26 U.S.C. § 3111

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. 117–169, § 13902(b)(1)2022—Subsec. (f)(1). , substituted “for a taxable year—” for “for a taxable year,” and designated remainder of existing provisions as subpar. (A), substituted “equal to so much of the” for “equal to the” and “as does not exceed the limitation of subclause (I) of section 41(h)(4)(B)(i) (applied without regard to subclause (II) thereof), and” for period at end, and added subpar. (B).

Pub. L. 117–169, § 13902(b)(2)Subsec. (f)(2). , substituted “paragraph (1)(A)” for “paragraph (1)” and inserted “, and the credit allowed by paragraph (1)(B) shall not exceed the tax imposed by subsection (b) for any calendar quarter,” after “calendar quarter”.

Pub. L. 117–169, § 13902(b)(3)Subsec. (f)(3). , substituted “any credit” for “the credit”.

Pub. L. 117–169, § 13902(b)(4)Subsec. (f)(4). , substituted “credits” for “credit” and “subsection (a) or (b)” for “subsection (a)”.

Pub. L. 115–141, § 401(b)(34)2018—Subsec. (d). , struck out subsec. (d) which provided for a special exemption for certain individuals hired in 2010.

Pub. L. 115–141, § 401(a)(208)Subsec. (e)(5)(B). , substituted “has the meaning” for “has meaning”.

Pub. L. 114–1132015—Subsec. (f). added subsec. (f).

Pub. L. 113–295, § 221(a)(99)(B)(i)2014—Subsec. (a). , substituted “6.2 percent of the wages (as defined in section 3121(a)) paid by the employer with respect to employment (as defined in section 3121(b)).” for “the following percentages of the wages (as defined in section 3121(a)) paid by him with respect to employment (as defined in section 3121(b))—” and table of rates.

Pub. L. 113–295, § 221(a)(99)(B)(ii)Subsec. (b). , substituted “1.45 percent of the wages (as defined in section 3121(a)) paid by the employer with respect to employment (as defined in section 3121(b)).” for “the following percentages of the wages (as defined in section 3121(a)) paid by him with respect to employment (as defined in section 3121(b))—

“(1) with respect to wages paid during the calendar years 1974 through 1977, the rate shall be 0.90 percent;

“(2) with respect to wages paid during the calendar year 1978, the rate shall be 1.00 percent;

“(3) with respect to wages paid during the calendar years 1979 and 1980, the rate shall be 1.05 percent;

“(4) with respect to wages paid during the calendar years 1981 through 1984, the rate shall be 1.30 percent;

“(5) with respect to wages paid during the calendar year 1985, the rate shall be 1.35 percent; and

December 31, 1985“(6) with respect to wages paid after , the rate shall be 1.45 percent.”

Pub. L. 112–562011—Subsec. (e). added subsec. (e).

Pub. L. 111–1472010—Subsec. (d). added subsec. (d).

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

Pub. L. 100–647Pub. L. 100–203, § 9006(b)(1)1988—Subsecs. (a), (b). made technical correction to directory language of , see 1987 Amendment note below.

Pub. L. 100–203Pub. L. 100–6471987—Subsecs. (a), (b). , as amended by , struck out “and (t)” after “3121(a)” in introductory provisions.

Pub. L. 98–21Dec. 31, 19891983—Subsec. (a). substituted table of rates for pars. (1) to (7) which had imposed a tax on every employer (1) with respect to wages paid during the calendar years 1974 through 1977 at the rate of 4.95 percent, (2) with respect to wages paid during the calendar year 1978 at the rate of 5.05 percent, (3) with respect to wages paid during the calendar years 1979 and 1980 at the rate of 5.08 percent, (4) with respect to wages paid during the calendar year 1981 at the rate of 5.35 percent, (5) with respect to wages paid during the calendar years 1982 through 1984 at the rate of 5.40 percent, (6) with respect to wages paid during the calendar years 1985 through 1989 at the rate of 5.70 percent, and (7) with respect to wages paid after , at the rate of 6.20 percent.

