Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_1402
Timestamp: 2020-05-30 17:00:06
Document Index: 684686776

Matched Legal Cases: ['§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402', '§ 1402']

Internal Revenue Code, § 1402. Definitions
I.R.C. § 1402(a) Net Earnings From Self-Employment —
I.R.C. § 1402(a)(1) —
there shall be excluded rentals from real estate and from personal property leased with the real estate (including such rentals paid in crop shares, and including payments under section 1233(a)(2) of the Food Security Act of 1985 (16 U.S.C. 3833(a)(2)) to individuals receiving benefits under section 202 or 223 of the Social Security Act) together with the deductions attributable thereto, unless such rentals are received in the course of a trade or business as a real estate dealer; except that the preceding provisions of this paragraph shall not apply to any income derived by the owner or tenant of land if (A) such income is derived under an arrangement, between the owner or tenant and another individual, which provides that such other individual shall produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land, and that there shall be material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) in the production or the management of the production of such agricultural or horticultural commodities, and (B) there is material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) with respect to any such agricultural or horticultural commodity;
I.R.C. § 1402(a)(2) —
I.R.C. § 1402(a)(3) —
I.R.C. § 1402(a)(3)(A) —
I.R.C. § 1402(a)(3)(B) —
I.R.C. § 1402(a)(3)(C) —
from the sale, exchange, involuntary conversion, or other disposition of property if such property is neither--
I.R.C. § 1402(a)(3)(C)(i) —
I.R.C. § 1402(a)(3)(C)(ii) —
I.R.C. § 1402(a)(4) —
I.R.C. § 1402(a)(5) —
I.R.C. § 1402(a)(5)(A) —
I.R.C. § 1402(a)(5)(B) —
I.R.C. § 1402(a)(6) —
I.R.C. § 1402(a)(7) —
I.R.C. § 1402(a)(8) —
I.R.C. § 1402(a)(9) —
I.R.C. § 1402(a)(10) —
there shall be excluded amounts received by a partner pursuant to a written plan of the partnership, which meets such requirements as are prescribed by the Secretary, and which provides for payments on account of retirement, on a periodic basis, to partners generally or to a class or classes of partners, such payments to continue at least until such partner's death, if—
I.R.C. § 1402(a)(10)(A) —
I.R.C. § 1402(a)(10)(B) —
I.R.C. § 1402(a)(10)(C) —
I.R.C. § 1402(a)(11) —
I.R.C. § 1402(a)(12) —
in lieu of the deduction provided by section 164(f) (relating to deduction for one-half of self-employment taxes), there shall be allowed a deduction equal to the product of—
I.R.C. § 1402(a)(12)(A) —
I.R.C. § 1402(a)(12)(B) —
I.R.C. § 1402(a)(13) —
I.R.C. § 1402(a)(14) —
I.R.C. § 1402(a)(15) —
I.R.C. § 1402(a)(16) —
I.R.C. § 1402(a)(17) —
(i) in the case of an individual, if the gross income derived by him from such trade or business is not more than the upper limit, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be 66 2⁄3 percent of such gross income; or
(iii) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) applies) is not more than the upper limit, his distributive share of income described in section 702(a)(8) derived from such trade or business may, at his option, be deemed to be an amount equal to 662⁄3 percent of his distributive share of such gross income (after such gross income has been so reduced); or
The preceding sentence and clauses (i) through (iv) of the second preceding sentence shall also apply in the case of any trade or business (other than a trade or business specified in such second preceding sentence) which is carried on by an individual who is self-employed on a regular basis as defined in subsection (h), or by a partnership of which an individual is a member on a regular basis as defined in subsection (h), but only if such individual's net earnings from self-employment as determined without regard to this sentence in the taxable year are less than the lower limit and less than 66 2⁄3 percent of the sum (in such taxable year) of such individual's gross income derived from all trades or businesses carried on by him and his distributive share of the income or loss from all trades or businesses carried on by all the partnerships of which he is a member; except that this sentence shall not apply to more than 5 taxable years in the case of any individual, and in no case in which an individual elects to determine the amount of his net earnings from self-employment for a taxable year under the provisions of the two preceding sentences with respect to a trade or business to which the second preceding sentence applies and with respect to a trade or business to which this sentence applies shall such net earnings for such year exceed the lower limit.
I.R.C. § 1402(b) Self-Employment Income —
I.R.C. § 1402(b)(1) —
I.R.C. § 1402(b)(2) —
For purposes of paragraph (1), the term “wages” (A) includes such remuneration paid to an employee for services included under an agreement entered into pursuant to the provisions of section 3121(l) (relating to coverage of citizens of the United States who are employees of foreign affiliates of American employers), as would be wages under section 3121(a) if such services constituted employment under section 3121(b), and (B) includes compensation which is subject to the tax imposed by section 3201 or 3211. An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for purposes of this chapter be considered to be a nonresident alien individual. In the case of church employee income, the special rules of subsection (j)(2) shall apply for purposes of paragraph (2).
I.R.C. § 1402(c) Trade Or Business —
I.R.C. § 1402(c)(1) —
I.R.C. § 1402(c)(2) —
I.R.C. § 1402(c)(2)(A) —
I.R.C. § 1402(c)(2)(B) —
I.R.C. § 1402(c)(2)(C) —
I.R.C. § 1402(c)(2)(D) —
I.R.C. § 1402(c)(2)(E) —
I.R.C. § 1402(c)(2)(F) —
service described in section 3121(b)(20), and
I.R.C. § 1402(c)(2)(G) —
I.R.C. § 1402(c)(3) —
I.R.C. § 1402(c)(4) —
I.R.C. § 1402(c)(5) —
I.R.C. § 1402(c)(6) —
I.R.C. § 1402(d) Employee And Wages —
I.R.C. § 1402(e) Ministers, Members Of Religious Orders, And Christian Science Practitioners
I.R.C. § 1402(e)(1) Exemption —
I.R.C. § 1402(e)(2) Verification Of Application —
I.R.C. § 1402(e)(3) Time For Filing Application —
I.R.C. § 1402(e)(4) Effective Date Of Exemption —
I.R.C. § 1402(f) Partner's Taxable Year Ending As The Result Of Death —
I.R.C. § 1402(f)(1) —
I.R.C. § 1402(f)(2) —
the term “deceased partner's distributive share” includes the share of his estate or of any other person succeeding, by reason of his death, to rights with respect to his partnership interest.
I.R.C. § 1402(g) Members Of Certain Religious Faiths
I.R.C. § 1402(g)(1) Exemption —
I.R.C. § 1402(g)(1)(A) —
I.R.C. § 1402(g)(1)(B) —
I.R.C. § 1402(g)(1)(C) —
I.R.C. § 1402(g)(1)(D) —
I.R.C. § 1402(g)(1)(E) —
I.R.C. § 1402(g)(2) Period For Which Exemption Effective —
I.R.C. § 1402(g)(2)(A) —
I.R.C. § 1402(g)(2)(B) —
I.R.C. § 1402(g)(3) Subsection To Apply To Certain Church Employees —
I.R.C. § 1402(h) Regular Basis —
I.R.C. § 1402(i) Special Rules For Options And Commodities Dealers
I.R.C. § 1402(i)(1) In General —
I.R.C. § 1402(i)(2) Definitions —
I.R.C. § 1402(i)(2)(A) Options Dealer —
I.R.C. § 1402(i)(2)(B) Commodities Dealer —
I.R.C. § 1402(i)(2)(C) Section 1256 Contracts —
The term “section 1256 contract" has the meaning given to such term by section 1256(b).
