26 U.S.C. § 1401 | Rate of tax

(a)

Old-age, survivors, and disability insurance

In addition to other taxes, there shall be imposed for each taxable year, on the self-employment income of every individual, a tax equal to 12.4 percent of the amount of the self-employment income for such taxable year.

(b)

Hospital insurance

(1)

In general

In addition to the tax imposed by the preceding subsection, there shall be imposed for each taxable year, on the self-employment income of every individual, a tax equal to 2.9 percent of the amount of the self-employment income for such taxable year.

(2)

Additional tax

(A)

In general

December 31, 2012In addition to the tax imposed by paragraph (1) and the preceding subsection, there is hereby imposed on every taxpayer (other than a corporation, estate, or trust) for each taxable year beginning after , a tax equal to 0.9 percent of the self-employment income for such taxable year which is in excess of—

(i)

in the case of a joint return, $250,000,

(ii)

in the case of a married taxpayer (as defined in section 7703) filing a separate return, ½ of the dollar amount determined under clause (i), and

(iii)

in any other case, $200,000.

(B)

Coordination with FICA

The amounts under clause (i), (ii), or (iii) (whichever is applicable) of subparagraph (A) shall be reduced (but not below zero) by the amount of wages taken into account in determining the tax imposed under section 3121(b)(2) with respect to the taxpayer.

(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, the self-employment income of an individual shall be exempt from the taxes imposed by this section to the extent that such self-employment income is subject under such agreement exclusively to the laws applicable to the social security system of such foreign country.

Aug. 16, 1954, ch. 736 68A Stat. 353 Sept. 1, 1954, ch. 1206 68 Stat. 1093 Aug. 1, 1956, ch. 836 70 Stat. 845 Pub. L. 85–840, title IV, § 401(a)Aug. 28, 195872 Stat. 1041 Pub. L. 87–64, title II, § 201(a)June 30, 196175 Stat. 140 Pub. L. 89–97, title I, § 111(c)(4)July 30, 196579 Stat. 342 Pub. L. 90–248, title I, § 109(a)(1)Jan. 2, 196881 Stat. 835 Pub. L. 92–336, title II, § 204July 1, 197286 Stat. 420 Pub. L. 92–603, title I, § 135(a)(1)Oct. 30, 197286 Stat. 1362 Pub. L. 93–233, § 6(b)(1)Dec. 31, 197387 Stat. 955 Pub. L. 94–455, title XIX, § 1901(a)(154)Oct. 4, 197690 Stat. 1789 Pub. L. 95–216, title I, § 101(a)(3)Dec. 20, 197791 Stat. 1511 Pub. L. 98–21, title I, § 124(a)Apr. 20, 198397 Stat. 89 Pub. L. 101–508, title XI, § 11801(a)(36)Nov. 5, 1990104 Stat. 1388–521 Pub. L. 108–203, title IV, § 415Mar. 2, 2004118 Stat. 530 Pub. L. 111–148, title IX, § 9015(b)(1)Mar. 23, 2010124 Stat. 871 Pub. L. 111–152, title I, § 1402(b)(1)(B)Mar. 30, 2010124 Stat. 1063 Pub. L. 113–295, div. A, title II, § 221(a)(89)Dec. 19, 2014128 Stat. 4050(, ; , title II, § 208(a), ; , title II, § 202(a), ; , , ; , , ; , title III, § 321(a), , , 394; , (b)(1), , , 836; (a)(1), (b)(1), , , 421; , (b)(1), , , 1363; , , ; , , ; , (b)(3), title III, § 317(b)(1), , , 1512, 1539; , (b), , ; , (c)(16), , , 1388–527; , , ; , title X, § 10906(b), , , 1020; , , ; , (90), , .)

Editorial Notes

References in Text

section 433 of Title 42Section 233 of the Social Security Act, referred to in subsec. (c), is classified to , The Public Health and Welfare.

Amendments

Pub. L. 113–295, § 221(a)(89)2014—Subsec. (a). , substituted “12.4 percent of the amount of the self-employment income for such taxable year.” for “the following percent of the amount of the self-employment income for such taxable year:


“In the case of a taxable year
Beginning after:	And before:	Percent:
December 31, 1983	January 1, 1988	11.40
December 31, 1987	January 1, 1990	12.12
December 31, 1989		12.40”.

Pub. L. 113–295, § 221(a)(90)Subsec. (b)(1). , substituted “2.9 percent of the amount of the self-employment income for such taxable year.” for “the following percent of the amount of the self-employment income for such taxable year:


“In the case of a taxable year
Beginning after:	And before:	Percent:
December 31, 1983	January 1, 1985	2.60
December 31, 1984	January 1, 1986	2.70
December 31, 1985		2.90.”

Pub. L. 111–148, § 9015(b)(1)2010—Subsec. (b). , designated existing provisions as par. (1), inserted heading, and added par. (2).

Pub. L. 111–152, § 1402(b)(1)(B)(i)Subsec. (b)(2)(A). , added cl. (ii) and redesignated former cl. (ii) as (iii).

Pub. L. 111–148, § 10906(b), substituted “0.9 percent” for “0.5 percent” in introductory provisions.

Pub. L. 111–152, § 1402(b)(1)(B)(ii)Subsec. (b)(2)(B). , substituted “under clause (i), (ii), or (iii) (whichever is applicable)” for “under clauses (i) and (ii)”.

Pub. L. 108–2032004—Subsec. (c). substituted “exclusively to the laws applicable to” for “to taxes or contributions for similar purposes under”.

Pub. L. 101–5081990—Subsecs. (c), (d). redesignated subsec. (d) as (c) and struck out former subsec. (c) which provided a credit against self-employment taxes imposed by this section.