Pub. L. 95–216December 31, 20101977—Subsec. (a). , §§ 101(a)(2), 315(b), substituted “(as defined in section 3121(a) and (t))” for “(as defined in section 3121(a))” in provisions preceding par. (1), substituted “1974 through 1977” for “1974 through 2010” in par. (1), substituted “wages paid during the calendar year 1978, the rate shall be 5.05 percent” for “wages paid after , the rate shall be 5.95 percent” in par. (2), and added pars. (3) to (7).

Pub. L. 95–216December 31, 1985Subsec. (b). , §§ 101(b)(2), 315(b), substituted “(as defined in section 3121(a) and (t))” for “(as defined in section 3121(a))” in provisions preceding par. (1), substituted “wages paid during the calendar year 1978, the rate shall be 1.00 percent” for “wages paid during the calendar years 1978 through 1980, the rate shall be 1.10 percent”, in par. (2), substituted “wages paid during the calendar years 1979 and 1980, the rate shall be 1.05 percent” for wages paid during the calendar years 1981 through 1985, the rate shall be 1.35 percent” in par. (3), substituted “wages paid during the calendar years 1981 through 1984, the rate shall be 1.30 percent” for “wages paid after , the rate shall be 1.50 percent” in par. (4), and added pars. (5) and (6).

Pub. L. 95–216, § 317(b)(2)Subsec. (c). , added subsec. (c).

Pub. L. 94–455, § 1903(a)(1)(A)1976—Subsec. (a). , redesignated pars. (5) and (6) as (1) and (2). Former pars. (1) to (4), which related to a tax rate of 3.8 percent with respect to wages received during the taxable year 1968, a tax rate of 4.2 percent with respect to wages received during the calendar year 1969 and 1970, a tax rate of 4.6 percent with respect to wages received during the calendar years 1971 and 1972, and a tax rate of 4.85 percent with respect to wages received during the calendar year 1973, respectively, were struck out.

Pub. L. 94–455, § 1903(a)(1)(B)Subsec. (b). , redesignated pars. (3) to (6) as (1) to (4), respectively. Former pars. (1) and (2), which related to a tax rate of .60 percent with respect to wages received during the calendar years 1968, 1969, 1970, 1971, and 1972 and a tax rate of 1.0 percent with respect to wages received during the calendar year 1973, respectively, were struck out.

Pub. L. 93–233, § 6(a)(2)1973—Subsec. (a)(4). , struck out provision for application of 4.85 percent rate of tax during calendar years 1974, 1975, 1976, and 1977.

Pub. L. 93–233, § 6(a)(2)Subsec. (a)(5). , increased rate of tax from 4.80 percent to 4.95 percent and substituted calendar year “1974” to “1978” as initial year for application of such rate.

Pub. L. 93–233, § 6(a)(2)Subsec. (a)(6). , increased rate of tax from 5.85 percent to 5.95 percent.

Pub. L. 93–233, § 6(b)(3)Subsec. (b)(2). , struck out provision for application of 1.0 percent rate of tax during calendar years 1974, 1975, 1976, and 1977.

Pub. L. 93–233, § 6(b)(3)Subsec. (b)(3). , incorporated former provision of par. (2) for taxation of wages received during calendar years 1974, 1975, 1976, and 1977, decreased the applicable rate of tax from 1.0 percent to 0.90 percent, and struck out provision for 1.25 percent rate of tax for calendar years 1978, 1979, and 1980.

Pub. L. 93–233, § 6(b)(3)Subsec. (b)(4). , incorporated former provision of par. (3) for taxation of wages received during calendar years 1978, 1979, and 1980, decreased the applicable rate of tax from 1.25 percent to 1.10 percent, and struck out provision for 1.35 percent rate of tax for calendar years 1981, 1982, 1983, 1984, and 1985.

Pub. L. 93–233, § 6(b)(3)Dec. 31, 1985Subsec. (b)(5). , incorporated former provision of par. (4) for taxation of wages received during calendar years 1981 through 1985 at applicable 1.35 percent rate of tax and struck out provision for 1.45 percent rate of tax for wages received after .