I.R.C. § 1402(j) Special Rules For Certain Church Employee Income
I.R.C. § 1402(j)(1) Computation Of Net Earnings —
I.R.C. § 1402(j)(1)(A) —
I.R.C. § 1402(j)(1)(B) —
I.R.C. § 1402(j)(2) Computation Of Self-Employment Income
I.R.C. § 1402(j)(2)(A) Separate Application Of Subsection (b)(2) —
I.R.C. § 1402(j)(2)(A)(i) —
I.R.C. § 1402(j)(2)(A)(ii) —
I.R.C. § 1402(j)(2)(B) $100 Floor —
I.R.C. § 1402(j)(3) Coordination With Subsection (a)(12) —
I.R.C. § 1402(j)(4) Church Employee Income Defined —
I.R.C. § 1402(k) Codification Of Treatment Of Certain Termination Payments Received By Former Insurance Salesmen —
I.R.C. § 1402(k)(1) —
I.R.C. § 1402(k)(2) —
I.R.C. § 1402(k)(3) —
I.R.C. § 1402(k)(4) —
I.R.C. § 1402(k)(4)(A) —
I.R.C. § 1402(k)(4)(B) —
I.R.C. § 1402(l) Upper And Lower Limits —
I.R.C. § 1402(l)(1) Lower Limit —
I.R.C. § 1402(l)(2) Upper Limit —
(Aug. 16, 1954, ch. 736, 68A Stat. 353 ; Sept. 1, 1954, ch. 1206, title II, Sec. 201(a)-(c), 68 Stat. 1087; Aug. 1, 1956, ch. 836, title II, Sec. 201(e)(2), (3), (f), (g), (i), 70 Stat. 840-842; Aug. 30, 1957, Pub. L. 85-239, Sec. 1(a), (b), 2, 5(b), 71 Stat. 521-523; Aug. 28, 1958, Pub. L. 85-840, title IV, Sec. 402(a), 403(a), 72 Stat. 1042, 1043; Sept. 13, 1960, Pub. L. 86-778, title I, Sec. 101(a)-(c), 103(k), (l), 105(c)(1), 106(b), 74 Stat. 926, 927, 938, 944, 945; June 30, 1961, Pub. L. 87-64, title II, Sec. 202(a), 75 Stat. 141; Feb. 26, 1964, Pub. L. 88-272, title II, Sec. 227(b)(6), 78 Stat. 98; Oct. 13, 1964, Pub. L. 88-650, Sec. 2(a), (b), 78 Stat. 1076, 1077; July 30, 1965, Pub. L. 89-97, title III, Sec. 311(b)(1)-(3), 312(b), 319(a), (c), 320(b)(1), 331(a), 341(a), (b), 79 Stat. 381, 390, 391, 393, 401, 411; Mar. 15, 1966, Pub. L. 89-368, title I, Sec. 102(c), 80 Stat. 64; Jan. 2, 1968, Pub. L. 90-248, title I, Sec. 108(b)(1), 115(b), 118(a), 122(b), title V, Sec. 501(a), 502(b)(1), 81 Stat. 835, 839, 841, 843, 933, 934; Mar. 17, 1971, Pub. L. 92-5, title II, Sec. 203(b)(1), 85 Stat. 10; July 1, 1972, Pub. L. 92-336, title II, Sec. 203(b)(1), 86 Stat. 418; Oct. 30, 1972, Pub. L. 92-603, title I, Sec. 121(b), 124(b), 140(b), 86 Stat. 1353, 1357, 1366; July 9, 1973, Pub. L. 93-66, title II, Sec. 203(b)(1), 87 Stat. 153; Dec. 31, 1973, Pub. L. 93-233, Sec. 5(b)(1), 87 Stat. 954; Aug. 7, 1974, Pub. L. 93-368, Sec. 10(b), 88 Stat. 422; Aug. 9, 1975, Pub. L. 94-92, title II, Sec. 203(a), 89 Stat. 465; Oct. 4, 1976, Pub. L. 94-455, title XII, Sec. 1207(e)(1)(B), title XIX, Sec. 1901(a)(155), (b)(1)(I)(iii), (X), 1906(b)(13)(A), 90 Stat. 1707, 1789, 1791, 1792, 1834; Dec. 20, 1977, Pub. L. 95-216, title III, Sec. 313(b), 91 Stat. 1536; Nov. 6, 1978, Pub. L. 95-600, title VII, Sec. 703(j)(8), 92 Stat. 2941; Nov. 8, 1978, Pub. L. 95-615, Sec. 202(g)(5), formerly Sec. 202(f)(5), 92 Stat. 3100, renumbered Apr. 1, 1980, Pub. L. 96-222, title I, Sec. 108(a)(1)(A), 94 Stat. 223; Aug. 13, 1981, Pub. L. 97-34, title I, Sec. 111(b)(3), (5), 95 Stat. 194; Sept. 3, 1982, Pub. L. 97-248, title II, Sec. 278(a)(2), 96 Stat. 559; Apr. 20, 1983, Pub. L. 98-21, title I, Sec. 124(c)(2), title III, Sec. 321(e)(3), 322(b)(2), 323(b)(1), 97 Stat. 90, 120, 121; July 18, 1984, Pub. L. 98-369, div. A, title I, Sec. 102(c)(1), div. B, title VI, Sec. 2603(c)(2), (d)(2), 2663(j)(5)(B), 98 Stat. 622, 1129, 1130, 1171; Apr. 7, 1986, Pub. L. 99-272, title XIII, Sec. 13205(a)(2)(B), 100 Stat. 315; Oct. 21, 1986, Pub. L. 99-509, title IX, Sec. 9002(b)(1)(B), 100 Stat. 1971; Oct. 22, 1986, Pub. L. 99-514, title III, Sec. 301(b)(12), title XII, Sec. 1272(d)(8), (9), title XVII, Sec. 1704(a)(1), (2), title XVIII, Sec. 1882(a), (b)(1), 1883(a)(11)(A), 100 Stat. 2218, 2594, 2779, 2914, 2916; Dec. 22, 1987, Pub. L. 100-203, title IX, Sec. 9022(b), 101 Stat. 1330-295; Nov. 10, 1988, Pub. L. 100-647, title III, Sec. 3043(c)(1), title VIII, Sec. 8007(c), 102 Stat. 3642, 3783; Dec. 19, 1989, Pub. L. 101-239, title X, Sec. 10204(a)(1), 103 Stat. 2474; Nov. 5, 1990, Pub. L. 101-508, title V, Sec. 5123(a)(3), 5130(a)(2), title XI, Sec. 11331(b), 104 Stat. 1388-284, 1388-289, 1388-467; Aug. 10, 1993, Pub. L. 103-66, Sec. 13207, 107 Stat. 312; Aug. 15, 1994, Pub. L. 103-296, title I, Sec. 108(h), title III, Sec. 319(a)(4); Aug. 20, 1996, Pub. L. 104-188, title I, Sec. 1456(a), 110 Stat. 1755; Pub. L. 105-34, title IX, Sec. 922, 935, Aug. 5, 1997, 111 Stat 788; Mar. 2, 2004, Pub. L. 108-203, Sec. 425, 118 Stat. 493; Pub. L. 108-357, title I, Sec. 102(d)(7), Oct. 22, 2004, 108 Stat. 1418; Pub. L. 110-28, title VIII, Sec. 8215(b)(1), May 25, 2007, 121 Stat. 112; Pub. L. 110-246, title XV, Sec. 15301(a), 15352(a), June 18, 2008, 122 Stat. 1651; Pub. L. 111-148, Sec. 9015(b)(2)(B), Mar. 23, 2010, 124 Stat. 119; Pub. L. 113-295, Div. A, title II, Sec. 221(a)(91), Dec. 19, 2014, 128 Stat. 4010; Pub. L. 115-141, Div. U, title IV, Sec. 401(a)(197)-(198), Mar. 23, 2018, 132 Stat. 348.)
2018— Subsec. (a)(1). Pub. L. 115-141, Div. U, Sec. 401(a)(197), amended par. (1) by substituting ‘‘section 1233(a)(2)’’ for ‘‘section 1233(2)’’, by substituting ‘‘16 U.S.C. 3833(a)(2)’’ for ‘‘16 U.S.C. 3833(2)’’.
Subsec. (b). Pub. L. 115-141, Div. U, Sec. 401(a)(198), amended subsec. (b) by substituting “3211.” for “3211,.”.
2014 - Subsec. (e)(3). Pub. L. 113-295, Div. A, Sec. 221(a)(91), amended par. (3) by striking “whichever of the following dates is later: (A)” and by striking “; or (B) the due date of the return (including any extension thereof) for his second taxable year ending after 1967” and inserting a period.
2010 - Subsec. (a)(12)(B). Pub. L. 111-148, Sec. 9015(b)(2)(B), amended subpar. (B) by inserting “(determined without regard to the rate imposed under paragraph (2) of section 1401(b))” after “for such year”.
2008 - Subsec. (a)(1). Pub. L. 110-246, Sec. 15301(a), amended par. (1) by inserting “, and including payments under section 1233(2) of the Food Security Act of 1985 (16 U.S.C. 3833(2)) to individuals receiving benefits under section 202 or 223 of the Social Security Act” after “crop shares”.
Subsec. (a). Pub. L. 110-246, Sec. 15352(a)(1), amended the material following par. (17) by substituting “the upper limit” for “$2,400” each place it appeared and by substituting “the lower limit” for “$1,600” each place it appeared.
Subsec. (l). Pub. L. 110-246, Sec. 15352(a)(2), added subsec. (l).
2007 - Subsec. (a)(15)-(17). Pub. L. 110-28, Sec. 8215(b)(1), amended subsec. (a) by substituting a semicolon for “, and" at the end of par. (15); by substituting “; and” for the period at the end of par. (16); and by adding par. (17).
2004 - Subsec. (a)(14)-(16). Pub. L. 108-357, Sec. 102(d)(7), amended subsec. (a) by striking “and” at the end of par. (14); by substituting “, and” for the period at the end of par. (15); and by adding par. (16).
Subsec. (a)(5)(A). Pub. L. 108-203, Sec. 425, amended subpar. (A) by substituting “the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distributive share of the gross income and deductions; and” for “all of the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the husband unless the wife exercises substantially all of the management and control of such trade or business, in which case all of such gross income and deductions shall be treated as the gross income and deductions of the wife; and" after “to such income,”.
1997 - Subsec. (k). Pub. L. 105-34, Sec. 922(a) added a new subsection (k).
