3121
    of the Internal Revenue Code of 1986 (relating to concurrent
    employment by 2 or more employers) - 
        "(1) the following entities shall be deemed to be related
      corporations that concurrently employ the same individual:
          "(A) a State university which employs health professionals as
        faculty members at a medical school, and
          "(B) an agency account of a State university which is
        described in subparagraph (A) and from which there is
        distributed to such faculty members payments forming a part of
        the compensation that the State, or such State university, as
        the case may be, agrees to pay to such faculty members, but
        only if - 
            "(i) such agency account is authorized by State law and
          receives the funds for such payments from a faculty practice
          plan described in section 501(c)(3) of such Code and exempt
          from tax under section 501(a) of such Code,
            "(ii) such payments are distributed by such agency account
          to such faculty members who render patient care at such
          medical school, and
            "(iii) such faculty members comprise at least 30 percent of
          the membership of such faculty practice plan, and
        "(2) remuneration which is disbursed by such agency account to
      any such faculty member of the medical school described in
      paragraph (1)(A) shall be deemed to have been actually disbursed
      by the State, or such State university, as the case may be, as a
      common paymaster and not to have been actually disbursed by such
      agency account.
      "(b) Effective Date. - The provisions of subsection (a) shall
    apply to remuneration paid after December 31, 1996."

      EXCLUSION FROM WAGES AND COMPENSATION OF REFUNDS REQUIRED FROM
      EMPLOYERS TO COMPENSATE FOR DUPLICATION OF MEDICARE BENEFITS BY
                HEALTH CARE BENEFITS PROVIDED BY EMPLOYERS
      For purposes of this chapter, the term "wages" shall not include
    the amount of any refund required under section 421 of Pub. L. 100-
    360, 42 U.S.C. 1395b note, see section 10202 of Pub. L. 101-239,
    set out as a note under section 1395b of Title 42, The Public
    Health and Welfare.

    NONENFORCEMENT OF AMENDMENT MADE BY SECTION 1151 OF PUB. L. 99-514
                           FOR FISCAL YEAR 1990
      No monies appropriated by Pub. L. 101-136 to be used to implement
    or enforce section 1151 of Pub. L. 99-514 or the amendments made by
    such section, see section 528 of Pub. L. 101-136, set out as a note
    under section 89 of this title.

            TREATMENT OF CERTAIN FAMILY SERVICES CARE PROVIDERS        
      Section 6305 of Pub. L. 100-647 provided that:
      "(a) In General. - A State may treat a person who renders
    dependent care or similar services as other than an employee [for]
    employment tax purposes for the applicable period if all of the
    following conditions are satisfied with respect to such person for
    such applicable period:
        "(i) The person does not provide any dependent care or similar
      services in any facility owned or operated by the State.
        "(ii) The person is compensated by the State for such services,
      directly or indirectly, out of funds provided pursuant to chapter
      7 of title 42 of the United States Code [42 U.S.C. 301 et seq.],
      or the provisions and amendments made by the Family Security Act
      of 1988 [probably means the Family Support Act of 1988, Pub. L.
      100-485, see Tables for classification].
        "(iii) The State does not treat the person, with respect to the
      provision of dependent care or similar services, as an employee
      for employment tax purposes.
        "(iv) The State files all Federal income tax returns (including
      information returns) required to be filed with respect to such
      person on a basis consistent with the State's treatment of such
      person as other than an employee beginning on the date of the
      enactment of this section [Nov. 10, 1988].
        "(v) No more than ten percent of the State's employees are
      provided with insurance under title II of the Social Security Act
      [42 U.S.C. 401 et seq.] pursuant to voluntary agreements with the
      Secretary of Health and Human Services under section 218 of such
      title [42 U.S.C. 418].
      "(b) State. - For purposes of this section, the term 'State'
    shall mean the government of the United States, District of
    Columbia, any State or political subdivision thereof, and any
    agency or instrumentality of any of the foregoing.
      "(c) Employment Tax. - For purposes of this section, the term
    'employment tax' means any tax imposed by subtitle C of the
    Internal Revenue Code of 1986.
      "(d) Applicable Period. - For purposes of this section, the term
    'applicable period' means the period beginning on January 1, 1984
    and ending on December 31, 1990.
      "(e) Report. - The Secretary of the Treasury shall report to the
    Senate Committee on Finance and the House Committee on Ways and
    Means on the text [tax] status of day care providers compensated
    pursuant to the program described in the section no later than
    December 31, 1989."
      [The due date for the report referred to in section 6305(e) of
    Pub. L. 100-647, set out above, extended to Jan. 1, 1992, by Pub.
    L. 101-508, title XI, Sec. 11831(b), Nov. 5, 1990, 104 Stat. 1388-
    559.]