Pub. L. 98–21, § 124(a)Jan. 1, 1978Dec. 31, 1977Jan. 1, 1979Dec. 31, 1978Jan. 1, 1981Dec. 31, 1980Jan. 1, 1982Dec. 31, 1981Jan. 1, 1985Dec. 31, 1984Jan. 1, 1990Dec. 31, 19891983—Subsec. (a). , amended subsec. (a) generally, substituting a table for former pars. (1) to (7) which had imposed a tax on the self-employment income of every individual (1) in the case of any taxable year beginning before , to be equal to 7.0 percent of the amount of the self-employment income for such taxable year; (2) in the case of any taxable year beginning after , and before , to be equal to 7.10 percent of the amount of the self-employment income for such taxable year; (3) in the case of any taxable year beginning after , and before , to be equal to 7.05 percent of the amount of the self-employment income for such taxable year; (4) in the case of any taxable year beginning after , and before , to be equal to 8.00 percent of the amount of the self-employment income for such taxable year; (5) in the case of any taxable year beginning after , and before , to be equal to 8.05 percent of the amount of the self-employment income for such taxable year; (6) in the case of any taxable year beginning after , and before , to be equal to 8.55 percent of the amount of the self-employment income for such taxable year; and (7) in the case of any taxable year beginning after , to be equal to 9.30 percent of the amount of the self-employment income for such taxable year.

Pub. L. 98–21, § 124(a)Dec. 31, 1973Jan. 1, 1978Dec. 31, 1977Jan. 1, 1979Dec. 31, 1978Jan. 1, 1981Dec. 31, 1980Jan. 1, 1985Dec. 31, 1984Jan. 1, 1986Dec. 31, 1985Subsec. (b). , amended subsec. (b) generally, substituting a table for former pars. (1) to (6) which had imposed a tax on the self-employment income of every individual (1) in the case of any taxable year beginning after , and before , to be equal to 0.90 percent of the amount of the self-employment income for such taxable year; (2) in the case of any taxable year beginning after , and before , to be equal to 1.00 percent of the amount of the self-employment income for such taxable year; (3) in the case of any taxable year beginning after , and before , to be equal to 1.05 percent of the amount of the self-employment income for such taxable year; (4) in the case of any taxable year beginning after , and before , to be equal to 1.30 percent of the amount of the self-employment income for such taxable year; (5) in the case of any taxable year beginning after , and before , to be equal to 1.35 percent of the amount of the self-employment income for such taxable year; and (6) in the case of any taxable year beginning after , to be equal to 1.45 percent of the amount of the self-employment income for such taxable year.

Pub. L. 98–21, § 124(b)Subsecs. (c), (d). , added subsec. (c) and redesignated former subsec. (c) as (d).

Pub. L. 95–216, § 101(a)(3)Jan. 1, 1978Dec. 31, 19891977—Subsec. (a). , substituted provisions calling for a graduated increase in the tax from 7.0 percent for taxable years beginning before , to 9.30 percent for taxable years beginning after , for provisions under which the tax had been set at 7.0 percent without any increase in the rate in future years.

Pub. L. 95–216, § 101(b)(3)December 31, 1977January 1, 1979December 31, 1977January 1, 1981December 31, 1978January 1, 1981December 31, 1980January 1, 1986December 31, 1980January 1, 1985December 31, 1985Subsec. (b). , substituted “after , and before ” for “after , and before ” and “1.00 percent” for “1.10 percent” in par. (2), substituted “after , and before ” for “after , and before ” and “1.05 percent” for “1.35 percent” in par. (3), substituted “after , and before ” for “after ” and “1.30 percent” for “1.50 percent” in par. (4), and added pars. (5) and (6).

Pub. L. 95–216, § 317(b)(1)Subsec. (c). , added subsec. (c).

Pub. L. 94–455, § 1901(a)(154)(A)Dec. 31, 1967Jan. 1, 1969Dec. 31, 1968Jan. 1, 1971Dec. 31, 1970Jan. 1, 1973Dec. 31, 19721976—Subsec. (a). , among other changes, substituted provisions relating to a uniform tax rate of 7 percent on self-employment income of every individual for provisions relating to varied tax rate of 5.8 percent of the amount of self-employment income for any taxable year beginning after , and before , 6.3 percent for any taxable year beginning after , and before , 6.9 percent for any taxable year beginning after , and before , and 7.0 percent for any taxable year beginning after .

Pub. L. 94–455, § 1901(a)(154)(B)Dec. 31, 1967Jan. 1, 1974Dec. 31, 1972Jan. 1, 1974Subsec. (b). , redesignated pars. (3) to (6) as (1) to (4). Former pars. (1) and (2), which related to a 6 percent tax rate on self-employment income for any taxable year beginning after , and before , and 1 percent tax rate on self-employment income for any taxable year beginning after , and before , were struck out.

Pub. L. 93–2331973—Subsec. (b)(2). substituted “1974” for “1978”.

Pub. L. 93–233Subsec. (b)(3). substituted “1973” and “1978” for “1977” and “1981” and decreased the rate of tax from 1.25 percent to 0.90 percent.

Pub. L. 93–233Subsec. (b)(4). substituted “1977” and “1981” for “1980” and “1986” and decreased the rate of tax from 1.35 percent to 1.10 percent.

Pub. L. 93–233December 31, 1980January 1, 1986December 31, 1985Subsec. (b)(5). substituted “beginning after , and before ” for “beginning after ” and decreased the rate of tax from 1.45 percent to 1.35 percent.

Pub. L. 93–233Subsec. (b)(6). added par. (6).

Pub. L. 92–603, § 135(a)(1)(A)1972—Subsec. (a)(3). , substituted “1973” for “1978”.

Pub. L. 92–603, § 135(a)(1)(B)Dec. 31, 1972Dec. 31, 1977Jan. 1, 2011Subsec. (a)(4). , substituted provisions that in the case of taxable years beginning after , the tax shall be equal to 7.0 percent of the amount of the self-employment income for such taxable year, for provisions that in the case of taxable years beginning after , and before , the tax shall be equal to 6.7 percent of the amount of the self-employment income for such taxable year.

Pub. L. 92–603, § 135(a)(1)(B)Dec. 31, 2010Subsec. (a)(5). , struck out par. (5) which provided that in the case of taxable years beginning after , the tax shall be equal to 7.0 percent of the amount of the self-employment income for the taxable year.

Pub. L. 92–336, § 204(a)(1)January 1, 1978January 1, 1973December 31, 1972December 31, 1977January 1, 2011Subsec. (a)(3) to (5). , substituted “” for “” and struck out “and” after “such taxable year” in par. (3), extended from any taxable year beginning after to any taxable year beginning after , and before , and decreased from 7.0 percent to 6.7 percent the provisions relating to the tax on self-employment income in par. (4), and added par. (5).

Pub. L. 92–603, § 135(b)(1)Subsec. (b)(2). , increased the rate of tax from 0.9 percent to 1.0 percent.