1996 - Subsec. (a)(8). Pub. L. 104-188, Sec. 1456(a), inserted “, but shall not include in such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excludable under section 107) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414(e)) after the individual retires” before the semicolon at the end.
1994 - Subsec. (c)(1), (c)(2)(E), (e)(2), (g)(1), (g)(2)(A), and (g)(2)(B). Pub. L. 103-296, Sec. 108(h), amended this section by striking “Secretary of Health and Human Services” each place it appeared and inserting “Commissioner of Social Security”.
Subsec. (c)(2)(C). Pub. L. 103-296, Sec. 319(a)(4), added at the end the following: “except service which constitutes ‘employment’ under Section 3121(y),”.
1993 - Subsec. (b)(1). Pub. L. 103-66, Sec. 13207(b)(1), amended par. (1) by substituting “in the case of the tax imposed by section 1401(a), that part of the net” for “that part of the net”, by substituting “contribution and benefit base (as determined under section 230 of the Social Security Act)” for “applicable contribution base (as determined under subsection (k))”, by inserting “and” after “section 3121(b),”, and by striking “and (C) includes, but only with respect to the tax imposed by section 1401(b), remuneration paid for medicare qualified government employment (as defined in section 3121(u)(3)) which is subject to the taxes imposed by sections 3101(b) and 3111(b).”
Subsec. (k). Pub. L. 103-66, Section 13207(b)(2) struck subsection (k). Prior to amendment it read as follows:
“(k) Applicable contribution base.—For purposes of this chapter--
“(1) Old age, survivors, and disability insurance.—For purposes of the tax imposed by section 1401(a), the applicable contribution base for any calendar year is the contribution and benefit base determined under section 230 of the Social Security Act for such calendar year.
“(2) Hospital insurance.—For purposes of the tax imposed by section 1401(b), the applicable contribution base for any calendar year is the applicable contribution base determined under section 3121(x)(2) for such calendar year.”
1990 - Subsec. (a). Pub. L. 101-508, Sec. 5123(a)(3), struck out last undesignated par. which read as follows: ‘Any income of an individual which results from or is attributable to the performance of services by such individual as a director of a corporation during any taxable year shall be deemed to have been derived (and received) by such individual in that year, at the time the services were performed, regardless of when the income is actually paid to or received by such individual (unless it was actually paid and received prior to that year).’
Subsec. (b). Pub. L. 101-508, Sec. 5130(a)(2), amended directory language of Pub. L. 98-21, Sec. 322(b)(2). See 1983 Amendment note below.
Subsec. (b)(1)(i). Pub. L. 101-508, Sec. 11331(b)(1), substituted ‘the applicable contribution base (as determined under subsection (k))’ for ‘the contribution and benefit base (as determined under section 230 of the Social Security Act)’.
Subsec. (k). Pub. L. 101-508, Sec. 11331(b)(2), added subsec. (k).
1989 - Subsec. (g)(3). Pub. L. 101-239 substituted ‘to apply’ for ‘not to apply’ in heading and ‘shall apply’ for ‘shall not apply’ in text.
1988 - Subsec. (a)(15). Pub. L. 100-647, Sec. 3043(c)(1), added par. (15).
Subsec. (g)(2) to (5). Pub. L. 100-647, Sec. 8007(c), struck out par. (2) which related to time for filing applications, struck out par. (4) which related to application by fiduciaries or survivors, and redesignated pars. (3) and (5) as (2) and (3), respectively.
1987 - Subsec. (a). Pub. L. 100-203 inserted par. at end relating to income of an individual which results from or is attributable to the performance of services by such individual as a director of a corporation.
1986 - Subsec. (a)(8). Pub. L. 99-514, Sec. 1272(d)(8), inserted ‘and’ after ‘of the employer),’ and struck out ‘and section 931 (relating to income from sources within possessions of the United States)’ after ‘living abroad)’.
Subsec. (a)(9). Pub. L. 99-514, Sec. 1272(d)(9), amended par. (9) generally. Prior to amendment, par. (9) read as follows: ‘the term ‘possession of the United States’ as used in sections 931 (relating to income from sources within possessions of the United States) and 932 (relating to citizens of possessions of the United States) shall be deemed not to include the Virgin Islands, Guam, or American Samoa;'.
Subsec. (a)(14). Pub. L. 99-514, Sec. 1882(b)(1)(B)(i), amended par. (14) generally. Prior to amendment, par. (14) read as follows: ‘with respect to remuneration for services which are treated as services in a trade or business under subsection (c)(2)(G) -
‘(A) no deduction for trade or business expenses provided under this Code (other than the deduction under paragraph (12)) shall apply;
‘(B) the provisions of subsection (b)(2) shall not apply; and
‘(C) if the amount of such remuneration from an employer for the taxable year is less than $100, such remuneration from that employer shall not be included in self-employment income.’
Subsec. (b). Pub. L. 99-514, Sec. 1882(b)(1)(B)(ii), (iii), substituted ‘paragraph’ for ‘clause’ in second sentence and inserted at end ‘In the case of church employee income, the special rules of subsection (j)(2) shall apply for purposes of paragraph (2).’
Pub. L. 99-509 struck out ‘under an agreement entered into pursuant to the provisions of section 218 of the Social Security Act (relating to coverage of State employees), or’ after ‘services included’ in second sentence.
Pub. L. 99-272 substituted ‘medicare qualified government employment (as defined in section 3121(u)(3))’ for ‘medicare qualified Federal employment (as defined in section 3121(u)(2))’.
Subsec. (c)(2)(G). Pub. L. 99-514, Sec. 1883(a)(11)(A), realigned margin of subpar. (G).
Subsec. (e)(1). Pub. L. 99-514, Sec. 1704(a)(1), (2)(A), substituted ‘Subject to paragraph (2), any individual’ for ‘Any individual’ and inserted ‘and, in the case of an individual described in subparagraph (A), that he has informed the ordaining, commissioning, or licensing body of the church or order that he is opposed to such insurance’.
Subsec. (e)(2) to (4). Pub. L. 99-514, Sec. 1704(a)(2)(B), (C), added par. (2) and redesignated former pars. (2) and (3) as (3) and (4), respectively.
Subsec. (g)(5). Pub. L. 99-514, Sec. 1882(a), added par. (5).
Subsec. (i)(1). Pub. L. 99-514, Sec. 301(b)(12), amended par. (1) generally. Prior to amendment, par. (1) read as follows: ‘In determining the net earnings from self-employment of any options dealer or commodities dealer -
‘(A) notwithstanding subsection (a)(3)(A), there shall not be excluded any gain or loss (in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts) from section 1256 contracts or property related to such contracts, and
‘(B) the deduction provided by section 1202 shall not apply.’
Subsec. (j). Pub. L. 99-514, Sec. 1882(b)(1)(A), added subsec. (j).
1984 - Subsec. (a)(14). Pub. L. 98-369, Sec. 2603(d)(2), added par. (14).
Subsec. (c)(1), (2)(E). Pub. L. 98-369, Sec. 2663(j)(5)(B), substituted ‘Commissioner of Social Security’ for ‘Secretary of Health, Education, and Welfare’.
Subsec. (c)(2)(G). Pub. L. 98-369, Sec. 2603(c)(2), added subpar. (G).
Subsec. (g)(1), (3)(A), (B). Pub. L. 98-369, Sec. 2663(j)(5)(B), substituted ‘Commissioner of Social Security’ for ‘Secretary of Health, Education, and Welfare’.
Subsec. (i). Pub. L. 98-369, Sec. 102(c)(1), added subsec. (i).
1983 - Subsec. (a)(11). Pub. L. 98-21, Sec. 323(b)(1), struck out ‘in the case of an individual described in section 911(d)(1)(B),’ before ‘the exclusion’.
Subsec. (a)(12), (13). Pub. L. 98-21, Sec. 124(c)(2), added par. (12) and redesignated former par. (12) as (13).
Subsec. (b). Pub. L. 98-21, Sec. 322(b)(2), as amended by Pub. L. 101-508, Sec. 5130(a)(2), inserted ‘, except as provided by an agreement under section 233 of the Social Security Act’ in text preceding par. (1).
Pub. L. 98-21, Sec. 321(e)(3), substituted ‘employees of foreign affiliates of American employers’ for ‘employees of foreign subsidiaries of domestic corporations’ in cl. (A) of provisions following par. (2).
1982 - Subsec. (b). Pub. L. 97-248 struck out ‘and’ before ‘(B)’ and inserted ‘, and (C) includes, but only with respect to the tax imposed by section 1401(b), remuneration paid for medicare qualified Federal employment (as defined in section 3121(u)(2)) which is subject to the taxes imposed by sections 3101(b) and 3111(b)’.
1981 - Subsec. (a)(8). Pub. L. 97-34, Sec. 111(b)(3), substituted ‘relating to citizens or residents of the United States living abroad’ for ‘relating to income earned by employees in certain camps’.
Subsec. (a)(11). Pub. L. 97-34, Sec. 111(b)(5), substituted ‘in the case of an individual described in section 911(d)(1)(B), the exclusion from gross income provided by section 911(a)(1) shall not apply’ for ‘in the case of an individual who has been a resident of the United States during the entire taxable year, the exclusion from gross income provided by section 911(a)(2) shall not apply’.