Pub. L. 93–233, § 6(b)(3)Dec. 31, 1985Subsec. (b)(6). , incorporated former provision of par. (5) for taxation of wages received after and increased the applicable rate of tax from 1.45 percent to 1.50 percent.

Pub. L. 92–603, § 135(a)(3)(A)1972—Subsec. (a)(3). , substituted “the calendar years 1971 and 1972” for “any of the calendar years 1971 through 1977”.

Pub. L. 92–336, § 204(a)(3)December 31, 2010December 31, 1975Subsec. (a)(3) to (5). , substituted “any of the calendar years 1971 through 1977” for “the calendar years 1971 and 1972” in par. (3), “any of the calendar years 1978 through 2010” for “the calendar years 1973, 1974, and 1975” and “4.5” for “5.0” in par. (4), and “” for “” and “5.35” for “5.15” in par. (5).

Pub. L. 92–603, § 135(a)(3)(B)Subsec. (a)(4). , substituted “received during the calendar years 1973, 1974, 1975, 1976, and 1977, the rate shall be 4.85 percent;” for “received during any of the calendar years 1978 through 2010, the rate shall be 4.5 percent; and”.

Pub. L. 92–603, § 135(a)(3)(B)December 31, 2010Subsec. (a)(5). , substituted “received during the calendar years 1978 through 2010, the rate shall be 4.80 percent; and” for “received after , the rate shall be 5.35 percent”.

Pub. L. 92–603, § 135(a)(3)(B)Subsec. (a)(6). , added par. (6).

Pub. L. 92–603, § 135(b)(3)Subsec. (b)(2). , increased rate to 1.0 percent from 0.9 percent.

Pub. L. 92–336, § 204(b)(3)Subsec. (b)(2) to (5). , inserted references to 1976 and 1977 and substituted “0.9” for “0.65” in par. (2), substituted references for the calendar years 1978 through 1985 for references to the calendar years 1976 through 1979 and substituted “1.0” for “0.70” in par. (3), substituted references for the calendar years 1986 through 1992 for references to the calendars 1980 through 1986 and substituted “1.1” for “0.80” in par. (4), and substituted “1992” and “1986” and “1.2” for “0.9” in par. (5).

Pub. L. 92–603, § 135(b)(3)Subsec. (b)(3). , substituted “and 1980, the rate shall be 1.25 percent” for “1980, 1981, 1982, 1983, 1984, and 1985, the rate shall be 1.0 percent”.

Pub. L. 92–603, § 135(b)(3)Subsec. (b)(4). , substituted “1981, 1982, 1983, 1984, and 1985, the rate shall be 1.35 percent” for “1986, 1987, 1988, 1989, 1990, 1991, and 1992, the rate shall be 1.1 percent”.

Pub. L. 92–603, § 135(b)(3)Subsec. (b)(5). , substituted “1985, the rate shall be 1.45 percent” for “1992, the rate shall be 1.2 percent”.

Pub. L. 92–5December 31, 19721971—Subsec. (a)(4). substituted “with respect to wages paid during the calendar years 1973, 1974, and 1975, the rate shall be 5.0 percent; and” for “with respect to wages paid after , the rate shall be 5.0 percent”.

Pub. L. 92–5Subsec. (a)(5). added par. (5).

Pub. L. 90–248, § 109(a)(3)1968—Subsec. (a)(1) to (4). , substituted “1968” and “3.8” for “1966” and “3.85” in par. (1) and “1969 and 1970” and “4.2” for “1967 and 1968” and “3.9” in par. (2), struck out reference to calendar years 1969 and 1970 from par. (3) and substituted therein “4.6” for “4.4”, and substituted “5.0” for “4.85” in par. (4).

Pub. L. 90–248, § 109(b)(3)Subsecs. (b)(1) to (5). , struck out par. (1) provision for employer rate of 0.35 percent of wages paid with respect to employment during calendar year 1966, redesignated pars. (2) to (6) as (1) to (5), struck out reference to “1967” in such par. (1) and increased the rate by 0.10 percent to 0.60, 0.65, 0.70, 0.80, and 0.90 in pars. (1) to (5), respectively.