Pub. L. 92–603, § 135(b)(1)Subsec. (b)(3). , substituted “1981” for “1986” and “1.25” for “1.0”.

Pub. L. 92–603, § 135(b)(1)Subsec. (b)(4). , substituted “1980” for “1985”, “1986” for “1993”, and “1.35” for “1.1”.

Pub. L. 92–603, § 135(b)(1)Subsec. (b)(5). , substituted “1985” for “1992” and “1.45” for “1.2”.

Pub. L. 92–336, § 204(b)(1)Subsec. (b)(2) to (5). , substituted “1978” for “1976” and “0.9” for “0.65” in subsec. (b)(2), “1977” for “1975”, “1986” for “1980” and “1.0” for “0.70” in par. (3), “1985” for “1979”, “1993” for “1987” and “1.1” for “0.80” in par. (4), and “1992” for “1986” and “1.2” for “0.90” in par. (5).

Pub. L. 90–248, § 109(a)(1)December 31, 1967January 1, 1969December 31, 1965January 1, 1967December 31, 1968January 1, 1971December 31, 1966January 1, 1969December 31, 1970December 31, 19681968—Subsecs. (a)(1) to (4). , substituted “” and “” for “” and “” in par. (1), “”, “” and “6.3” for “”, “”, and “5.9” in par. (2), and “” and “6.9” for “” and “6.6” in par. (3), and reenacted par. (4) without change.

Pub. L. 90–248, § 109(b)(1)Dec. 31, 1965Jan. 1, 1967December 31, 1967December 31, 1966Subsec. (b)(1) to (5). , struck out par. (1) provision for rate of 0.35 percent of amount of self-employment income for any taxable year beginning after , and before , redesignated former pars. (2) to (6) as (1) to (5), substituted “” for “” 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.

Pub. L. 89–97, § 321(a)Dec. 31, 1965Jan. 1, 1967Dec. 31, 1966Jan. 1, 1968Dec. 31, 1967Jan. 1, 1969Dec. 31, 1968Jan. 1, 1973Dec. 31, 1972Jan. 1, 1976Dec. 31, 1975Jan. 1, 1980Dec. 31, 1979Jan. 1, 1987Dec. 31, 19861965—, divided the total tax imposed under the entire section for each taxable year upon the self-employment income for such taxable year 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 a separate tax for hospital insurance; reduced from 6.2 percent to 6.15 percent the rate of total tax imposed under the entire section for taxable years beginning after , and before (resulting from a tax of 5.8 percent under subsec. (a) and 0.35 percent under subsec. (b)), increased from 6.2 percent to 6.4 percent the rate for taxable years beginning after , and before (resulting from a tax of 5.9 percent under subsec. (a) and 0.50 percent under subsec. (b)), reduced from 6.9 percent to 6.4 percent the rate for taxable years beginning after , and before (resulting from a tax of 5.9 percent under subsec. (a) and 0.50 percent under subsec. (b)), increased from 6.9 percent to 7.1 percent the rate for taxable years beginning after , and before (resulting from a tax of 6.6 percent under subsec. (a) and 0.50 percent under subsec. (b)), from 6.9 percent to 7.55 percent the rate for taxable years beginning after , and before (resulting from a tax of 7.0 percent under subsec. (a) and 0.55 percent under subsec. (b)), from 6.9 percent to 7.60 percent the rate for taxable years beginning after , and before (resulting from a tax of 7.0 percent under subsec. (a) and 0.60 percent under subsec. (b)), from 6.9 percent to 7.70 percent the rate for taxable years beginning after , and before (resulting from a tax of 7.0 percent under subsec. (a) and 0.70 percent under subsec. (b)), and from 6.9 percent to 7.80 percent the rate for taxable years beginning after (resulting from a tax of 7.0 percent under subsec. (a) and 0.80 percent under subsec. (b)), and provided that the exclusion of employee representatives by section 1402(c)(3) should not apply for purposes of the tax imposed by subsec. (b).

Pub. L. 89–97, § 111(c)(4)Subsec. (b). , struck out provision that for purposes of the tax imposed by this subsection, the exclusion of employee representatives by section 1402(c)(3) shall not apply.

Pub. L. 87–64Dec. 31, 1961Jan. 1, 1963Dec. 31, 1962Jan. 1, 1966Dec. 31, 1965Jan. 1, 1968Dec. 31, 1967Jan. 1, 1969Dec. 31, 19681961— increased the rate of tax for taxable years beginning after , and before , from 4½ to 4.7 percent, taxable years beginning after , and before , from 5¼ to 5.4 percent, taxable years beginning after , and before , from 6 to 6.2 percent, taxable year beginning after , and before , from 6 to 6.9 percent, and taxable years beginning after , from 6¾ to 6.9 percent.

Pub. L. 85–840Dec. 31, 1958Dec. 31, 1959Dec. 31, 1962Dec. 31, 1965Dec. 31, 1968Dec. 31, 1956Dec. 31, 1959Dec. 31, 1964Dec. 31, 1969Dec. 31, 19741958— increased the rate of tax by substituting provisions imposing a tax of 3¾ percent for taxable years beginning after , 4½ percent for years beginning after , 5¼ percent for years beginning after , 6 percent for years beginning after , and 6¾ percent for years beginning after , for provisions which imposed a tax of 3⅜ percent for taxable years beginning after , 4⅛ percent for years beginning after , 4⅞ percent for years beginning after , 5⅝ percent for years beginning after , and 6⅜ percent for years beginning after .

Aug. 1, 1956Dec. 31, 19561956—Act , increased the rate of tax for all taxable years beginning after , by three-eighths percent.

Sept. 1, 1954Dec. 31, 1969Dec. 31, 1969Jan. 1, 1975Dec. 31, 19741954—Act , increased the 4⅞ percent rate of tax on self-employment income for taxable years beginning after , to 5¼ percent for taxable years beginning after , and before , and 6 percent for taxable years beginning after .

Statutory Notes and Related Subsidiaries

Effective Date of 2014 Amendment

Pub. L. 113–295Dec. 19, 2014section 221(b) of Pub. L. 113–295 section 1 of this titleAmendment by effective , subject to a savings provision, see , set out as a note under .

Effective Date of 2010 Amendment

Pub. L. 111–152, title I, § 1402(b)(3)Mar. 30, 2010124 Stat. 1063

December 31, 2012“The amendments made by this subsection [amending this section and sections 3101 and 6654 of this title] shall apply with respect to remuneration received, and taxable years beginning after, .”