1978 - Subsec. (a). Pub. L. 95-615 substituted ‘(relating to income earned by employees in certain camps)’ for ‘(relating to earned income from sources without the United States)’ in par. (8).
Pub. L. 95-600, Sec. 703(j)(8)(A), substituted ‘subsection (h)’ for ‘subsection (i)’ wherever appearing in last par.
Subsec. (c)(6). Pub. L. 95-600, Sec. 703(j)(8)(B), substituted ‘subsection (g)’ for ‘subsection (h)’.
1977 - Subsec. (a)(12). Pub. L. 95-216 added par. (12).
1976 - Subsec. (a). Pub. L. 94-455, Sec. 1901(b)(1) (I)(iii), (X), 1906(b)(13)(A), substituted, in provisions preceding par. (1) and in two places in cl. (iv) of provisions extending the application of provisions relating to agricultural labor to trade or business carried on by individuals, self-employed or in partnership, ‘section 702(a)(8)’ for ‘section 702(a)(9)’ and struck out in par. (2) ‘(other than interest described in section 35)’ after ‘unless such dividends and interest’ and in par. (10) ‘or his delegate’ after ‘Secretary’.
Subsec. (b)(1). Pub. L. 94-455, Sec. 1901(a)(155)(A), among other changes, struck out provisions spelling out fixed Social Security contributions and benefit base limits on wages paid during taxable years between 1955 through 1974.
Subsec. (c)(2)(F). Pub. L. 94-455, Sec. 1207(e)(1)(B), added subpar. (F).
Subsec. (g). Pub. L. 94-455, Sec. 1901(a)(155)(B), (C), 1906(b)(13)(A), redesignated subsec. (h) as (g), and as so redesignated, struck out in par. (1)(A) ‘or his delegate’ after ‘Secretary’ and in par. (2) provisions relating to individuals who have self-employment income for taxable years ending before Dec. 31, 1967, on or before Dec. 31, 1968, and substituted in par. (2) reference to for which the individual has self-employment income (determined without regard to this subsection or subsection (c)(6)) for reference to ending on or after Dec. 31, 1967 for which he has self-employment income (as so determined). Former subsec. (g), which related to treatment of certain remunerations erroneously reported as net earnings from self-employment, was struck out.
Subsecs. (h), (i). Pub. L. 94-455, Sec. 1901(a)(155)(B), redesignated subsec. (i) as (h). Former subsec. (h) redesignated (g).
1975 - Subsec. (b). Pub. L. 94-92 struck out from item B of second sentence the limitation of ‘wages’ to include ‘compensation’ solely with respect to the tax imposed by section 1401(b).
1974 - Subsec. (a)(1). Pub. L. 93-368 inserted ‘(as determined without regard to any activities of an agent of such owner or tenant)’ after ‘material participation by the owner or tenant’ wherever appearing.
1973 - Subsec. (b)(1)(H). Pub. L. 93-233 substituted ‘$13,200’ for ‘$12,600’.
Pub. L. 93-66 substituted ‘$12,600’ for ‘$12,000’.
1972 - Subsec. (a)(8), (11). Pub. L. 92-603, Sec. 121(b)(1), 124(b), 140(b), in par. (8), struck out limitation under which provisions authorizing the computation of net earnings without regard to sections 911 and 931 were limited to citizens of the United States performing religious service as employees of an American employer or as ministers in a foreign country having a congregation predominantly of citizens of the United States, added par. (11), and extended the application of provisions relating to agricultural labor to trade or business carried on by individuals, self-employed or in partnership, with certain exceptions.
Subsec. (b)(1)(F). Pub. L. 92-336, Sec. 203(b)(1)(A), inserted ‘and before 1973’ after ‘1971’.
Subsec. (b)(1)(G) to (I). Pub. L. 92-336, Sec. 203(b)(1)(B), added subpars. (G) to (I).
Subsec. (i). Pub. L. 92-603, Sec. 121(b)(2), added subsec. (i).
1971 - Subsec. (b)(1)(E). Pub. L. 92-5, Sec. 203(b)(1)(A), inserted ‘and beginning before 1972’ after ‘1967’ and substituted ‘; and’ for ‘; or’.
Subsec. (b)(1)(F). Pub. L. 92-5, Sec. 203(b)(1)(B), added subpar. (F).
1968 - Subsec. (a)(10). Pub. L. 90-248, Sec. 118(a), added par. (10).
Subsec. (b). Pub. L. 90-248, Sec. 502(b)(1), designated existing provisions of second sentence respecting ‘wages’ as item ‘A’ and added item ‘B’.
Subsec. (b)(1)(D). Pub. L. 90-248, Sec. 108(b)(1)(A), inserted ‘and before 1968’ after ‘1965’.
Subsec. (b)(1)(E). Pub. L. 90-248, Sec. 108(b)(1)(B), added subpar. (E).
Subsec. (c). Pub. L. 90-248, Sec. 115(b)(1), substituted ‘such order) performed by an individual unless an exemption under subsection (e) is effective with respect to him’ for ‘such order performed by an individual during the period for which a certificate filed by him under subsection (e) is in effect’ in last sentence.
Subsec. (c)(1). Pub. L. 90-248, Sec. 122(b)(1), excepted from exclusion from definition of ‘trade or business’ the functions of a public office of a State or a political division thereof with respect to fees received in any period in which the functions are performed in a position compensated solely on a fee basis and in which such functions are not covered under an agreement entered by such State and the Secretary pursuant to section 218 of the Social Security Act (section 418 of Title 42, The Public Health and Welfare).
Subsec. (c)(2)(E). Pub. L. 90-248, Sec. 122(b)(2), added subpar. (E).
Subsec. (e). Pub. L. 90-248, Sec. 115(b)(2), substituted provisions allowing clergymen, members of religious orders who have not taken a vow of poverty, and Christian Science practitioners to secure an exemption from social security self-employment tax upon meeting requirements of pars. (1) to (3) respecting such exemption, time for filing application, and effective date of exemption for provisions of former pars. (1) to (5) permitting such persons to secure social security coverage by filing a waiver certificate, prescribing time for filing certificate, effective date of certificate treatment of certain remuneration paid in 1955 and 1956 as wages, and optional provision for certain certificates filed on or before April 15, 1967.
Subsec. (h)(2). Pub. L. 90-248, Sec. 501(a), substituted ‘December 31, 1967’ and ‘December 31, 1968’ for ‘December 31, 1965’ and ‘April 15, 1966’, respectively, in subpar. (A) and ‘December 31, 1967’ for ‘December 31, 1965’ in subpar. (B) and inserted in such subpar. (B) exception provision as to when an application shall be deemed timely filed.
1966 - Subsec. (e)(3)(E). Pub. L. 89-368 added subpar. (E).
1965 - Subsec. (a). Pub. L. 89-97, Sec. 312(b), substituted ‘2,400’ for ‘$1,800’ in cls. (i) to (iv) and ‘$1,600’ for ‘$1,200’ in cls. (ii) and (iv) of second sentence following par. (9), wherever appearing.
Subsec. (b)(1)(C). Pub. L. 89-97, Sec. 320(b)(1)(C), inserted ‘and before 1966’ after ‘1958’ and substituted ‘and’ for ‘or’ after the semicolon.
Subsec. (b)(1)(D). Pub. L. 89-97, Sec. 320(b)(1)(B), added subpar. (D).
Subsec. (c). Pub. L. 89-97, Sec. 311(b)(1), (2), 319(a), struck out from par. (5) ‘doctor of medicine, or’ before and ‘; or the performance of such service by a partnership’ after ‘Christian Science practitioner,’ added par. (6), and consolidated into one sentence former last two sentences.
Subsec. (e)(1). Pub. L. 89-97, Sec. 311(b)(3)(A), substituted ‘extended to service described in subsection (c)(4) or (c)(5) performed by him’ for ‘extended to service described in subsection (c)(4), or service described in subsection (c)(5) insofar as it relates to the performance of service by an individual in the exercise of his profession as a Christian Science practitioner, as the case may be performed by him’.
Subsec. (e)(2)(A). Pub. L. 89-97, Sec. 311(b)(3)(B), substituted ‘(computed without regard to subsections (c)(4) and (c)(5) of $400 or more, any part of which was derived from the performance of service described in subsection (c)(4) or (c)(5)’ for ‘(computed, in the case of an individual referred to in paragraph (1)(A), without regard to subsection (c)(4), and, in the case of an individual referred to in paragraph (1)(B), without regard to subsection (c)(5) insofar as it relates to the performance of service by an individual in the exercise of his profession as a Christian Science practitioner) of $400 or more, any part of which was derived from the performance of service described in subsection (c)(4), or from the performance of service described in subsection (c)(5) insofar as it relates to the performance of service by an individual in the exercise of his profession as a Christian Science practitioner, as the case may be’.
Subsec. (e)(2)(B). Pub. L. 89-97, Sec. 341(a), substituted ‘his second taxable year ending after 1963’ for ‘his second taxable year ending after 1962’.