Pub. L. 89–97, § 321(c)December 31, 19861965—, divided the total excise tax imposed under the entire section upon employers through a tax equal to percentages of wages paid by him into two separate taxes by dividing the section into subsecs. (a) and (b), with subsec. (a) reflecting the tax for old-age, survivors, and disability insurance, and subsec. (b) reflecting the tax for hospital insurance, but, in the case of subsec. (b), without regard to the provisions of section 3121(b)(9) insofar as it relates to employees; increased from 4⅛ percent to 4.20 percent the rate of total tax imposed by the entire section upon wages paid during calendar year 1966 (resulting from a tax of 3.85 percent under subsec. (a) and 0.35 percent under subsec. (b)), increased from 4⅛ percent to 4.40 percent the rate of total tax imposed by the entire section upon wages paid during calendar year 1967 (resulting from a tax of 3.9 percent under subsec. (a) and 0.50 percent under subsec. (b)), reduced from 4⅝ percent to 4.40 percent the rate of total tax imposed by the entire section upon wages paid during calendar year 1968 (resulting from a tax of 3.9 percent under subsec. (a) and 0.50 percent under subsec. (b)), increased from 4⅝ percent to 4.90 percent the rate of total tax imposed by the entire section upon wages paid during the calendar years 1969, 1970, 1971, and 1972 (resulting from a tax of 4.4 percent under subsec. (a) and 0.50 percent under subsec. (b)), increased from 4⅝ percent to 5.40 percent the rate for calendar years 1973, 1974, and 1975 (resulting from a tax of 4.85 percent under subsec. (a) and 0.55 percent under subsec. (b)), increased from 4⅝ percent to 5.45 percent the rate for calendar years 1976, 1977, 1978, and 1979 (resulting from a tax of 4.85 percent under subsec. (a) and 0.60 percent under subsec. (b)), increased from 4⅝ percent to 5.55 percent the rate for calendar years 1980 through 1986 (resulting from a tax of 4.85 percent under subsec. (a) and 0.70 percent under subsec. (b)), and increased the rate from 4⅝ percent to 5.65 percent for calendar years after (resulting from a tax of 4.85 percent under subsec. (a) and 0.80 percent under subsec. (b)).

Pub. L. 89–97, § 111(c)(6)Subsec. (b). , struck out “, but without regard to the provisions of paragraph (9) thereof insofar as it relates to employees” after “as defined in section 3121(b)”.

Pub. L. 87–64December 31, 19681961— increased rate of tax for calendar year 1962 from 3 to 3⅛ percent, calendar years 1963 to 1965, inclusive, from 3½ to 3⅝ percent, calendar years 1966 and 1967 from 4 to 4⅛ percent, calendar year 1968 from 4 to 4⅝ percent, and for calendar years after , from 4½ to 4⅝ percent.

Pub. L. 85–840Dec. 31, 1968Dec. 31, 19741958— increased rate of tax by substituting provisions imposing a tax of 2½ percent for calendar year 1959, 3 percent for calendar years 1960–62, 3½ percent for calendar years 1963–65, 4 percent for calendar years 1966–68, and 4½ percent for calendar years beginning after , for provisions which imposed a tax of 2¼ percent for calendar years 1957–59, 2¾ percent for calendar years 1960–64, 3¼ percent for calendar years 1965–69, 3¾ percent for calendar years 1970–74, and 4¼ percent for calendar years beginning after .

Aug. 1, 19561956—Act , increased rate of tax with respect to wages paid during calendar years 1957 to 1959, and for all calendar years thereafter, by one-quarter percent.

Sept. 1, 19541954—Act , increased 3¼ percent rate of tax for calendar year 1970 and subsequent years to 3½ percent for calendar years 1970 to 1974 and 4 percent for 1975 and subsequent years.

Statutory Notes and Related Subsidiaries

Effective Date of 2022 Amendment

Pub. L. 117–169Dec. 31, 2022section 13902(d) of Pub. L. 117–169section 41 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 2015 Amendment

Pub. L. 114–113Dec. 31, 2015section 121(d)(3) of Pub. L. 114–113section 38 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 2014 Amendment

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

Effective Date of 2011 Amendment

Pub. L. 112–56Nov. 21, 2011section 261(g) of Pub. L. 112–56section 51 of this titleAmendment by applicable to individuals who begin work for the employer after , see , set out as a note under .

Effective Date of 2010 Amendment

Pub. L. 111–147Mar. 18, 2010section 101(e) of Pub. L. 111–147section 51 of this titleAmendment by applicable to wages paid after , see , set out as a note under .

Effective Date of 1988 Amendment

Pub. L. 100–647, title VIII, § 8016(b)Nov. 10, 1988102 Stat. 3793

Effective Date of 1987 Amendment

Pub. L. 100–203, title IX, § 9006(c)Dec. 22, 1987101 Stat. 1330–289

Effective Date of 1983 Amendment

Pub. L. 98–21Dec. 31, 1983section 123(a)(3) of Pub. L. 98–21section 3101 of this titleAmendment by applicable to remuneration paid after , see , set out as a note under .

Effective Date of 1977 Amendment

Pub. L. 95–216section 104 of Pub. L. 95–216section 1401 of this titleAmendment by section 101(a)(2), (b)(2) of applicable with respect to remuneration paid or received, and taxable years beginning, after 1977, see , set out as a note under .

Pub. L. 95–216, title III, § 315(c)Dec. 20, 197791 Stat. 1537

Effective Date of 1976 Amendment

Pub. L. 94–455Dec. 31, 1976section 1903(d) of Pub. L. 94–455section 3101 of this titleAmendment by applicable with respect to wages paid after , see , set out as a note under .

Effective Date of 1973 Amendment

Pub. L. 93–233December 31, 1973section 6(c) of Pub. L. 93–233section 1401 of this titleAmendment by applicable only with respect to remuneration paid after , see , set out as a note under .

Effective Date of 1972 Amendments

Pub. L. 92–603Dec. 31, 1972section 135(c) of Pub. L. 92–603section 1401 of this titleAmendment by applicable only with respect to remuneration paid after , see , set out as a note under .

Pub. L. 92–336December 31, 1972section 204(c) of Pub. L. 92–336section 1401 of this titleAmendment by applicable only with respect to remuneration paid after , see , set out as a note under .

Effective Date of 1971 Amendment

Pub. L. 92–5Dec. 31, 1971section 204(b) of Pub. L. 92–5section 3101 of this titleAmendment by applicable only with respect to remuneration paid after , see , set out as a note under .

Effective Date of 1968 Amendment

Pub. L. 90–248Dec. 31, 1967section 109(c) of Pub. L. 90–248section 1401 of this titleAmendment by applicable only with respect to remuneration paid after , see , set out as a note under .

Effective Date of 1965 Amendment

section 111(c)(6) of Pub. L. 89–97section 111(e) of Pub. L. 89–97section 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.

section 321(c) of Pub. L. 89–97December 31, 1965section 321(d) of Pub. L. 89–97section 1401 of this titleAmendment by applicable with respect to remuneration paid after , see , set out as a note under .

Effective Date of 1961 Amendment

Pub. L. 87–64Dec. 31, 1961section 201(d) of Pub. L. 87–64section 1401 of this titleAmendment by applicable with respect to remuneration paid after , see , set out as a note under .

Effective Date of 1958 Amendment

Pub. L. 85–840Dec. 31, 1958section 401(d) of Pub. L. 85–840section 1401 of this titleAmendment by applicable with respect to remuneration paid after , see , set out as a note under .

Effective Date of 1956 Amendment

Aug. 1, 1956Dec. 31, 1956Aug. 1, 1956section 1401 of this titleAmendment by act , applicable with respect to remuneration paid after , see section 202(d) of such act , set out as a note under .

Savings Provision

section 401(b)(34) of Pub. L. 115–141Mar. 23, 2018Mar. 23, 2018section 401(e) of Pub. L. 115–141section 23 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 .