     CERTAIN EMPLOYER PENSION CONTRIBUTIONS NOT INCLUDED IN FICA WAGE
                                   BASE
      Section 8018 of Pub. L. 100-647 provided that: "In the case of
    any State (within the meaning of section 3121(e)(1) of the Internal
    Revenue Code of 1986) or political subdivision thereof which
    received a letter ruling of the Internal Revenue Service issued
    after December 31, 1983, and before the date of the enactment of
    this Act [Nov. 10, 1988] maintaining that any amount treated as an
    employer contribution under section 414(h)(2) of the Internal
    Revenue Code of 1986 is excluded from the definition of 'wages' for
    purposes of tax liability under section 3121(v)(1)(B) of such Code,
    such State or political subdivision shall be relieved of any
    liability for taxes under such section 3121(v)(1)(B) which, in good
    faith reliance on such letter ruling, were not paid and which would
    otherwise have been required to be paid (but for this section) on
    or before the earlier of the date of the enactment of this Act or
    the date of the receipt of a notice of revocation from the Internal
    Revenue Service of such letter ruling."

            PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1998        
      For provisions directing that if any amendments made by subtitle
    D [Secs. 1401-1465] of title I of Pub. L. 104-188 require an
    amendment to any plan or annuity contract, such amendment shall not
    be required to be made before the first day of the first plan year
    beginning on or after Jan. 1, 1998, see section 1465 of Pub. L. 104-
    188, set out as a note under section 401 of this title.

            PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1994        
      For provisions directing that if any amendments made by subtitle
    B [Secs. 521-523] of title V of Pub. L. 102-318 require an
    amendment to any plan, such plan amendment shall not be required to
    be made before the first plan year beginning on or after Jan. 1,
    1994, see section 523 of Pub. L. 102-318, set out as a note under
    section 401 of this title.

            PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989        
      For provisions directing that if any amendments made by subtitle
    A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or
    title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an
    amendment to any plan, such plan amendment shall not be required to
    be made before the first plan year beginning on or after Jan. 1,
    1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
    note under section 401 of this title.

        FEDERAL LEGISLATIVE BRANCH EMPLOYEES; EXCLUSION OF CERTAIN
       RETIREMENT CONTRIBUTIONS FOR PURPOSES OF SUBSECTION (B)(5)(G)
      Federal employees not to be deemed subject to Federal retirement
    system for purposes of subsec. (b)(5)(G) of this section if
    employees are contributing reduced amounts by reason of Federal
    Employees' Retirement Contribution Temporary Adjustment Act of
    1983, see section 2601(c) of Pub. L. 98-369, set out as a note
    under section 410 of Title 42, The Public Health and Welfare.

    SERVICE PERFORMED FOR NONPROFIT ORGANIZATIONS BY FEDERAL EMPLOYEES
      For purposes of subsec. (b)(5) of this section as in effect in
    January 1983 and as in effect on and after January 1, 1984, service
    performed in the employ of a nonprofit organization described in
    section 501(c)(3) of this title by an employee who is required by
    law to be subject to subchapter III of chapter 83 of Title 5,
    Government Organization and Employees, with respect to such
    service, is considered to be service performed in the employ of an
    instrumentality of the United States, see section 2601(e) of Pub.
    L. 98-369, set out as a note under section 410 of Title 42, The
    Public Health and Welfare.

     REFUNDS TO CHURCHES OR QUALIFIED CHURCH-CONTROLLED ORGANIZATIONS 
      Section 2603(f) of Pub. L. 98-369, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "In any case
    where a church or qualified church-controlled organization makes an
    election under section 3121(w) of the Internal Revenue Code of 1986
    [formerly I.R.C. 1954], the Secretary of the Treasury shall refund
    (without interest) to such church or organization any taxes paid
    under sections 3101 and 3111 of such Code with respect to service
    performed after December 31, 1983, which is covered under such
    election. The refund shall be conditional upon the church or
    organization agreeing to pay to each employee (or former employee)
    the portion of the refund attributable to the tax imposed on such
    employee (or former employee) under section 3101, and such employee
    (or former employee) may not receive any other refund payment of
    such taxes."