Subsec. (e)(3)(D). Pub. L. 89-97, Sec. 341(b), added subpar. (D).
Subsec. (e)(5). Pub. L. 89-97, Sec. 331(a), extended applicability of section to earnings in taxable years beyond those ending before 1960, extended until April 15, 1966, the last date for filing a certificate by an individual and until Apr. 15, 1967, the last date for filing a supplemental certificate by an individual, provided for filing of the certificate on or before Apr. 15, 1967, if the individual died on or before April 15, 1966, and extended to Apr. 15, 1967, the date on or before which the tax under section 1401 had been paid, or the overpayment, including interest under section 6611, had been repaid.
Subsec. (e)(6). Pub. L. 89-97, Sec. 331(a), struck out par. (6) which dealt with filing of certificates by fiduciaries or survivors on or before April 15, 1962.
Subsec. (h). Pub. L. 89-97, Sec. 319(c), added subsec. (h).
1964 - Subsec. (a)(3)(B). Pub. L. 88-272 inserted reference to iron ore.
Subsec. (e)(2)(B). Pub. L. 88-650, Sec. 2(a), substituted ‘his second taxable year ending after 1962’ for ‘his second taxable year ending after 1959’.
Subsec. (e)(3)(C). Pub. L. 88-650, Sec. 2(b), added subpar. (C).
1961 - Subsec. (e)(6). Pub. L. 87-64 added par. (6).
1960 - Subsec. (a). Pub. L. 86-778, Sec. 103(k), added par. (9) and inserted references to paragraph (9) in cls. (v) and (vi) of last sentence.
Subsec. (b). Pub. L. 86-778, Sec. 103(l), substituted ‘the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa’ for ‘the Virgin Islands or a resident of Puerto Rico’ in last sentence.
Subsec. (c)(2). Pub. L. 86-778, Sec. 106(b), excluded service described in section 3121(b)(11), (12), or (15) performed in the United States (as defined in section 3121(e)(2)) by a citizen of the United States.
Subsec. (e)(2)(B). Pub. L. 86-778, Sec. 101(a), substituted ‘1959’ for ‘1956’.
Subsec. (e)(3). Pub. L. 86-778, Sec. 101(b), designated existing provisions as cl. (A), struck out provisions which related to certificates for prior taxable years which have now become inapplicable, and added cl. (B).
Subsec. (e)(5). Pub. L. 86-778, Sec. 101(c), added par. (5).
Subsec. (g). Pub. L. 86-778, Sec. 105(c)(1), added subsec. (g).
1958 - Subsec. (b)(1). Pub. L. 85-840, Sec. 402(a), increased limitation on self-employment income subject to tax, for taxable years ending after 1958, from $4,200 to $4,800.
Subsec. (f). Pub. L. 85-840, Sec. 403(a), added subsec. (f).
1957 - Subsec. (a)(8). Pub. L. 85-239, Sec. 5(b), permitted computation of net earnings without regard to sections 107 and 119 of this title.
Subsec. (e)(2). Pub. L. 85-239, Sec. 1(a), permitted a person to file a certificate on or before the due date of the return (including any extension thereof) for his second taxable year ending after 1956.
Subsec. (e)(3). Pub. L. 85-239, Sec. 1(b), provided for the effective date of certificates filed after August 30, 1957, but on or before the due date of the return (including any extension thereof) for the second taxable year ending after 1956, for certificates filed on or before August 30, 1957, which are effective only for the third or fourth taxable year ending after 1954 and all succeeding taxable years, and for certificates filed after the due date of the return (including any extension thereof) for the second taxable year ending after 1956.
Subsec. (e)(4). Pub. L. 85-239, Sec. 2, added par. (4).
1956 - Subsec. (a). Act Aug. 1, 1956, Sec. 201(i), amended generally last two sentences to include those businesses in which the income is computed under an accrual method, and partnerships, to change the method of computation of net earnings for individuals by permitting those whose gross income is not more than $1,800 to deem their net earnings to be 66 2/3 percent of such gross income, and those whose gross income is more than $1,800 and the net earnings are less than $1,200, to deem the net earnings to be $1,200, and to provide for the computation of net earnings for members of partnerships.
Subsec. (a)(1). Act Aug. 1, 1956, Sec. 201(e)(2), struck out from the exclusion income derived by an owner or tenant of land if such income is derived under an arrangement with another individual for the production by such other individual of agricultural or horticultural commodities if such arrangement provides for material participation by the owner or tenant in the production or the management of the production of such commodities, and there is material participation by the owner or tenant with respect to any such commodity.
Subsec. (a)(8)(B). Act Aug. 1, 1956, Sec. 201(g), included citizens of the United States who are ministers in foreign countries and have congregations composed predominently of citizens of the United States.
Subsec. (c)(2). Act Aug. 1, 1956, Sec. 201(e)(3), included within ‘trade or business’ service described in section 3121(b)(16) of this title.
Subsec. (c)(5). Act Aug. 1, 1956, Sec. 201(f), struck out exclusion of lawyers, dentists, osteopaths, veterinarians, chiropractors, naturopaths, and optometrists.
1954 - Subsec. (a). Act Sept. 1, 1954, Sec. 201(a), (c)(4), in par. (1) clarified the term rentals to indicate that it includes rentals paid in the form of crop shares, struck out par. (2), redesignated pars. (3) to (8) as (2) to (7), respectively, added a new par. (8), and inserted provisions at end establishing an optional method of reporting income for self-employed farmers.
Subsec. (b). Act Sept. 1, 1954, Sec. 201(b), increased the limitation on self-employment income subject to tax, for taxable years ending after 1954, from $3,600 to $4,200 and included as ‘wages’, for purposes of computing ‘self-employment income,’ remuneration of United States citizens employed by a foreign subsidiary of a domestic corporation which has agreed to have the Social Security insurance system extended to service performed by such citizens.
Subsec. (c). Act Sept. 1, 1954, Sec. 201(c)(2), inserted two sentences at end making the provisions of par. (4) inapplicable to service performed during the period for which a certificate filed under subsec. (e) is in effect.
Subsec. (c)(2). Act Sept. 1, 1954, Sec. 201(c)(1), inserted ‘and other than service described in paragraph (4) of this subsection’ after ‘18’.
Subsec. (c)(5). Act Sept. 1, 1954, Sec. 201(c)(5), struck out exclusions from self-employment tax in the case of architects, certified public accountants, accountants registered or licensed as accountants under State or municipal law, full-time practicing public accountants, funeral directors and professional engineers.
Subsec. (e). Act Sept. 1, 1954, Sec. 201(c)(3), added subsec. (e).
Amendments by Pub. L. 115-141, Div. U, Sec. 401(a)(197)-(198), effective March 23, 2018.
Amendments by Pub. L. 113-295, Sec. 221(a)(91), effective on the date of the enactment of this Act [Enacted: Dec. 19, 2014].
Amendment by section 9015(b) of Pub. L. 111-148 effective for remuneration received, and taxable years beginning, after December 31, 2012.
Amendment by section 15301(a) of Pub. L. 110-246 effective for payments made after December 31, 2007.
Amendments by section 15352(a) of Pub. L. 110-246 effective for taxable years beginning after December 31, 2007.
Amendments by section 8215(b)(1) of Pub. L. 110-28 effective for taxable years beginning after December 31, 2006.
Amendment by section 102(d)(7) of Pub. L. 108-357 effective for taxable years beginning after December 31, 2004.
Amendment by section 425 of Pub. L. 108-203 effective on the date of the enactment of this Act [Enacted: Mar. 2, 2004].
Amendment by Section 922(a) of Pub. L. 105-34 applicable to payments after December 31, 1997.
Amendment by section 1456(a) of Pub. L. 104-188 effective for years beginning before, on, or after December 31, 1994.
Amendments by section 108(h)(1) of Pub. L. 103-296 effective March 31, 1995.
Amendment by section 319(a)(4) of Pub. L. 103-296 effective with respect to service performed after the calendar quarter following the calendar quarter in which the date of enactment of this Act [Enacted: Aug. 15, 1994] occurred.
Amendments by section 13207 of Pub. L. 103-66 effective for 1994 and later calendar years.
Amendment by section 5123(a)(3) of Pub. L. 101-508 applicable with respect to income received for services performed in taxable years beginning after Dec. 31, 1990, see section 5123(b) of Pub. L. 101-508, set out as a note under section 403 of Title 42, The Public Health and Welfare.
Section 5130(b) of Pub. L. 101-508 provided that: ‘The amendments made by subsection (a) (amending this section, section 3509 of this title, and sections 408, 409, and 411 of Title 42) shall be effective as if included in the enactment of the provision to which it relates.’
Section 11331(e) of Pub. L. 101-508 provided that: ‘The amendments made by this section (amending this section and sections 3121, 3122, 3125, 3231, and 6413 of this title) shall apply to 1991 and later calendar years.’
Section 10204(a)(2) of Pub. L. 101-239 provided that: ‘The amendments made by paragraph (1) (amending this section) shall apply with respect to taxable years beginning after December 31, 1989.’