, , , provided that:

section 9015(b)(1) of Pub. L. 111–148Dec. 31, 2012section 9015(c) of Pub. L. 111–148 section 164 of this titleAmendment by applicable with respect to remuneration received, and taxable years beginning, after , see , set out as a note under .

Pub. L. 111–148, title X, § 10906(c)Mar. 23, 2010124 Stat. 1020

section 3101 of this titleDecember 31, 2012“The amendments made by this section [amending this section and ] shall apply with respect to remuneration received, and taxable years beginning, after .”

, , , provided that:

Effective Date of 1983 Amendment

Pub. L. 98–21, title I, § 124(d)Apr. 20, 198397 Stat. 91

“(1)

In general .—

section 411 of Title 42December 31, 1983Except as provided in paragraph (2), the amendments made by this section [amending this section, sections 32, 164, 275, 401, and 1402 of this title, and , The Public Health and Welfare] shall apply to taxable years beginning after .

“(2)

Subsection (c).—

section 411 of Title 42December 31, 1989The amendments made by subsection (c) [amending sections 32, 164, 275, 401, and 1402 of this title and ] shall apply to taxable years beginning after .”

, , , provided that:

Effective Date of 1977 Amendment

Pub. L. 95–216, title I, § 104Dec. 20, 197791 Stat. 1514

“The amendments made by this title [amending this section, sections 3101 and 3111 of this title, and sections 401, 415, and 430 of Title 42, The Public Health and Welfare] shall apply with respect to remuneration paid or received, and taxable years beginning, after 1977.”

, , , provided that:

Effective Date of 1976 Amendment

Pub. L. 94–455Dec. 31, 1976section 2 of this titleAmendment by effective for taxable years beginning after , see section 1901(d) set out as a note under .

Effective Date of 1973 Amendment

Pub. L. 93–233, § 6(c)Dec. 31, 197387 Stat. 955

December 31, 1973December 31, 1973“The amendment made by subsection (b)(1) [amending this section] shall apply only with respect to taxable years beginning after . The remaining amendments made by this section [amending sections 3101 and 3111 of this title] shall apply only with respect to remuneration paid after .”

, , , provided that:

Effective Date of 1972 Amendment

Pub. L. 92–603, title I, § 135(c)Oct. 30, 197286 Stat. 1364

December 31, 1972December 31, 1972“The amendments made by subsections (a)(1) and (b)(1) [amending this section] shall apply only with respect to taxable years beginning after . The remaining amendments made by this section [amending sections 3101 and 3111 of this title] shall apply only with respect to remuneration paid after .”

, , , provided that:

Pub. L. 92–336, title II, § 204(c)Oct. 30, 197286 Stat. 1377

, , , provided that:

Effective Date of 1968 Amendment

Pub. L. 90–248, title I, § 109(c)Jan. 2, 196881 Stat. 837

December 31, 1967December 31, 1967“The amendments made by subsections (a)(1) and (b)(1) [amending this section] shall apply only with respect to taxable years beginning after . The remaining amendments made by this section [amending sections 3101 and 3111 of this title] shall apply only with respect to remuneration paid after .”

, , , provided that:

Effective Date of 1965 Amendment

section 111(c)(4) of Pub. L. 89–97 section 111(e) of Pub. L. 89–97 section 1395i–1 of Title 42Amendment by 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 , set out as an Effective Date note under , The Public Health and Welfare.

Pub. L. 89–97, title III, § 321(d)July 30, 196579 Stat. 396

December 31, 1965December 31, 1965“The amendments made by subsection (a) [amending this section] shall apply only with respect to taxable years beginning after . The amendments made by subsections (b) and (c) [amending sections 3101 and 3111 of this title] shall apply only with respect to remuneration paid after .”

, , , provided that:

Effective Date of 1961 Amendment

Pub. L. 87–64, title II, § 201(d)June 30, 196175 Stat. 141

December 31, 1961December 31, 1961“The amendment made by subsection (a) [amending this section] shall apply with respect to taxable years beginning after . The amendments made by subsections (b) and (c) [amending sections 3101 and 3111 of this title] shall apply with respect to remuneration paid after .”

, , , provided that:

Effective Date of 1958 Amendment

Pub. L. 85–840, title IV, § 401(d)Aug. 28, 195872 Stat. 1042

December 31, 1958December 31, 1958“The amendment made by subsection (a) [amending this section] shall apply with respect to taxable years beginning after . The amendments made by subsections (b) and (c) [amending sections 3101 and 3111 of this title] shall apply with respect to remuneration paid after .”

, , , provided that:

Effective Date of 1956 Amendment

Act Aug. 1, 1956, ch. 836, title II, § 202(d)70 Stat. 846

December 31, 1956December 31, 1956“The amendment made by subsection (a) [amending this section] shall apply with respect to taxable years beginning after . The amendments made by subsections (b) and (c) [amending sections 3101 and 3111 of this title] shall apply with respect to remuneration paid after .”

, , provided that:

Savings Provision

Pub. L. 101–508Nov. 5, 1990Nov. 5, 1990section 11821(b) of Pub. L. 101–508 section 45K of this titleFor provisions that nothing in amendment by be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .

Credit for Sick Leave for Certain Self-Employed Individuals

Pub. L. 117–2, title IX, § 9642Mar. 11, 2021135 Stat. 171

“(a)

In General .—

In the case of an eligible self-employed individual, there shall be allowed as a credit against the tax imposed by chapter 1 of the Internal Revenue Code of 1986 for any taxable year an amount equal to the qualified sick leave equivalent amount with respect to the individual.

“(b)

Eligible Self-employed Individual .—

For purposes of this section—

“(1)

In general .—

The term ‘eligible self-employed individual’ means an individual who—

“(A)

regularly carries on any trade or business within the meaning of section 1402 of the Internal Revenue Code of 1986, and

“(B)

Pub. L. 116–127 29 U.S.C. 2601 would be entitled to receive paid leave during the taxable year pursuant to the Emergency Paid Sick Leave Act [div. E (§ 5101 et seq.) of , note] if—

“(i)

the individual were an employee of an employer (other than himself or herself), and

“(ii)

March 31, 2021 such Act applied after .