     SOCIAL SECURITY COVERAGE OF RETIRED FEDERAL JUDGES ON ACTIVE DUTY 
      Pub. L. 98-118, Sec. 4, Oct. 11, 1983, 97 Stat. 803, as amended
    by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided
    that: "Notwithstanding section 101(d) of the Social Security
    Amendments of 1983 [section 101(d) of Pub. L. 98-21, set out as an
    Effective Date of 1983 Amendment note above], the amendments made
    by section 101(c) of such Act [amending this section and section
    409 of Title 42, The Public Health and Welfare] shall apply only
    with respect to remuneration paid after December 31, 1985.
    Remuneration paid prior to January 1, 1986, under section 371(b) of
    title 28, United States Code, to an individual performing service
    under section 294 of such title, shall not be included in the term
    "wages" for purposes of section 209 of the Social Security Act [42
    U.S.C. 409] or section 3121(a) of the Internal Revenue Code of 1986
    [formerly I.R.C. 1954]."

            TREATMENT OF CERTAIN MEDICAL FACULTY PRACTICE PLANS        
      Section 125 of Pub. L. 98-21, as amended by Pub. L. 99-514, Sec.
    2, Oct. 22, 1986, 100 Stat. 2095, provided that:
      "(a) General Rule. - For purposes of subsection (s) of section
    3121 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]
    (relating to concurrent employment by 2 or more employers) - 
        "(1) the following entities shall be deemed to be related
      corporations:
          "(A) a State university which employs health professionals as
        faculty members at a medical school, and
          "(B) a faculty practice plan described in section 501(c)(3)
        of such Code and exempt from tax under section 501(a) of such
        Code - 
            "(i) which employs faculty members of such medical school,
          and
            "(ii) 30 percent or more of the employees of which are
          concurrently employed by such medical school; and
        "(2) remuneration which is disbursed by such faculty practice
      plan to a health professional employed by both such entities
      shall be deemed to have been actually disbursed by such
      university as a common paymaster and not to have been actually
      disbursed by such faculty practice plan.
      "(b) Effective Date. - The provisions of subsection (a) shall
    apply to remuneration paid after December 31, 1983."

       WAIVER OF EXEMPTION BY NONPROFIT ORGANIZATION; TERMINATION OF
         CERTIFICATE PERIOD ON OR AFTER MARCH 31, 1983, PROHIBITED
      Section 102(d) of Pub. L. 98-21, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The period
    for which a certificate is in effect under section 3121(k) of the
    Internal Revenue Code of 1986 [formerly I.R.C. 1954] may not be
    terminated under paragraph (1)(D) or (2) thereof on or after March
    31, 1983; but no such certificate shall be effective with respect
    to any service to which the amendments made by this section
    [amending this section and section 410 of Title 42, The Public
    Health and Welfare] apply."

      PAYMENTS UNDER STATE TEMPORARY DISABILITY LAW TO BE TREATED AS
                         REMUNERATION FOR SERVICE
      Section 3(e) of Pub. L. 97-123, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "For purposes
    of applying section 209 of the Social Security Act [section 409 of
    Title 42, The Public Health and Welfare], section 3121(a) of the
    Internal Revenue Code of 1986 [formerly I.R.C. 1954], and section
    3231(e) of such Code with respect to the parenthetical matter
    contained in section 209(b)(2) of the Social Security Act or
    section 3121(a)(2)(B) of the Internal Revenue Code of 1986, or with
    respect to section 3231(e)(4) of such Code (as the case may be),
    payments under a State temporary disability law shall be treated as
    remuneration for service."