Amendment by section 3043(c)(1) 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 8007(d) of Pub. L. 100-647 provided that: ‘The amendments made by subsection (a) (enacting section 3127 of this title and renumbering former section 3127 of this title as section 3128) shall apply to wages paid after December 31, 1988. The amendments made by subsection (b) (amending section 402 of Title 42, The Public Health and Welfare) shall apply to benefits paid for (and items and services furnished in) months after December 1988. The amendments made by subsection (c) (amending this section) shall apply to applications for exemptions filed on or after the date of the enactment of this Act (Nov. 10, 1988).’
Section 9022(c) of Pub. L. 100-203 provided that: ‘The amendments made by this section (amending this section and section 411 of Title 42, The Public Health and Welfare) shall apply with respect to services performed in taxable years beginning on or after January 1, 1988.’
Amendment by section 301(b)(12) of Pub. L. 99-514 applicable to taxable years beginning after Dec. 31, 1986, see section 301(c) of Pub. L. 99-514, set out as a note under section 62 of this title.
Amendment by section 1272(d)(8), (9) of Pub. L. 99-514 applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 1277 of Pub. L. 99-514, set out as a note under section 931 of this title.
Section 1704(a)(3) of Pub. L. 99-514 provided that: ‘The amendments made by paragraphs (1) and (2) (amending this section) shall apply to applications filed after December 31, 1986.’
Section 1882(b)(3) of Pub. L. 99-514 provided that: ‘The amendments made by this subsection (amending this section and section 411 of Title 42, The Public Health and Welfare) shall apply to remuneration paid or derived in taxable years beginning after December 31, 1985.’
Amendment by section 102(c)(1) of Pub. L. 98-369 applicable to taxable years beginning after July 18, 1984, except as otherwise provided, see section 102(f)(3), (g) of Pub. L. 98-369, set out as a note under section 1256 of this title.
Amendment by section 2603(c)(2) 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, The Public Health and Welfare.
Amendment by section 2663(j)(5)(B) 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.
Amendment by section 124(c)(2) of Pub. L. 98-21 applicable to taxable years beginning after Dec. 31, 1989, see section 124(d)(2) of Pub. L. 98-21, set out as a note under section 1401 of this title.
Amendment by section 321(e)(3) 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.
Amendment by section 322(b)(2) of Pub. L. 98-21 effective for taxable years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 98-21 set out as a note under section 3121 of this title.
Section 323(c)(2) of Pub. L. 98-21 provided that: ‘Except as provided in subsection (b)(2)(B) (amending section 411 of Title 42, The Public Health and Welfare, effective with respect to taxable years beginning after Dec. 31, 1981, and before Jan. 1, 1984), the amendments made by subsection (b) (amending this section and section 411 of Title 42) shall apply to taxable years beginning after December 31, 1983.’
Amendment by Pub. L. 95-216 applicable with respect to taxable years beginning after Dec. 31, 1977, see section 313(c) of Pub. L. 95-216, set out as a note under section 411 of Title 42, The Public Health and Welfare.
Amendment by section 1207(e)(1)(B) of Pub. L. 94-455 applicable to taxable years ending after Dec. 31, 1971, see section 1207(f)(4) of Pub. L. 94-455, set out as a note under section 3121 of this title.
Amendment by section 1901(a)(155), (b)(1)(I)(iii), (X) of Pub. L. 94-455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455, set out as a note under section 2 of this title.
Section 203(c) of Pub. L. 94-92 provided that: ‘The amendments made by this section (amending this section and section 3231 of this title) shall be effective January 1, 1975, and shall apply only with respect to compensation paid for services rendered on or after that date.’
Amendment by Pub. L. 93-368 applicable with respect to taxable years beginning after Dec. 31, 1973, see section 10(c) of Pub. L. 93-368, set out as a note under section 411 of Title 42, The Public Health and Welfare.
Amendment by Pub. L. 92-603 applicable with respect to taxable years beginning after Dec. 31, 1972, see sections 121(c), 124(c), and 140(c) of Pub. L. 92-603, set out as notes under section 411 of Title 42, The Public Health and Welfare.
Amendment by Pub. L. 92-336 applicable only with respect to taxable years beginning after 1972, see section 203(c) of Pub. L. 92-336, set out as a note under section 409 of Title 42.
Amendment by Pub. L. 92-5 applicable only with respect to taxable years beginning after 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.
Amendment by section 108(b)(1) of Pub. L. 90-248 applicable only with respect to taxable years ending after 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.
Section 115(c) of Pub. L. 90-248 provided that: ‘The amendments made by subsections (a) and (b) (amending this section and section 411 of Title 42) shall apply only with respect to taxable years ending after 1967.’
Section 118(c) of Pub. L. 90-248 provided that: ‘The amendments made by this section (amending this section and section 411 of Title 42) shall apply only with respect to taxable years ending on or after December 31, 1967.’
Section 122(c) of Pub. L. 90-248 provided that:
‘(1) The amendments made by subsections (a) and (b) of this section (amending this section and section 411 of Title 42) shall apply with respect to fees received after 1967.
‘(2) Notwithstanding the provisions of subsections (a) and (b) of this section (amending this section and section 411 of Title 42), any individual who in 1968 is in a position to which the amendments made by such subsections apply may make an irrevocable election not to have such amendments apply to the fees he receives in 1968 and every year thereafter, if on or before the due date of his income tax return for 1968 (including any extensions thereof) he files with the Secretary of the Treasury or his delegate, in such manner as the Secretary of the Treasury or his delegate shall by regulations prescribe, a certificate of election of exemption from such amendments.’
Section 501(b) of Pub. L. 90-248, as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ‘The amendment made by subsection (a) (amending this section) shall apply with respect to taxable years beginning after December 31, 1950. For such purpose, chapter 2 of the Internal Revenue Code of 1986 (formerly I.R.C. 1954 ) shall be treated as applying to all taxable years beginning after such date.'
Section 502(b)(2) of Pub. L. 90-248 provided that: ‘The amendments made by paragraph (1) (amending this section) shall be effective only with respect to taxable years ending on or after December 31, 1968.’
Amendment by section 311(b)(1)-(3) of Pub. L. 89-97 applicable only with respect to taxable years ending on or after Dec. 31, 1965, see section 311(c) of Pub. L. 89-97, set out as a note under section 410 of Title 42, The Public Health and Welfare.
Amendment by section 312(b) of Pub. L. 89-97 applicable only with respect to taxable years beginning after Dec. 31, 1965, see section 312(c) of Pub. L. 89-97, set out as a note under section 411 of Title 42.
Section 319(e) of Pub. L. 89-97, 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 sections 402 and 411 of Title 42) shall apply with respect to taxable years beginning after December 31, 1950. For such purpose, chapter 2 of the Internal Revenue Code of 1986 (formerly I.R.C. 1954 ) shall be treated as applying to all taxable years beginning after such date.'
Amendment by section 320(b)(1) of Pub. L. 89-97 applicable with respect to taxable years ending after 1965, see section 320(c) of Pub. L. 89-97, set out as a note under section 3121 of this title.
Section 331(d) of Pub. L. 89-97, 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) shall be applicable (except as otherwise specifically provided therein) only to certificates with respect to which supplemental certificates are filed pursuant to section 1402(e)(5)(A) of such Code after the date of the enactment of this Act (July 30, 1965), and to certificates filed pursuant to section 1402(e)(5)(B) after such date; except that no monthly benefits under title II of the Social Security Act (section 401 et seq. of Title 42) for the month in which this Act is enacted (July 1965) or any prior month shall be payable or increased by reason of such amendments, and no lump sum death payment under such title (section 401 et seq. of Title 42) shall be payable or increased by reason of such amendments in the case of any individual who died prior to the date of the enactment of this Act (July 30, 1965). The provisions of section 1402(e)(5) and (6) of the Internal Revenue Code of 1986 (formerly I.R.C. 1954 ) which were in effect before the date of enactment of this Act shall be applicable with respect to any certificate filed pursuant thereto before such date if a supplemental certificate is not filed with respect to such certificate as provided in this section.'
Section 341(c) of Pub. L. 89-97, 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 be applicable only with respect to certificates filed pursuant to section 1402(e) of the Internal Revenue Code of 1986 (formerly I.R.C. 1954 ) after the date of the enactment of this Act (July 30, 1965); except that no monthly benefits under title II of the Social Security Act (section 401 et seq. of Title 42) for the month in which this Act is enacted (July 1965) or any prior month shall be payable or increased by reason of such amendments.'
Section 2(c) of Pub. L. 88-650, 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 be applicable only with respect to certificates filed pursuant to section 1402(e) of the Internal Revenue Code of 1986 (formerly I.R.C. 1954 ) after the date of the enactment of this Act (Oct. 13, 1964); except that no monthly benefits under title II of the Social Security Act (section 401 et seq. of Title 42, The Public Health and Welfare) for the month in which this Act (Oct. 1964) is enacted or any prior month shall be payable or increased by reason of such amendments.'
Section 202(b) of Pub. L. 87-64 provided that: ‘The amendment made by subsection (a) (amending this section) shall take effect on the date of enactment of this Act (June 30, 1961); except that no monthly benefits under title II of the Social Security Act (section 401 et seq. of Title 42, The Public Health and Welfare) for the month in which this Act is enacted or any prior month shall be payable or increased by reason of such amendment, and no lump-sum death payment under such title shall be payable or increased by reason of such amendment in the case of any individual who died prior to the date of enactment of this Act (June 30, 1961).’
Section 101(f) of Pub. L. 86-778, 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) shall be applicable (except as otherwise specifically indicated therein) only with respect to certificates (and supplemental certificates) filed pursuant to section 1402(e) of the Internal Revenue Code of 1986 (formerly I.R.C. 1954 ) after the date of the enactment of this Act (Sept. 13, 1960); except that no monthly benefits under title II of the Social Security Act (section 401 et seq. of Title 42, The Public Health and Welfare) for the month in which this Act is enacted or any prior month shall be payable or increased by reason of such amendments, and no lump-sum death payment under such title shall be payable or increased by reason of such amendments in the case of any individual who died prior to the date of the enactment of this Act (Sept. 13, 1960).'
Amendment by section 103(k) of Pub. L. 86-778 applicable only in the case of taxable years beginning after 1960, except that, insofar as such enactment involves the nonapplication of section 932 of this title to the Virgin Islands for purposes of section 1401 et seq. of this title and section 411 of Title 42, such enactment shall be effective in the case of all taxable years with respect to which such chapter 2 (and corresponding provisions of prior law) and section 411 of Title 42 are applicable, see section 103(v)(1) of Pub. L. 86-778, set out as a note under section 402 of Title 42.
Amendment by section 103(l) of Pub. L. 86-778 applicable only in the case of taxable years beginning 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 106(b) of Pub. L. 86-778 applicable only with respect to taxable years ending on or after Dec. 31, 1960, see section 106(c) of Pub. L. 86-778, set out as a note under section 411 of Title 42.
Section 403(b) of Pub. L. 85-840, as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
‘(1) Except as provided in paragraph (2), the amendment made by subsection (a) (amending this section) shall apply only with respect to individuals who die after the date of the enactment of this Act (August 28, 1958).
‘(2) In the case of an individual who died after 1955 and on or before the date of the enactment of this Act (August 28, 1958), the amendment made by subsection (a) (amending this section) shall apply only if -
‘(A) before January 1, 1960, there is filed a return (or amended return) of the tax imposed by chapter 2 of the Internal Revenue Code of 1986 (formerly I.R.C. 1954 ) (section 1401 et seq. of this title) for the taxable year ending as a result of his death, and
‘(B) in any case where the return is filed solely for the purpose of reporting net earnings from self-employment resulting from the amendment made by subsection (a), the return is accompanied by the amount of tax attributable to such net earnings.
In any case described in the preceding sentence, no interest or penalty shall be assessed or collected on the amount of any tax due under chapter 2 of such Code solely by reason of the operation of section 1402(f) of such Code.'
EFFECTIVE DATE OF 1957 AMENDMENTS
Section 4 of Pub. L. 85-239, as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
‘(a) Section 3 (set out as a note below), and the amendments made by the first section of this Act (amending this section), shall apply with respect to monthly insurance benefits under title II of the Social Security Act (section 401 et seq. of Title 42, The Public Health and Welfare), for months beginning after, and lump sum death payments under such title in the case of deaths occurring after, the date of the enactment of this Act (Aug. 30, 1957).
‘(b) Notwithstanding subsection (a), in the case of any individual who -
‘(1)(A) has remuneration which is deemed, by reason of section 3, to constitute remuneration for employment for purposes of title II of the Social Security Act (section 401 et seq. of Title 42), or
‘(B) has income which constitutes net earnings from self-employment under such title by reason of the filing of a certificate pursuant to section 1402(e)(3)(A) or (B) of the Internal Revenue Code of 1986 (formerly I.R.C. 1954 ), and
‘(2) was entitled to monthly insurance benefits under title II of the Social Security Act (section 401 et seq. of Title 42) for the month in which this Act is enacted (August 1957), section 3 (set out as a note below) and the amendments made by the first section of this Act (amending this section) shall apply with respect to monthly insurance benefits under such title based on his wages and self-employment income only if he, or any other person entitled to monthly insurance benefits under such title on the basis of such wages and self-employment income, files, on or after the date of enactment of this Act (Aug. 30, 1957), an application for recomputation by reason of this Act. Such recomputation shall be made in the manner provided in title II of the Social Security Acts (section 401 et seq. of Title 42) as in effect at the time of the last previous computation or recomputation of such individual's primary insurance amount and as though the application therefor was filed in the month in which the application for such last previous computation or recomputation was filed. No recomputation under this subsection shall be regarded as a recomputation under section 215(f) of the Social Security Act (section 415(f) of Title 42). Any such recomputation shall be effective for and after the twelfth month before the month in which the application therefor is filed, but in no case for any month which begins on or prior to the date of the enactment of this Act. Any such recomputation shall be effective only if it results in a higher primary insurance amount.
‘(c) The preceding provisions of this section shall not render erroneous any monthly insurance benefits under title II of the Social Security Act (section 401 et seq. of Title 42) for the month in which this Act (August 1957) is enacted or any prior month.’
Section 5(c) of Pub. L. 85-239 provided that: ‘The amendments made by this section (amending this section and section 411 of Title 42) shall, except for purposes of section 203 of the Social Security Act (section 403 of title 42), apply only with respect to taxable years ending on or after December 31, 1957. For purposes of section 203 of the Social Security Act (section 403 of Title 42) (other than subsection (a)), such amendments shall apply only with respect to taxable years beginning after the month in which this Act is enacted (August 1957). For purposes of subsection (a) of such section 203, such amendments shall apply only with respect to taxable years of the insured individual ending on or after December 31, 1957.’
Section 201(d) of act Sept. 1, 1954, provided that: ‘The amendments made by subsections (a), (b) and (c) of this section (amending this section) shall be applicable only with respect to taxable years ending after 1954.’
Section 403 of Pub. L. 106-170 provided that:
“(a) IN GENERAL. -
“Notwithstanding section 1402(e)(4) of the Internal Revenue Code of 1986, any exemption which has been received under section 1402(e)(1) of such Code by a duly ordained, commissioned, or licensed minister of a church, a member of a religious order, or a Christian Science practitioner, and which is effective for the taxable year in which this Act is enacted, may be revoked by filing an application therefor (in such form and manner, and with such official, as may be prescribed by the Commissioner of Internal Revenue), if such application is filed no later than the due date of the Federal income tax return (including any extension thereof) for the applicant's second taxable year beginning after December 31, 1999. Any such revocation shall be effective (for purposes of chapter 2 of the Internal Revenue Codeof 1986 and title II of the Social Security Act (42 U.S.C. 401 et seq.)), as specified in the application, either with respect to the applicant's first taxable year beginning after December 31, 1999, or with respect to the applicant's second taxable year beginning after such date, and for all succeeding taxable year; and the applicant for any such revocation may not thereafter again file application for an exemption under such section 1402(e)(1). If the application is filed after the due date of the applicant's Federal income tax return for a taxable year and is effective with respect to that taxable year, it shall include or be accompanied by payment in full of an amount equal to the total of the taxes that would have been imposed by section 1401 of the Internal Revenue Codeof 1986 with respect to all of the applicant's income derived in that taxable year which would have constituted net earnings from self-employment for purposes of chapter 2 of such Code (notwithstanding paragraphs (4) and (5) of section 1402(c)) except for the exemption under section 1402(e)(1) of such Code.
“(b) EFFECTIVE DATE. -
“Subsection (a) shall apply with respect to service performed (to the extent specified in such subsection) in taxable years beginning after December 31, 1999, and with respect to monthly insurance benefits payable under title II on the basis of the wages and self-employment income of any individual for months in or after the calendar year in which such individual's application for revocation (as described in such subsection) is effective (and lump-sum death payments payable under such title on the basis of such wages and self-employment income in the case of deaths occurring in or after such calendar year).”
MORATORIUM ON CERTAIN REGULATIONS
Section 935 of Pub. L. 105-34 provided that:
“No temporary or final regulation with respect to the definition of a limited partner under section 1402(a)(13) of the Internal Revenue Code of 1986 may be issued or made effective before July 1, 1998.”
Pub. L. 103–296, Sec. 306, provided that:
“(2) such services were performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act was in effect, and
“then such individual may file a certificate under this section in such form and manner, and with such official, as may be prescribed in regulations issued under chapter 2 of such Code. Upon the filing of such certificate, notwithstanding any judgment which has been entered to the contrary, such individual shall be exempt from payment of such tax with respect to services described in paragraphs (1) and (2) and from any penalties or interest for failure to pay such tax or to file a self-employment tax return as required under section 6017 of such Code.