January 1, 1982June 30, 1982Pub. L. 97–123Penalties and Interest Not Assessed for Failure To Make Timely Payment During Period , to , of Taxes Attributable to Amendments by

Jan. 1, 1982June 30, 1982section 3 of Pub. L. 97–123section 3(f) of Pub. L. 97–123section 3101 of this titleFor provision that no penalties or interest shall be assessed on account of any failure to make timely payment of taxes imposed by this section with respect to payments made for the period , and ending , to the extent that such taxes are attributable to or the amendments made by that section, see , set out as a note under .

Employee Retention Credit for Employers Subject to Closure Due to COVID–19

Pub. L. 116–136, div. A, title II, § 2301Mar. 27, 2020134 Stat. 347 Pub. L. 116–260, div. EE, title IIDec. 27, 2020134 Stat. 3059–3065

Pub. L. 116–260, div. EE, title II, § 206(e)Dec. 27, 2020134 Stat. 3061 [, , , provided that:

In generalsection 2301 of Pub. L. 116–136Pub. L. 116–136[“(1) .—The amendments made by this section [amending , set out above] shall take effect as if included in the provisions of the CARES Act [] to which they relate.

Special rule.—[“(2)

In generalDec. 27, 2020[“(A) .—For purposes of section 2301 of the CARES Act, an employer who has filed a return of tax with respect to applicable employment taxes (as defined in section 2301(c)(1) of division A of such Act) before the date of the enactment of this Act [] may elect (in such manner as the Secretary of the Treasury (or the Secretary’s delegate) shall prescribe) to treat any applicable amount as an amount paid in the calendar quarter which includes the date of the enactment of this Act.

Applicable amount[“(B) .—For purposes of subparagraph (A), the term ‘applicable amount’ means the amount of wages which—

[“(i) are—

[“(I) described in section 2301(c)(5)(B) of the CARES Act, as added by the amendments made by subsection (b), or

[“(II) permitted to be treated as qualified wages under guidance issued pursuant to section 2301(g)(2) of the CARES Act (as added by subsection (c)), and

[“(ii) were—

December 31, 2019October 1, 2020[“(I) paid in a calendar quarter beginning after , and before , and

[“(II) not taken into account by the taxpayer in calculating the credit allowed under section 2301(a) of division A of such Act for such calendar quarter.”]

Pub. L. 116–260, div. EE, title II, § 207(k)Dec. 27, 2020134 Stat. 3065

Delay of Payment of Employer Payroll Taxes

Pub. L. 116–136, div. A, title II, § 2302Mar. 27, 2020134 Stat. 351 Pub. L. 116–142, § 4(a)June 5, 2020134 Stat. 643

Pub. L. 116–142, § 4(b)June 5, 2020134 Stat. 643

Payroll Credit for Required Paid Sick Leave

Pub. L. 116–127, div. G, § 7001Mar. 18, 2020134 Stat. 210 Pub. L. 116–136, div. A, title III, § 3606(a)Mar. 27, 2020134 Stat. 411 Pub. L. 116–260, div. N, title IIDec. 27, 2020134 Stat. 1989

Pub. L. 116–260, div. N, title II, § 288(f)Dec. 27, 2020134 Stat. 1993

Payroll Credit for Required Paid Family Leave

Pub. L. 116–127, div. G, § 7003Mar. 18, 2020134 Stat. 214 Pub. L. 116–136, div. A, title III, § 3606(b)Mar. 27, 2020134 Stat. 412 Pub. L. 116–260, div. N, title IIDec. 27, 2020134 Stat. 1989

Pub. L. 116–260, div. N, § 288(a)(1)(A)section 7003(c) of Pub. L. 116–127[, which directed amendment of , set out above, by inserting “, determined without regard to paragraphs (1) through (22) of section 3121(b) of such Code” after “as defined in section 3121(a) of the Internal Revenue Code of 1986”, was executed by making the insertion after “as defined in section 3121(a) of such Code” to reflect the probable intent of Congress.]

Special Rule Related to Tax on Employers

Pub. L. 116–127, div. G, § 7005Mar. 18, 2020134 Stat. 219 Pub. L. 116–260, div. N, title IIDec. 27, 2020134 Stat. 1991