         WAIVER OF EXEMPTION FROM SOCIAL SECURITY TAXES BY CERTAIN
                               ORGANIZATIONS
      Pub. L. 96-605, title IV, Sec. 401, Dec. 28, 1980, 94 Stat. 3531,
    as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat.
    2095, provided that:
      "(a) Waiver Certificate. - 
        "(1) In general. - Notwithstanding any other provision of law,
      any waiver certificate filed by a qualified corporation
      (hereinafter in this section referred to as the 'corporation')
      under section 3121(k)(1) of the Internal Revenue Code of 1986
      [formerly I.R.C. 1954] (relating to waiver of exemption from
      social security taxes by certain organizations) shall be deemed
      not to be effective, for purposes of the taxes imposed by section
      3101 of such Code, with respect to any wages - 
          "(A) paid by the Corporation to any employee thereof after
        December 31, 1972, and before April 1, 1975, if the Corporation
        furnishes to the Secretary of the Treasury or his delegate
        evidence reasonably satisfactory to him that the Corporation as
        refunded, prior to February 1, 1977, to such employee (or to
        his survivors or estate) the full amount of the taxes imposed
        by section 3101 of such Code on such wages, or
          "(B) paid after March 31, 1975, and prior to July 1, 1977, by
        the Corporation to an individual as an employee of the
        Corporation, if the Corporation furnishes to the Secretary of
        the Treasury or his delegate evidence reasonably satisfactory
        to him that (i) such individual was not an employee of the
        Corporation on June 30, 1978, and (ii) no amount of the taxes
        imposed by section 3101 of such Code on such wages were
        withheld by the Corporation from such wages.
        "(2) Application of paragraph (1). - 
          "(A) Evidence to be submitted to secretary. - The provisions
        of paragraph (1) shall not apply to wages described in
        subparagraph (A) or (B) of such paragraph unless, prior to the
        close of the one-year period which begins on the date of the
        enactment of this Act [Dec. 28, 1980], the Corporation
        furnishes to the Secretary of the Treasury or his delegate the
        evidence referred to in either such subparagraph.
          "(B) Tax not imposed. - If the provisions of paragraph (1)
        apply with respect to any wages paid by the Corporation to an
        employee thereof, no taxes imposed on such wages by section
        3101 of the Internal Revenue Code of 1986 shall be payable, and
        no interest or penalty with respect to the imposition of taxes
        by such section on such wages (or with respect to the
        imposition of taxes by such section or section 3111 of such
        Code on any wages paid by the Corporation prior to January 1,
        1978) shall be imposed or collected.
          "(C) Credit against tax. - Under regulations prescribed by
        the Secretary, there shall be allowed as a one-time credit
        against the tax imposed on the Corporation under section 3101
        or 3111 of the Internal Revenue Code of 1986 (and any interest
        or penalties imposed thereon) an amount equal to the sum of - 
            "(i) all amounts of tax imposed by section 3101 of such
          Code which have been paid by the Corporation with respect to
          wages to which paragraph (1) applies, and
            "(ii) all amounts paid by such Corporation as a penalty or
          as interest with respect to the tax imposed by section 3101
          or 3111 of such Code on such wages.
      "(b) Treatment for Purposes of Social Security Act. - In the
    administration of titles II and XVIII of the Social Security Act
    [42 U.S.C. 401 et seq. and 1395 et seq.], any wages paid to any
    individual to which the provisions of subsection (a) apply shall be
    treated as wages (within the meaning of section 209 of such Act)
    [42 U.S.C. 409] for purposes of determining - 
        "(1) entitlement to, or amount of, any insurance benefit
      payable to such individual or any other person on the basis of
      the wages and self-employment income of such individual, or
        "(2) entitlement of such individual to benefits under title
      XVIII of such Act [42 U.S.C. 1395 et seq.] or entitlement of any
      other person to such benefits on the basis of the wages and self-
      employment income of such individual.
      "(c) Qualified Corporation Defined. - For purposes of this
    section, the term 'qualified corporation' means any corporation
    which - 
        "(1) filed a waiver certificate under section 3121 of the
      Internal Revenue Code of 1986 during 1968;
        "(2) filed a second waiver certificate under such section
      during 1975 believing that no other waiver certificate had been
      filed;
        "(3) received a refund of the taxes imposed by sections 3101
      and 3111 of such Code with respect to certain wages paid to more
      than 120 but less than 180 employees who did not concur in the
      filing of the second waiver certificate; and
        "(4) was notified during 1977 by the Internal Revenue Service
      that the certificate had been filed during 1968.
      "(d) Liability for Taxes. - Except as provided in subsection
    (a)(2)(C)(ii), nothing in this section shall be construed to
    relieve the Corporation of any liability for the payment of the
    taxes imposed by section 3111 of the Internal Revenue Code of 1986
    with respect to any wages paid by it to any individual for any
    period."