“(2)

Rules of application .—

For purposes of paragraph (1)(B), in determining whether an individual would be entitled to receive paid leave under the Emergency Paid Sick Leave Act, such Act shall be applied—

“(A)

by inserting ‘, the employee is seeking or awaiting the results of a diagnostic test for, or a medical diagnosis of, COVID–19 and such employee has been exposed to COVID–19 or is unable to work pending the results of such test or diagnosis, or the employee is obtaining immunization related to COVID–19 or recovering from any injury, disability, illness, or condition related to such immunization’ after ‘medical diagnosis’ in section 5102(a)(3) of such Act, and

“(B)

by applying section 5102(b)(1) of such Act separately with respect to each taxable year.

“(c)

Qualified Sick Leave Equivalent Amount .—

For purposes of this section—

“(1)

In general .—

The term ‘qualified sick leave equivalent amount’ means, with respect to any eligible self-employed individual, an amount equal to—

“(A)

the number of days during the taxable year (but not more than 10) that the individual is unable to perform services in any trade or business referred to in section 1402 of the Internal Revenue Code of 1986 for a reason with respect to which such individual would be entitled to receive sick leave as described in subsection (b), multiplied by

“(B)

the lesser of—

“(i)

$200 ($511 in the case of any day of paid sick time described in paragraph (1), (2), or (3) of section 5102(a) of the Emergency Paid Sick Leave Act, applied with the modification described in subsection (b)(2)(A)) of this section, or

“(ii)

67 percent (100 percent in the case of any day of paid sick time described in paragraph (1), (2), or (3) of section 5102(a) of the Emergency Paid Sick Leave Act ) of the average daily self-employment income of the individual for the taxable year.

“(2)

Average daily self-employment income .—

For purposes of this subsection, the term ‘average daily self-employment income’ means an amount equal to—

“(A)

the net earnings from self-employment of the individual for the taxable year, divided by

“(B)

260.

“(3)

Election to use prior year net earnings from self-employment income .—

In the case of an individual who elects (at such time and in such manner as the Secretary may provide) the application of this paragraph, paragraph (2)(A) shall be applied by substituting ‘the prior taxable year’ for ‘the taxable year’.

“(4)

Election to not take days into account .—

Any day shall not be taken into account under paragraph (1)(A) if the eligible self-employed individual elects (at such time and in such manner as the Secretary may prescribe) to not take such day into account for purposes of such paragraph.

“(d)

Credit Refundable.—

“(1)

In general .—

The credit determined under this section shall be treated as a credit allowed to the taxpayer under subpart C of part IV of subchapter A of chapter 1 of such Code.

“(2)

Treatment of payments .—

section 1324 of title 31For purposes of , United States Code, any refund due from the credit determined under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.

“(e)

Special Rules.—

“(1)

Documentation .—

No credit shall be allowed under this section unless the individual maintains such documentation as the Secretary may prescribe to establish such individual as an eligible self-employed individual.

“(2)

Denial of double benefit .—

In the case of an individual who receives wages (as defined in section 3121(a) of the Internal Revenue Code of 1986) or compensation (as defined in section 3231(e) of such Code) paid by an employer which are required to be paid by reason of the Emergency Paid Sick Leave Act, the qualified sick leave equivalent amount otherwise determined under subsection (c) of this section shall be reduced (but not below zero) to the extent that the sum of the amount described in such subsection and in section 3131(b)(1) of such Code exceeds $2,000 ($5,110 in the case of any day any portion of which is paid sick time described in paragraph (1), (2), or (3) of section 5102(a) of the Emergency Paid Sick Leave Act).

“(f)

Application of Section .—

April 1, 2021September 30, 2021Only days occurring during the period beginning on , and ending on , may be taken into account under subsection (c)(1)(A).

“(g)

Application of Credit in Certain Possessions.—

“(1)

Payments to possessions with mirror code tax systems .—

The Secretary shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the application of the provisions of this section. Such amounts shall be determined by the Secretary based on information provided by the government of the respective possession.

“(2)

Payments to other possessions .—

The Secretary shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the provisions of this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary, under which such possession will promptly distribute such payments to its residents.

“(3)

Mirror code tax system .—

For purposes of this section, the term ‘mirror code tax system’ means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States.

“(4)

Treatment of payments .—

section 1324 of title 31For purposes of , United States Code, the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.

“(h)

Regulations .—

The Secretary shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section, including—

“(1)

regulations or other guidance to effectuate the purposes of this section, and

“(2)

regulations or other guidance to minimize compliance and record-keeping burdens under this section.”

, , , provided that:

Pub. L. 116–127, div. G, § 7002Mar. 18, 2020134 Stat. 212 Pub. L. 116–260, div. N, title IIDec. 27, 2020134 Stat. 1989–1991

“(a)

Credit Against Self-Employment Tax .—

In the case of an eligible self-employed individual, there shall be allowed as a credit against the tax imposed by subtitle A of the Internal Revenue Code of 1986 for any taxable year an amount equal to the qualified sick leave equivalent amount with respect to the individual.

“(b)

Eligible Self-Employed Individual .—

For purposes of this section, the term ‘eligible self-employed individual’ means an individual who—

“(1)

regularly carries on any trade or business within the meaning of section 1402 of such Code, and

“(2)

either—

“(A)

Pub. L. 116–127 29 U.S.C. 2601 would be entitled to receive paid leave during the taxable year pursuant to the Emergency Paid Sick Leave Act [div. E (§ 5101 et seq.) of , note] if the individual were an employee of an employer (other than himself or herself), or

“(B)

would be so entitled if—

“(i)

March 31, 2021December 31, 2020 such Act were applied by substituting ‘’ for ‘’ in section 5109 thereof, and

“(ii)

the individual were an employee of an employer (other than himself or herself).

“(c)

Qualified Sick Leave Equivalent Amount .—

For purposes of this section—

“(1)

In general .—

The term ‘qualified sick leave equivalent amount’ means, with respect to any eligible self-employed individual, an amount equal to—

“(A)

the number of days during the taxable year (but not more than the applicable number of days) that the individual is unable to perform services in any trade or business referred to in section 1402 of such Code for a reason with respect to which such individual would be entitled to receive sick leave as described in subsection (b), multiplied by

“(B)

the lesser of—

“(i)

29 U.S.C. 2601 $200 ($511 in the case of any day of paid sick time described in paragraph (1), (2), or (3) of section 5102(a) of the Emergency Paid Sick Leave Act [ note]), or

“(ii)

67 percent (100 percent in the case of any day of paid sick time described in paragraph (1), (2), or (3) of section 5102(a) of the Emergency Paid Sick Leave Act) of the average daily self-employment income of the individual for the taxable year.