Section 1704(b) of Pub. L. 99-514 provided that:
‘(1) In general. - Notwithstanding section 1402(e)(3) of the Internal Revenue Code of 1986, as redesignated by subsection (a)(2)(B) of this section, any exemption which has been received under section 1402(e)(1) of such Code by a duly ordained, commissioned, or licensed minister of a church, a member of a religious order, or a Christian Science practitioner, and which is effective for the taxable year in which this Act is enacted (enacted Oct. 22, 1986), may be revoked by filing an application therefor (in such form and manner, and with such official, as may be prescribed in regulations made under chapter 2 of subtitle A of such Code), if such application is filed -
‘(A) before the applicant becomes entitled to benefits under section 202(a) or 223 of the Social Security Act (42 U.S.C. 402(a), 423) (without regard to section 202(j)(1) or 223(b) of such Act (42 U.S.C. 402(j)(1), 423(b))), and
‘(B) no later than the due date of the Federal income tax return (including any extension thereof) for the applicant's first taxable year beginning after the date of the enactment of this Act (Oct. 22, 1986).
Any such revocation shall be effective (for purposes of chapter 2 of subtitle A of the Internal Revenue Code of 1986 and title II of the Social Security Act (42 U.S.C. 401 et seq.)), as specified in the application, either with respect to the applicant's first taxable year ending on or after the date of the enactment of this Act (Oct. 22, 1986) or with respect to the applicant's first taxable year beginning after such date, and for all succeeding taxable years; and the applicant for any such revocation may not thereafter again file application for an exemption under such section 1402(e)(1). If the application is filed on or after the due date of the Federal income tax return for the applicant's first taxable year ending on or after the date of the enactment of this Act (Oct. 22, 1986) and is effective with respect to that taxable year, it shall include or be accompanied by payment in full of an amount equal to the total of the taxes that would have been imposed by section 1401 of the Internal Revenue Codeof 1986 with respect to all of the applicant's income derived in that taxable year which would have constituted net earnings from self-employment for purposes of chapter 2 of subtitle A of such Code (notwithstanding paragraph (4) or (5) of section 1402(c) of such Code) but for the exemption under section 1402(e)(1) of such Code.
‘(2) Effective date. - Paragraph (1) of this subsection shall apply with respect to service performed (to the extent specified in such paragraph) in taxable years ending on or after the date of the enactment of this Act (Oct. 22, 1986) and with respect to monthly insurance benefits payable under title II of the Social Security Act (42 U.S.C. 401 et seq.) on the basis of the wages and self-employment income of any individual for months in or after the calendar year in which such individual's application for revocation (as described in such paragraph) is effective (and lump-sum death payments payable under such title on the basis of such wages and self-employment income in the case of deaths occurring in or after such calendar year).'
Section 316 of Pub. L. 95-216, as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
‘(a) Notwithstanding section 1402(e)(3) of the Internal Revenue Code of 1986 (formerly I.R.C. 1954 ), any exemption which has been received under section 1402(e)(1) of such Code, by a duly ordained, commissioned, or licensed minister of a church or a Christian Science practitioner, and which is effective for the taxable year in which this Act (Pub. L. 95-216, enacted Dec. 20, 1977) is enacted, may be revoked by filing an application therefor (in such form and manner, and with such official, as may be prescribed in regulations made under chapter 2 of such Code (this chapter)), if such application is filed -
‘(1) before the applicant becomes entitled to benefits under section 202(a) or 223 of the Social Security Act (section 402(a) or 423 of Title 42, The Public Health and Welfare) (without regard to section 202(j)(1) or 223(b) of such Act (section 402(j)(1) or 423(b) of Title 42)), and
‘(2) no later than the due date of the Federal income tax return (including any extension thereof) for the applicant's first taxable year beginning after the date of the enactment of this Act (Dec. 20, 1977).
Any such revocation shall be effective (for purposes of chapter 2 of the Internal Revenue Code of 1986 (this chapter) and title II of the Social Security Act (section 401 et seq. of Title 42)), as specified in the application, either with respect to the applicant's first taxable year ending on or after the date of the enactment of this Act (Dec. 20, 1977) or with respect to the applicant's first taxable year beginning after such date, and for all succeeding taxable years; and the applicant for any such revocation may not thereafter again file application for an exemption under such section 1402(e)(1). If the application is filed on or after the due date of the applicant's first taxable year ending on or after the date of the enactment of this Act (Dec. 20, 1977) and is effective with respect to that taxable year, it shall include or be accompanied by payment in full of an amount equal to the total of the taxes that would have been imposed by section 1401 of the Internal Revenue Code of 1986 with respect to all of the applicant's income derived in that taxable year which would have constituted net earnings from self-employment for purposes of chapter 2 of such Code (this chapter) (notwithstanding section 1402(c)(4) or (c)(5) of such Code) except for the exemption under section 1402(e)(1) of such Code.
‘(b) Subsection (a) shall apply with respect to service performed (to the extent specified in such subsection) in taxable years ending on or after the date of the enactment of this Act (Dec. 20, 1977), and with respect to monthly insurance benefits payable under title II of the Social Security Act (section 401 et seq. of Title 42) on the basis of the wages and self-employment income of any individual for months in or after the calendar year in which such individual's application for revocation (as described in such subsection) is filed (and lump-sum death payments payable under such title on the basis of such wages and self-employment income in the case of deaths occurring in or after such calendar year).'
Section 122(c)(2) of Pub. L. 90-248 authorized any individual affected by the amendments made by Pub. L. 90-248 to subsecs. (c)(1), (2)(E) of this section and section 411(c)(1), (2)(E) of Title 42, The Public Health and Welfare, to make an irrevocable election not to have such amendments apply to fees received in 1968 and every year thereafter if he filed, on or before the due date of his income tax return for 1968, with the Secretary of the Treasury, a certificate of election of exemption from such amendments.
Section 501(c) of Pub. L. 90-248 authorized the payment of a refund or credit of any overpayment resulting from the amendment of subsec. (h)(2), relating to the filing of applications under this section, by section 501(a) of Pub. L. 90-248 if the claim therefore was filed on or before Dec. 31, 1968.
Section 319(f) of Pub. L. 89-97 authorized the payment of a refund or credit of any overpayment resulting from the amendments made to sections 402, 411, and 1402 of this title by Pub. L. 89-97, if the claim therefore is filed on or before Apr. 15, 1966.
Section 331(b) of Pub. L. 89-97 established, for purposes of computing interest, Apr. 15, 1967, as the due date for the payment, under section 1401 of this title, of taxes due for any taxable year ending before Jan. 1, 1966 solely by reason of the filing of a certificate or supplementary certificate under subsec. (e)(5) of this section, which was struck out by section 115(b)(2) of Pub. L. 90-248.
Section 101(d) of Pub. L. 86-778 established, for purposes of computing interest, Apr. 15, 1962, as the due date for the payment, under section 1401 of this title, of taxes due for any taxable year ending before 1959 solely by reason of the filing of a certificate or supplementary certificate under subsec. (e)(3)(B) or (5) of this section.
Section 1(c) of Pub. L. 85-239 established the due date, for purposes of computing interest, for the payment of taxes, where a certificate had been filed under subsec. (e)(3)(A) or (B) of this section after the due date of a return for any taxable year.
Section 105(c)(2) of Pub. L. 86-778, as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ‘Remuneration which is deemed under section 1402(g) of the Internal Revenue Code of 1986 (formerly I.R.C. 1954 ) to constitute net earnings from self-employment and not remuneration for employment shall also be deemed, for purposes of title II of the Social Security Act (section 401 et seq. of Title 42, The Public Health and Welfare), to constitute net earnings from self-employment and not remuneration for employment. If, pursuant to the last sentence of section 1402(g) of the Internal Revenue Code of 1986, an individual is deemed to have become an employee of an organization (or to have become a member of a group) on the first day of a calendar quarter, such individual shall likewise be deemed, for purposes of clause (ii) or (iii) of section 210(a)(8)(B) of the Social Security Act (section 410(a)(18)(B)(ii), (iii) of Title 42), to have become an employee of such organization (or to have become a member of such group) on such day.'
Section 3 of Pub. L. 85-239, as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ‘Remuneration which is deemed under section 1402(e)(4) of the Internal Revenue Code of 1986 (formerly I.R.C. 1954 ) to constitute remuneration for employment shall also be deemed, notwithstanding sections 210(a)(8)(A) and 211(c) of the Social Security Act (sections 410(a)(8)(A) and 411(c) of Title 42, The Public Health and Welfare), to constitute remuneration for employment (and not net earnings from self-employment) for purposes of title II of such Act (section 401 et seq. of Title 42).' See section 4 of Pub. L. 85-239, set out as an Effective Date of 1957 Amendment note above.
Section 105(d)(2) of Pub. L. 86-778, set out as an Effective Date of 1960 Amendment note under section 3121 of this title, provided that no monthly benefits under title II of the Social Security Act (section 401 et seq. of Title 42, The Public Health and Welfare), for September 1960 or any prior month shall be payable or increased by reason of the provisions of subsections (b) and (c) of section 105 or the amendments made by such subsections (adding subsec. (g) to this section and enacting notes under this section and section 3121 of this title), and no lump-sum death payment under title II of the Social Security Act shall be payable or increased by reason of such provisions or amendments in the case of any individual who died prior to Sept. 13, 1960.