    REFUND OR CREDIT OF TAXES TO NONPROFIT ORGANIZATIONS AFTER SEPT. 9,
       1976, ON TAXES PAID UNDER SECTIONS 3101 OR 3111; PROHIBITION;
                    CONSTRUCTIVE FILING OF CERTIFICATE
      Section 2 of Pub. L. 94-563, as amended by Pub. L. 99-514, Sec.
    2, Oct. 22, 1986, 100 Stat. 2095, provided that: "Notwithstanding
    any other provision of law, no refund or credit of any tax paid
    under section 3101 or 3111 of the Internal Revenue Code of 1986
    [formerly I.R.C. 1954] by an organization described in section
    501(c)(3) of such Code which is exempt from income tax under
    section 501(a) of such Code shall be made on or after September 9,
    1976, by reason of such organization's failure to file a waiver
    certificate under section 3121(k)(1) of such Code (or the
    corresponding provision of prior law), if such organization is
    deemed to have filed such a certificate under section 3121(k)(4) of
    such Code (as added by the first section of this Act)."

    REMUNERATION FOR SERVICES DEEMED TO CONSTITUTE EMPLOYMENT; SERVICES
         FOR ORGANIZATIONS DEEMED TO HAVE FILED CERTIFICATES UNDER
                     SUBSECTION (K)(4) OF THIS SECTION
      Section 312(c) of Pub. L. 95-216, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "In any case
    where - 
        "(1) an individual performed service, as an employee of an
      organization which is deemed under section 3121(k)(4) of the
      Internal Revenue Code of 1986 [formerly I.R.C. 1954] to have
      filed a waiver certificate under section 3121(k)(1) of such Code,
      on or after the first day of the applicable period described in
      subparagraph (A)(ii) of such section 3121(k)(4) and before July
      1, 1977; and
        "(2) the service so performed does not constitute employment
      (as defined in section 210(a) of the Social Security Act [42
      U.S.C. 410(a)] and section 3121(b) of such Code) because the
      waiver certificate which the organization is deemed to have filed
      is made inapplicable to such service by section 3121(k)(4)(C) of
      such Code, but would constitute employment (as so defined) in the
      absence of such section 3121(k)(4)(C),
    the remuneration paid for such service shall, upon the request of
    such individual (filed on or before April 15, 1980, in such manner
    and form, and with such official, as may be prescribed by
    regulations made under title II of the Social Security Act [42
    U.S.C. 401 et seq.]) accompanied by full payment of all of the
    taxes which would have been paid under section 3101 of such Code
    with respect to such remuneration but for such section
    3121(k)(4)(C) (or by satisfactory evidence that appropriate
    arrangements have been made for the payment of such taxes in
    installments as provided in section 3121(k)(8) of such Code), be
    deemed to constitute remuneration for employment as so defined. In
    any case where remuneration paid by an organization to an
    individual is deemed under the preceding sentence to constitute
    remuneration for employment, such organization shall be liable
    (notwithstanding any other provision of such Code) for payment of
    the taxes which it would have been required to pay under section
    3111 of such Code with respect to such remuneration in the absence
    of such section 3121(k)(4)(C)."

    REMUNERATION FOR SERVICES DEEMED TO CONSTITUTE EMPLOYMENT; SERVICES
         FOR ORGANIZATIONS DEEMED TO HAVE FILED CERTIFICATES UNDER
                     SUBSECTION (K)(5) OF THIS SECTION
      Section 3 of Pub. L. 94-563, as amended by Pub. L. 95-216, title
    III, Sec. 312(e), Dec. 20, 1977, 91 Stat. 1535; Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "In any case
    where - 
        "(1) an individual performed service, as an employee of an
      organization which is deemed under section 3121(k)(5) of the
      Internal Revenue Code of 1986 [formerly I.R.C. 1954] to have
      filed a waiver certificate under section 3121(k)(1) of such Code,
      at any time prior to the period for which such certificate is
      effective;
        "(2) the taxes imposed by sections 3101 and 3111 of such Code
      were paid with respect to remuneration paid for such service, but
      such service (or any part thereof) does not constitute employment
      (as defined in section 210(a) of the Social Security Act [42
      U.S.C. 410(a)] and section 3121(b) of such Code because the
      applicable taxes so paid were refunded or credited (otherwise
      than through a refund or credit which would have been allowed if
      a valid waiver certificate filed under section 3121(k)(1) of such
      Code had been in effect) prior to September 9, 1976; and
        "(3) any portion of such service (with respect to which taxes
      were paid and refunded or credited as described in paragraph (2))
      would constitute employment (as so defined) if the organization
      had actually filed under section 3121(k)(1) of such Code a valid
      waiver certificate effective as provided in section 3121(k)(5)(B)
      thereof (with such individual's signature appearing on the
      accompanying list),
    the remuneration paid for the portion of such service described in
    paragraph (3) shall, upon the request of such individual (filed on
    or before April 15, 1980, in such manner and form, and with such
    official, as may be prescribed by regulations made under title II
    of the Social Security Act [42 U.S.C. 401 et seq.]) accompanied by
    full repayment of the taxes which were paid under section 3101 of
    such Code with respect to such remuneration and so refunded or
    credited (or by satisfactory evidence that appropriate arrangements
    have been made for the repayment of such taxes in installments as
    provided in section 3121(k)(8) of such Code), be deemed to
    constitute remuneration for employment as so defined. In any case
    where remuneration paid by an organization to an individual is
    deemed under the preceding sentence to constitute remuneration for
    employment, such organization shall be liable (notwithstanding any
    other provision of such Code) for repayment of any taxes which it
    paid under section 3111 of such Code with respect to such
    remuneration and which were refunded or credited to it."

      SERVICE FOR CERTAIN TAX-EXEMPT ORGANIZATIONS PRIOR TO FILING OF
                            WAIVER CERTIFICATE
      Section 105(b)(1)-(5) of Pub. L. 86-778, as amended by Pub. L. 89-
    97, title III, Sec. 316(c)(1), July 30, 1965, 79 Stat. 386; Pub.
    L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
      "(1) If - 
        "(A) an individual performed service in the employ of an
      organization with respect to which remuneration was paid before
      the first day of the calendar quarter in which the organization
      filed a waiver certificate pursuant to section 3121(k)(1) of the
      Internal Revenue Code of 1986 [formerly I.R.C. 1954], and such
      service is excepted from employment under section 210(a)(8)(B) of
      the Social Security Act [42 U.S.C. 410(a)(8)(B)],
        "(B) such service would have constituted employment as defined
      in section 210 of such Act [42 U.S.C. 410] if the requirements of
      section 3121(k)(1) of such Code were satisfied,
        "(C) such organization paid, on or before the due date of the
      tax return for the calendar quarter before the calendar quarter
      in which the organization filed a certificate pursuant to section
      3121(k)(1) of such Code, any amount, as taxes imposed by sections
      3101 and 3111 of such Code with respect to such remuneration paid
      by the organization to the individual for such service,
        "(D) such individual, or a fiduciary acting for such individual
      or his estate, or his survivor (within the meaning of section
      205(c)(1)(C) of such Act [42 U.S.C. 405(c)(1)(C)]), requests that
      such remuneration be deemed to constitute remuneration for
      employment for purposes of title II of such Act [42 U.S.C. 401 et
      seq.], and
        "(E) the request is made in such form and manner, and with such
      official, as may be prescribed by regulations made by the
      Secretary of Health, Education, and Welfare,
    then, subject to the conditions stated in paragraphs (2), (3), (4),
    and (5), the remuneration with respect to which the amount has been
    paid as taxes shall be deemed to constitute remuneration for
    employment for purposes of title II of such Act [42 U.S.C. 401 et
    seq.].
      "(2) Paragraph (1) shall not apply with respect to an individual
    unless the organization referred to in paragraph (1)(A), on or
    before the date on which the request described in paragraph (1) is
    made, has filed a certificate pursuant to section 3121(k)(1) of
    such Code.
      "(3) Paragraph (1) shall not apply with respect to an individual
    who is employed by the organization referred to in paragraph (2) on
    the date the certificate is filed.
      "(4) If credit or refund of any portion of the amount referred to
    in paragraph (1)(C) (other than a credit or refund which would be
    allowed if the service constituted employment for purposes of
    chapter 21 of such Code) has been obtained, paragraph (1) shall not
    apply with respect to the individual unless the amount credited or
    refunded (including any interest under section 6611 of such Code)
    is repaid before January 1, 1968, or, if later, the first day of
    the third year after the year in which the organization filed a
    certificate pursuant to section 3121(k)(1) of such Code.
      "(5) Paragraph (1) shall not apply to any service performed for
    the organization in a period for which a certificate filed pursuant
    to section 3121(k)(1) of such Code is not in effect."
      [Pub. L. 89-97, title III, Sec. 316(c)(2), July 30, 1965, 79
    Stat. 387, provided that: "The amendment made by paragraph (1)
    [amending section 105(b) of Pub. L. 86-778, set out above] shall
    take effect on the date of the enactment of this Act [July 30,
    1965]. The provisions of section 105(b) of the Social Security
    Amendments of 1960 [section 105(b) of Pub. L. 86-778] which were in
    effect before the date of the enactment of this Act [July 30, 1965]
    shall be applicable with respect to any request filed under section
    105(b)(1) of such Amendments before such date. Nothing in the
    preceding sentence shall prevent the filing of a request under
    section 105(b)(1) of such Amendments as amended by this Act."]