“(2)

Average daily self-employment income .—

For purposes of this subsection, the term ‘average daily self-employment income’ means an amount equal to—

“(A)

the net earnings from self-employment of the individual for the taxable year, divided by

“(B)

260.

“(3)

Applicable number of days .—

For purposes of this subsection, the term ‘applicable number of days’ means, with respect to any taxable year, the excess (if any) of 10 days over the number of days taken into account under paragraph (1)(A) in all preceding taxable years.

“(4)

Election to use prior year net earnings from self-employment income .—

In the case of an individual who elects (at such time and in such manner as the Secretary, or the Secretary’s delegate, may provide) the application of this paragraph, paragraph (2)(A) shall be applied by substituting ‘the prior taxable year’ for ‘the taxable year’.

“(d)

Special Rules.—

“(1)

Credit refundable.—

“(A)

In general .—

The credit determined under this section shall be treated as a credit allowed to the taxpayer under subpart C of part IV of subchapter A of chapter 1 of such Code.

“(B)

Treatment of payments .—

“(2)

Documentation .—

No credit shall be allowed under this section unless the individual maintains such documentation as the Secretary of the Treasury (or the Secretary’s delegate) may prescribe to establish such individual as an eligible self-employed individual.

“(3)

Denial of double benefit .—

26 U.S.C. 3111In the case of an individual who receives wages (as defined in section 3121(a) of the Internal Revenue Code of 1986) or compensation (as defined in section 3231(e) of the Internal Revenue Code [of 1986]) paid by an employer which are required to be paid by reason of the Emergency Paid Sick Leave Act, the qualified sick leave equivalent amount otherwise determined under subsection (c) shall be reduced (but not below zero) to the extent that the sum of the amount described in such subsection and in section 7001(b)(1) [ note] exceeds $2,000 ($5,110 in the case of any day any portion of which is paid sick time described in paragraph (1), (2), or (3) of section 5102(a) of the Emergency Paid Sick Leave Act).

“(4)

Certain terms .—

Any term used in this section which is also used in chapter 2 of the Internal Revenue Code of 1986 shall have the same meaning as when used in such chapter.

“(e)

Application of Section .—

Mar. 18, 2020March 31, 2021Only days occurring during the period beginning on a date selected by the Secretary of the Treasury (or the Secretary’s delegate) which is during the 15-day period beginning on the date of the enactment of this Act [], and ending on , may be taken into account under subsection (c)(1)(A).

“(f)

Application of Credit in Certain Possessions.—

“(1)

Payments to possessions with mirror code tax systems .—

The Secretary of the Treasury (or the Secretary’s delegate) shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the application of the provisions of this section. Such amounts shall be determined by the Secretary of the Treasury (or the Secretary’s delegate) based on information provided by the government of the respective possession.

“(2)

Payments to other possessions .—

The Secretary of the Treasury (or the Secretary’s delegate) shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary of the Treasury (or the Secretary’s delegate) as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the provisions of this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary of the Treasury (or the Secretary’s delegate), under which such possession will promptly distribute such payments to its residents.

“(3)

Mirror code tax system .—

“(4)

Treatment of payments .—

section 1324 of title 31For purposes of , United States Code, the payments under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.

“(g)

Regulations .—

The Secretary of the Treasury (or the Secretary’s delegate) shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section, including—

“(1)

Pub. L. 116–127 section 3111 of this title regulations or other guidance to effectuate the purposes of this Act [div. G of , enacting provisions set out as notes under this section and ], and

“(2)

regulations or other guidance to minimize compliance and record-keeping burdens under this section.”

, , , as amended by , §§ 286(a), (b)(2), 287(a), , , provided that:

Pub. L. 116–260, div. N, title II, § 286(c)Dec. 27, 2020134 Stat. 1991

section 7002 of Pub. L. 116–127 section 7004 of Pub. L. 116–127 Pub. L. 116–127 section 3111 of this title Pub. L. 116–127“The amendments made by this section [amending , set out above, , set out below, and sections 7001, 7003, and 7005 of , set out as notes under ] shall take effect as if included in the provisions of the Families First Coronavirus Response Act [] to which they relate.”

[, , , provided that: ]

Pub. L. 116–260, div. N, title II, § 287(c)Dec. 27, 2020134 Stat. 1991

section 7002 of Pub. L. 116–127 section 7004 of Pub. L. 116–127 Pub. L. 116–127“The amendments made by this section [amending , set out above, and , set out below] shall take effect as if included in the provisions of the Families First Coronavirus Response Act [] to which they relate.”

[, , , provided that: ]

Credit for Family Leave for Certain Self-Employed Individuals

Pub. L. 117–2, title IX, § 9643Mar. 11, 2021135 Stat. 174

“(a)

In General .—

In the case of an eligible self-employed individual, there shall be allowed as a credit against the tax imposed by chapter 1 of the Internal Revenue Code of 1986 for any taxable year an amount equal to 100 percent of the qualified family leave equivalent amount with respect to the individual.

“(b)

Eligible Self-employed Individual .—

For purposes of this section—

“(1)

In general .—

The term ‘eligible self-employed individual’ means an individual who—

“(A)

regularly carries on any trade or business within the meaning of section 1402 of the Internal Revenue Code of 1986, and

“(B)

Pub. L. 116–127 section 2601 of Title 29 would be entitled to receive paid leave during the taxable year pursuant to the Emergency Family and Medical Leave Expansion Act [div. C of , see Short Title of 2020 Amendment note set out under , Labor] if—

“(i)

the individual were an employee of an employer (other than himself or herself),

“(ii)

29 U.S.C. 2612(a)(1)(F)March 31, 2021 section 102(a)(1)(F) of the Family and Medical Leave Act of 1993 [] applied after .