    SERVICE FOR CERTAIN TAX-EXEMPT ORGANIZATIONS FOR WHICH REMUNERATION
         WAS PAID BEFORE JULY 30, 1965, BUT AFTER FILING OF WAIVER
                                CERTIFICATE
      Section 316(d) of Pub. L. 89-97 provided that where an individual
    performed service for which remuneration was paid before July 30,
    1965, by an organization which, before such date, filed a waiver
    certificate pursuant to subsec. (k)(1) of this section, then under
    certain conditions, the remuneration paid with respect to such
    service was to be deemed remuneration for employment for purposes
    of title II of the Social Security Act, sections 401 et seq, of
    Title 42, The Public Health and Welfare, even though normally
    excluded from employment under title II of the Social Security Act.

     SERVICE FOR CERTAIN TAX-EXEMPT ORGANIZATIONS PERFORMED AFTER 1950
                         AND PRIOR TO JULY 1, 1960
      Section 105(b)(1)-(5) of Pub. L. 86-778 provided that where an
    individual performed service in the employ of an organization after
    1950 with respect to which remuneration was paid before 1960 and
    such service is normally excepted from employment under title II of
    the Social Security Act (42 U.S.C. 401 et seq.), then under certain
    conditions, the remuneration paid with respect to such service was
    to be deemed remuneration for employment for purposes of title II
    of the Social Security Act.

     SERVICE FOR CERTAIN TAX-EXEMPT ORGANIZATIONS PERFORMED AFTER 1950
                             AND PRIOR TO 1957
      Section 403 of act Sept. 1, 1954, as amended by acts Aug. 1,
    1956, ch. 836, title IV, Sec. 401, 70 Stat. 855; Aug. 27, 1958,
    Pub. L. 85-785, Secs. 1-3, 72 Stat. 938, provided that where an
    individual has been employed after 1950 and before Aug. 1, 1956, by
    an organization exempt from income tax under section 501(c)(3) of
    this title but which did not have in effect during the individual's
    period of employment a valid waiver certificate, or, which failed
    to have the individual's signature appear on the list of signatures
    of employees who concurred in the filing of such certificate, where
    one was in effect, and the service performed by the individual
    would have constituted employment for purposes of title II of the
    Social Security Act (42 U.S.C. 401 et seq.) had such requirements
    been met, then under certain conditions, the remuneration paid was
    to be deemed remuneration for employment for purposes of title II
    of the Social Security Act.

-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                                            01/03/2007

-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 the Department in which the Coast Guard is
    operating, 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 the Department in which the Coast Guard is operating
    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; Pub. L. 109-241, title IX, Sec. 902(i), July
    11, 2006, 120 Stat. 567.)

-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                            
      2006 - Pub. L. 109-241 substituted "Secretary of the Department
    in which the Coast Guard is operating" for "Secretary of
    Transportation" in two places.
      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.

-End-



-CITE-
    26 USC Sec. 3123                                            01/03/2007

-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                                            01/03/2007

-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                                            01/03/2007

-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.

-End-



-CITE-
    26 USC Sec. 3126                                            01/03/2007

-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                                            01/03/2007

-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.

-FOOTNOTE-
    (!1) See References in Text note below.


-End-



-CITE-
    26 USC Sec. 3128                                            01/03/2007

-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-