“(2)

Rules of application .—

For purposes of paragraph (1)(B), in determining whether an individual would be entitled to receive paid leave under the Emergency Family and Medical Leave Act—

“(A)

29 U.S.C. 2620(a)(2)(A) section 110(a)(2)(A) of the Family and Medical Leave Act of 1993 [] shall be applied by inserting ‘or any reason for leave described in section 5102(a) of the Families First Coronavirus Response Act, or the employee is seeking or awaiting the results of a diagnostic test for, or a medical diagnosis of, COVID–19 and such employee has been exposed to COVID–19 or is unable to work pending the results of such test or diagnosis, or the employee is obtaining immunization related to COVID–19 or recovering from any injury, disability, illness, or condition related to such immunization’ after ‘public health emergency’, and

“(B)

section 110(b) of such Act shall be applied—

“(i)

without regard to paragraph (1) thereof, and

“(ii)

by striking ‘after taking leave after such section for 10 days’ in paragraph (2)(A) thereof.

“(c)

Qualified Family Leave Equivalent Amount .—

For purposes of this section—

“(1)

In general .—

The term ‘qualified family leave equivalent amount’ means, with respect to any eligible self-employed individual, an amount equal to the product of—

“(A)

the number of days (not to exceed 60) during the taxable year that the individual is unable to perform services in any trade or business referred to in section 1402 of the Internal Revenue Code of 1986 for a reason with respect to which such individual would be entitled to receive paid leave as described in subsection (b) of this section, multiplied by

“(B)

the lesser of—

“(i)

67 percent of the average daily self-employment income of the individual for the taxable year, or

“(ii)

$200.

“(2)

Average daily self-employment income .—

For purposes of this subsection, the term ‘average daily self-employment income’ means an amount equal to—

“(A)

the net earnings from self-employment income of the individual for the taxable year, divided by

“(B)

260.

“(3)

Election to use prior year net earnings from self-employment income .—

“(4)

Coordination with credit for sick leave .—

Any day taken into account in determining the qualified sick leave equivalent amount with respect to any eligible-self employed individual under section 9642 [set out above] shall not be take [sic] into account in determining the qualified family leave equivalent amount with respect to such individual under this section.

“(d)

Credit Refundable.—

“(1)

In general .—

The credit determined under this section shall be treated as a credit allowed to the taxpayer under subpart C of part IV of subchapter A of chapter 1 of such Code.

“(2)

Treatment of payments .—

“(e)

Special Rules.—

“(1)

Documentation .—

No credit shall be allowed under this section unless the individual maintains such documentation as the Secretary may prescribe to establish such individual as an eligible self-employed individual.

“(2)

Denial of double benefit .—

In the case of an individual who receives wages (as defined in section 3121(a) of the Internal Revenue Code of 1986) or compensation (as defined in section 3231(e) of such Code) paid by an employer which are required to be paid by reason of the Emergency Family and Medical Leave Expansion Act, the qualified family leave equivalent amount otherwise described in subsection (c) of this section shall be reduced (but not below zero) to the extent that the sum of the amount described in such subsection and in section 3132(b)(1) of such Code exceeds $12,000.

“(3)

References to emergency family and medical leave expansion act .—

Any reference in this section to the Emergency Family and Medical Leave Expansion Act shall be treated as including a reference to the amendments made by such Act.

“(f)

Application of Section .—

April 1, 2021September 30, 2021Only days occurring during the period beginning on and ending on , may be taken into account under subsection (c)(1)(A).

“(g)

Application of Credit in Certain Possessions.—

“(1)

Payments to possessions with mirror code tax systems .—

“(2)

Payments to other possessions .—

“(3)

Mirror code tax system .—

“(4)

Treatment of payments .—

“(h)

Regulations .—

The Secretary shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section, including—

“(1)

regulations or other guidance to prevent the avoidance of the purposes of this section, and

“(2)

regulations or other guidance to minimize compliance and record-keeping burdens under this section.”

, , , provided that:

Pub. L. 116–127, div. G, § 7004Mar. 18, 2020134 Stat. 217 Pub. L. 116–260, div. N, title IIDec. 27, 2020134 Stat. 1989

“(a)

Credit Against Self-Employment Tax .—

In the case of an eligible self-employed individual, there shall be allowed as a credit against the tax imposed by subtitle A of the Internal Revenue Code of 1986 for any taxable year an amount equal to 100 percent of the qualified family leave equivalent amount with respect to the individual.

“(b)

Eligible Self-Employed Individual .—

For purposes of this section, the term ‘eligible self-employed individual’ means an individual who—

“(1)

regularly carries on any trade or business within the meaning of section 1402 of such Code, and

“(2)

either—

“(A)

“(B)

would be so entitled if—

“(i)

29 U.S.C. 2612(a)(1)(F)March 31, 2021December 31, 2020 section 102(a)(1)(F) of the Family and Medical Leave Act of 1993 [], as amended by the Emergency Family and Medical Leave Expansion Act, were applied by substituting ‘’ for ‘’, and

“(ii)

the individual were an employee of an employer (other than himself or herself).

“(c)

Qualified Family Leave Equivalent Amount .—

For purposes of this section—

“(1)

In general .—

The term ‘qualified family leave equivalent amount’ means, with respect to any eligible self-employed individual, an amount equal to the product of—

“(A)

the number of days (not to exceed 50) during the taxable year that the individual is unable to perform services in any trade or business referred to in section 1402 of such Code for a reason with respect to which such individual would be entitled to receive paid leave as described in subsection (b), multiplied by

“(B)

the lesser of—

“(i)

67 percent of the average daily self-employment income of the individual for the taxable year, or

“(ii)

$200.

“(2)

Average daily self-employment income .—

For purposes of this subsection, the term ‘average daily self-employment income’ means an amount equal to—

“(A)

the net earnings from self-employment income of the individual for the taxable year, divided by

“(B)

260.

“(4) [(3)]

Election to use prior year net earnings from self-employment income .—

“(d)

Special Rules.—

“(1)

Credit refundable.—

“(A)

In general .—

The credit determined under this section shall be treated as a credit allowed to the taxpayer under subpart C of part IV of subchapter A of chapter 1 of such Code.

“(B)

Treatment of payments .—

“(2)

Documentation .—

“(3)

Denial of double benefit .—

26 U.S.C. 3111In the case of an individual who receives wages (as defined in section 3121(a) of the Internal Revenue Code of 1986) or compensation (as defined in section 3231(e) of the Internal Revenue Code [of 1986]) paid by an employer which are required to be paid by reason of the Emergency Family and Medical Leave Expansion Act, the qualified family leave equivalent amount otherwise described in subsection (c) shall be reduced (but not below zero) to the extent that the sum of the amount described in such subsection and in section 7003(b)(1) [ note] exceeds $10,000.

“(4)

Certain terms .—

Any term used in this section which is also used in chapter 2 of the Internal Revenue Code of 1986 shall have the same meaning as when used in such chapter.

“(5)

References to emergency family and medical leave expansion act .—

Any reference in this section to the Emergency Family and Medical Leave Expansion Act shall be treated as including a reference to the amendments made by such Act.

“(e)

Application of Section .—

“(f)

Application of Credit in Certain Possessions.—

“(1)

Payments to possessions with mirror code tax systems .—

“(2)

Payments to other possessions .—

“(3)

Mirror code tax system .—

“(4)

Treatment of payments .—

“(e)

Regulations .—

The Secretary of the Treasury (or the Secretary’s delegate) shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section, including—

“(1)

Pub. L. 116–127 section 3111 of this title regulations or other guidance to prevent the avoidance of the purposes of this Act [div. G of , enacting provisions set out as notes under this section and ], and

“(2)

regulations or other guidance to minimize compliance and record-keeping burdens under this section.”

, , , as amended by , §§ 286(a), (b)(4), 287(b), , , 1991, provided that:

Temporary Employee Payroll Tax Cut

Pub. L. 111–312, title VI, § 601Dec. 17, 2010124 Stat. 3309 Pub. L. 112–78, title I, § 101(a)Dec. 23, 2011125 Stat. 1281 Pub. L. 112–96, title I, § 1001(a)Feb. 22, 2012126 Stat. 158

“(a)

In General .—

Notwithstanding any other provision of law—

“(1)

with respect to any taxable year which begins in the payroll tax holiday period, the rate of tax under section 1401(a) of the Internal Revenue Code of 1986 shall be 10.40 percent, and

“(2)

with respect to remuneration received during the payroll tax holiday period, the rate of tax under 3101(a) of such Code shall be 4.2 percent (including for purposes of determining the applicable percentage under sections 3201(a) and 3211(a)(1) [probably means 3211(a)] of such Code).

“(b)

Coordination With Deductions for Employment Taxes.—

“(1)

Deduction in computing net earnings from self-employment .—

For purposes of applying section 1402(a)(12) of the Internal Revenue Code of 1986, the rate of tax imposed by subsection 1401(a) of such Code shall be determined without regard to the reduction in such rate under this section.

“(2)

Individual deduction .—

In the case of the taxes imposed by section 1401 of such Code for any taxable year which begins in the payroll tax holiday period, the deduction under section 164(f) of such Code with respect to such taxes shall be equal to the sum of—

“(A)

59.6 percent of the portion of such taxes attributable to the tax imposed by section 1401(a) of such Code (determined after the application of this section), plus

“(B)

one-half of the portion of such taxes attributable to the tax imposed by section 1401(b) of such Code.

“(c)

Payroll Tax Holiday Period .—

The term ‘payroll tax holiday period’ means calendar years 2011 and 2012.

“(d)

Employer Notification .—

The Secretary of the Treasury shall notify employers of the payroll tax holiday period in any manner the Secretary deems appropriate.

“(e)

Transfers of Funds.—

“(1)

Transfers to federal old-age and survivors insurance trust fund .—

42 U.S.C. 401There are hereby appropriated to the Federal Old-Age and Survivors Trust Fund and the Federal Disability Insurance Trust Fund established under section 201 of the Social Security Act () amounts equal to the reduction in revenues to the Treasury by reason of the application of subsection (a). Amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to such Trust Fund had such amendments not been enacted.

“(2)

Transfers to social security equivalent benefit account .—

45 U.S.C. 231n–1(a)There are hereby appropriated to the Social Security Equivalent Benefit Account established under section 15A(a) of the Railroad Retirement Act of 1974 () amounts equal to the reduction in revenues to the Treasury by reason of the application of subsection (a)(2). Amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to such Account had such amendments not been enacted.

“(3)

Coordination with other federal laws .—

For purposes of applying any provision of Federal law other than the provisions of the Internal Revenue Code of 1986, the rate of tax in effect under section 3101(a) of such Code shall be determined without regard to the reduction in such rate under this section.”

, , , as amended by –(d), , , 1282; , (b), , , provided that:

Pub. L. 112–96, title I, § 1001(c)Feb. 22, 2012126 Stat. 159

section 601 of Pub. L. 111–312December 31, 2011“The amendments made by this section [amending , set out above] shall apply to remuneration received, and taxable years beginning, after .”

[, , , provided that: ]

Pub. L. 112–78, title I, § 101(e)Dec. 23, 2011125 Stat. 1282[, , , provided that:

In generalsection 601 of Pub. L. 111–312December 31, 2011[“(1) .—Except as provided in paragraph (2), the amendments made by this section [amending , set out above] shall apply to remuneration received, and taxable years beginning, after .

Technical amendmentssection 601(b)(2) of Pub. L. 111–312 Pub. L. 111–312[“(2) .—The amendments made by subsection (d) [amending , set out above] shall take effect as if included in the enactment of section 601 of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 [].”]

Land Diverted Under 1983 Payment-in-Kind Program

section 3 of Pub. L. 98–4 section 61 of this titleLand diverted from production of agricultural commodities under a 1983 payment-in-kind program to be treated, for purposes of this chapter, as used during the 1983 crop year by qualified taxpayers in the active conduct of the trade or business of farming, with qualified taxpayers who materially participate in the diversion and devotion to conservation uses under a 1983 payment-in-kind program to be treated as materially participating in the operation of such land during the 1983 crop year, see , set out as a note under .

Deduction by or Credit Against Individual Income Tax for Taxes Paid Into Foreign Social Security System Pursuant to International Agreement

Pub. L. 95–216, title III, § 317(b)(4)Dec. 20, 197791 Stat. 1540

section 433 of Title 42“Notwithstanding any other provision of law, taxes paid by any individual to any foreign country with respect to any period of employment or self-employment which is covered under the social security system of such foreign country in accordance with the terms of an agreement entered into pursuant to section 233 of the Social Security Act [, The Public Health and Welfare] shall not, under the income tax laws of the United States, be deductible by, or creditable against the income tax of, any such individual.”

, , , provided that: