26 U.S.C. § 3121 | Definitions

(a)

Wages

For purposes of this chapter, the term “wages” means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include—

(1)

in the case of the taxes imposed by sections 3101(a) and 3111(a) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) with respect to employment has been paid to an individual by an employer during the calendar year with respect to which such contribution and benefit base is effective, is paid to such individual by such employer during such calendar year. If an employer (hereinafter referred to as successor employer) during any calendar year acquires substantially all the property used in a trade or business of another employer (hereinafter referred to as a predecessor), or used in a separate unit of a trade or business of a predecessor, and immediately after the acquisition employs in his trade or business an individual who immediately prior to the acquisition was employed in the trade or business of such predecessor, then, for the purpose of determining whether the successor employer has paid remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) with respect to employment equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) to such individual during such calendar year, any remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) with respect to employment paid (or considered under this paragraph as having been paid) to such individual by such predecessor during such calendar year and prior to such acquisition shall be considered as having been paid by such successor employer;

(2)

the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of—

(A)

sickness or accident disability (but, in the case of payments made to an employee or any of his dependents, this subparagraph shall exclude from the term “wages” only payments which are received under a workman’s compensation law), or

(B)

medical or hospitalization expenses in connection with sickness or accident disability, or

(C)

death, except that this paragraph does not apply to a payment for group-term life insurance to the extent that such payment is includible in the gross income of the employee;

[(3)

Pub. L. 98–21, title III, § 324(a)(3)(B)Apr. 20, 198397 Stat. 123 Repealed. , , ]

(4)

any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability, made by an employer to, or on behalf of, an employee after the expiration of 6 calendar months following the last calendar month in which the employee worked for such employer;

(5)

any payment made to, or on behalf of, an employee or his beneficiary—

(A)

from or to a trust described in section 401(a) which is exempt from tax under section 501(a) at the time of such payment unless such payment is made to an employee of the trust as remuneration for services rendered as such employee and not as a beneficiary of the trust,

(B)

under or to an annuity plan which, at the time of such payment, is a plan described in section 403(a),

(C)

under a simplified employee pension (as defined in section 408(k)(1)), other than any contributions described in section 408(k)(6),

(D)

under or to an annuity contract described in section 403(b), other than a payment for the purchase of such contract which is made by reason of a salary reduction agreement (whether evidenced by a written instrument or otherwise),

(E)

under or to an exempt governmental deferred compensation plan (as defined in subsection (v)(3)),

(F)

to supplement pension benefits under a plan or trust described in any of the foregoing provisions of this paragraph to take into account some portion or all of the increase in the cost of living (as determined by the Secretary of Labor) since retirement but only if such supplemental payments are under a plan which is treated as a welfare plan under section 3(2)(B)(ii) of the Employee Retirement Income Security Act of 1974,

(G)

under a cafeteria plan (within the meaning of section 125) if such payment would not be treated as wages without regard to such plan and it is reasonable to believe that (if section 125 applied for purposes of this section) section 125 would not treat any wages as constructively received,

(H)

under an arrangement to which section 408(p) applies, other than any elective contributions under paragraph (2)(A)(i) thereof, or

(I)

under a plan described in section 457(e)(11)(A)(ii) and maintained by an eligible employer (as defined in section 457(e)(1));

(6)

the payment by an employer (without deduction from the remuneration of the employee)—

(A)

of the tax imposed upon an employee under section 3101, or

(B)

of any payment required from an employee under a State unemployment compensation law,

with respect to remuneration paid to an employee for domestic service in a private home of the employer or for agricultural labor;

(7)

(A)

remuneration paid in any medium other than cash to an employee for service not in the course of the employer’s trade or business or for domestic service in a private home of the employer;

(B)

cash remuneration paid by an employer in any calendar year to an employee for domestic service in a private home of the employer (including domestic service on a farm operated for profit), if the cash remuneration paid in such year by the employer to the employee for such service is less than the applicable dollar threshold (as defined in subsection (x)) for such year;

(C)

cash remuneration paid by an employer in any calendar year to an employee for service not in the course of the employer’s trade or business, if the cash remuneration paid in such year by the employer to the employee for such service is less than $100. As used in this subparagraph, the term “service not in the course of the employer’s trade or business” does not include domestic service in a private home of the employer and does not include service described in subsection (g)(5);

(8)

(A)

remuneration paid in any medium other than cash for agricultural labor;

(B)

cash remuneration paid by an employer in any calendar year to an employee for agricultural labor unless—

(i)

the cash remuneration paid in such year by the employer to the employee for such labor is $150 or more, or

(ii)

the employer’s expenditures for agricultural labor in such year equal or exceed $2,500,

except that clause (ii) shall not apply in determining whether remuneration paid to an employee constitutes “wages” under this section if such employee (I) is employed as a hand harvest laborer and is paid on a piece rate basis in an operation which has been, and is customarily and generally recognized as having been, paid on a piece rate basis in the region of employment, (II) commutes daily from his permanent residence to the farm on which he is so employed, and (III) has been employed in agriculture less than 13 weeks during the preceding calendar year;

[(9)

Pub. L. 98–21, title III, § 324(a)(3)(B)Apr. 20, 198397 Stat. 123 Repealed. , , ]

(10)

remuneration paid by an employer in any calendar year to an employee for service described in subsection (d)(3)(C) (relating to home workers), if the cash remuneration paid in such year by the employer to the employee for such service is less than $100;

(11)

remuneration paid to or on behalf of an employee if (and to the extent that) at the time of the payment of such remuneration it is reasonable to believe that a corresponding deduction is allowable under section 217 (determined without regard to section 274(n));

(12)

(A)

tips paid in any medium other than cash;

(B)

cash tips received by an employee in any calendar month in the course of his employment by an employer unless the amount of such cash tips is $20 or more;

(13)

any payment or series of payments by an employer to an employee or any of his dependents which is paid—

(A)

upon or after the termination of an employee’s employment relationship because of (i) death, or (ii) retirement for disability, and

(B)

under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),

other than any such payment or series of payments which would have been paid if the employee’s employment relationship had not been so terminated;

(14)

any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;

(15)

any payment made by an employer to an employee, if at the time such payment is made such employee is entitled to disability insurance benefits under section 223(a) of the Social Security Act and such entitlement commenced prior to the calendar year in which such payment is made, and if such employee did not perform any services for such employer during the period for which such payment is made;

(16)

remuneration paid by an organization exempt from income tax under section 501(a) (other than an organization described in section 401(a)) or under section 521 in any calendar year to an employee for service rendered in the employ of such organization, if the remuneration paid in such year by the organization to the employee for such service is less than $100;

[(17)

Pub. L. 113–295, div. A, title II, § 221(a)(19)(B)(iv)Dec. 19, 2014128 Stat. 4040 Repealed. , , ]

(18)

any payment made, or benefit furnished, to or for the benefit of an employee if at the time of such payment or such furnishing it is reasonable to believe that the employee will be able to exclude such payment or benefit from income under section 127, 129, 134(b)(4), or 134(b)(5);

(19)

the value of any meals or lodging furnished by or on behalf of the employer if at the time of such furnishing it is reasonable to believe that the employee will be able to exclude such items from income under section 119;

(20)

any benefit provided to or on behalf of an employee if at the time such benefit is provided it is reasonable to believe that the employee will be able to exclude such benefit from income under section 74(c), 108(f)(4), 117, or 132;

(21)

in the case of a member of an Indian tribe, any remuneration on which no tax is imposed by this chapter by reason of section 7873 (relating to income derived by Indians from exercise of fishing rights);

(22)

remuneration on account of—

(A)

a transfer of a share of stock to any individual pursuant to an exercise of an incentive stock option (as defined in section 422(b)) or under an employee stock purchase plan (as defined in section 423(b)), or

(B)

any disposition by the individual of such stock; or

(23)

1 So in original.

any benefit or payment which is excludable from the gross income of the employee under section section  139B(a).

Nothing in the regulations prescribed for purposes of chapter 24 (relating to income tax withholding) which provides an exclusion from “wages” as used in such chapter shall be construed to require a similar exclusion from “wages” in the regulations prescribed for purposes of this chapter. Except as otherwise provided in regulations prescribed by the Secretary, any third party which makes a payment included in wages solely by reason of the parenthetical matter contained in subparagraph (A) of paragraph (2) shall be treated for purposes of this chapter and chapter 22 as the employer with respect to such wages.

(b)

Employment

For purposes of this chapter, the term “employment” means any service, of whatever nature, performed (A) by an employee for the person employing him, irrespective of the citizenship or residence of either, (i) within the United States, or (ii) on or in connection with an American vessel or American aircraft under a contract of service which is entered into within the United States or during the performance of which and while the employee is employed on the vessel or aircraft it touches at a port in the United States, if the employee is employed on and in connection with such vessel or aircraft when outside the United States, or (B) outside the United States by a citizen or resident of the United States as an employee for an American employer (as defined in subsection (h)), or (C) if it is service, regardless of where or by whom performed, which is designated as employment or recognized as equivalent to employment under an agreement entered into under section 233 of the Social Security Act; except that such term shall not include—

(1)

service performed by foreign agricultural workers lawfully admitted to the United States from the Bahamas, Jamaica, and the other British West Indies, or from any other foreign country or possession thereof, on a temporary basis to perform agricultural labor;

(2)

domestic service performed in a local college club, or local chapter of a college fraternity or sorority, by a student who is enrolled and is regularly attending classes at a school, college, or university;

(3)

(A)

service performed by a child under the age of 18 in the employ of his father or mother;

(B)

service not in the course of the employer’s trade or business, or domestic service in a private home of the employer, performed by an individual under the age of 21 in the employ of his father or mother, or performed by an individual in the employ of his spouse or son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service performed by an individual in the employ of his son or daughter if—

(i)

the employer is a surviving spouse or a divorced individual and has not remarried, or has a spouse living in the home who has a mental or physical condition which results in such spouse’s being incapable of caring for a son, daughter, stepson, or stepdaughter (referred to in clause (ii)) for at least 4 continuous weeks in the calendar quarter in which the service is rendered, and

(ii)

a son, daughter, stepson, or stepdaughter of such employer is living in the home, and

(iii)

the son, daughter, stepson, or stepdaughter (referred to in clause (ii)) has not attained age 18 or has a mental or physical condition which requires the personal care and supervision of an adult for at least 4 continuous weeks in the calendar quarter in which the service is rendered;

(4)

service performed by an individual on or in connection with a vessel not an American vessel, or on or in connection with an aircraft not an American aircraft, if (A) the individual is employed on and in connection with such vessel or aircraft, when outside the United States and (B)(i) such individual is not a citizen of the United States or (ii) the employer is not an American employer;

(5)

service performed in the employ of the United States or any instrumentality of the United States, if such service—

(A)

would be excluded from the term “employment” for purposes of this title if the provisions of paragraphs (5) and (6) of this subsection as in effect in January 1983 had remained in effect, and

(B)

is performed by an individual who—

(i)

December 31, 1983 has been continuously performing service described in subparagraph (A) since , and for purposes of this clause—

(I)

December 31, 1983 if an individual performing service described in subparagraph (A) returns to the performance of such service after being separated therefrom for a period of less than 366 consecutive days, regardless of whether the period began before, on, or after , then such service shall be considered continuous,

(II)

if an individual performing service described in subparagraph (A) returns to the performance of such service after being detailed or transferred to an international organization as described under section 3343 of subchapter III of chapter 33 of title 5, United States Code, or under section 3581 of chapter 35 of such title, then the service performed for that organization shall be considered service described in subparagraph (A),

(III)

if an individual performing service described in subparagraph (A) is reemployed or reinstated after being separated from such service for the purpose of accepting employment with the American Institute in Taiwan as provided under section 3310 of chapter 48 of title 22, United States Code, then the service performed for that Institute shall be considered service described in subparagraph (A),

(IV)

if an individual performing service described in subparagraph (A) returns to the performance of such service after performing service as a member of a uniformed service (including, for purposes of this clause, service in the National Guard and temporary service in the Coast Guard Reserve) and after exercising restoration or reemployment rights as provided under chapter 43 of title 38, United States Code, then the service so performed as a member of a uniformed service shall be considered service described in subparagraph (A), and

(V)

if an individual performing service described in subparagraph (A) returns to the performance of such service after employment (by a tribal organization) to which section 104(e)(2) of the Indian Self-Determination Act applies, then the service performed for that tribal organization shall be considered service described in subparagraph (A); or

(ii)

is receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed service);

except that this paragraph shall not apply with respect to any such service performed on or after any date on which such individual performs—

(C)

service performed as the President or Vice President of the United States,

(D)

service performed—

(i)

in a position placed in the Executive Schedule under sections 5312 through 5317 of title 5, United States Code,

(ii)

as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or

(iii)

in a position to which the individual is appointed by the President (or his designee) or the Vice President under section 105(a)(1), 106(a)(1), or 107 (a)(1) or (b)(1) of title 3, United States Code, if the maximum rate of basic pay for such position is at or above the rate for level V of the Executive Schedule,

(E)

service performed as the Chief Justice of the United States, an Associate Justice of the Supreme Court, a judge of a United States court of appeals, a judge of a United States district court (including the district court of a territory), a judge of the United States Court of Federal Claims, a judge of the United States Court of International Trade, a judge or special trial judge of the United States Tax Court, a United States magistrate judge, or a referee in bankruptcy or United States bankruptcy judge,

(F)

service performed as a Member, Delegate, or Resident Commissioner of or to the Congress,

(G)

any other service in the legislative branch of the Federal Government if such service—

(i)

December 31, 1983 is performed by an individual who was not subject to subchapter III of chapter 83 of title 5, United States Code, or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), on , or

(ii)

December 31, 1983section 8342(a) of title 5 is performed by an individual who has, at any time after , received a lump-sum payment under , United States Code, or under the corresponding provision of the law establishing the other retirement system described in clause (i), or

(iii)

December 31, 1983 is performed by an individual after such individual has otherwise ceased to be subject to subchapter III of chapter 83 of title 5, United States Code (without having an application pending for coverage under such subchapter), while performing service in the legislative branch (determined without regard to the provisions of subparagraph (B) relating to continuity of employment), for any period of time after ,

and for purposes of this subparagraph (G) an individual is subject to such subchapter III or to any such other retirement system at any time only if (a) such individual’s pay is subject to deductions, contributions, or similar payments (concurrent with the service being performed at that time) under section 8334(a) of such title 5 or the corresponding provision of the law establishing such other system, or (in a case to which section 8332(k)(1) of such title applies) such individual is making payments of amounts equivalent to such deductions, contributions, or similar payments while on leave without pay, or (b) such individual is receiving an annuity from the Civil Service Retirement and Disability Fund, or is receiving benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), or

(H)

service performed by an individual—

(i)

50 U.S.C. 2157 on or after the effective date of an election by such individual, under section 301 of the Federal Employees’ Retirement System Act of 1986, section 307 of the Central Intelligence Agency Retirement Act (), or the Federal Employees’ Retirement System Open Enrollment Act of 1997, to become subject to the Federal Employees’ Retirement System provided in chapter 84 of title 5, United States Code, or

(ii)

on or after the effective date of an election by such individual, under regulations issued under section 860 of the Foreign Service Act of 1980, to become subject to the Foreign Service Pension System provided in subchapter II of chapter 8 of title I of such Act;

(6)

service performed in the employ of the United States or any instrumentality of the United States if such service is performed—

(A)

in a penal institution of the United States by an inmate thereof;

(B)

section 5351(2) of title 5 by any individual as an employee included under , United States Code (relating to certain interns, student nurses, and other student employees of hospitals of the Federal Government), other than as a medical or dental intern or a medical or dental resident in training; or

(C)

by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency;

(7)

service performed in the employ of a State, or any political subdivision thereof, or any instrumentality of any one or more of the foregoing which is wholly owned thereby, except that this paragraph shall not apply in the case of—

(A)

service which, under subsection (j), constitutes covered transportation service,

(B)

service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, performed by an officer or employee thereof (including a member of the legislature of any such Government or political subdivision), and, for purposes of this title with respect to the taxes imposed by this chapter—

(i)

any person whose service as such an officer or employee is not covered by a retirement system established by a law of the United States shall not, with respect to such service, be regarded as an employee of the United States or any agency or instrumentality thereof, and

(ii)

the remuneration for service described in clause (i) (including fees paid to a public official) shall be deemed to have been paid by the Government of Guam or the Government of American Samoa or by a political subdivision thereof or an instrumentality of any one or more of the foregoing which is wholly owned thereby, whichever is appropriate,

(C)

service performed in the employ of the District of Columbia or any instrumentality which is wholly owned thereby, if such service is not covered by a retirement system established by a law of the United States (other than the Federal Employees Retirement System provided in chapter 84 of title 5, United States Code); except that the provisions of this subparagraph shall not be applicable to service performed—

(i)

in a hospital or penal institution by a patient or inmate thereof;

(ii)

section 5351(2) of title 5 by any individual as an employee included under , United States Code (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or as a medical or dental resident in training;

(iii)

by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood or other similar emergency; or

(iv)

by a member of a board, committee, or council of the District of Columbia, paid on a per diem, meeting, or other fee basis,

(D)

service performed in the employ of the Government of Guam (or any instrumentality which is wholly owned by such Government) by an employee properly classified as a temporary or intermittent employee, if such service is not covered by a retirement system established by a law of Guam; except that (i) the provisions of this subparagraph shall not be applicable to services performed by an elected official or a member of the legislature or in a hospital or penal institution by a patient or inmate thereof, and (ii) for purposes of this subparagraph, clauses (i) and (ii) of subparagraph (B) shall apply,

(E)

service included under an agreement entered into pursuant to section 218 of the Social Security Act, or

(F)

service in the employ of a State (other than the District of Columbia, Guam, or American Samoa), of any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, by an individual who is not a member of a retirement system of such State, political subdivision, or instrumentality, except that the provisions of this subparagraph shall not be applicable to service performed—

(i)

by an individual who is employed to relieve such individual from unemployment;

(ii)

in a hospital, home, or other institution by a patient or inmate thereof;

(iii)

by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency;

(iv)

January 1, 1995December 31, 1999January 1, 2000 by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after , ending on or before , and the adjusted amount determined under section 218(c)(8)(B) of the Social Security Act for any calendar year commencing on or after , with respect to service performed during such calendar year; or

(v)

by an employee in a position compensated solely on a fee basis which is treated pursuant to section 1402(c)(2)(E) as a trade or business for purposes of inclusion of such fees in net earnings from self-employment;

for purposes of this subparagraph, except as provided in regulations prescribed by the Secretary, the term “retirement system” has the meaning given such term by section 218(b)(4) of the Social Security Act;

(8)

(A)

service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order, except that this subparagraph shall not apply to service performed by a member of such an order in the exercise of such duties, if an election of coverage under subsection (r) is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs;

(B)

service performed in the employ of a church or qualified church-controlled organization if such church or organization has in effect an election under subsection (w), other than service in an unrelated trade or business (within the meaning of section 513(a));

(9)

service performed by an individual as an employee or employee representative as defined in section 3231;

(10)

service performed in the employ of—

(A)

a school, college, or university, or

(B)

an organization described in section 509(a)(3) if the organization is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of a school, college, or university and is operated, supervised, or controlled by or in connection with such school, college, or university, unless it is a school, college, or university of a State or a political subdivision thereof and the services performed in its employ by a student referred to in section 218(c)(5) of the Social Security Act are covered under the agreement between the Commissioner of Social Security and such State entered into pursuant to section 218 of such Act;

if such service is performed by a student who is enrolled and regularly attending classes at such school, college, or university;

(11)

service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);

(12)

service performed in the employ of an instrumentality wholly owned by a foreign government—

(A)

if the service is of a character similar to that performed in foreign countries by employees of the United States Government or of an instrumentality thereof; and

(B)

if the Secretary of State shall certify to the Secretary of the Treasury that the foreign government, with respect to whose instrumentality and employees thereof exemption is claimed, grants an equivalent exemption with respect to similar service performed in the foreign country by employees of the United States Government and of instrumentalities thereof;

(13)

service performed as a student nurse in the employ of a hospital or a nurses’ training school by an individual who is enrolled and is regularly attending classes in a nurses’ training school chartered or approved pursuant to State law;

(14)

(A)

service performed by an individual under the age of 18 in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution;

(B)

service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back;

(15)

service performed in the employ of an international organization, except service which constitutes “employment” under subsection (y);

(16)

service performed by an individual under an arrangement with the owner or tenant of land pursuant to which—

(A)

such individual undertakes to produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land,

(B)

the agricultural or horticultural commodities produced by such individual, or the proceeds therefrom, are to be divided between such individual and such owner or tenant, and

(C)

the amount of such individual’s share depends on the amount of the agricultural or horticultural commodities produced;

[(17)

Pub. L. 113–295, div. A, title II, § 221(a)(99)(C)(i)Dec. 19, 2014128 Stat. 4052 Repealed. , , ]

(18)

8 U.S.C. 1101(a)(15)(H)(ii) service performed in Guam by a resident of the Republic of the Philippines while in Guam on a temporary basis as a nonimmigrant alien admitted to Guam pursuant to section 101(a)(15)(H)(ii) of the Immigration and Nationality Act ();

(19)

Service which is performed by a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act, as amended, and which is performed to carry out the purpose specified in subparagraph (F), (J), (M), or (Q), as the case may be;

(20)

service (other than service described in paragraph (3)(A)) performed by an individual on a boat engaged in catching fish or other forms of aquatic animal life under an arrangement with the owner or operator of such boat pursuant to which—

(A)

such individual does not receive any cash remuneration other than as provided in subparagraph (B) and other than cash remuneration—

(i)

which does not exceed $100 per trip;

(ii)

which is contingent on a minimum catch; and

(iii)

which is paid solely for additional duties (such as mate, engineer, or cook) for which additional cash remuneration is traditional in the industry,

(B)

such individual receives a share of the boat’s (or the boats’ in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life or a share of the proceeds from the sale of such catch, and

(C)

the amount of such individual’s share depends on the amount of the boat’s (or the boats’ in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life,

but only if the operating crew of such boat (or each boat from which the individual receives a share in the case of a fishing operation involving more than one boat) is normally made up of fewer than 10 individuals;

(21)

domestic service in a private home of the employer which—

(A)

is performed in any year by an individual under the age of 18 during any portion of such year; and

(B)

is not the principal occupation of such employee; or

(22)

service performed by members of Indian tribal councils as tribal council members in the employ of an Indian tribal government, except that this paragraph shall not apply in the case of service included under an agreement under section 218A of the Social Security Act.

For purposes of paragraph (20), the operating crew of a boat shall be treated as normally made up of fewer than 10 individuals if the average size of the operating crew on trips made during the preceding 4 calendar quarters consisted of fewer than 10 individuals.

(c)

Included and excluded service

For purposes of this chapter, if the services performed during one-half or more of any pay period by an employee for the person employing him constitute employment, all the services of such employee for such period shall be deemed to be employment; but if the services performed during more than one-half of any such pay period by an employee for the person employing him do not constitute employment, then none of the services of such employee for such period shall be deemed to be employment. As used in this subsection, the term “pay period” means a period (of not more than 31 consecutive days) for which a payment of remuneration is ordinarily made to the employee by the person employing him. This subsection shall not be applicable with respect to services performed in a pay period by an employee for the person employing him, where any of such service is excepted by subsection (b)(9).

(d)

Employee

For purposes of this chapter, the term “employee” means—

(1)

any officer of a corporation; or

(2)

any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee; or

(3)

any individual (other than an individual who is an employee under paragraph (1) or (2)) who performs services for remuneration for any person—

(A)

as an agent-driver or commission-driver engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages (other than milk), or laundry or dry-cleaning services, for his principal;

(B)

as a full-time life insurance salesman;

(C)

as a home worker performing work, according to specifications furnished by the person for whom the services are performed, on materials or goods furnished by such person which are required to be returned to such person or a person designated by him; or

(D)

as a traveling or city salesman, other than as an agent-driver or commission-driver, engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, his principal (except for side-line sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations;

if the contract of service contemplates that substantially all of such services are to be performed personally by such individual; except that an individual shall not be included in the term “employee” under the provisions of this paragraph if such individual has a substantial investment in facilities used in connection with the performance of such services (other than in facilities for transportation), or if the services are in the nature of a single transaction not part of a continuing relationship with the person for whom the services are performed; or

(4)

any individual who performs services that are included under an agreement entered into pursuant to section 218 or 218A of the Social Security Act.

(e)

State, United States, and citizen

For purposes of this chapter—

(1)

State

The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

(2)

United States

The term “United States” when used in a geographical sense includes the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

An individual who is a citizen of the Commonwealth of Puerto Rico (but not otherwise a citizen of the United States) shall be considered, for purposes of this section, as a citizen of the United States.

(f)

American vessel and aircraft

For purposes of this chapter, the term “American vessel” means any vessel documented or numbered under the laws of the United States; and includes any vessel which is neither documented or numbered under the laws of the United States nor documented under the laws of any foreign country, if its crew is employed solely by one or more citizens or residents of the United States or corporations organized under the laws of the United States or of any State; and the term “American aircraft” means an aircraft registered under the laws of the United States.

(g)

Agricultural labor

For purposes of this chapter, the term “agricultural labor” includes all service performed—

(1)

on a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife;

(2)

in the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on a farm;

(3)

12 U.S.C. 1141j in connection with the production or harvesting of any commodity defined as an agricultural commodity in section 15(g) of the Agricultural Marketing Act, as amended (), or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes;

(4)

(A)

in the employ of the operator of a farm in handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity; but only if such operator produced more than one-half of the commodity with respect to which such service is performed;

(B)

in the employ of a group of operators of farms (other than a cooperative organization) in the performance of service described in subparagraph (A), but only if such operators produced all of the commodity with respect to which such service is performed. For purposes of this subparagraph, any unincorporated group of operators shall be deemed a cooperative organization if the number of operators comprising such group is more than 20 at any time during the calendar year in which such service is performed;

(C)

the provisions of subparagraphs (A) and (B) shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption; or

(5)

on a farm operated for profit if such service is not in the course of the employer’s trade or business.

As used in this subsection, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.

(h)

American employer

For purposes of this chapter, the term “American employer” means an employer which is—

(1)

the United States or any instrumentality thereof,

(2)

an individual who is a resident of the United States,

(3)

a partnership, if two-thirds or more of the partners are residents of the United States,

(4)

a trust, if all of the trustees are residents of the United States, or

(5)

a corporation organized under the laws of the United States or of any State.

(i)

Computation of wages in certain cases

(1)

Domestic service

For purposes of this chapter, in the case of domestic service described in subsection (a)(7)(B), any payment of cash remuneration for such service which is more or less than a whole-dollar amount shall, under such conditions and to such extent as may be prescribed by regulations made under this chapter, be computed to the nearest dollar. For the purpose of the computation to the nearest dollar, the payment of a fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case it shall be increased to $1. The amount of any payment of cash remuneration so computed to the nearest dollar shall, in lieu of the amount actually paid, be deemed to constitute the amount of cash remuneration for purposes of subsection (a)(7)(B).

(2)

Service in the uniformed services

section 1009 of title 37 section 206(a) of title 37For purposes of this chapter, in the case of an individual performing service, as a member of a uniformed service, to which the provisions of subsection (m)(1) are applicable, the term “wages” shall, subject to the provisions of subsection (a)(1) of this section, include as such individual’s remuneration for such service only (A) his basic pay as described in chapter 3 and , United States Code, in the case of an individual performing service to which subparagraph (A) of such subsection (m)(1) applies, or (B) his compensation for such service as determined under , United States Code, in the case of an individual performing service to which subparagraph (B) of such subsection (m)(1) applies.

(3)

Peace Corps volunteer service

For purposes of this chapter, in the case of an individual performing service, as a volunteer or volunteer leader within the meaning of the Peace Corps Act, to which the provisions of section 3121(p) are applicable, the term “wages” shall, subject to the provisions of subsection (a)(1) of this section, include as such individual’s remuneration for such service only amounts paid pursuant to section 5(c) or 6(1) of the Peace Corps Act.

(4)

Service performed by certain members of religious orders

For purposes of this chapter, in any case where an individual is a member of a religious order (as defined in subsection (r)(2)) performing service in the exercise of duties required by such order, and an election of coverage under subsection (r) is in effect with respect to such order or with respect to the autonomous subdivision thereof to which such member belongs, the term “wages” shall, subject to the provisions of subsection (a)(1), include as such individual’s remuneration for such service the fair market value of any board, lodging, clothing, and other perquisites furnished to such member by such order or subdivision thereof or by any other person or organization pursuant to an agreement with such order or subdivision, except that the amount included as such individual’s remuneration under this paragraph shall not be less than $100 a month.

(5)

Service performed by certain retired justices and judges

section 294 of title 28For purposes of this chapter, in the case of an individual performing service under the provisions of , United States Code (relating to assignment of retired justices and judges to active duty), the term “wages” shall not include any payment under section 371(b) of such title 28 which is received during the period of such service.

(j)

Covered transportation service

For purposes of this chapter—

(1)

Existing transportation systems—General rule

Except as provided in paragraph (2), all service performed in the employ of a State or political subdivision in connection with its operation of a public transportation system shall constitute covered transportation service if any part of the transportation system was acquired from private ownership after 1936 and prior to 1951.

(2)

Existing transportation systems—Cases in which no transportation employees, or only certain employees, are covered

Service performed in the employ of a State or political subdivision in connection with the operation of its public transportation system shall not constitute covered transportation service if—

(A)

December 31, 1950 any part of the transportation system was acquired from private ownership after 1936 and prior to 1951, and substantially all service in connection with the operation of the transportation system was, on , covered under a general retirement system providing benefits which, by reason of a provision of the State constitution dealing specifically with retirement systems of the State or political subdivisions thereof, cannot be diminished or impaired; or

(B)

December 31, 1950 no part of the transportation system operated by the State or political subdivision on , was acquired from private ownership after 1936 and prior to 1951;

except that if such State or political subdivision makes an acquisition after 1950 from private ownership of any part of its transportation system, then, in the case of any employee who—

(C)

became an employee of such State or political subdivision in connection with and at the time of its acquisition after 1950 of such part, and

(D)

prior to such acquisition rendered service in employment (including as employment service covered by an agreement under section 218 of the Social Security Act) in connection with the operation of such part of the transportation system acquired by the State or political subdivision,

the service of such employee in connection with the operation of the transportation system shall constitute covered transportation service, commencing with the first day of the third calendar quarter following the calendar quarter in which the acquisition of such part took place, unless on such first day such service of such employee is covered by a general retirement system which does not, with respect to such employee, contain special provisions applicable only to employees described in subparagraph (C).

(3)

Transportation systems acquired after 1950

All service performed in the employ of a State or political subdivision thereof in connection with its operation of a public transportation system shall constitute covered transportation service if the transportation system was not operated by the State or political subdivision prior to 1951 and, at the time of its first acquisition (after 1950) from private ownership of any part of its transportation system, the State or political subdivision did not have a general retirement system covering substantially all service performed in connection with the operation of the transportation system.

(4)

Definitions

For purposes of this subsection—

(A)

The term “general retirement system” means any pension, annuity, retirement, or similar fund or system established by a State or by a political subdivision thereof for employees of the State, political subdivision, or both; but such term shall not include such a fund or system which covers only service performed in positions connected with the operation of its public transportation system.

(B)

A transportation system or a part thereof shall be considered to have been acquired by a State or political subdivision from private ownership if prior to the acquisition service performed by employees in connection with the operation of the system or part thereof acquired constituted employment under this chapter or subchapter A of chapter 9 of the Internal Revenue Code of 1939 or was covered by an agreement made pursuant to section 218 of the Social Security Act and some of such employees became employees of the State or political subdivision in connection with and at the time of such acquisition.

(C)

The term “political subdivision” includes an instrumentality of—

(i)

a State,

(ii)

one or more political subdivisions of a State, or

(iii)

a State and one or more of its political subdivisions.

[(k)

Pub. L. 98–21, title I, § 102(b)(2)Apr. 20, 198397 Stat. 71 Repealed. , , ]

(l)

Agreements entered into by American employers with respect to foreign affiliates

(1)

Agreement with respect to certain employees of foreign affiliate

The Secretary shall, at the American employer’s request, enter into an agreement (in such manner and form as may be prescribed by the Secretary) with any American employer (as defined in subsection (h)) who desires to have the insurance system established by title II of the Social Security Act extended to service performed outside the United States in the employ of any 1 or more of such employer’s foreign affiliates (as defined in paragraph (6)) by all employees who are citizens or residents of the United States, except that the agreement shall not apply to any service performed by, or remuneration paid to, an employee if such service or remuneration would be excluded from the term “employment” or “wages”, as defined in this section, had the service been performed in the United States. Such agreement may be amended at any time so as to be made applicable, in the same manner and under the same conditions, with respect to any other foreign affiliate of such American employer. Such agreement shall be applicable with respect to citizens or residents of the United States who, on or after the effective date of the agreement, are employees of and perform services outside the United States for any foreign affiliate specified in the agreement. Such agreement shall provide—

(A)

that the American employer shall pay to the Secretary, at such time or times as the Secretary may by regulations prescribe, amounts equivalent to the sum of the taxes which would be imposed by sections 3101 and 3111 (including amounts equivalent to the interest, additions to the taxes, additional amounts, and penalties which would be applicable) with respect to the remuneration which would be wages if the services covered by the agreement constituted employment as defined in this section; and

(B)

that the American employer will comply with such regulations relating to payments and reports as the Secretary may prescribe to carry out the purposes of this subsection.

(2)

Effective period of agreement

An agreement entered into pursuant to paragraph (1) shall be in effect for the period beginning with the first day of the calendar quarter in which such agreement is entered into or the first day of the succeeding calendar quarter, as may be specified in the agreement; except that in case such agreement is amended to include the services performed for any other affiliate and such amendment is executed after the first month following the first calendar quarter for which the agreement is in effect, the agreement shall be in effect with respect to service performed for such other affiliate only after the calendar quarter in which such amendment is executed. Notwithstanding any other provision of this subsection, the period for which any such agreement is effective with respect to any foreign entity shall terminate at the end of any calendar quarter in which the foreign entity, at any time in such quarter, ceases to be a foreign affiliate as defined in paragraph (6).

(3)

No termination of agreement

June 15, 1989No agreement under this subsection may be terminated, either in its entirety or with respect to any foreign affiliate, on or after .

(4)

Deposits in trust funds

For purposes of section 201 of the Social Security Act, relating to appropriations to the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, such remuneration—

(A)

paid for services covered by an agreement entered into pursuant to paragraph (1) as would be wages if the services constituted employment, and

(B)

as is reported to the Secretary pursuant to the provisions of such agreement or of the regulations issued under this subsection,

shall be considered wages subject to the taxes imposed by this chapter.

(5)

Overpayments and underpayments

(A)

If more or less than the correct amount due under an agreement entered into pursuant to this subsection is paid with respect to any payment of remuneration, proper adjustments with respect to the amounts due under such agreement shall be made, without interest, in such manner and at such times as may be required by regulations prescribed by the Secretary.

(B)

If an overpayment cannot be adjusted under subparagraph (A), the amount thereof shall be paid by the Secretary, through the Fiscal Service of the Treasury Department, but only if a claim for such overpayment is filed with the Secretary within two years from the time such overpayment was made.

(6)

Foreign affiliate defined

For purposes of this subsection and section 210(a) of the Social Security Act—

(A)

In general

A foreign affiliate of an American employer is any foreign entity in which such American employer has not less than a 10-percent interest.

(B)

Determination of 10-percent interest

For purposes of subparagraph (A), an American employer has a 10-percent interest in any entity if such employer has such an interest directly (or through one or more entities)—

(i)

in the case of a corporation, in the voting stock thereof, and

(ii)

in the case of any other entity, in the profits thereof.

(7)

American employer as separate entity

Each American employer which enters into an agreement pursuant to paragraph (1) of this subsection shall, for purposes of this subsection and section 6413(c)(2)(C), relating to special refunds in the case of employees of certain foreign entities, be considered an employer in its capacity as a party to such agreement separate and distinct from its identity as a person employing individuals on its own account.

(8)

Regulations

Regulations of the Secretary to carry out the purposes of this subsection shall be designed to make the requirements imposed on American employers with respect to services covered by an agreement entered into pursuant to this subsection the same, so far as practicable, as those imposed upon employers pursuant to this title with respect to the taxes imposed by this chapter.

(m)

Service in the uniformed services

For purposes of this chapter—

(1)

Inclusion of service

The term “employment” shall, notwithstanding the provisions of subsection (b) of this section, include—

(A)

service performed by an individual as a member of a uniformed service on active duty, but such term shall not include any such service which is performed while on leave without pay, and

(B)

service performed by an individual as a member of a uniformed service on inactive duty training.

(2)

Active duty

section 101 of title 38The term “active duty” means “active duty” as described in paragraph (21) of , United States Code, except that it shall also include “active duty for training” as described in paragraph (22) of such section.

(3)

Inactive duty training

The term “inactive duty training” means “inactive duty training” as described in paragraph (23) of such section 101.

(n)

Member of a uniformed service

section 101(27) of title 382

2 See Change of Name note below.

For purposes of this chapter, the term “member of a uniformed service” means any person appointed, enlisted, or inducted in a component of the Army, Navy, Air Force, Marine Corps, or Coast Guard (including a reserve component as defined in , United States Code), or in one of those services without specification of component, or as a commissioned officer of the Coast and Geodetic Survey, the National Oceanic and Atmospheric Administration Corps, or the Regular or Reserve Corps  of the Public Health Service, and any person serving in the Army or Air Force under call or conscription. The term includes—

(1)

a retired member of any of those services;

(2)

a member of the Fleet Reserve or Fleet Marine Corps Reserve;

(3)

a cadet at the United States Military Academy, a midshipman at the United States Naval Academy, and a cadet at the United States Coast Guard Academy or United States Air Force Academy;

(4)

a member of the Reserve Officers’ Training Corps, the Naval Reserve Officers’ Training Corps, or the Air Force Reserve Officers’ Training Corps, when ordered to annual training duty for fourteen days or more, and while performing authorized travel to and from that duty; and

(5)

any person while en route to or from, or at, a place for final acceptance or for entry upon active duty in the military, naval, or air service—

(A)

who has been provisionally accepted for such duty; or

(B)

who, under the Military Selective Service Act, has been selected for active military, naval, or air service;

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

The term does not include a temporary member of the Coast Guard Reserve.

(o)

Crew leader

For purposes of this chapter, the term “crew leader” means an individual who furnishes individuals to perform agricultural labor for another person, if such individual pays (either on his own behalf or on behalf of such person) the individuals so furnished by him for the agricultural labor performed by them and if such individual has not entered into a written agreement with such person whereby such individual has been designated as an employee of such person; and such individuals furnished by the crew leader to perform agricultural labor for another person shall be deemed to be the employees of such crew leader. For purposes of this chapter and chapter 2, a crew leader shall, with respect to service performed in furnishing individuals to perform agricultural labor for another person and service performed as a member of the crew, be deemed not to be an employee of such other person.

(p)

Peace Corps volunteer service

For purposes of this chapter, the term “employment” shall, notwithstanding the provisions of subsection (b) of this section, include service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act.

(q)

Tips included for both employee and employer taxes

For purposes of this chapter, tips received by an employee in the course of his employment shall be considered remuneration for such employment (and deemed to have been paid by the employer for purposes of subsections (a) and (b) of section 3111). Such remuneration shall be deemed to be paid at the time a written statement including such tips is furnished to the employer pursuant to section 6053(a) or (if no statement including such tips is so furnished) at the time received; except that, in determining the employer’s liability in connection with the taxes imposed by section 3111 with respect to such tips in any case where no statement including such tips was so furnished (or to the extent that the statement so furnished was inaccurate or incomplete), such remuneration shall be deemed for purposes of subtitle F to be paid on the date on which notice and demand for such taxes is made to the employer by the Secretary.

(r)

Election of coverage by religious orders

(1)

Certificate of election by order

A religious order whose members are required to take a vow of poverty, or any autonomous subdivision of such order, may file a certificate (in such form and manner, and with such official, as may be prescribed by regulations under this chapter) electing to have the insurance system established by title II of the Social Security Act extended to services performed by its members in the exercise of duties required by such order or such subdivision thereof. Such certificate of election shall provide that—

(A)

such election of coverage by such order or subdivision shall be irrevocable;

(B)

such election shall apply to all current and future members of such order, or in the case of a subdivision thereof to all current and future members of such order who belong to such subdivision;

(C)

all services performed by a member of such an order or subdivision in the exercise of duties required by such order or subdivision shall be deemed to have been performed by such member as an employee of such order or subdivision; and

(D)

the wages of each member, upon which such order or subdivision shall pay the taxes imposed by sections 3101 and 3111, will be determined as provided in subsection (i)(4).

(2)

Definition of member

For purposes of this subsection, a member of a religious order means any individual who is subject to a vow of poverty as a member of such order and who performs tasks usually required (and to the extent usually required) of an active member of such order and who is not considered retired because of old age or total disability.

(3)

Effective date for election

(A)

A certificate of election of coverage shall be in effect, for purposes of subsection (b)(8) and for purposes of section 210(a)(8) of the Social Security Act, for the period beginning with whichever of the following may be designated by the order or subdivision thereof:

(i)

the first day of the calendar quarter in which the certificate is filed,

(ii)

the first day of the calendar quarter succeeding such quarter, or

(iii)

the first day of any calendar quarter preceding the calendar quarter in which the certificate is filed, except that such date may not be earlier than the first day of the twentieth calendar quarter preceding the quarter in which such certificate is filed.

Whenever a date is designated under clause (iii), the election shall apply to services performed before the quarter in which the certificate is filed only if the member performing such services was a member at the time such services were performed and is living on the first day of the quarter in which such certificate is filed.

(B)

If a certificate of election filed pursuant to this subsection is effective for one or more calendar quarters prior to the quarter in which such certificate is filed, then—

(i)

for purposes of computing interest and for purposes of section 6651 (relating to addition to tax for failure to file tax return), the due date for the return and payment of the tax for such prior calendar quarters resulting from the filing of such certificate shall be the last day of the calendar month following the calendar quarter in which the certificate is filed; and

(ii)

the statutory period for the assessment of such tax shall not expire before the expiration of 3 years from such due date.

[(4)

Pub. L. 98–21, title I, § 102(b)(3)(B)Apr. 20, 198397 Stat. 71 Repealed. , , ]

(s)

Concurrent employment by two or more employers

For purposes of sections 3102, 3111, and 3121(a)(1), if two or more related corporations concurrently employ the same individual and compensate such individual through a common paymaster which is one of such corporations, each such corporation shall be considered to have paid as remuneration to such individual only the amounts actually disbursed by it to such individual and shall not be considered to have paid as remuneration to such individual amounts actually disbursed to such individual by another of such corporations.

[(t)

Pub. L. 100–203, title IX, § 9006(b)(2)Dec. 22, 1987101 Stat. 1330–289 Repealed. , , ]

(u)

Application of hospital insurance tax to Federal, State, and local employment

(1)

Federal employment

For purposes of the taxes imposed by sections 3101(b) and 3111(b), subsection (b) shall be applied without regard to paragraph (5) thereof.

(2)

State and local employment

For purposes of the taxes imposed by sections 3101(b) and 3111(b)—

(A)

In general

Except as provided in subparagraphs (B) and (C), subsection (b) shall be applied without regard to paragraph (7) thereof.

(B)

Exception for certain services

Service shall not be treated as employment by reason of subparagraph (A) if—

(i)

the service is included under an agreement under section 218 of the Social Security Act, or

(ii)

the service is performed—

(I)

by an individual who is employed by a State or political subdivision thereof to relieve him from unemployment,

(II)

in a hospital, home, or other institution by a patient or inmate thereof as an employee of a State or political subdivision thereof or of the District of Columbia,

(III)

by an individual, as an employee of a State or political subdivision thereof or of the District of Columbia, serving on a temporary basis in case of fire, storm, snow, earthquake, flood or other similar emergency,

(IV)

section 5351(2) of title 5 by any individual as an employee included under , United States Code (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or a medical or dental resident in training,

(V)

(VI)

by an individual in a position described in section 1402(c)(2)(E).

As used in this subparagraph, the terms “State” and “political subdivision” have the meanings given those terms in section 218(b) of the Social Security Act.

(C)

Exception for current employment which continues

Service performed for an employer shall not be treated as employment by reason of subparagraph (A) if—

(i)

such service would be excluded from the term “employment” for purposes of this chapter if subparagraph (A) did not apply;

(ii)

such service is performed by an individual—

(I)

April 1, 1986 who was performing substantial and regular service for remuneration for that employer before ,

(II)

March 31, 1986 who is a bona fide employee of that employer on , and

(III)

whose employment relationship with that employer was not entered into for purposes of meeting the requirements of this subparagraph; and

(iii)

March 31, 1986 the employment relationship with that employer has not been terminated after .

(D)

Treatment of agencies and instrumentalities

For purposes of subparagraph (C), under regulations—

(i)

All agencies and instrumentalities of a State (as defined in section 218(b) of the Social Security Act) or of the District of Columbia shall be treated as a single employer.

(ii)

All agencies and instrumentalities of a political subdivision of a State (as so defined) shall be treated as a single employer and shall not be treated as described in clause (i).

(3)

Medicare qualified government employment

For purposes of this chapter, the term “medicare qualified government employment” means service which—

(A)

is employment (as defined in subsection (b)) with the application of paragraphs (1) and (2), but

(B)

would not be employment (as so defined) without the application of such paragraphs.

(v)

Treatment of certain deferred compensation and salary reduction arrangements

(1)

Certain employer contributions treated as wages

Nothing in any paragraph of subsection (a) (other than paragraph (1)) shall exclude from the term “wages”—

(A)

any employer contribution under a qualified cash or deferred arrangement (as defined in section 401(k)) to the extent not included in gross income by reason of section 402(e)(3) or consisting of designated Roth contributions (as defined in section 402A(c)), or

(B)

any amount treated as an employer contribution under section 414(h)(2) where the pickup referred to in such section is pursuant to a salary reduction agreement (whether evidenced by a written instrument or otherwise).

(2)

Treatment of certain nonqualified deferred compensation plans

(A)

In general

Any amount deferred under a nonqualified deferred compensation plan shall be taken into account for purposes of this chapter as of the later of—

(i)

when the services are performed, or

(ii)

when there is no substantial risk of forfeiture of the rights to such amount.

The preceding sentence shall not apply to any excess parachute payment (as defined in section 280G(b)) or to any specified stock compensation (as defined in section 4985) on which tax is imposed by section 4985.

(B)

Taxed only once

Any amount taken into account as wages by reason of subparagraph (A) (and the income attributable thereto) shall not thereafter be treated as wages for purposes of this chapter.

(C)

Nonqualified deferred compensation plan

For purposes of this paragraph, the term “nonqualified deferred compensation plan” means any plan or other arrangement for deferral of compensation other than a plan described in subsection (a)(5).

(3)

Exempt governmental deferred compensation plan

For purposes of subsection (a)(5), the term “exempt governmental deferred compensation plan” means any plan providing for deferral of compensation established and maintained for its employees by the United States, by a State or political subdivision thereof, or by an agency or instrumentality of any of the foregoing. Such term shall not include—

(A)

any plan to which section 83, 402(b), 403(c), 457(a), or 457(f)(1) applies,

(B)

any annuity contract described in section 403(b), and

(C)

the Thrift Savings Fund (within the meaning of subchapter III of chapter 84 of title 5, United States Code).

(w)

Exemption of churches and qualified church-controlled organizations

(1)

General rule

Any church or qualified church-controlled organization (as defined in paragraph (3)) may make an election within the time period described in paragraph (2), in accordance with such procedures as the Secretary determines to be appropriate, that services performed in the employ of such church or organization shall be excluded from employment for purposes of title II of the Social Security Act and this chapter. An election may be made under this subsection only if the church or qualified church-controlled organization states that such church or organization is opposed for religious reasons to the payment of the tax imposed under section 3111.

(2)

Timing and duration of election

July 18, 1984December 31, 1983An election under this subsection must be made prior to the first date, more than 90 days after , on which a quarterly employment tax return for the tax imposed under section 3111 is due, or would be due but for the election, from such church or organization. An election under this subsection shall apply to current and future employees, and shall apply to service performed after . The election may be revoked by the church or organization under regulations prescribed by the Secretary. The election shall be revoked by the Secretary if such church or organization fails to furnish the information required under section 6051 to the Secretary for a period of 2 years or more with respect to remuneration paid for such services by such church or organization, and, upon request by the Secretary, fails to furnish all such previously unfurnished information for the period covered by the election. Any revocation under the preceding sentence shall apply retroactively to the beginning of the 2-year period for which the information was not furnished.

(3)

Definitions

(A)

For purposes of this subsection, the term “church” means a church, a convention or association of churches, or an elementary or secondary school which is controlled, operated, or principally supported by a church or by a convention or association of churches.

(B)

For purposes of this subsection, the term “qualified church-controlled organization” means any church-controlled tax-exempt organization described in section 501(c)(3), other than an organization which—

(i)

offers goods, services, or facilities for sale, other than on an incidental basis, to the general public, other than goods, services, or facilities which are sold at a nominal charge which is substantially less than the cost of providing such goods, services, or facilities; and

(ii)

normally receives more than 25 percent of its support from either (I) governmental sources, or (II) receipts from admissions, sales of merchandise, performance of services, or furnishing of facilities, in activities which are not unrelated trades or businesses, or both.

(x)

Applicable dollar threshold

For purposes of subsection (a)(7)(B), the term “applicable dollar threshold” means $1,000. In the case of calendar years after 1995, the Commissioner of Social Security shall adjust such $1,000 amount at the same time and in the same manner as under section 215(a)(1)(B)(ii) of the Social Security Act with respect to the amounts referred to in section 215(a)(1)(B)(i) of such Act, except that, for purposes of this paragraph, 1993 shall be substituted for the calendar year referred to in section 215(a)(1)(B)(ii)(II) of such Act. If any amount as adjusted under the preceding sentence is not a multiple of $100, such amount shall be rounded to the next lowest multiple of $100.

(y)

Service in the employ of international organizations by certain transferred Federal employees

(1)

In general

section 3582 of title 5For purposes of this chapter, service performed in the employ of an international organization by an individual pursuant to a transfer of such individual to such international organization pursuant to , United States Code, shall constitute “employment” if—

(A)

immediately before such transfer, such individual performed service with a Federal agency which constituted “employment” under subsection (b) for purposes of the taxes imposed by sections 3101(a) and 3111(a), and

(B)

such individual would be entitled, upon separation from such international organization and proper application, to reemployment with such Federal agency under such section 3582.

(2)

Definitions

For purposes of this subsection—

(A)

Federal agency

section 3581(1) of title 5The term “Federal agency” means an agency, as defined in , United States Code.

(B)

International organization

section 3581(3) of title 5The term “international organization” has the meaning provided such term by , United States Code.

(z)

Treatment of certain foreign persons as American employers

(1)

In general

If any employee of a foreign person is performing services in connection with a contract between the United States Government (or any instrumentality thereof) and any member of any domestically controlled group of entities which includes such foreign person, such foreign person shall be treated for purposes of this chapter as an American employer with respect to such services performed by such employee.

(2)

Domestically controlled group of entities

For purposes of this subsection—

(A)

In general

The term “domestically controlled group of entities” means a controlled group of entities the common parent of which is a domestic corporation.

(B)

Controlled group of entities

The term “controlled group of entities” means a controlled group of corporations as defined in section 1563(a)(1), except that—

(i)

“more than 50 percent” shall be substituted for “at least 80 percent” each place it appears therein, and

(ii)

the determination shall be made without regard to subsections (a)(4) and (b)(2) of section 1563.

A partnership or any other entity (other than a corporation) shall be treated as a member of a controlled group of entities if such entity is controlled (within the meaning of section 954(d)(3)) by members of such group (including any entity treated as a member of such group by reason of this sentence).

(3)

Liability of common parent

In the case of a foreign person who is a member of any domestically controlled group of entities, the common parent of such group shall be jointly and severally liable for any tax under this chapter for which such foreign person is liable by reason of this subsection, and for any penalty imposed on such person by this title with respect to any failure to pay such tax or to file any return or statement with respect to such tax or wages subject to such tax. No deduction shall be allowed under this title for any liability imposed by the preceding sentence.

(4)

Provisions preventing double taxation

(A)

Agreements

lParagraph (1) shall not apply to any services which are covered by an agreement under subsection ().

(B)

Equivalent foreign taxation

Paragraph (1) shall not apply to any services if the employer establishes to the satisfaction of the Secretary that the remuneration paid by such employer for such services is subject to a tax imposed by a foreign country which is substantially equivalent to the taxes imposed by this chapter.

(5)

Cross reference

For relief from taxes in cases covered by certain international agreements, see sections 3101(c) and 3111(c).

Aug. 16, 1954, ch. 736 68A Stat. 417 Sept. 1, 1954, ch. 1206 68 Stat. 1091–1094 Aug. 1, 1956, ch. 836 l70 Stat. 824 Aug. 1, 1956, ch. 837 70 Stat. 878 Pub. L. 85–840, title IVAug. 28, 195872 Stat. 1042 Pub. L. 85–866, title I, § 69Sept. 2, 195872 Stat. 1659 Pub. L. 86–70, § 22(a)June 25, 195973 Stat. 146 Pub. L. 86–168, title I, § 104(h)Aug. 18, 195973 Stat. 387 Pub. L. 86–624, § 18(c)July 12, 196074 Stat. 416 Pub. L. 86–778, title ISept. 13, 196074 Stat. 938 Pub. L. 87–256, § 110(e)(1)Sept. 21, 196175 Stat. 536 Pub. L. 87–293, title II, § 202(a)(1)Sept. 22, 196175 Stat. 626 Pub. L. 88–272, title II, § 220(c)(2)Feb. 26, 196478 Stat. 62 Pub. L. 88–650, § 4(b)Oct. 13, 196478 Stat. 1077 Pub. L. 89–97, title IIIJuly 30, 196579 Stat. 381 Pub. L. 90–248, title IJan. 2, 196881 Stat. 835 Pub. L. 91–172, title IX, § 943(c)(1)Dec. 30, 196983 Stat. 728 Pub. L. 92–5, title II, § 203(b)(2)Mar. 17, 197185 Stat. 11 Pub. L. 92–336, title II, § 203(b)(2)July 1, 197286 Stat. 419 Pub. L. 92–603, title IOct. 30, 197286 Stat. 1341 Pub. L. 93–66, title II, § 203(b)(2)July 9, 197387 Stat. 153 Pub. L. 93–233, § 5(b)(2)Dec. 31, 197387 Stat. 954 Pub. L. 94–455, title XII, § 1207(e)(1)(A)Oct. 4, 197690 Stat. 1706 Pub. L. 94–563, § 1(b)Oct. 19, 197690 Stat. 2655 Pub. L. 95–216, title IIIDec. 20, 197791 Stat. 1532–1536 Pub. L. 95–472, § 3(b)Oct. 17, 197892 Stat. 1333 Pub. L. 95–600, title I, § 164(b)(3)Nov. 6, 197892 Stat. 2814 Pub. L. 96–222, title I, § 101(a)(10)(B)(i)Apr. 1, 198094 Stat. 201 Pub. L. 96–499, title XI, § 1141(a)(1)Dec. 5, 198094 Stat. 2693 Pub. L. 97–34, title I, § 124(e)(2)(A)Aug. 13, 198195 Stat. 200 Pub. L. 97–123, § 3(b)Dec. 29, 198195 Stat. 1662 Pub. L. 97–248, title II, § 278(a)(1)Sept. 3, 198296 Stat. 559 Pub. L. 98–21, title IApr. 20, 198397 Stat. 69 Pub. L. 98–369, div. A, title I, § 67(c)oJuly 18, 198498 Stat. 587 Pub. L. 99–221, § 3(b)Dec. 26, 198599 Stat. 1735 Pub. L. 99–272, title XII, § 12112(b)Apr. 7, 1986100 Stat. 288 Pub. L. 99–335, title III, § 304(b)June 6, 1986100 Stat. 606 Pub. L. 99–509, title IX, § 9002(b)(1)(A)Oct. 21, 1986100 Stat. 1971 Pub. L. 99–514, title I, § 122(e)(1)Oct. 22, 1986100 Stat. 2112 Pub. L. 100–203, title IXDec. 22, 1987101 Stat. 1330–286 Pub. L. 100–647, title INov. 10, 1988102 Stat. 3351 Pub. L. 101–140, title II, § 203(a)(2)Nov. 8, 1989103 Stat. 830 Pub. L. 101–239, title X, § 10201(a)Dec. 19, 1989103 Stat. 2472 Pub. L. 101–508, title XINov. 5, 1990104 Stat. 1388–467 Pub. L. 101–650, title III, § 321Dec. 1, 1990104 Stat. 5117 Pub. L. 102–318, title V, § 521(b)(34)July 3, 1992106 Stat. 312 Pub. L. 103–66, title XIII, § 13207(a)Aug. 10, 1993107 Stat. 467 Pub. L. 103–178, title II, § 204(c)Dec. 3, 1993107 Stat. 2033 Pub. L. 103–296, title I, § 108(h)(2)Aug. 15, 1994108 Stat. 1487 Pub. L. 103–387, § 2(a)(1)(A)Oct. 22, 1994108 Stat. 4071 Pub. L. 104–188, title IAug. 20, 1996110 Stat. 1762 Pub. L. 105–33, title XI, § 11246(b)(2)(A)Pub. L. 105–277, div. A, § 101(h) [title VIII, § 802(a)(2)]Oct. 21, 1998112 Stat. 2681–480 Pub. L. 105–61, title VI, § 642(d)(2)Oct. 10, 1997111 Stat. 1319 Pub. L. 105–206, title VI, § 6023(13)July 22, 1998112 Stat. 825 Pub. L. 106–554, § 1(a)(7) [title III, § 319(15)]Dec. 21, 2000114 Stat. 2763 Pub. L. 108–121, title I, § 106(b)(2)Nov. 11, 2003117 Stat. 1339 Pub. L. 108–203, title IV, § 423(a)Mar. 2, 2004118 Stat. 536 Pub. L. 108–357, title II, § 251(a)(1)(A)Oct. 22, 2004118 Stat. 1458 Pub. L. 108–375, div. A, title V, § 585(b)(2)(B)Oct. 28, 2004118 Stat. 1932 Pub. L. 109–280, title VIII, § 854(c)(8)Aug. 17, 2006120 Stat. 1018 Pub. L. 110–172, § 8(a)(2)Dec. 29, 2007121 Stat. 2483 Pub. L. 110–245, title I, § 115(a)(1)June 17, 2008122 Stat. 1636 Pub. L. 110–458, title I, § 108(k)(1)Dec. 23, 2008122 Stat. 5110 Pub. L. 113–295, div. A, title II, § 221(a)(19)(B)(iv)Dec. 19, 2014128 Stat. 4040 Pub. L. 115–141, div. U, title IV, § 401(a)(209)Mar. 23, 2018132 Stat. 1194 Pub. L. 115–243, § 2(b)(2)Sept. 20, 2018132 Stat. 2895 Pub. L. 116–94, div. O, title III, § 301(c)Dec. 20, 2019133 Stat. 3175 Pub. L. 117–328, div. T, title VII, § 702(b)(1)Dec. 29, 2022136 Stat. 5404 (, ; , title II, §§ 204(a), (b), 205(a)–(e), 206(a), 207, 209, ; , title I, §§ 103(j), 121(d), title II, §§ 201(b)–(d), (e)(1), (h)(1), (2), (j)–(), , 839–841, 843; , title IV, §§ 410, 411(a), ; , §§ 402(b), 404(a), 405(a), (b), , , 1044–1046; , , ; , , ; , title II, § 202(a), , , 389; , , ; , §§ 103(n)–(p), 104(b), 105(a), , , 939, 942; , , ; , (2), , ; , , ; , , ; , §§ 311(b)(4), (5), 313(c)(3), (4), 316(a)(1), (b), 317(b), 320(b)(2), , , 383, 386, 388, 393; , §§ 108(b)(2), 123(b), title IV, § 403(i), title V, § 504(a), , , 845, 932, 934; –(3), , ; , , ; , , ; , §§ 104(i), 122(b), 123(a)(2), (b), (c)(2), 128(b), 129(a)(2), 138(b), , , 1354, 1356, 1358, 1359, 1365; , (d), , ; , (d), , ; , title XIX, §§ 1903(a)(3), 1906(b)(13)(A), (C), , , 1807, 1834; , (c), , ; , §§ 312(a), (b), (d), (f), (g), 314(a), 315(a), 356(a)–(d), , , 1555; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , §§ 101(b), (c)(2), 102(b), title III, §§ 321(a), (e)(1), 322(a)(2), 323(a)(1), 324(a), 327(a)(1), (b)(1), 328(a), , , 70, 118, 119, 121, 122, 126–128; , title IV, § 491(d)(36), title V, § 531(d)(1)(A), div. B, title VI, §§ 2601(b), 2603(a)(2), (b), 2661()(3), 2663(i), (j)(5)(C), , , 851, 884, 1124, 1128, 1159, 1169, 1171; , , ; , title XIII, §§ 13205(a)(1), 13303(c)(2), , , 313, 327; , , ; , (2)(A), , ; , title XI, §§ 1108(g)(7), 1147(b), 1151(d)(2)(A), title XVIII, §§ 1882(c), 1883(a)(11)(B), 1895(b)(18)(A), 1899A(38)–(40), , , 2435, 2494, 2505, 2915, 2916, 2935, 2960; , §§ 9001(b), 9002(b), 9003(a)(2), 9004(b), 9005(b), 9006(a), (b)(2), 9023(d), , to 1330–289, 1330–296; , §§ 1001(d)(2)(C)(i), (g)(4)(B)(i), 1011(e)(8), 1011B(a)(22)(A), (23)(A), 1018(r)(2)(A), (u)(35), title III, § 3043(c)(2), title VIII, §§ 8015(b)(2), (c)(2), 8016(a)(3)(A), (4)(A), (C), 8017(b), , , 3352, 3461, 3485, 3486, 3586, 3592, 3642, 3791–3793; , , ; , (b)(3), , ; , §§ 11331(a), 11332(b), , , 1388–469; , , ; , , ; , , ; , , ; , title III, §§ 303(a)(2), (b)(2), 319(a)(1), (5), 320(a)(1)(C), , , 1519, 1533–1535; –(C), , ; , §§ 1116(a)(1)(A), (B), 1421(b)(8)(A), 1458(b)(1), , , 1798, 1819; , as added , , , 2681–532; , , ; , , ; , , , 2763A–647; , , ; , (c), , ; , title III, § 320(b)(1), title VIII, § 802(c)(1), , , 1473, 1568; , , ; , , ; , , ; , title III, § 302(a), , , 1647; , , ; , (99)(C)(i), , , 4052; , (210), (325)(A), , , 1199; , , ; , , ; , , .)

Editorial Notes

References in Text

lact Aug. 14, 1935, ch. 531 49 Stat. 620 section 1305 of Title 42The Social Security Act, referred to in subsecs. (a)(1), (15), (b), (d)(4), (j)(2)(D), (4)(B), ()(1), (4), (6), (r)(3)(A), (u), (w)(1), and (x), is , . Title II of the Act is classified generally to subchapter II (§ 401 et seq.) of chapter 7 of Title 42, The Public Health and Welfare. Sections 201, 210, 215, 218, 218A, 223, 230, and 233 of the Act are classified to sections 401, 410, 415, 418, 418a, 423, 430, and 433, respectively, of Title 42. For complete classification of this Act to the Code, see and Tables.

section 1002(2)(B)(ii) of Title 29Section 3(2)(B)(ii) of the Employee Retirement Income Security Act of 1974, referred to in subsec. (a)(5)(F), is classified to , Labor.

section 5323(e)(2) of Title 25Section 104(e)(2) of the Indian Self-Determination Act, referred to in subsec. (b)(5)(B)(i)(V), is classified to , Indians.

section 5316 of Title 5Level V of the Executive Schedule, referred to in subsec. (b)(5)(D)(iii), is set out in , Government Organization and Employees.

section 301 of Pub. L. 99–335 section 8331 of Title 5Section 301 of the Federal Employees’ Retirement System Act of 1986, referred to in subsec. (b)(5)(H)(i), is , which is set out as a note under , Government Organization and Employees.

section 642 of Pub. L. 105–61Oct. 10, 1997111 Stat. 1318 section 8331 of Title 5The Federal Employees’ Retirement System Open Enrollment Act of 1997, referred to in subsec. (b)(5)(H)(i), is , title VI, , , which is classified principally to a note under , Government Organization and Employees. For complete classification of this Act to the Code, see Tables.

Pub. L. 96–465Oct. 17, 198094 Stat. 2071 section 4071i of Title 22 section 3901 of Title 22The Foreign Service Act of 1980, referred to in subsec. (b)(5)(H)(ii), is , , . Subchapter II of chapter 8 of title I of the Act is classified generally to part II (§ 4071 et seq.) of subchapter VIII of chapter 52 of Title 22, Foreign Relations and Intercourse. Section 860 of the Act is classified to . For complete classification of this Act to the Code, see Short Title note set out under and Tables.

section 1101(a)(15) of Title 8Section 101(a)(15) of the Immigration and Nationality Act, referred to in subsec. (b)(18), (19), is classified to , Aliens and Nationality.

section 1141j of Title 12Section 15(g) of the Agricultural Marketing Act, referred to in subsec. (g)(3), is classified to , Banks and Banking.

Pub. L. 87–293, title ISept. 22, 196175 Stat. 612 section 2501 of Title 22The Peace Corps Act, referred to in subsecs. (i)(3) and (p), is , , , which is classified principally to chapter 34 (§ 2501 et seq.) of Title 22, Foreign Relations and Intercourse. Sections 5 and 6 of the Peace Corps Act are classified to sections 2504 and 2505 of Title 22. For complete classification of this Act to the Code, see Short Title note set out under and Tables.

section 1 of this title section 7851(a)(3) of this title section 7851(e) of this titleChapter 9 of the Internal Revenue Code of 1939, referred to in subsec. (j)(4)(B), was comprised of sections 1400 to 1636 of former Title 26, Internal Revenue Code. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding . See also for applicability of chapter 9 of former Title 26. See also for provision that references in the 1986 Code to a provision of the 1939 Code, not then applicable, shall be deemed a reference to the corresponding provision of the 1986 Code, which is then applicable.

act June 24, 1948, ch. 625 62 Stat. 604 The Military Selective Service Act, referred to in subsec. (n)(5)(B), is , , which is classified principally to chapter 49 (§ 3801 et seq.) of Title 50, War and National Defense. For complete classification of this Act to the Code, see Tables.

Constitutionality

section 410 of Title 42For information regarding constitutionality of certain provisions of this section, see note under , The Public Health and Welfare.

Amendments

Pub. L. 117–3282022—Subsec. (b)(5)(E). inserted “or special trial judge” before “of the United States Tax Court”.

Pub. L. 116–942019—Subsec. (a)(23). substituted “section 139B(a)” for “139B(b)”.

Pub. L. 115–141, § 401(a)(209)2018—Subsec. (b)(5)(B)(i)(V). , substituted “section 104(e)(2)” for “section 105(e)(2)”.

Pub. L. 115–141, § 401(a)(325)(A)Subsec. (b)(5)(E). , substituted “United States Court of Federal Claims” for “United States Claims Court”.

Pub. L. 115–141, § 401(a)(210)Subsec. (b)(5)(H)(i). , inserted comma after “1997”.

Pub. L. 115–243, § 2(b)(2)(A)Subsec. (b)(22). , added par. (22).

Pub. L. 115–243, § 2(b)(2)(B)Subsec. (d)(4). , inserted “or 218A” after “section 218”.

Pub. L. 113–295, § 221(a)(19)(B)(iv)2014—Subsec. (a)(17). , struck out par. (17) which read as follows: “any contribution, payment, or service provided by an employer which may be excluded from the gross income of an employee, his spouse, or his dependents, under the provisions of section 120 (relating to amounts received under qualified group legal services plans);”.

Pub. L. 113–295, § 221(a)(99)(C)(i)June 30, 1956Subsec. (b)(17). , struck out par. (17) which read as follows: “service in the employ of any organization which is performed (A) in any year during any part of which such organization is registered, or there is in effect a final order of the Subversive Activities Control Board requiring such organization to register, under the Internal Security Act of 1950, as amended, as a Communist-action organization, a Communist-front organization, or a Communist-infiltrated organization, and (B) after ;”.

Pub. L. 110–245, § 115(a)(1)2008—Subsec. (a)(23). , added par. (23).

Pub. L. 110–458Subsec. (b)(5)(E). struck out “or special trial judge” before “of the United States Tax Court”.

Pub. L. 110–245, § 302(a)Subsec. (z). , added subsec. (z).

Pub. L. 110–1722007—Subsec. (v)(1)(A). , which directed amendment of subpar. (A) by inserting “or consisting of designated Roth contributions (as defined in section 402A(c))” before comma at end, was executed by making the insertion before “, or”, to reflect the probable intent of Congress.

Pub. L. 109–2802006—Subsec. (b)(5)(E). inserted “or special trial judge” before “of the United States Tax Court”.

Pub. L. 108–203, § 423(a)2004—Subsec. (a)(7)(B). , substituted “on a farm operated for profit” for “described in subsection (g)(5)”.

Pub. L. 108–375Subsec. (a)(18). substituted “134(b)(4), or 134(b)(5)” for “or 134(b)(4)”.

Pub. L. 108–357, § 320(b)(1)Subsec. (a)(20). , inserted “108(f)(4),” after “74(c),”.

Pub. L. 108–357, § 251(a)(1)(A)Subsec. (a)(22). , added par. (22).

Pub. L. 108–203, § 423(c)Subsec. (g)(5). , struck out “or is domestic service in a private home of the employer” after “employer’s trade or business”.

Pub. L. 108–357, § 802(c)(1)Subsec. (v)(2)(A). , inserted “or to any specified stock compensation (as defined in section 4985) on which tax is imposed by section 4985” before period at end.

Pub. L. 108–1212003—Subsec. (a)(18). substituted “, 129, or 134(b)(4)” for “or 129”.

Pub. L. 106–5542000—Subsec. (a)(5)(G). substituted a comma for the semicolon at end.

Pub. L. 105–206, § 6023(13)(A)1998—Subsec. (a)(5)(F). , which directed the substitution of a comma for the semicolon at end of subpar. (F), could not be executed because a semicolon did not appear at end of subpar. (F).

Pub. L. 105–206, § 6023(13)(B)Subsec. (a)(5)(G). , struck out “or” at end.

Pub. L. 105–206, § 6023(13)(C)Subsec. (a)(5)(I). , substituted a semicolon for the period at end.

Pub. L. 105–277 Pub. L. 105–33, § 11246(b)(2)(A)Subsec. (b)(7)(C). added . See 1997 Amendment note below.

Pub. L. 105–61 50 U.S.C. 21571997—Subsec. (b)(5)(H)(i). substituted “1986,” for “1986 or” and inserted “or the Federal Employees’ Retirement System Open Enrollment Act of 1997” after “(),”.

Pub. L. 105–33, § 11246(b)(2)(A)Pub. L. 105–277Subsec. (b)(7)(C). , as added by , inserted “(other than the Federal Employees Retirement System provided in chapter 84 of title 5, United States Code)” after “law of the United States” in introductory provisions.

Pub. L. 104–188, § 1421(b)(8)(A)1996—Subsec. (a)(5)(F). , struck out “or” at end.

Pub. L. 104–188, § 1458(b)(1)Subsec. (a)(5)(G). , which directed that subpar. (G) be amended by striking “(or)” at the end, could not be executed because “(or)” did not appear.

Pub. L. 104–188, § 1421(b)(8)(A), inserted “or” at end.

Pub. L. 104–188, § 1458(b)(1)Subsec. (a)(5)(H). , inserted “or” at end.

Pub. L. 104–188, § 1421(b)(8)(A), added subpar. (H).

Pub. L. 104–188, § 1458(b)(1)Subsec. (a)(5)(I). , added subpar. (I).

Pub. L. 104–188, § 1116(a)(1)(A)Subsec. (b). , inserted closing provisions “For purposes of paragraph (20), the operating crew of a boat shall be treated as normally made up of fewer than 10 individuals if the average size of the operating crew on trips made during the preceding 4 calendar quarters consisted of fewer than 10 individuals.”

Pub. L. 104–188, § 1116(a)(1)(B)Subsec. (b)(20)(A). , amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “such individual does not receive any cash remuneration (other than as provided in subparagraph (B)),”.

Pub. L. 103–387, § 2(a)(1)(A)1994—Subsec. (a)(7)(B). , amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “cash remuneration paid by an employer in any calendar quarter to an employee for domestic service in a private home of the employer, if the cash remuneration paid in such quarter by the employer to the employee for such service is less than $50. As used in this subparagraph, the term ‘domestic service in a private home of the employer’ does not include service described in subsection (g)(5);”.

Pub. L. 103–296, § 303(a)(2)January 1, 1995December 31, 1999January 1, 2000Subsec. (b)(7)(F)(iv). , substituted “$1,000 with respect to service performed during any calendar year commencing on or after , ending on or before , and the adjusted amount determined under section 218(c)(8)(B) of the Social Security Act for any calendar year commencing on or after , with respect to service performed during such calendar year” for “$100”.

Pub. L. 103–296, § 108(h)(2)Subsec. (b)(10)(B). , substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”.

Pub. L. 103–296, § 319(a)(5)Subsec. (b)(15). , inserted “, except service which constitutes ‘employment’ under subsection (y)” after “international organization”.

Pub. L. 103–296, § 320(a)(1)(C)Subsec. (b)(19). , substituted “(J), (M), or (Q)” for “(J), or (M)” in two places.

Pub. L. 103–387, § 2(a)(1)(C)Subsec. (b)(21). , added par. (21).

Pub. L. 103–296, § 303(b)(2)January 1, 1995December 31, 1999January 1, 2000Subsec. (u)(2)(B)(ii)(V). , substituted “$1,000 with respect to service performed during any calendar year commencing on or after , ending on or before , and the adjusted amount determined under section 218(c)(8)(B) of the Social Security Act for any calendar year commencing on or after , with respect to service performed during such calendar year” for “$100”.

Pub. L. 103–387, § 2(a)(1)(B)Subsec. (x). , added subsec. (x).

Pub. L. 103–296, § 319(a)(1)Subsec. (y). , added subsec. (y).

Pub. L. 103–66, § 13207(a)(1)1993—Subsec. (a)(1). , inserted “in the case of the taxes imposed by sections 3101(a) and 3111(a)” after “(1)”, substituted “contribution and benefit base (as determined under section 230 of the Social Security Act)” for “applicable contribution base (as determined under subsection (x))” in two places, and substituted “such contribution and benefit base” for “such applicable contribution base”.

Pub. L. 103–178 50 U.S.C. 2157Subsec. (b)(5)(H)(i). substituted “section 307 of the Central Intelligence Agency Retirement Act ()” for “section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees”.

Pub. L. 103–66, § 13207(a)(2)Subsec. (x). , struck out subsec. (x) which defined parameters of the applicable contribution base for purposes of this chapter.

Pub. L. 102–3181992—Subsec. (v)(1)(A). substituted “402(e)(3)” for “402(a)(8)”.

Pub. L. 101–508, § 11331(a)(1)1990—Subsec. (a)(1). , substituted “applicable contribution base (as determined under subsection (x))” for “contribution and benefit base (as determined under section 230 of the Social Security Act)” wherever appearing and “such applicable contribution base” for “such contribution and benefit base”.

Pub. L. 101–508, § 11332(b)Subsec. (b)(7)(F). , added subpar. (F).

Pub. L. 101–508, § 11331(a)(2)Subsec. (x). , added subsec. (x).

lPub. L. 101–239, § 10201(b)(3)1989—Subsec. ()(1). , substituted “paragraph (6)” for “paragraph (8)” in introductory provisions.

lPub. L. 101–239, § 10201(a)(1)Subsec. ()(2). , inserted at end “Notwithstanding any other provision of this subsection, the period for which any such agreement is effective with respect to any foreign entity shall terminate at the end of any calendar quarter in which the foreign entity, at any time in such quarter, ceases to be a foreign affiliate as defined in paragraph (6).”

lPub. L. 101–239, § 10201(a)(2)Subsec. ()(3). , (3), added par. (3) and struck out former par. (3) relating to termination of period by American employer.

lPub. L. 101–239, § 10201(a)(2)Subsec. ()(4). , (4), redesignated par. (6) as (4) and struck out former par. (4) relating to termination of period by Secretary.

lPub. L. 101–239, § 10201(a)(2)Subsec. ()(5). , (4), redesignated par. (7) as (5) and struck out former par. (5) relating to no renewal of agreement.

lPub. L. 101–239, § 10201(a)(4)Subsec. ()(6) to (10). , redesignated pars. (6) to (10) as (4) to (8), respectively.

Pub. L. 101–140 Pub. L. 100–647, § 1011B(a)(22)(A)Subsec. (x). amended this section to read as if amendments by , had not been enacted, see 1988 Amendment note below.

Pub. L. 100–647, § 1011B(a)(23)(A)1988—Subsec. (a)(5)(G). , inserted “if such payment would not be treated as wages without regard to such plan and it is reasonable to believe that (if section 125 applied for purposes of this section) section 125 would not treat any wages as constructively received” after “section 125)”.

Pub. L. 100–647, § 8017(b)Subsec. (a)(8)(B). , amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “cash remuneration paid by an employer in any calendar year to an employee for agricultural labor unless (i) the cash remuneration paid in such year by the employer to the employee for such labor is $150 or more, or (ii) the employer’s expenditures for agricultural labor in such year equal or exceed $2,500;”.

Pub. L. 100–647, § 1001(g)(4)(B)(i)Subsec. (a)(11). , inserted “(determined without regard to section 274(n))” after “section 217”.

Pub. L. 100–647, § 3043(c)(2)Subsec. (a)(21). , added par. (21).

Pub. L. 100–647, § 8015(c)(2)Subsec. (b)(5). , inserted “any such service performed on or after any date on which such individual performs” after “with respect to” in provision preceding subpar. (C).

Pub. L. 100–647, § 8015(b)(2)Subsec. (b)(5)(H). , amended subpar. (H) generally. Prior to amendment, subparagraph (H) read as follows: “service performed by an individual on or after the effective date of an election by such individual under section 301(a) of the Federal Employees’ Retirement System Act of 1986, or under regulations issued under section 860 of the Foreign Service Act of 1980 or section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees, to become subject to chapter 84 of title 5, United States Code;”.

Pub. L. 100–647, § 1001(d)(2)(C)(i)Subsec. (b)(19). , substituted “(F), (J), or (M)” for “(F) or (J)” in two places.

Pub. L. 100–647, § 8016(a)(4)(A)Pub. L. 99–272, § 13303(c)(2)Subsec. (b)(20). , (C), made technical correction to directory language of , see 1986 Amendment note below.

Pub. L. 100–647, § 8016(a)(3)(A)Subsec. (d)(3), (4). , redesignated par. (4) as (3) and substituted “; or” for a period at the end, and redesignated par. (3) as (4), substituted a period for “; or” at the end, and moved redesignated par. (4) to the end of the subsection.

Pub. L. 100–647, § 1018(r)(2)(A)Subsec. (u)(2)(B)(ii)(VI). , added subcl. (VI).

Pub. L. 100–647, § 1011(e)(8)Subsec. (v)(3)(A). , substituted “457(f)(1)” for “457(e)(1)”.

Pub. L. 100–647, § 1018(u)(35)Subsec. (v)(3)(C). , substituted “Savings” for “Saving”.

Pub. L. 100–647, § 1011B(a)(22)(A)Subsec. (x). , added subsec. (x) relating to benefits provided under certain employee benefit plans.

Pub. L. 100–203, § 9003(a)(2)1987—Subsec. (a)(2)(C). , substituted “death, except that this paragraph does not apply to a payment for group-term life insurance to the extent that such payment is includible in the gross income of the employee” for “death”.

Pub. L. 100–203, § 9023(d)(1)Subsec. (a)(5)(F). , substituted a comma for semicolon before “or” at end.

Pub. L. 100–203, § 9023(d)(2)Subsec. (a)(5)(G). , substituted a semicolon for comma at end.

Pub. L. 100–203, § 9002(b)Subsec. (a)(8)(B)(ii). , added cl. (ii) and struck out former cl. (ii) which read as follows: “the employee performs agricultural labor for the employer on 20 days or more during such year for cash remuneration computed on a time basis;”.

Pub. L. 100–203, § 9005(b)(1)Subsec. (b)(3)(A). , substituted “18” for “21”.

Pub. L. 100–203, § 9004(b)(1), struck out “performed by an individual in the employ of his spouse, and service” after “service”.

Pub. L. 100–203, § 9005(b)(2)Subsec. (b)(3)(B). , inserted “under the age of 21 in the employ of his father or mother, or performed by an individual” after first reference to “individual”.

Pub. L. 100–203, § 9004(b)(2), inserted introductory provisions and struck out former introductory provisions which read as follows: “service not in the course of the employer’s trade or business, or domestic service in a private home of the employer, performed by an individual in the employ of his son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service if—”.

Pub. L. 100–203, § 9001(b)(2)section 1009 of title 37 section 206(a) of title 37 section 1009 of title 37Subsec. (i)(2). , substituted “only (A) his basic pay as described in chapter 3 and , United States Code, in the case of an individual performing service to which subparagraph (A) of such subsection (m)(1) applies, or (B) his compensation for such service as determined under , United States Code, in the case of an individual performing service to which subparagraph (B) of such subsection (m)(1) applies.” for “only his basic pay as described in chapter 3 and , United States Code.”

Pub. L. 100–203, § 9001(b)(1)Subsec. (m)(1). , amended par. (1) generally. Prior to amendment, par. (1) read as follows: “The term ‘employment’ shall, notwithstanding the provisions of subsection (b) of this section, include service performed by an individual as a member of a uniformed service on active duty; but such term shall not include any such service which is performed while on leave without pay.”

Pub. L. 100–203, § 9006(a)Subsec. (q). , in heading substituted “both employee and employer taxes” for “employee taxes”, and in text struck out “other than for purposes of the taxes imposed by section 3111” after “of this chapter”, substituted “remuneration for such employment (and deemed to have been paid by the employer for purposes of subsections (a) and (b) of section 3111)” for “remuneration for employment”, and inserted before period at end “; except that, in determining the employer’s liability in connection with the taxes imposed by section 3111 with respect to such tips in any case where no statement including such tips was so furnished (or to the extent that the statement so furnished was inaccurate or incomplete), such remuneration shall be deemed for purposes of subtitle F to be paid on the date on which notice and demand for such taxes is made to the employer by the Secretary”.

Pub. L. 100–203, § 9006(b)(2)Subsec. (t). , struck out subsec. (t) which related to special rule for determining wages subject to employer tax in case of certain employers whose employees receive income from tips.

Pub. L. 99–514, § 1108(g)(7)1986—Subsec. (a)(5)(C). , amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: “under a simplified employee pension if, at the time of the payment, it is reasonable to believe that the employee will be entitled to a deduction under section 219(b)(2) for such payment,”.

Pub. L. 99–514, § 1151(d)(2)(A)Subsec. (a)(5)(G). , added subpar. (G).

Pub. L. 99–514, § 1883(a)(11)(B)Subsec. (a)(8). , realigned margin of subpar. (B).

Pub. L. 99–514, § 122(e)(1)Subsec. (a)(20). , inserted reference to section 74(c).

Pub. L. 99–335Subsec. (b)(5)(H). added subpar. (H).

Pub. L. 99–509, § 9002(b)(1)(A)Subsec. (b)(7)(E). , added subpar. (E).

Pub. L. 99–272, § 13303(c)(2)Pub. L. 100–647, § 8016(a)(4)(A)Subsec. (b)(20). , as amended by , (C), inserted “(other than service described in paragraph (3)(A))” after “service”.

Pub. L. 99–509, § 9002(b)(2)(A)Subsec. (d)(3), (4). , added par. (3) and redesignated former par. (3) as (4).

Pub. L. 99–272, § 12112(b)Subsec. (i)(5). , substituted “shall not include” for “shall, subject to the provisions of subsection (a)(1) of this section, include”.

Pub. L. 99–272, § 13205(a)(1)Subsec. (u). , amended subsec. (u) generally, substantially expanding and revising its provisions by extending the application of hospital insurance tax to State and local employment.

Pub. L. 99–514, § 1895(b)(18)(A)Subsec. (u)(2)(B)(ii)(V). , added subcl. (V).

Pub. L. 99–514, § 1899A(38)Subsec. (v)(2)(A)(ii). , substituted “forfeiture” for “forefeiture”.

Pub. L. 99–514, § 1147(b)Subsec. (v)(3)(C). , added subpar. (C).

Pub. L. 99–514, § 1899A(39)Subsec. (w)(1). , substituted “this chapter” for “chapter 21 of this Code” in first sentence.

Pub. L. 99–514, § 1882(c)Subsec. (w)(2). , substituted last three sentences for former last two sentences which read as follows: “The election may not be revoked by the church or organization, but shall be permanently revoked by the Secretary if such church or organization fails to furnish the information required under section 6051 to the Secretary for a period of 2 years or more with respect to remuneration paid for such services by such church or organization, and, upon request by the Secretary, fails to furnish all such previously unfurnished information for the period covered by the election. Such revocation shall apply retroactively to the beginning of the 2-year period for which the information was not furnished.”

Pub. L. 99–514, § 1899A(40)July 18, 1984, substituted “” for “the date of the enactment of this subsection” in first sentence.

Pub. L. 99–2211985—Subsec. (b)(5)(B)(i)(V). added subcl. (V).

Pub. L. 98–369, § 531(d)(1)(A)(i)1984—Subsec. (a). , inserted “(including benefits)” before “paid in any medium” in introductory provisions.

Pub. L. 98–369, § 491(d)(36)Subsec. (a)(5)(C) to (G). , struck out subpar. (C) which provided: “under or to a bond purchase plan which, at the time of such payment, is a qualified bond purchase plan described in section 405(a),” and redesignated subpars, (D) to (G) as (C) to (F), respectively.

Pub. L. 98–369, § 531(d)(1)(A)(ii)Subsec. (a)(20). , added par. (20).

Pub. L. 98–369, § 2663(i)(1)7 U.S.C. 1461–146Subsec. (b)(1). , struck out “(A) under contracts entered into in accordance with title V of the Agricultural Act of 1949, as amended (8), or (B)”.

Pub. L. 98–369, § 2601(b)(1)Dec. 31, 1983Subsec. (b)(5)(B). , in amending subpar. (B) generally, substituted provision broadening social security coverage for newly hired Federal civilian employees effective with remuneration paid after , by providing that persons transferring from other government service to civilian service be covered under social security, unless the other service was in an international organization, or the person is returning to civilian service after temporary military or reserve duty and is exercising his reemployment rights under chapter 43 of title 38.

Pub. L. 98–369, § 2601(b)(2)Subsec. (b)(5)(C) to (G). , substituted subpar. designations (C) to (G) for former designations (i) to (v), respectively, in subpar. (D), as so redesignated, redesignated cls. (I) to (III) as (i) to (iii), respectively, and amended generally, subpar. (G), as so redesignated, designating provision relating to service performed by an individual who is not subject to subchapter III of chapter 83 of title 5 as cl. (i), and in cl. (i) as so designated, inserting reference to another retirement system established by a law of the United States for Federal employees, other than for members of the uniformed services and adding cls. (ii) and (iii), and provision for determining for purposes of this subparagraph whether an individual is subject to subchapter III of chapter 83 of title 5 or any other retirement system.

Pub. L. 98–369, § 2603(a)(2)Subsec. (b)(8). , designated existing provisions as subpar. (A), substituted “this subparagraph” for “this paragraph”, and added subpar. (B).

Pub. L. 98–369, § 2663(j)(5)(C)Subsec. (b)(10)(B). , substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare”.

Pub. L. 98–369, § 2663(i)(2)section 1009 of title 37Subsec. (i)(2). , substituted “chapter 3 and , United States Code” for “section 102(10) of the Servicemen’s and Veterans’ Survivor Benefits Act”.

Pub. L. 98–369, § 2663(i)(3)section 101 of title 38Subsec. (m)(2). , substituted “paragraph (21) of , United States Code” for “section 102 of the Servicemen’s and Veterans’ Survivor Benefits Act” and “paragraph (22) of such section” for “such section”.

Pub. L. 98–369, § 2663(i)(4)Subsec. (m)(3). , substituted “paragraph (23) of such section 101” for “such section 102”.

Pub. L. 98–369, § 2663(i)(5)section 101(27) of title 38Subsec. (n). , in provision preceding par. (1) substituted “a reserve component as defined in , United States Code” for “a reserve component of a uniformed service as defined in section 102(3) of the Servicemen’s and Veterans’ Survivor Benefits Act”, and inserted “, the National Oceanic and Atmospheric Administration Corps,”.

Pub. L. 98–369, § 2663(i)(5)(C)Subsec. (n)(5). , substituted “military, naval, or air” for “military or naval” in two places.

Pub. L. 98–369, § 2663(i)(5)(D)Subsec. (n)(5)(B). , substituted “Military Selective Service Act” for “Universal Military Training and Service Act”.

Pub. L. 98–369, § 2661oSubsec. (v)(1)(B). ()(3), substituted “section 414(h)(2) where the pick up referred to in such section is pursuant to a salary reduction agreement (whether evidenced by a written instrument or otherwise)” for “section 414(h)(2)”.

Pub. L. 98–369, § 67(c)Subsec. (v)(2)(A). , inserted provision that the preceding sentence shall not apply to any excess parachute payment (as defined in section 2801G(b)).

Pub. L. 98–369, § 2603(b)Subsec. (w). , added subsec. (w).

Pub. L. 98–21, § 327(b)(1)1983—Subsec. (a). , inserted in text following last numbered paragraph a provision that nothing in the regulations prescribed for purposes of chapter 24 (relating to income tax withholding) which provides an exclusion from “wages” as used in such chapter shall be construed to require a similar exclusion from “wages” in regulations prescribed for purposes of this chapter.

Pub. L. 98–21, § 324(a)(3)(D), substituted reference to subpar. (A) of par. (2) for reference to subpar. (B) thereof in text following last numbered paragraph.

Pub. L. 98–21, § 324(a)(3)(A)Subsec. (a)(2). , struck out “(A) retirement, or”, and redesignated subpars. (B) to (D) as (A) to (C), respectively.

Pub. L. 98–21, § 324(a)(3)(B)Subsec. (a)(3). , struck out par. (3) which related to any payment made to an employee (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) on account of retirement.

Pub. L. 98–21, § 328(a)Subsec. (a)(5)(D). , substituted “section 219(b)(2)” for “section 219”.

Pub. L. 98–21, § 324(a)(2)Subsec. (a)(5)(E) to (G). , added subpars. (E) to (G).

Pub. L. 98–21, § 324(a)(3)(B)Subsec. (a)(9). , struck out par. (9) which related to any payment (other than vacation or sick pay) made to an employee after the month in which he attained age 62, if such employee did not work for the employer in the period for which such payment was made.

Pub. L. 98–21, § 324(a)(3)(C)Subsec. (a)(13)(A)(iii). , struck out cl. (iii) which related to the case of retirement after attaining an age specified in the plan referred to in subparagraph (B) or in a pension plan of the employer.

Pub. L. 98–21, § 327(a)(1)Subsec. (a)(19). , added par. (19).

Pub. L. 98–21, § 323(a)(1)Subsec. (b). , substituted “a citizen or resident of the United States” for “a citizen of the United States” in text preceding par. (1).

Pub. L. 98–21, § 322(a)(2), added cl. (C) in text preceding par. (1).

Pub. L. 98–21, § 101(b)(1)Subsec. (b)(5). , amended par. (5) generally. Prior to amendment par. (5) read as follows: “Service performed in the employ of any instrumentality of the United States, if such instrumentality is exempt from the tax imposed by section 3111 by virtue of any provision of law which specifically refers to such section (or the corresponding section of prior law) in granting such exemption;”.

Pub. L. 98–21, § 101(b)(1)Subsec. (b)(6). , amended par. (6) generally. Prior to amendment par. (6) read as follows:

“(A) service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is covered by a retirement system established by a law of the United States;

December 31, 1950“(B) service performed, by an individual in the employ of an instrumentality of the United States if such an instrumentality was exempt from the tax imposed by section 1410 of the Internal Revenue Code of 1939 on , and if such service is covered by a retirement system established by such instrumentality; except that the provisions of this subparagraph shall not be applicable to—

“(i) service performed in the employ of a corporation which is wholly owned by the United States;

“(ii) service performed in the employ of a Federal land bank, a Federal intermediate credit bank, a bank for cooperatives, a Federal land bank association, a production credit association, a Federal Reserve Bank, a Federal Home Loan Bank, or a Federal Credit Union;

“(iii) service performed in the employ of a State, county, or community committee under the Commodity Stabilization Service;

“(iv) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Army and Air Force Exchange Service, Army and Air Force Motion Picture Service, Navy Exchanges, Marine Corps Exchanges, or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Defense, at installations of the Department of Defense for the comfort, pleasure, contentment, and mental and physical improvement of personnel of such Department; or

“(v) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Coast Guard Exchanges or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Transportation, at installations of the Coast Guard for the comfort, pleasure, contentment, and mental and physical improvement of personnel of the Coast Guard;

“(C) service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is performed—

“(i) as the President or Vice President of the United States or as a Member, Delegate, or Resident Commissioner of or to the Congress;

“(ii) in the legislative branch;

“(iii) in a penal institution of the United States by an inmate thereof;

section 5351(2) of title 5“(iv) by any individual as an employee included under , United States Code (relating to certain interns, student nurses, and other student employees of hospitals of the Federal Government), other than as a medical or dental intern or a medical or dental resident in training;

“(v) by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency; or

“(vi) by any individual to whom subchapter III of chapter 83 of title 5, United States Code, does not apply because such individual is subject to another retirement system (other than the retirement system of the Tennessee Valley Authority);”.

Pub. L. 98–21, § 102(b)(1)Subsec. (b)(8). , struck out the subpar. (A) designation preceding “service performed”, struck out subpar. (B) which related to service performed by employees of nonprofit organizations, and in par. (8), as so designated substituted “except that this paragraph shall not apply” for “except that this subparagraph shall not apply”.

Pub. L. 98–21, § 101(c)(2)Subsec. (i)(5). , added par. (5).

Pub. L. 98–21, § 102(b)(2)Subsec. (k). , struck out subsec. (k) which related to exemption of religious, charitable and certain other organizations.

lPub. L. 98–21, § 321(a)(1)Subsec. (). , substituted “Agreements entered into by American employers with respect to foreign affiliates” for “Agreements entered into by domestic corporations with respect to foreign subsidiaries” in heading.

lPub. L. 98–21, § 321(a)(1)Subsec. ()(1). , substituted “affiliates” for “subsidiaries” in par. (1) heading, and in first sentence of provisions preceding subpar. (A), substituted “at the American employer’s request” for “at the request of any domestic corporation”, “any American employer (as defined in subsection (h)) who” for “any such corporation which”, “such manner and form” for “such form and manner”, and “affiliates” for “subsidiaries” after “such employer’s foreign”, and inserted “or residents” after “citizens”.

Pub. L. 98–21, § 321(e)(1), substituted “American employer” for “domestic corporation”, “affiliate” for “subsidiary” and “citizens or residents” for “citizens” wherever appearing in second and third sentences of provisions preceding subpar. (A) and substituted “American employer” for “domestic corporation” in subpars. (A) and (B).

lPub. L. 98–21, § 321(e)(1)Subsec. ()(2) to (5). , substituted, wherever appearing, “American employer” for “domestic corporation”, “American employers” for “domestic corporations”, “affiliate” for “subsidiary”, “affiliates” for “subsidiaries”, “foreign entity” for “foreign corporation”, “foreign entities” for “foreign corporations”, and “citizens or residents” for “citizens”.

lPub. L. 98–21, § 321(a)(2)Subsec. ()(8). , amended par. (8) generally, substituting provision defining a foreign affiliate for provision defining a foreign subsidiary of a domestic corporation which, for the purposes of this subsection and section 210(a) of the Social Security Act, had been defined as a foreign corporation not less than 20 percent of the voting stock of which was owned by such domestic corporation, or a foreign corporation more than 50 percent of the voting stock of which was owned by the foreign corporation described above.

lPub. L. 98–21, § 321(e)(1)Subsec. ()(9), (10). , substituted, wherever appearing, “American employer” for “domestic corporation”, “American employers” for “domestic corporations”, and “foreign entities” for “foreign corporations”.

Pub. L. 98–21, § 102(b)(3)(A)Subsec. (r)(3)(A). , substituted “subsection (b)(8)” and “section 210(a)(8)” for “subsection (b)(8)(A)” and “section 210(a)(8)(A)”, respectively, in provisions preceding cl. (i).

Pub. L. 98–21, § 102(b)(3)(B)Subsec. (r)(4). , struck out par. (4) which related to coordination with coverage of lay employees.

Pub. L. 98–21, § 101(b)(2)Subsec. (u)(1). , substituted “sections 3101(b) and 3111(b), subsection (b) shall be applied without regard to paragraph (5) thereof” for “sections 3101(b) and 3111(b)—

“(A) paragraph (6) of subsection (b) shall be applied without regard to subparagraphs (A), (B), and (C)(i), (ii), and (vi) thereof, and

“(B) paragraph (5) of subsection (b) (and the provisions of law referred to therein) shall not apply”.

Pub. L. 98–21, § 324(a)(1)Subsec. (v). , added subsec. (v).

Pub. L. 97–2481982—Subsec. (u). added subsec. (u).

Pub. L. 97–1231981—Subsec. (a). inserted “(but, in the case of payments made to an employee or any of his dependents this subparagraph shall exclude from the term ‘wages’ only payments which are received under a workmen’s compensation law)” after “sickness or accident disability” in par. (2)(B), and inserted, after par. (18), the following provision: “Except as otherwise provided in regulations prescribed by the Secretary, any third party which makes a payment included in wages solely by reason of the parenthetical matter contained in subparagraph (B) of paragraph (2) shall be treated for purposes of this chapter and chapter 22 as the employer with respect to such wages.”

Pub. L. 97–34Subsec. (a)(18). substituted “section 127 or 129” for “section 127”.

Pub. L. 96–2221980—Subsec. (a)(5)(D). added subpar. (D).

Pub. L. 96–499Subsec. (a)(6). struck out “(or the corresponding section of prior law)” after “section 3101” in subpar. (A) and inserted “with respect to remuneration paid to an employee for domestic service in a private home of the employer or for agricultural labor” after subpar. (B).

Pub. L. 95–4721978—Subsec. (a)(17). added par. (17).

Pub. L. 95–600Subsec. (a)(18). added par. (18).

Pub. L. 95–216, § 356(a)1977—Subsec. (a)(7)(C), (10). , substituted “year” for “quarter” and “$100” for “$50”, wherever appearing.

Pub. L. 95–216, § 356(b)Subsec. (a)(16). , added par. (16).

Pub. L. 95–216, § 356(c)Subsec. (b)(10). , struck out subpar. (A) which related to service performed in any calendar quarter in the employ of any organization exempt from income tax under section 501(a) (other than an organization described in section 401(a) or under section 521, if the remuneration for such service was less than $50, struck out the designation “(B)” preceding the remainder of par. (10), and redesignated former cls. (i) and (ii) of former subpar. (B) as subpars. (A) and (B).

Pub. L. 95–216, § 356(d)Subsecs. (b)(17)(A), (g)(4)(B). , substituted “year” for “quarter”.

Pub. L. 95–216, § 312(b)(2)Subsec. (k)(4)(A). , (f), substituted “(or, if later, as of the earliest date on which it satisfies clause (ii) of this subparagraph)” for “or any subsequent date” in cl. (i) and, in provisions following cl. (ii), inserted “(subject to subparagraph (C))” after “effective”.

Pub. L. 95–216, § 312(b)(4)Subsec. (k)(4)(B)(ii). , substituted “first day of the calendar quarter” for “date”.

Pub. L. 95–216, § 312(g)Subsec. (k)(4)(B)(iii). , added cl. (iii).

Pub. L. 95–216, § 312(b)(1)Subsec. (k)(4)(C). , added subpar. (C).

Pub. L. 95–216, § 312(a)(1)April 1, 1978April 1, 1978April 1, 1978Subsec. (k)(5). , substituted “prior to ,” for “prior to the expiration of 180 days after the date of the enactment of this paragraph,” in subpar. (B), and, in provisions following subpar. (B), substituted “” for “the 181st day after the date of enactment of this paragraph” and substituted “,” for “such 181st day”.

Pub. L. 95–216, § 312(b)(3)Subsec. (k)(6). , inserted “(except as provided in paragraph (4)(C))” after “services involved” in introductory provisions.

Pub. L. 95–216, § 312(a)(2)April 1, 1978April 1, 1978Subsec. (k)(7). , substituted “prior to ,” for “prior to the expiration of 180 days after the date of the enactment of this paragraph”, “,” for “the 181st day after such date,” and “prior to that date” for “prior to the first day of the calendar quarter in which such 181st day occurs”.

Pub. L. 95–216, § 312(a)(3)April 1, 1978April 1, 1978March 31, 1978April 1, 1978April 1, 1978April 1, 1978Subsec. (k)(8). , (d), amended par. (8) first by substituting “prior to ,” for “by the end of the 180-day period following the date of the enactment of this paragraph”, “prior to ” for “within that period”, and “on that date” for “on the 181st day following that date”, and then further amending par. (8) as so amended by dividing the existing provisions into introductory provisions, subpar. (B), and closing provisions, inserting subpars. (A) and (C), substituting “by ” for “prior to ”, “by that date” for “prior to ”, and “on ” for “on that date” in subpar. (B) as so redesignated, and, in closing provisions, inserting “, or with respect to service constituting employment by reason of such request,” after “in which the date of such filing or constructive filing occurs”.

Pub. L. 95–216, § 314(a)Subsec. (s). , added subsec. (s).

Pub. L. 95–216, § 315(a)Subsec. (t). , added subsec. (t).

Pub. L. 94–455, § 1903(a)(3)(A)1976—Subsec. (b). , substituted “, of whatever nature, performed” for “performed after 1936 and prior to 1955 which was employment for purposes of subchapter A of chapter 9 of the Internal Revenue Code of 1939 under the law applicable to the period in which such service was performed, and any service, of whatever nature, performed after 1954” in introductory text.

Pub. L. 94–455, § 1903(a)(3)(B)65 Stat. 119 7 U.S.C. 1461–146Subsec. (b)(1). , struck out “;” before “8”.

Pub. L. 94–455, § 1903(a)(3)(C)Subsec. (b)(6)(B)(v). , substituted “Secretary of Transportation” for “Secretary of the Treasury”.

Pub. L. 94–563, § 1(b)Subsec. (b)(8)(B). , inserted “or deemed to have been so filed under paragraph (4) or (5) of such subsection” after “filed pursuant to subsection (k) (or the corresponding subsection of prior law)” in provisions preceding cl. (i), inserted “(or deemed to have been filed)” after “filed” in cls. (i), (ii), and (iii), and substituted “is (or is deemed to be) in effect” for “is in effect” in provisions following cl. (iii).

Pub. L. 94–455, § 1906(b)(13)(C)Subsec. (b)(12)(B). , substituted “to the Secretary of the Treasury” for “to the Secretary”.

Pub. L. 94–455, § 1207(e)(1)(A)Subsec. (b)(20). , added par. (20).

Pub. L. 94–455, § 1903(a)(3)(D)46 Stat. 1550 12 U.S.C. 1141jSubsec. (g)(3). , struck out “, § 3;” before “”.

Pub. L. 94–455, § 1903(a)(3)(E)Subsec. (k)(1). , redesignated subpar. (G) as (F). Former subpars. (F) and (H), which related to the right of an organization to request before 1960 to have a certificate effective where such certificate was filed after 1955 but prior to the enactment of this subparagraph and the right of an organization to amend a certificate filed before 1966 to make such certificate effective for an earlier date than had been originally established, respectively, were struck out.

Pub. L. 94–455, § 1906(b)(13)(A)Subsec. (k)(2). , struck out “or his delegate” after “Secretary” wherever appearing.

Pub. L. 94–563, § 1(c)Subsec. (k)(4) to (8). , added pars. (4) to (8).

Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

lPub. L. 94–455, § 1906(b)(13)(A)Subsec. ()(1). , struck out “or his delegate” after “Secretary”.

lPub. L. 94–455, § 1903(a)(3)(F)January 1, 1955Subsec. ()(2). , struck out “, but in no case prior to ” after “specified in the agreement”.

lPub. L. 94–455, § 1906(b)(13)(a)Subsec. ()(4) to (7), (10). , struck out “or his delegate” after “Secretary” wherever appearing.

Pub. L. 94–455, § 1903(a)(3)(G)Subsec. (m)(1). , struck out “after December 1956” after “include service performed”.

Pub. L. 93–233, § 5(b)(2)1973—Subsec. (a)(1). , effective with respect to remuneration paid after 1973, substituted “$13,200” for “$12,600” in two places.

Pub. L. 93–233, § 5(d)section 5(e) of Pub. L. 93–233 section 409 of Title 42 Pub. L. 92–336, applicable only with respect to remuneration paid after 1973 (as provided in , set out as a note under ), amended section 203(b)(2)(C) of the (set out as 1973 Amendment note hereunder) substituting “$13,200” for “$12,600”.

Pub. L. 93–66, § 203(b)(2), effective with respect to remuneration paid after 1973, substituted “$12,600” for “$12,000” in two places.

Pub. L. 93–66, § 203(d)section 203(e) of Pub. L. 93–66 section 409 of Title 42 section 203(b)(2)(C) of Pub. L. 92–336, applicable only with respect to remuneration paid after, and taxable years beginning after, 1973 (as provided in , set out as a note under ), amended (set out as 1972 Amendment note hereunder) substituting “$12,600” for “$12,000”.

Pub. L. 92–336, § 203(b)(2)(A)1972—Subsec. (a)(1). , substituted “$10,800” for “$9,000” in two places.

Pub. L. 92–336, § 203(b)(2)(B), effective with respect to remuneration paid after 1973, substituted “$12,000” for “$10,800” in two places.

Pub. L. 92–336, § 203(b)(2)(C), effective with respect to remuneration paid after 1974, substituted “the contribution and benefit base (as determined under section 230 of the Social Security Act)” for “$12,000” in two places, and “the calendar year with respect to which such contribution and benefit base is effective” for “any calendar year”.

Pub. L. 92–603, § 104(i)Subsec. (a)(9). , substituted uniform provision of 62 years of age, for separate provisions for men and women of 65 and 62 years, respectively.

Pub. L. 92–603, § 122(b)Subsec. (a)(14). , added par. (14).

Pub. L. 92–603, § 138(b)Subsec. (a)(15). , added par. (15).

Pub. L. 92–603, § 128(b)Subsec. (b)(7)(D). , added subpar. (D).

Pub. L. 92–603, § 123(a)(2)Subsec. (b)(8)(A). , inserted provision that this subparagraph shall not apply to service performed by a member of such religious order in the exercise of such duties if an election of coverage under subsec. (r) is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs.

Pub. L. 92–603, § 129(a)(2)section 509(a)(3) of this titleSubsec. (b)(10)(B). , inserted provisions relating to service performed in the employ of organizations described in .

Pub. L. 92–603, § 123(c)(2)Subsec. (i)(4). , added par. (4).

Pub. L. 92–603, § 123(b)Subsec. (r). , added subsec. (r).

Pub. L. 92–51971—Subsec. (a)(1). substituted “$9,000” for “$7,800” in two places.

Pub. L. 91–172, § 943(c)(1)1969—Subsec. (k)(1)(F)(i), (G)(i), (H)(i). –(3), inserted “or pay tax” after “tax return”.

Pub. L. 90–248, § 108(b)(2)1968—Subsec. (a)(1). , substituted “$7,800” for “$6,600” wherever appearing.

Pub. L. 90–248, § 504(a)Subsec. (a)(13). , added par. (13).

Pub. L. 90–248, § 123(b)Subsec. (b)(3)(B). , provided for inclusion of family employment in a private home in definition of “employment,” upon compliance with conditions described in cls. (i) to (iii).

Pub. L. 90–248, § 403(i)(1)section 5351(2) of title 5section 2 of the Act of August 4, 1967 Subsec. (b)(6)(C)(iv). , substituted “, United States Code” for “” and struck out “; 5 U.S.C., sec. 1052” at end of parenthetical text.

Pub. L. 90–248, § 403(i)(2)Subsec. (b)(6)(C)(vi). , substituted “subchapter III of chapter 83 of title 5, United States Code,” for “the Civil Service Retirement Act”.

Pub. L. 90–248, § 403(i)(3)section 5351(2) of title 5section 2 of the Act of August 4, 1947 5 U.S.C. 1052Subsec. (b)(7)(C)(ii). , substituted “, United States Code” for “” and struck out “; ” at end of parenthetical text.

Pub. L. 89–97, § 320(b)(2)1965—Subsec. (a)(1). , substituted “$6,600” for “$4,800” wherever appearing.

Pub. L. 89–97, § 313(c)(3)Subsec. (a)(12). , added par. (12).

Pub. L. 89–97, § 311(b)(4)Subsec. (b)(6)(C)(iv). , inserted “, other than as a medical or dental intern or a medical or dental resident in training”.

Pub. L. 89–97, § 317(b)(3)Subsec. (b)(7)(C). , added subpar. (C).

Pub. L. 89–97, § 311(b)(5)Subsec. (b)(13). , struck out from the definition of employment the exclusion of service performed as an intern in the employ of a hospital by an individual who has completed a 4 years’ course in a medical school chartered or approved pursuant to State law.

Pub. L. 89–97, § 316(a)(1)January 1, 1960January 1, 1956Subsec. (k)(1)(B)(iii). , substituted “such date may not be earlier than the first day of the twentieth” for “, in the case of a certificate filed prior to , such date may not be earlier than , and in the case of a certificate filed after 1959, such date may not be earlier than the first day of the fourth”.

Pub. L. 89–97, § 316(b)Subsec. (k)(1)(H). , added subpar. (H).

Pub. L. 89–97, § 313(c)(4)Subsec. (q). , added subsec. (q).

Pub. L. 88–6501964—Subsec. (a)(11). added par. (11).

Pub. L. 88–272 substituted “is a plan described in section 403(a), or” for “meets the requirements of section 401(a)(3), (4), (5), and (6)” in subpar. (5)(B), and added subpar. (5)(C).

Pub. L. 87–2561961—Subsec. (b)(19). added par. (19).

Pub. L. 87–293, § 202(a)(1)Subsec. (i)(3). , added par. (3).

Pub. L. 87–293, § 202(a)(2)Subsec. (p). , added subsec. (p).

Pub. L. 86–778, § 104(b)1960—Subsec. (b)(3). , designated existing provisions as cl. (A) and struck out provisions which related to service performed by an individual in the employ of his son or daughter, and added cl. (B).

Pub. L. 86–778, § 103(n)Subsec. (b)(7). , excluded service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby.

Pub. L. 86–778, § 103oSubsec. (b)(18). (), added par. (18).

Pub. L. 86–778, § 103(p)Subsec. (e). , struck out a reference to Hawaii in cl. (1), and included Guam and American Samoa and cls. (1) and (2).

Pub. L. 86–624 struck out “Hawaii,” before “the District of Columbia”, in cl. (1).

Pub. L. 86–778, § 105(a)(1)Subsec. (k)(1)(A). , (2), struck out “and that at least two-thirds of its employees concur in the filing of the certificate” after “extended to service performed by its employees”, and substituted “of each employee (if any) who concurs” for “of each employee who concurs”.

Pub. L. 86–778, § 105(a)(3)Subsec. (k)(1)(E). , substituted “in either group, or may file a separate certificate pursuant to such subparagraph with respect to the employees in each group” for “in one of the groups if at least two-thirds of the employees in such group concur in the filing of the certificate. The organization may also file such a certificate with respect to the employees in the other group if at least two-thirds of the employees in such other group concur in the filing of such certificate.”

Pub. L. 86–1681959—Subsec. (b)(6)(B)(ii). substituted “Federal land bank association” for “national farm loan association”, and included service in the employ of Federal land banks, Federal intermediate credit banks and banks for cooperatives.

Pub. L. 86–70Subsec. (e). struck out “Alaska,” before “Hawaii”.

Pub. L. 85–840, § 402(b)1958—Subsec. (a)(1). , substituted “$4,800” for “$4,200” wherever appearing.

Pub. L. 85–840, § 404(a)section 1141j of title 12Subsec. (b)(1). , struck out provisions which excluded from definition of “employment” service performed in connection with the production or harvesting of any commodity defined as an agricultural commodity in .

Pub. L. 85–840, § 405(b)section 321(k)(1)(E) of this title section 3121(k)(1)(E) of this titleSubsec. (b)(8)(B). , made subparagraph inapplicable to service performed during the period for which a certificate is in effect if such service is performed by an employee who, after the calendar quarter in which the certificate was filed with respect to a group described in , became a member of such group, and made subparagraph applicable with respect to service performed by an employee as a member of a group described in with respect to which no certificate is in effect.

Pub. L. 85–840, § 405(a)Jan. 1, 1960Jan. 1, 1956Aug. 28, 1958Subsec. (k)(1). , permitted amendment of the list at any time prior to the expiration of the twenty-fourth month following the calendar quarter in which the certificate is filed, allowed an organization to provide that the certificate shall be in effect for the period beginning with the first day of any calendar quarter preceding the calendar quarter in which the certificate is filed, except that, in the case of a certificate filed prior to , such date may not be earlier than , and in the case of a certificate filed after 1959, such date may not be earlier than the first day of the fourth calendar quarter preceding the quarter in which such certificate is first made the certificate effective in the case of services performed by an employee whose name appears on a supplemental list only with respect to service performed by the employee for the period beginning with the first day of the calendar quarter in which the supplemental list is filed, required organizations described in subpar. (A) which employ both individuals who are in positions covered by a pension, annuity, retirement, or similar fund or system established by a State or political subdivision thereof and individuals who are not in such positions, to divide their employees into two separate groups, authorized the filing of requests by organizations which filed certificates after 1955 but prior to , to have such certificates effective, with respect to services of certain individuals, for the period beginning with the first day of any calendar quarter preceding the first calendar quarter for which they are effective and following the last calendar quarter of 1955, and provided for the due date and payment of tax for certain calendar quarters and for the expiration of the statutory period of assessment.

lPub. L. 85–866Subsec. ()(3). substituted “by” for “be” in heading.

Act Aug. 1, 1956, ch. 836, § 201(h)(1) 1956—Subsec. (a)(8)(B). , included within definition of wages cash remuneration of $150 or more, and cash remuneration computed on a time basis where the employee performs agricultural labor for the employer on 20 days or more during the calendar year.

Act Aug. 1, 1956, ch. 836, § 201(b) Subsec. (a)(9). , excluded payments made to a woman after she attains the age of 62.

Act Aug. 1, 1956, ch. 836, § 201(c) Subsec. (b)(1)(B). , excepted from term “employment” services performed by foreign agricultural workers lawfully admitted from any foreign country or possession thereof, on a temporary basis to perform agricultural labor.

Act Aug. 1, 1956, ch. 836, § 201(d)(1) Subsec. (b)(6)(B)(ii). , included service performed in the employ of a Federal Home Loan Bank.

Act Aug. 1, 1956, ch. 836, § 201(d)(2) Subsec. (b)(6)(C)(vi). , substituted “Civil Service Retirement Act” for “Civil Service Retirement Act of 1930”, and inserted “(other than the retirement system of the Tennessee Valley Authority)” after “retirement system”.

Act Aug. 1, 1956, ch. 836 Subsec. (b)(16), (17). , §§ 201(e)(1), 121d, added pars. (16) and (17).

Act Aug. 1, 1956, ch. 837, § 410 Subsec. (i). , designated existing provisions as par. (1) and added par. (2).

Act Aug. 1, 1956, ch. 836, § 201(k) lJanuary 1, 1959Subsec. (k)(1). , (), inserted “or at any time prior to , whichever is the later” after “the certificate is in effect”, and substituted “the first day of the calendar quarter in which such certificate is filed or the first day of the succeeding calendar quarter, as may be specified in the certificate,” for “the first day following the close of the calendar quarter in which such certificate is filed,”.

lAct Aug. 1, 1956, ch. 836, § 103(j) Subsec. ()(6). , inserted reference to the Federal Disability Insurance Trust Fund.

lAct Aug. 1, 1956, ch. 836, § 201(j) Subsec. ()(8)(A). , substituted “not less than 20 percent” for “more than 50 percent”.

Act Aug. 1, 1956, ch. 837, § 411(a) Subsecs. (m), (n). , added subsecs. (m) and (n).

oAct Aug. 1, 1956, ch. 836, § 201(h)(2) oSubsec. (). , added subsec. ().

Sept. 1, 19541954—Subsec. (a)(1). Act , § 204(a), substituted “$4,200” for “$3,600” wherever appearing.

Sept. 1, 1954Subsec. (a)(7)(B). Act , § 204(b)(1), made coverage of domestic service dependent solely on receipt of $50 in cash wages in a calendar quarter by an employee from an employer for such service.

Sept. 1, 1954Subsec. (a)(7)(C). Act , § 204(b)(2), added subpar. (C).

Sept. 1, 1954Subsec. (a)(8). Act , § 204(b)(3), designated existing provisions as subpar. (A) and added subpar. (B).

Sept. 1, 1954Subsec. (b)(1). Act , § 205(a), made coverage of agricultural labor depend solely on the payment of cash remuneration of $100 or more per year, thereby eliminating the need for an agricultural laborer to have served a qualifying calendar quarter and to have worked on a full time basis for 60 days during a succeeding calendar quarter and to have received $50 or more for his labor during such succeeding calendar quarter, removed the specific exception from employment of services performed in connection with the ginning of cotton, and added an exception for services performed by West Indian agricultural workers lawfully admitted to the United States on a temporary basis.

Sept. 1, 1954Subsec. (b)(3). Act , § 205(b), struck out par. (3) and redesignated pars. (4) to (14) as (3) to (13), respectively.

Sept. 1, 1954Subsec. (b)(4). Act , § 205(c), amended par. (4), as redesignated, to make the exception with respect to services on non-American vessels or aircraft applicable only if the individual is not a United States citizen or the employer is not an American employer.

Sept. 1, 1954December 31, 1950Subsec. (b)(6)(B). Act , § 205(d)(1)(A), amended par. (6), as redesignated, by inserting in subpar. (B) “by an individual” after “service is performed” and “and if such service is covered by a retirement system established by such instrumentality” after “”.

Sept. 1, 1954Subsec. (b)(6)(B)(v). Act , § 205(d)(1)(B), amended par. (6), as redesignated, by adding cl. (v) to subpar. (B).

Sept. 1, 1954Subsec. (b)(6)(C). Act , § 205(d)(2), struck out exception from coverage for services in the following categories: temporary employees in the Post Office Department field service; temporary census taking employees of the Bureau of the Census; Federal employees paid on a contract or fee basis; Federal employees receiving compensation of $12 a year or less; certain consular agents; individuals employed under Federal unemployment relief programs; and members of State, county, or community committees under the Commodity Stabilization Service and similar bodies, unless such bodies are composed exclusively of full-time Federal employees, and limited the exclusion of inmates or patients of United States institutions to inmates of penal institutions.

Sept. 1, 1954Subsec. (b)(14) to (17). Act , § 205(e), struck out par. (15) and redesignated pars. (16) and (17) as (14) and (15), respectively.

Sept. 1, 1954Subsec. (c). Act , § 205(b), substituted “subsection (b)(9)” for “subsection (b)(10)”.

Sept. 1, 1954Subsec. (d)(3)(C). Act , § 206(a), struck out requirement that performance of services of homeworkers be subject to State licensing requirements.

Sept. 1, 1954Subsec. (k)(1). Act , §§ 205(b), 207, substituted “(b)(8)(B)” for “(b)(9)(B)” and provided that the list accompanying any certificate filed by a nonprofit organization with respect to its lay employees may be amended only within a period of two years after the certificate takes effect and provided that a supplemental list filed after the first month following the first calendar quarter for which the certificate is in effect shall be in effect only as to those services performed by an individual on the list which are performed by him after the calendar quarter in which the supplemental list is filed.

lSept. 1, 1954lSubsec. (). Act , § 209, added subsec. ().

Statutory Notes and Related Subsidiaries

Change of Name

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

section 204(c)(3) of Title 42Reference to Reserve Corps of the Public Health Service deemed to be a reference to the Ready Reserve Corps, see , The Public Health and Welfare.

Effective Date of 2019 Amendment

Pub. L. 116–94Dec. 31, 2019section 301(d) of Pub. L. 116–94 section 139B 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. 113–295 section 1 of this titleAmendment by effective , subject to a savings provision, see , set out as a note under .

Effective Date of 2008 Amendment

Pub. L. 110–458 Pub. L. 109–280 section 112 of Pub. L. 110–458 section 72 of this titleAmendment by effective as if included in the provisions of to which the amendment relates, except as otherwise provided, see , set out as a note under .

Pub. L. 110–245, title I, § 115(d)June 17, 2008122 Stat. 1637

section 409 of Title 42 Pub. L. 110–142“The amendments made by this section [amending this section, sections 3306 and 3401 of this title, and , The Public Health and Welfare] shall take effect as if included in section 5 of the Mortgage Forgiveness Debt Relief Act of 2007 [].”

, , , provided that:

Pub. L. 110–245, title III, § 302(c)June 17, 2008122 Stat. 1648

section 410 of Title 42June 17, 2008“The amendment made by this section [amending this section and , The Public Health and Welfare] shall apply to services performed in calendar months beginning more than 30 days after the date of the enactment of this Act [].”

, , , provided that:

Effective Date of 2007 Amendment

Pub. L. 110–172 Pub. L. 107–16 section 8(b) of Pub. L. 110–172 section 402 of this titleAmendment by effective as if included in the provision of the Economic Growth and Tax Relief Reconciliation Act of 2001, , to which such amendment relates, see , set out as a note under .

Effective Date of 2004 Amendments

Pub. L. 108–375Oct. 28, 2004section 585(b)(3) of Pub. L. 108–375 section 134 of this titleAmendment by applicable to travel benefits provided after , see , set out as a note under .

section 251(a)(1)(A) of Pub. L. 108–357Oct. 22, 2004section 251(d) of Pub. L. 108–357 section 421 of this titleAmendment by applicable to stock acquired pursuant to options exercised after , see , set out as a note under .

section 320(b)(1) of Pub. L. 108–357Dec. 31, 2003section 320(c) of Pub. L. 108–357 section 108 of this titleAmendment by applicable to amounts received by an individual in taxable years beginning after , see , set out as a note under .

section 802(c)(1) of Pub. L. 108–357Mar. 4, 2003section 802(d) of Pub. L. 108–357 section 4985 of this titleAmendment by effective , see , set out as an Effective Date note under .

Effective Date of 2003 Amendment

Pub. L. 108–121Dec. 31, 2002section 106(c) of Pub. L. 108–121 section 134 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 1998 Amendment

Pub. L. 105–277, div. A, § 101(h) [title VIII, § 805]Oct. 21, 1998112 Stat. 2681–480

section 410 of Title 42 Pub. L. 105–33“Except as otherwise specifically provided, this title [amending this section and , The Public Health and Welfare, and amending provisions set out as a note under this section] and the amendments made by this title shall take effect as if included in the enactment of title XI of the Balanced Budget Act of 1997 [title XI of , see Effective Date of 1997 Amendment note below].”

, , , 2681–538, provided that:

Effective Date of 1997 Amendment

Pub. L. 105–33, title XI, § 11246(b)(4)Aug. 5, 1997111 Stat. 756 Pub. L. 105–277, div. A, § 101(h) [title VIII, § 802(a)(1)]Oct. 21, 1998112 Stat. 2681–480

section 410 of Title 42“The amendments made by this subsection [amending this section and , The Public Health and Welfare] shall apply with respect to all months beginning after the date on which the Director of the Office of Personnel Management issues regulations to carry out section 11–1726, District of Columbia Code (as amended by paragraph (1)).”

, formerly § 11246(b)(3), , , renumbered § 11246(b)(4), by , , , 2681–532, provided that:

Effective Date of 1996 Amendment

Pub. L. 104–188, title I, § 1116(a)(3)Aug. 20, 1996110 Stat. 1762

“(A)

In general .—

section 6050A of this title section 410 of Title 42The amendments made by this subsection [amending this section, , and , The Public Health and Welfare] shall apply to remuneration paid—

“(i)

December 31, 1994 after , and

“(ii)

December 31, 1984January 1, 1995 after , and before , unless the payor treated such remuneration (when paid) as being subject to tax under chapter 21 of the Internal Revenue Code of 1986.

“(B)

Reporting requirement .—

section 6050A of this titleDecember 31, 1996The amendment made by paragraph (1)(C) [amending ] shall apply to remuneration paid after .”

, , , provided that:

section 1421(b)(8)(A) of Pub. L. 104–188Dec. 31, 1996section 1421(e) of Pub. L. 104–188 section 72 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Pub. L. 104–188, title I, § 1458(c)(2)Aug. 20, 1996110 Stat. 1820

section 409 of Title 42December 31, 1996“The amendments made by subsection (b) [amending this section and , The Public Health and Welfare] shall apply to remuneration paid after .”

, , , provided that:

Effective Date of 1994 Amendments

Pub. L. 103–387Dec. 31, 1993section 2(a)(1)(C) of Pub. L. 103–387Dec. 31, 1994section 2(a)(3) of Pub. L. 103–387 section 3102 of this titleAmendment by section 2(a)(1)(A), (B) of applicable to remuneration paid after , and amendment by applicable to services performed after , see , set out as a note under .

section 108(h)(2) of Pub. L. 103–296Mar. 31, 1995section 110(a) of Pub. L. 103–296 section 401 of Title 42Amendment by effective , see , set out as a note under , The Public Health and Welfare.

Pub. L. 103–296Jan. 1, 1995section 303(e) of Pub. L. 103–296 section 410 of Title 42Amendment by section 303(a)(2), (b)(2) of applicable with respect to service performed on or after , see , set out as a note under .

Pub. L. 103–296Aug. 15, 1994section 319(c) of Pub. L. 103–296 section 1402 of this titleAmendment by section 319(a)(1), (5) of applicable with respect to service performed after calendar quarter following calendar quarter in which , occurs, see , set out as a note under .

section 320(a)(1)(C) of Pub. L. 103–296Aug. 15, 1994section 320(c) of Pub. L. 103–296 section 871 of this titleAmendment by effective with calendar quarter following , see , set out as a note under .

Effective Date of 1993 Amendment

Pub. L. 103–66 section 13207(e) of Pub. L. 103–66 section 1402 of this titleAmendment by applicable to 1994 and later calendar years, see , set out as a note under .

Effective Date of 1992 Amendment

Pub. L. 102–318Dec. 31, 1992section 521(e) of Pub. L. 102–318 section 402 of this titleAmendment by applicable to distributions after , see , set out as a note under .

Effective Date of 1990 Amendment

section 11331(a) of Pub. L. 101–508 section 11331(e) of Pub. L. 101–508 section 1402 of this titleAmendment by applicable to 1991 and later calendar years, see , set out as a note under .

Pub. L. 101–508, title XI, § 11332(d)Nov. 5, 1990104 Stat. 1388–470

July 1, 1991“The amendments made by this section [amending this section and sections 410 and 418 of Title 42, The Public Health and Welfare] shall apply with respect to service performed after .”

, , , provided that:

Effective Date of 1989 Amendments

Pub. L. 101–239lJune 15, 1989section 10201(c) of Pub. L. 101–239 section 406 of this titleAmendment by applicable with respect to any agreement in effect under section 3121() of this title on or after , with respect to which no notice of termination is in effect on such date, see , set out as a note under .

Pub. L. 101–140 section 1151 of Pub. L. 99–514 section 203(c) of Pub. L. 101–140 section 79 of this titleAmendment by effective as if included in , see , set out as a note under .

Effective Date of 1988 Amendment

Pub. L. 100–647, title I, § 1011B(a)(22)(F)Nov. 10, 1988102 Stat. 3486

section 409 of Title 42January 1, 1989“The amendments made by this paragraph [amending this section, sections 3231, 3306, and 3401 of this title, and , The Public Health and Welfare] shall not apply to any individual who separated from service with the employer before .”

, , , provided that:

Pub. L. 100–647, title I, § 1018(r)(2)(B)Nov. 10, 1988102 Stat. 3586

March 31, 1986“The amendment made by subparagraph (A) [amending this section] shall apply to services performed after .”

, , , provided that:

Pub. L. 100–647 Pub. L. 99–514 section 1019(a) of Pub. L. 100–647 section 1 of this titleAmendment by sections 1001(d)(2)(C)(i), (g)(4)(B)(i), 1011(e)(8), 1011B(a)(23)(A), and 1018(u)(35) of effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .

section 3043(c)(2) of Pub. L. 100–647Nov. 10, 1988Mar. 17, 1988section 3044 of Pub. L. 100–647 section 7873 of this titleAmendment by applicable to all periods beginning before, on, or after , 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 , by any treaty, law, or Executive Order, see , set out as an Effective Date note under .

Pub. L. 100–647, title VIII, § 8015(b)(3)Nov. 10, 1988102 Stat. 3792

section 410 of Title 42100 Stat. 606 Pub. L. 99–335June 6, 1986“The amendments made by this subsection [amending this section and , The Public Health and Welfare] shall apply as if such amendments had been included or reflected in section 304 of the Federal Employees’ Retirement System Act of 1986 () [] at the time of its enactment [].”

, , , provided that:

Pub. L. 100–647, title VIII, § 8015(c)(3)Nov. 10, 1988102 Stat. 3792

section 410 of Title 42 42 U.S.C. 410(a)(5)Nov. 10, 1988“The amendments made by this subsection [amending this section and ] shall apply to any individual only upon the performance by such individual of service described in subparagraph (C), (D), (E), (F), (G), or (H) of section 210(a)(5) of the Social Security Act () on or after the date of the enactment of this Act [].”

, , , provided that:

Pub. L. 100–647Nov. 10, 198842 U.S.C. 301 section 8016(b) of Pub. L. 100–647 section 3111 of this titleAmendment by section 8016(a)(3)(A), (4)(A), (C) of effective , except that any amendment to a provision of a particular Public Law which is referred to by its number, or to a provision of the Social Security Act [ et seq.], or to this title as added or amended by a provision of a particular Public Law which is so referred to, effective as though included or reflected in the relevant provisions of that Public Law at the time of its enactment, see , set out as a note under .

Pub. L. 100–647, title VIII, § 8017(c)Nov. 10, 1988102 Stat. 3794

section 409 of Title 42 Pub. L. 100–203“The amendments made by this section [amending this section and , The Public Health and Welfare] shall take effect as if included in the amendments made by section 9002 of the Omnibus Budget Reconciliation Act of 1987 [].”

, , , provided that:

Effective Date of 1987 Amendment

Pub. L. 100–203, title IX, § 9001(d)Dec. 22, 1987101 Stat. 1330–286

December 31, 1987“The amendments made by this section [amending this section and sections 409, 410, and 429 of Title 42, The Public Health and Welfare] shall apply with respect to remuneration paid after .”

, , , provided that:

Pub. L. 100–203, title IX, § 9002(c)Dec. 22, 1987101 Stat. 1330–287

section 409 of Title 42December 31, 1987“The amendments made by this section [amending this section and ] shall apply with respect to remuneration for agricultural labor paid after .”

, , , provided that:

Pub. L. 100–203, title IX, § 9003(b)Dec. 22, 1987101 Stat. 1330–287 Pub. L. 100–647, title VIII, § 8013(a)Nov. 10, 1988102 Stat. 3789

section 409 of Title 42December 31, 1987December 31, 1988“The amendments made by subsection (a) [amending this section and ] shall apply with respect to group-term life insurance coverage in effect after , except that such amendments shall not apply with respect to payments by the employer (or a successor of such employer) for group-term life insurance for such employer’s former employees who separated from employment with the employer on or before , to the extent that such payments are not for coverage for any such employee for any period for which such employee is employed by such employer (or a successor of such employer) after the date of such separation.”

, , , as amended by , , , provided that:

Pub. L. 100–647, title VIII, § 8013(b)Nov. 10, 1988102 Stat. 3790

section 9003(b) of Pub. L. 100–203 Pub. L. 100–203“The amendment made by subsection (a) [amending , set out above] shall apply as if such amendment had been included or reflected in section 9003(b) of the Omnibus Budget Reconciliation Act of 1987 [] at the time of its enactment.”

[, , , provided that: ]

Pub. L. 100–203, title IX, § 9004(c)Dec. 22, 1987101 Stat. 1330–288

section 410 of Title 42December 31, 1987“The amendments made by this section [amending this section and ] shall apply with respect to to remuneration paid after .”

, , , provided that:

Pub. L. 100–203, title IX, § 9005(c)Dec. 22, 1987101 Stat. 1330–288

section 410 of Title 42December 31, 1987“The amendments made by this section [amending this section and ] shall apply with respect to to remuneration paid after .”

, , , provided that:

Pub. L. 100–203Jan. 1, 1988section 9006(c) of Pub. L. 100–203 section 3111 of this titleAmendment by section 9006(a), (b)(2) of applicable with respect to tips received and wages paid on or after , see , set out as a note under .

Effective Date of 1986 Amendments

section 122(e)(1) of Pub. L. 99–514Dec. 31, 1986section 151(c) of Pub. L. 99–514 section 1 of this titleAmendment by applicable to prizes and awards granted after , see , set out as a note under .

section 1108(g)(7) of Pub. L. 99–514Dec. 31, 1986section 1108(h) of Pub. L. 99–514 section 219 of this titleAmendment by applicable to years beginning after , see , set out as a note under .

section 1151(d)(2)(A) of Pub. L. 99–514Dec. 31, 1983section 1151(k)(5) of Pub. L. 99–514 section 79 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

section 1882(c) of Pub. L. 99–514 Pub. L. 98–369, div. A section 1881 of Pub. L. 99–514 section 48 of this titleAmendment by effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, , to which such amendment relates, see , set out as a note under .

Pub. L. 99–514, title XVIII, § 1895(b)(18)(C)Oct. 22, 1986100 Stat. 2935

section 410 of Title 42March 31, 1986“The amendments made by this paragraph [amending this section and , The Public Health and Welfare] shall apply to services performed after .”

, , , provided that:

Pub. L. 99–509Dec. 31, 1986section 418(e)(2) of Title 42 section 9002(d) of Pub. L. 99–509 section 418 of Title 42Amendment by , except as otherwise provided, effective with respect to payments due with respect to wages paid after , including wages paid after such date by a State (or political subdivision thereof) that modified its agreement pursuant to , see , set out as a note under .

section 12112(b) of Pub. L. 99–272Dec. 31, 1983section 12112(c) of Pub. L. 99–272 section 409 of Title 42Amendment by effective with respect to service performed after , see , set out as a note under .

Pub. L. 99–272, title XIII, § 13205(d)(1)Apr. 7, 1986100 Stat. 318

March 31, 1986“The amendments made by subsection (a) [amending this section and sections 1402, 3122, 3125, 6205, and 6413 of this title] shall apply to services performed after .”

, , , provided that:

Effective Date of 1985 Amendment

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

Effective Date of 1984 Amendment

section 67(c) of Pub. L. 98–369June 14, 1984June 15, 1984June 14, 1984June 14, 1984section 67(e) of Pub. L. 98–369 section 280G of this titleAmendment by applicable to payments under agreements entered into or renewed after , in taxable years ending after such date, with contracts entered into before , which are amended after , in any significant relevant aspect to be treated as a contract entered into after , see , set out as an Effective Date note under .

section 491(d)(36) of Pub. L. 98–369Dec. 31, 1983section 491(f)(1) of Pub. L. 98–369 section 62 of this titleAmendment by applicable to obligations issued after , see , set out as a note under .

section 531(d)(1)(A) of Pub. L. 98–369Jan. 1, 1985section 531(h) of Pub. L. 98–369 section 132 of this titleAmendment by effective , see , set out as an Effective Date note under .

section 2601(b) of Pub. L. 98–369Dec. 31, 1983section 2601(f) of Pub. L. 98–369 section 410 of Title 42Amendment by effective with respect to service performed after , with enumerated exceptions, see , set out as a note under , The Public Health and Welfare.

Pub. L. 98–369Dec. 31, 1983section 2603(e) of Pub. L. 98–369 section 410 of Title 42Amendment by section 2603(a)(2), (b) of applicable to service performed after , see , set out as a note under .

Pub. L. 98–369, div. B, title VI, § 2661oJuly 18, 198498 Stat. 1159 Jan. 1, 1984()(3), , , provided that the amendment made by that section is effective .

section 2663 of Pub. L. 98–369July 18, 1984section 2664(b) of Pub. L. 98–369 section 401 of Title 42Amendment by effective , 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 , set out as a note under .

Effective Date of 1983 Amendment

Pub. L. 98–21, title I, § 101(d)Apr. 20, 198397 Stat. 70 Pub. L. 98–369, div. B, title VI, § 2662(a)July 18, 198498 Stat. 1159

December 31, 1983“The amendments made by this section [amending this section and sections 409 and 410 of Title 42, The Public Health and Welfare] shall be effective with respect to service performed after .”

, , , as amended by , , , provided that:

Pub. L. 98–21, title I, § 102(c)Apr. 20, 198397 Stat. 71

section 410 of Title 42December 31, 1983Public Law 94–563 section 312(c) of Public Law 95–216“The amendments made by the preceding provisions of this section [amending this section and ] shall be effective with respect to service performed after (but the provisions of sections 2 and 3 of [set out below] and [set out below] shall continue in effect, to the extent applicable, as though such amendments had not been made).”

, , , provided that:

section 321 of Pub. L. 98–21Apr. 20, 1983Apr. 20, 1983section 321(f) of Pub. L. 98–21 section 406 of this titleAmendment by , applicable to agreements entered into after , except that at the election of any American employer such amendment shall also apply to any agreement entered into on or before , see set out as a note under .

Pub. L. 98–21, title III, § 322(c)Apr. 20, 198397 Stat. 121

section 1402 of this titleApr. 20, 1983“The amendments made by this section [amending this section, , and sections 410 and 411 of Title 42, The Public Health and Welfare] shall be effective for taxable years beginning on or after the date of the enactment of this Act [].”

, , , provided that:

Pub. L. 98–21, title III, § 323(c)(1)Apr. 20, 198397 Stat. 121

section 410 of Title 42December 31, 1983“The amendments made by subsection (a) [amending this section and ] shall apply to remuneration paid after .”

, , , provided that:

Pub. L. 98–21, title III, § 324(d)Apr. 20, 198397 Stat. 125 Pub. L. 98–369, div. B, title VI, § 2662(f)(2)July 18, 198498 Stat. 1159 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

“(1)

section 3306 of this title section 3306 of this titleDecember 31, 1983December 31, 1983January 1, 1984January 1, 1984 Except as otherwise provided in this subsection, the amendments made by this section [amending this section, , and sections 403 and 409 of Title 42 and enacting provisions set out as a note under ] shall apply to remuneration paid after . For purposes of applying such amendments to remuneration paid after , which would have been taken into account before , if such amendments had applied to periods before , such remuneration shall be taken into account when paid (or, at the election of the payor, at the time which would be appropriate if such amendments had applied).

“(2)

section 3306 of this title section 3306 of this titleDecember 31, 1984December 31, 1984January 1, 1985January 1, 1985 Except as otherwise provided in this subsection, the amendments made by subsection (b) [amending and enacting provisions set out as a note under ] shall apply to remuneration paid after . For purposes of applying such amendments to remuneration paid after , which would have been taken into account before , if such amendments had applied to periods before , such remuneration shall be taken into account when paid (or, at the election of the payor, at the time which would be appropriate if such amendments had applied).

“(3)

March 24, 1983 The amendments made by this section shall not apply to employer contributions made during 1984 and attributable to services performed during 1983 under a qualified cash or deferred arrangement (as defined in section 401(k) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]) if, under the terms of such arrangement as in effect on —

“(A)

January 1, 1984 the employee makes an election with respect to such contribution before , and

“(B)

January 1, 1984 the employer identifies the amount of such contribution before .

In the case of the amendments made by subsection (b), the preceding sentence shall be applied by substituting ‘1985’ for ‘1984’ each place it appears and by substituting ‘during 1984’ for ‘during 1983’.

“(4)

March 24, 1983 In the case of an agreement in existence on , between a nonqualified deferred compensation plan (as defined in section 3121(v)(2)(C) of the Internal Revenue Code of 1986, as added by this section) and an individual—

“(A)

December 31, 1983 the amendments made by this section (other than subsection (b)) shall apply with respect to services performed by such individual after , and

“(B)

December 31, 1984 the amendments made by subsection (b) shall apply with respect to services performed by such individual after .

Apr. 20, 1983The preceding sentence shall not apply in the case of a plan to which section 457(a) of such Code applies. For purposes of this paragraph, any plan or agreement to make payments described in paragraph (2), (3), or (13)(A)(iii) of section 3121(a) of such Code (as in effect on the day before the date of the enactment of this Act []) shall be treated as a nonqualified deferred compensation plan.”

, , , as amended by , , ; , , , provided that:

Pub. L. 98–21, title III, § 327(d)Apr. 20, 198397 Stat. 127 Pub. L. 98–369, div. B, title VI, § 2662(g)July 18, 198498 Stat. 1160 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

“(1)

section 409 of Title 42December 31, 1983 The amendment made by subsection (a) [amending this section and ] shall apply to remuneration paid after .

“(2)

section 3306 of this title section 409 of Title 42March 4, 1983 The amendments made by subsection (b) and subsection (c)(4) [amending this section, , and ] shall apply to remuneration (other than amounts excluded under section 119 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]) paid after , and to any such remuneration paid on or before such date which the employer treated as wages when paid.

“(3)

section 3306 of this titleDecember 31, 1984 The amendments made by paragraphs (1), (2), and (3) of subsection (c) [amending ] shall apply to remuneration paid after .”

, , , as amended by , , ; , , , provided that:

Pub. L. 98–21, title III, § 328(d)Apr. 20, 198397 Stat. 128

“(1)

section 3306 of this title section 409 of Title 42December 31, 1983 Except as provided in paragraph (2), the amendments made by this section [amending this section, , and ] shall apply to remuneration paid after .

“(2)

section 3306 of this titleDecember 31, 1984 The amendments made by subsection (c) [amending ] shall apply to remuneration paid after .”

, , , provided that:

Effective Date of 1982 Amendment

Pub. L. 97–248, title II, § 278(c)(1)Sept. 3, 198296 Stat. 562

December 31, 1982“The amendments made by subsection (a) [amending this section and sections 1402 and 3122 of this title] shall apply to remuneration paid after .”

, , , provided that:

Effective Date of 1981 Amendments

Pub. L. 97–123, § 3(g)Dec. 29, 198195 Stat. 1663

“(1)

section 3231 of this title section 409 of Title 42 section 3101 of this titleDecember 31, 1981 Except as provided in paragraph (2), this section (and the amendments made by this section) [amending this section, , and , The Public Health and Welfare, and enacting provisions set out as notes under this section and ] shall apply to remuneration paid after .

“(2)

December 14, 1981 This section (and the amendments made by this section) shall not apply with respect to any payment made by a third party to an employee pursuant to a contractual relationship of an employer with such third party entered into before , if—

“(A)

March 1, 1982 coverage by such third party for the group in which such employee falls ceases before , and

“(B)

February 28, 1982 no payment by such third party is made to such employee under such relationship after .”

, , , provided that:

Pub. L. 97–34Dec. 31, 1981section 124(f) of Pub. L. 97–34 section 21 of this titleAmendment by applicable to remuneration paid after , see , set out as a note under .

Effective Date of 1980 Amendments

Pub. L. 96–499, title XI, § 1141(c)Dec. 5, 198094 Stat. 2694 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

“(1)

In general .—

section 3306 of this title section 409 of Title 42December 31, 1980Except as provided in paragraph (2), the amendments made by this section [amending this section, , and , The Public Health and Welfare] shall apply with respect to remuneration paid after .

“(2)

Exception for state and local governments.—

“(A)

42 U.S.C. 418January 1, 1984October 1, 1980 The amendments made by this section (insofar as they affect the application of section 218 of the Social Security Act []) shall not apply to any payment made before , by any governmental unit for positions of a kind for which all or a substantial portion of the social security employee taxes were paid by such governmental unit (without deduction from the remuneration of the employee) under the practices of such governmental unit in effect on .

“(B)

42 U.S.C. 418 For purposes of subparagraph (A), the term ‘social security employee taxes’ means the amount required to be paid under section 218 of the Social Security Act [] as the equivalent of the taxes imposed by section 3101 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954].

“(C)

42 U.S.C. 418 For purposes of subparagraph (A), the term ‘Governmental unit’ means a State or political subdivision thereof within the meaning of section 218 of the Social Security Act [].”

, , , as amended by , , , provided that:

Pub. L. 96–222, title I, § 101(b)(1)(E)Apr. 1, 198094 Stat. 205

section 3306 of this titleJanuary 1, 1979“The amendments made by subparagraph (B) of subsection (a)(10) [amending this section and ] shall apply to payments made on or after .”

, , , provided that:

Effective Date of 1978 Amendments

Pub. L. 95–600Dec. 31, 1978section 164(d) of Pub. L. 95–600 section 127 of this titleAmendment by applicable with respect to taxable years beginning after , see , set out as an Effective Date note under .

Pub. L. 95–472, § 3(d)Oct. 17, 197892 Stat. 1333

section 3306 of this title section 409 of Title 42December 31, 1976“The amendments made by this section [amending this section, , and , The Public Health and Welfare] shall apply with respect to taxable years beginning after .”

, , , provided that:

Effective Date of 1977 Amendment

Pub. L. 95–216, title III, § 312(h)Dec. 20, 197791 Stat. 1535 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

Public Law 94–563“The amendments made by subsections (a), (b), (d), (e), (f), and (g) of this section [amending this section and provisions set out below] shall be effective as though they had been included as a part of the amendments made to section 3121(k) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] by the first section of (or, in the case of the amendments made by subsection (e), as a part of section 3 of such Public Law).”

, , , as amended by , , , provided that:

Pub. L. 95–216, title III, § 314(c)Dec. 20, 197791 Stat. 1536

section 3306 of this titleDecember 31, 1978“The amendments made by this section [amending this section and ] shall apply with respect to wages paid after .”

, , , provided that:

section 315(a) of Pub. L. 95–216 section 315(c) of Pub. L. 95–216 section 3111 of this titleAmendment by applicable with respect to wages paid with respect to employment performed in months after Dec. 1977, see , set out as a note under .

Pub. L. 95–216, title III, § 356(e)Dec. 20, 197791 Stat. 1556

December 31, 1977“The amendments made by this section [amending this section] shall apply with respect to remuneration paid and services rendered after .”

, , , provided that:

Effective Date of 1976 Amendments

Pub. L. 94–563, § 1(d)Oct. 19, 197690 Stat. 2658 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

section 410 of Title 42“The amendments made by this section [amending this section and , The Public Health and Welfare], shall apply with respect to services performed after 1950, to the extent covered by waiver certificates filed or deemed to have been filed under section 3121(k)(4) or (5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as added by such amendments).”

, , , as amended by , , , provided that:

Pub. L. 94–455, title XII, § 1207(f)(4)Oct. 4, 197690 Stat. 1708 Pub. L. 95–600, title VII, § 701(z)(1)Nov. 6, 197892 Stat. 2921 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

“(A)

section 410 of Title 42December 31, 1954section 411 of Title 42December 31, 1954section 6652 of this titleOct. 4, 1976 The amendments made by paragraphs (1)(A) and (2)(A) of subsection (e) [amending this section and , The Public Health and Welfare] shall apply to services performed after . The amendments made by paragraphs (1)(B), (1)(C), and (2)(B) of such subsection [amending sections 1401 and 3401 of this title and ] shall apply to taxable years ending after . The amendments made by paragraph (3) of such subsection [enacting section 6050A and amending ] shall apply to calendar years beginning after the date of the enactment of this Act [].

“(B)

December 31, 1954Oct. 4, 1976December 31, 1954 Notwithstanding subparagraph (A), if the owner or operator of any boat treated a share of the boat’s catch of fish or other aquatic animal life (or a share of the proceeds therefrom) received by an individual after , and before the date of the enactment of this act [] for services performed by such individual after , on such boat as being subject to the tax under chapter 21 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], then the amendments made by paragraphs (1)(A) and (B) and (2) of subsection (c) shall not apply with respect to such services performed by such individual (and the share of the catch, or the proceeds therefrom, received by him for such services).”

, , , as amended by , , ; , , , provided that:

Pub. L. 95–600, title VII, § 701(z)(2)Nov. 6, 197892 Stat. 2921

section 1207(f)(4) of Pub. L. 94–455October 4, 1976“The amendments made by paragraph (1) [amending , set out above] shall take effect on .”

[, , , provided that: ]

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

Effective Date of 1973 Amendments

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

Pub. L. 93–66 section 203(e) of Pub. L. 93–66 section 409 of Title 42Amendment by applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see , set out as a note under .

Effective Date of 1972 Amendments

section 104(i) of Pub. L. 92–603 section 104(j) of Pub. L. 92–603 section 414 of Title 42Amendment by applicable only with respect to payments after 1974, see , set out as a note under , The Public Health and Welfare.

Pub. L. 92–603 Pub. L. 92–603 section 409 of Title 42Amendment by sections 122(b) and 138(b) of applicable in the case of any payment made after December 1972, see sections 122(c) and 138(c) of , set out as notes under .

section 128(b) of Pub. L. 92–603Oct. 30, 1972section 128(c) of Pub. L. 92–603 section 410 of Title 42Amendment by applicable with respect to service performed on and after first day of calendar quarter which begins on or after , see , set out as a note under .

section 129(a)(2) of Pub. L. 92–603Dec. 31, 1972section 129(b) of Pub. L. 92–603 section 410 of Title 42Amendment by applicable to services performed after , see , set out as a note under .

Pub. L. 92–336 section 203(c) of Pub. L. 92–336 section 409 of Title 42Amendment by applicable only with respect to remuneration paid after December 1972, see , set out as a note under .

Effective Date of 1971 Amendment

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

Effective Date of 1969 Amendment

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

Effective Date of 1968 Amendment

section 108(b) of Pub. L. 90–248 section 108(c) of Pub. L. 90–248 section 409 of Title 42Amendment by applicable only with respect to remuneration paid after December 1967, see , set out as a note under , The Public Health and Welfare.

section 123(b) of Pub. L. 90–248Dec. 31, 1967section 123(c) of Pub. L. 90–248 section 410 of Title 42Amendment by applicable with respect to services performed after , see , set out as a note under .

Pub. L. 90–248, title V, § 504(d)Jan. 2, 196881 Stat. 935

section 3306 of this title section 409 of Title 42Jan. 2, 1968“The amendments made by this section [amending this section, , and ] shall apply with respect to remuneration paid after the date of the enactment of this Act [].”

, , , provided that:

Effective Date of 1965 Amendment

Pub. L. 89–97 section 311(c) of Pub. L. 89–97 section 410 of Title 42Amendment by section 311(b)(4), (5) of applicable only with respect to services performed after 1965, see , set out as an Effective Date of 1965 Amendment note under , The Public Health and Welfare.

section 313 of Pub. L. 89–97 section 313(f) of Pub. L. 89–97 section 6053 of this titleAmendment by applicable only with respect to tips received by employees after 1965, see , set out as an Effective Date note under .

Pub. L. 89–97, title III, § 316(a)(2)July 30, 196579 Stat. 386

July 30, 1965“The amendment made by paragraph (1) [amending this section] shall apply in the case of any certificate filed under section 3121(k)(1)(A) of such Code after the date of the enactment of this Act [].”

, , , provided that:

section 317 of Pub. L. 89–97September 30, 1965section 317(g) of Pub. L. 89–97 section 410 of Title 42Amendment by applicable with respect to services performed after quarter ending , and after quarter in which Secretary of the Treasury receives a certification from Commissioners of District of Columbia expressing their desire to have insurance system established by sections 401 et seq. and 1395c et seq. of Title 42 extended to the officers and employees coming under provisions of such amendments, see , set out as a note under .

Pub. L. 89–97, title III, § 320(c)July 30, 196579 Stat. 394

section 1402 of this title section 415 of Title 42“The amendments made by subsections (a)(1) and (a)(3)(A) [amending sections 409 and 413 of Title 42], and the amendments made by subsection (b) (except paragraph (1) thereof) [amending this section and sections 3122, 3125, and 6413 of this title], shall apply only with respect to remuneration paid after December 1965. The amendments made by subsections (a)(2), (a)(3)(B), and (b)(1) [amending and sections 411 and 413 of Title 42] shall apply only with respect to taxable years ending after 1965. The amendment made by subsection (a)(4) [amending ] shall apply only with respect to calendar years after 1965.”

, , , provided that:

Effective Date of 1964 Amendments

Pub. L. 88–650, § 4(d)Oct. 13, 196478 Stat. 1078

section 3306 of this title section 409 of Title 42Oct. 13, 1964“The amendments made by this section [amending this section, , and , The Public Health and Welfare] shall apply with respect to remuneration paid on or after the first day of the first calendar month which begins more than ten days after the date of the enactment of this Act [].”

, , , provided that:

Pub. L. 88–272Dec. 31, 1962section 220(d) of Pub. L. 88–272 section 406 of this titleAmendment by applicable to remuneration paid after , see , set out as an Effective Date note under .

Effective Date of 1961 Amendments

Pub. L. 87–293, title II, § 202(c)Sept. 22, 196175 Stat. 627

Sept. 22, 1961section 2515(a) of Title 22“The amendments made by subsections (a) and (b) of this section [amending this section, sections 3122 and 6051 of this title, and sections 405, 409, and 410 of Title 42, The Public Health and Welfare] shall apply with respect to service performed after the date of the enactment of this Act []. In the case of any individual who is enrolled as a volunteer or volunteer leader under section 16(a) of this Act [, Foreign Relations and Intercourse] such amendments shall apply with respect to services performed on or after the effective date of such enrollment.”

Section 202(c) of Pub. L. 87–293 Pub. L. 89–572, § 5(a)Sept. 13, 196680 Stat. 765 section 5(b) of Pub. L. 89–572 section 2515 of Title 22, , , provided that: [ repealed by , , . Such repeal not deemed to affect amendments contained in such provisions, see , set out as a note under former .]

Pub. L. 87–256, title I, § 110(h)(3)Sept. 21, 196175 Stat. 537

section 3306 of this title section 410 of Title 42December 31, 1961“The amendments made by subsections (e) and (f) of this section [amending this section, , and , The Public Health and Welfare] shall apply with respect to service performed after .”

, , , provided that:

Effective Date of 1960 Amendments

section 103(n) of Pub. L. 86–778 42 U.S.C. 401 section 103(v)(1) of Pub. L. 86–778 section 402 of Title 42 section 103(v)(2) of Pub. L. 86–778 section 402 of Title 42Amendment by applicable only with respect to (1) service in the employ of the Government of Guam or any political subdivision thereof, or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of Guam that legislation has been enacted by the Government of Guam expressing its desire to have the insurance system established by title II of the Social Security Act ( et seq.) extended to the officers and employees of such Government and such political subdivisions and instrumentalities, and (2) service in the employ of the Government of American Samoa or any political subdivision thereof or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of American Samoa that the Government of American Samoa desires to have the insurance system established by title II of the Social Security Act extended to the officers and employees of such Government and such political subdivisions and instrumentalities, see , set out as a note under , The Public Health and Welfare, and such amendment applicable only as expressly provided therein, see , set out as a note under .

oPub. L. 86–778 section 103(v)(1) of Pub. L. 86–778 section 402 of Title 42Amendment by section 103(), (p) of applicable only with respect to service performed after 1960, see , set out as a note under .

section 104(b) of Pub. L. 86–778 section 104(c) of Pub. L. 86–778 section 410 of Title 42Amendment by applicable only with respect to services performed after 1960, see , set out as a note under .

Pub. L. 86–624, § 18(k)July 12, 196074 Stat. 416

August 21, 1959“The amendments contained in subsections (a) through (j) of this section [amending this section and sections 2202, 3306, 4221, 4233, 4262, 4502, 4774, 7653, and 7701 of this title] shall be effective as of .”

, , , provided that:

Pub. L. 86–778, title I, § 105(d)Sept. 13, 196074 Stat. 945 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

“(1)

Sept. 13, 1960 The amendments made by subsection (a) [amending this section] shall apply only with respect to certificates filed under section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] after the date of the enactment of this Act [].

“(2)

42 U.S.C. 401 section 1402 of this titleSept. 13, 1960 No monthly benefits under title II of the Social Security Act [ et seq.] for the month in which this Act is enacted or any prior month shall be payable or increased by reason of the provisions of subsections (b) and (c) of this section or the amendments made by such subsections [amending and enacting provisions set out as notes under this section and 1402 of this title], and no lump-sum death payment under such title shall be payable or increased by reason of such provisions or amendments in the case of any individual who died prior to the date of the enactment of this Act [].”

, , , as amended by , , , provided that:

Effective Date of 1959 Amendments

Pub. L. 86–168Jan. 1, 1960Pub. L. 86–168, title II, § 203(c)Aug. 18, 195973 Stat. 390 Amendment by effective , see , , .

Pub. L. 86–70, § 22(i)June 25, 195973 Stat. 147

January 3, 1959“The amendments contained in subsections (a) through (h) of this section [amending this section and sections 2202, 3306, 4221, 4233, 4262, 4502, 4774, 7621, 7653, and 7701 of this title] shall be effective as of .”

, , , provided that:

Effective Date of 1958 Amendment

Pub. L. 85–840, title IV, § 402(e)Aug. 28, 195872 Stat. 1043

section 3122 of this title“The amendments made by subsections (b) and (c) [amending this section and ] shall be applicable only with respect to remuneration paid after 1958.”

, , , provided that:

Pub. L. 85–840, title IV, § 404(b)Aug. 28, 195872 Stat. 1044

“The amendment made by subsection (a) [amending this section] shall apply with respect to service performed after 1958.”

, , , provided that:

Pub. L. 85–840, title IV, § 405(c)Aug. 28, 195872 Stat. 1047 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

Aug. 28, 1958“The amendments made by subsections (a) and (b) [amending this section] shall apply with respect to certificates filed under section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] after the date of enactment of this Act [] and requests filed under subparagraph (F) of such section after such date.”

, , , as amended by , , , provided that:

Effective Date of 1956 Amendment

Act Aug. 1, 1956, ch. 836, title II, § 201(m) 70 Stat. 843 Oct. 22, 1986Pub. L. 99–514, § 2100 Stat. 2095

“(1)

section 3113 of this title section 410 of Title 42 section 1402 of this title section 1402 of this title section 1402 of this titleDecember 31, 1956l The amendments made by subsection (a) [enacting ] and paragraph (1) of subsection (h) [amending this section] shall apply with respect to remuneration paid after 1956. The amendment made by subsection (b) [amending this section] shall apply with respect to remuneration paid after October 1956. The amendments made by subsection (c) and paragraph (2) of subsection (h) [amending this section] shall apply with respect to service performed after 1956. The amendments made by paragraphs (1) and (2) of subsection (d) [amending this section] shall apply with respect to service with respect to which the amendments made by paragraphs (1) and (2) of subsection (b) of section 104 of this Act [amending , The Public Health and Welfare] apply. The amendments made by paragraph (1) of subsection (e) [amending this section] shall apply with respect to service performed after 1954. The amendment made by paragraph (3) of such subsection shall [amending ] apply with respect to taxable years ending after 1954. The amendments made by paragraph (2) of subsection (e) and by subsection (f) [amending ] shall apply with respect to taxable years ending after 1955. The amendment made by subsection (i) [amending ] shall apply with respect to taxable years ending on or after . The amendment made by subsection () [amending this section] shall apply with respect to certificates filed after 1956 under section 3121(k) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954].

“(2)

(A)

section 1402 of this title Except as provided in subparagraph (B), the amendment made by subsection (g) [amending ] shall apply only with respect to taxable years ending after 1956.

“(B)

Any individual who, for a taxable year ending after 1954 and prior to 1957, had income which by reason of the amendment made by subsection (g) would have been included within the meaning of ‘net earnings from self-employment’ (as such term is defined in section 1402(a) of the Internal Revenue Code of 1986), if such income had been derived in a taxable year ending after 1956 by an individual who had filed a waiver certificate under section 1402(e) of such Code, may elect to have the amendment made by subsection (g) apply to his taxable years ending after 1954 and prior to 1957. No election made by any individual under this subparagraph shall be valid unless such individual has filed a waiver certificate under section 1402(e) of such Code prior to the making of such election or files a waiver certificate at the time he makes such election.

“(C)

Aug. 1, 1956April 16, 1957 Any individual described in subparagraph (B) who has filed a waiver certificate under section 1402(e) of such Code prior to the date of enactment of this Act [], or who files a waiver certificate under such section on or before the due date of his return (including any extension thereof) for his last taxable year ending prior to 1957, must make such election on or before the due date of his return (including any extension thereof) for his last taxable year ending prior to 1957, or before , whichever is the later.

“(D)

Any individual described in subparagraph (B) who has not filed a waiver certificate under section 1402(e) of such Code on or before the due date of his return (including any extension thereof) for his last taxable year ending prior to 1957 must make such election on or before the due date of his return (including any extension thereof) for his first taxable year ending after 1956. Any individual described in this subparagraph whose period for filing a waiver certificate under section 1402(e) of such Code has expired at the time he makes such election may, notwithstanding the provisions of paragraph (2) of such section, file a waiver certificate at the time he makes such election.

“(E)

An election under subparagraph (B) shall be made in such manner as the Secretary of the Treasury or his delegate shall prescribe by regulations. Notwithstanding the provisions of paragraph (3) of section 1402(e) of such Code, the waiver certificate filed by an individual who makes an election under subparagraph (B) (regardless of when filed) shall be effective for such individual’s first taxable year ending after 1954 in which he had income which by reason of the amendment made by subsection (g) would have been included within the meaning of ‘net earnings from self-employment’ (as such term is defined in section 1402(a) of such Code), if such income had been derived in a taxable year ending after 1956 by an individual who had filed a waiver certificate under section 1402(e) of such Code, or for the taxable year prescribed by such paragraph (3) of section 1402(e), if such taxable year is earlier, and for all succeeding taxable years.

“(F)

No interest or penalty shall be assessed or collected for failure to file a return within the time prescribed by law, if such failure arises solely by reason of an election made by an individual under subparagraph (B), or for any underpayment of the tax imposed by section 1401 of such Code arising solely by reason of such election, for the period ending with the date such individual makes an election under subparagraph (B).

“(3)

section 1402 of this title section 1402 of this titleAug. 1, 1956 Any tax under chapter 2 of the Internal Revenue Code of 1986 [section 1401 et seq. of this title] which is due, solely by reason of the enactment of subsection (f) [amending ], or paragraph (2) of subsection (e), of this section [amending ], for any taxable year ending on or before the date of the enactment of this Act [] shall be considered timely paid if payment is made in full on or before the last day of the sixth calendar month following the month in which this Act is enacted. In no event shall interest be imposed on the amount of any tax due under such chapter solely by reason of the enactment of subsection (f), or paragraph (2) of subsection (e), of this section for any period before the day after the date of enactment of this Act.

“(4)

section 410 of Title 42 Any tax due under chapter 21 of the Internal Revenue Code of 1986 [this chapter] which is due, solely by reason of the enactment of subsection (d) [amending this section] and an effective date prescribed pursuant to paragraph (2)(B) or (2)(C) of section 104(i) [set out as a note under , The Public Health and Welfare], for any calendar quarter beginning prior to the day on which the Secretary of Health, Education, and Welfare approves the plan which prescribes such effective date shall be considered timely paid if payment is made in full on or before the last day of the sixth calendar month following the month in which such plan is approved. In no event shall interest be imposed on the amount of any such tax due under such chapter for any period before the day on which the Secretary of Health, Education, and Welfare approves such plan.”

, , as amended by act , , , provided that:

act Aug. 1, 1956, ch. 837 Jan. 1, 1957act Aug. 1, 1956, ch. 837, title VI, § 603(a) 70 Stat. 887 Amendment by , effective , see , .

Effective Date of 1954 Amendment

Act Sept. 1, 1954, ch. 1206, title II, § 204(c) 68 Stat. 1091

“The amendments made by subsections (a) and (b) [amending this section] shall be applicable only with respect to remuneration paid after 1954.”

, , provided that:

Act Sept. 1, 1954, ch. 1206, title II, § 205(f) 68 Stat. 1092

“The amendments made by subsections (c), (d), and (e) [amending this section] shall be applicable only with respect to services performed after 1954. The amendments made by subsections (a) and (b) [amending this section] shall be applicable only with respect to services (whether performed after 1954 or prior to 1955) for which the remuneration is paid after 1954.”

, , provided that:

Act Sept. 1, 1954, ch. 1206, title II, § 206(b) 68 Stat. 1093

“The amendment made by subsection (a) [amending this section] shall be applicable only with respect to services performed after 1954.”

, , provided that:

Regulations

Pub. L. 97–123, § 3(d)Dec. 29, 198195 Stat. 1662 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

“(1)

The regulations prescribed under the last sentence of section 3121(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], and the regulations prescribed under subparagraph (D) of section 3231(e)(4) of such Code, shall provide procedures under which, if (with respect to any employee) the third party promptly—

“(A)

withholds the employee portion of the taxes involved,

“(B)

deposits such portion under section 6302 of such Code, and

“(C)

notifies the employer of the amount of the wages or compensation involved,

the employer (and not the third party) shall be liable for the employer portion of the taxes involved and for meeting the requirements of section 6051 of such Code (relating to receipts for employees) with respects to the wages or compensation involved.

“(2)

For purposes of paragraph (1)—

“(A)

the term ‘employer’ means the employer for whom services are normally rendered,

“(B)

the term ‘taxes involved’ means, in the case of any employee, the taxes under chapters 21 and 22 which are payable solely by reason of the parenthetical matter contained in subparagraph (B) of section 3121(a)(2) of such Code, or solely by reason of paragraph (4) of section 3231(e) of such Code, and

“(C)

the term ‘wages or compensation involved’ means, in the case of any employee, wages or compensation with respect to which taxes described in subparagraph (B) are imposed.”

, , , as amended by , , , provided that:

Repeals; Amendments and Application of Amendments Unaffected

Pub. L. 87–293 Pub. L. 89–572, § 5(a)Sept. 13, 196680 Stat. 765 section 5(b) of Pub. L. 89–572 section 2515 of Title 22Section 202(a)(1), (2) of , cited as a credit to this section, was repealed by , , . Such repeal not deemed to affect amendments to this section contained in such provisions, and continuation in full force and effect until modified by appropriate authority of all determinations, authorization, regulations, orders, contracts, agreements, and other actions issued, undertaken, or entered into under authority of the repealed provisions, see , set out as a note under , Foreign Relations and Intercourse.

Construction of 2018 Amendment

Pub. L. 115–243, § 2(c)Sept. 20, 2018132 Stat. 2895

section 1305 of Title 42“Nothing in this Act [see Short Title of 2018 Amendment note set out under , The Public Health and Welfare] or the amendments made by this Act shall be construed to affect application of any Federal income tax withholding requirements under the Internal Revenue Code of 1986.”

, , , provided that:

Transfer of Functions

November 25, 2002section 542 of Title 6For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of , as modified, set out as a note under .

section 3508 of Title 20Secretary of Health, Education, and Welfare redesignated Secretary of Health and Human Services by , Education.

Subversive Activities Control Board

act Sept. 23, 1950, ch. 1024, § 12 64 Stat. 977 June 30, 1973The Subversive Activities Control Board was established by , and ceased to operate .

Pub. L. 108–121No Inference To Be Drawn From Amendment by

section 106 of Pub. L. 108–121 section 134(b)(4) of this titleJan. 1, 2003section 106(d) of Pub. L. 108–121 section 134 of this titleNo inference to be drawn from amendment to subsec. (a)(18) of this section by with respect to tax treatment of any amounts under program described in for any taxable year beginning before , see , set out as a note under .

Clarification of Standard To Be Used in Determining Employment Tax Status of Securities Brokers

Pub. L. 105–34, title IX, § 921Aug. 5, 1997111 Stat. 879

“(a)

In General .—

In determining for purposes of the Internal Revenue Code of 1986 whether a registered representative of a securities broker-dealer is an employee (as defined in section 3121(d) of the Internal Revenue Code of 1986), no weight shall be given to instructions from the service recipient which are imposed only in compliance with investor protection standards imposed by the Federal Government, any State government, or a governing body pursuant to a delegation by a Federal or State agency.

“(b)

Effective Date .—

December 31, 1997Subsection (a) shall apply to services performed after .”

, , , provided that:

Treatment of Certain University Accounts

Pub. L. 104–188, title I, § 1802Aug. 20, 1996110 Stat. 1892

“(a)

In General .—

For purposes of subsection (s) of section 3121 of the Internal Revenue Code of 1986 (relating to concurrent employment by 2 or more employers)—

“(1)

the following entities shall be deemed to be related corporations that concurrently employ the same individual:

“(A)

a State university which employs health professionals as faculty members at a medical school, and

“(B)

an agency account of a State university which is described in subparagraph (A) and from which there is distributed to such faculty members payments forming a part of the compensation that the State, or such State university, as the case may be, agrees to pay to such faculty members, but only if—

“(i)

such agency account is authorized by State law and receives the funds for such payments from a faculty practice plan described in section 501(c)(3) of such Code and exempt from tax under section 501(a) of such Code,

“(ii)

such payments are distributed by such agency account to such faculty members who render patient care at such medical school, and

“(iii)

such faculty members comprise at least 30 percent of the membership of such faculty practice plan, and

“(2)

remuneration which is disbursed by such agency account to any such faculty member of the medical school described in paragraph (1)(A) shall be deemed to have been actually disbursed by the State, or such State university, as the case may be, as a common paymaster and not to have been actually disbursed by such agency account.

“(b)

Effective Date .—

December 31, 1996The provisions of subsection (a) shall apply to remuneration paid after .”

, , , provided that:

Exclusion From Wages and Compensation of Refunds Required From Employers To Compensate for Duplication of Medicare Benefits by Health Care Benefits Provided by Employers

section 421 of Pub. L. 100–360 42 U.S.C. 1395b section 10202 of Pub. L. 101–239 section 1395b of Title 42For purposes of this chapter, the term “wages” shall not include the amount of any refund required under , note, see , set out as a note under , The Public Health and Welfare.

Section 1151 of Pub. L. 99–514Nonenforcement of Amendment Made by for Fiscal Year 1990

Pub. L. 101–136 section 1151 of Pub. L. 99–514 section 528 of Pub. L. 101–136 section 89 of this titleNo monies appropriated by to be used to implement or enforce or the amendments made by such section, see , set out as a note under .

Treatment of Certain Family Services Care Providers

Pub. L. 100–647, title VI, § 6305Nov. 10, 1988102 Stat. 3756

“(a)

In General .—

A State may treat a person who renders dependent care or similar services as other than an employee [for] employment tax purposes for the applicable period if all of the following conditions are satisfied with respect to such person for such applicable period:

“(i)

The person does not provide any dependent care or similar services in any facility owned or operated by the State.

“(ii)

42 U.S.C. 301 Pub. L. 100–485 The person is compensated by the State for such services, directly or indirectly, out of funds provided pursuant to chapter 7 of title 42 of the United States Code [ et seq.], or the provisions and amendments made by the Family Security Act of 1988 [probably means the Family Support Act of 1988, , see Tables for classification].

“(iii)

The State does not treat the person, with respect to the provision of dependent care or similar services, as an employee for employment tax purposes.

“(iv)

Nov. 10, 1988 The State files all Federal income tax returns (including information returns) required to be filed with respect to such person on a basis consistent with the State’s treatment of such person as other than an employee beginning on the date of the enactment of this section [].

“(v)

42 U.S.C. 401 42 U.S.C. 418 No more than ten percent of the State’s employees are provided with insurance under title II of the Social Security Act [ et seq.] pursuant to voluntary agreements with the Secretary of Health and Human Services under section 218 of such title [].

“(b)

State .—

For purposes of this section, the term ‘State’ shall mean the government of the United States, District of Columbia, any State or political subdivision thereof, and any agency or instrumentality of any of the foregoing.

“(c)

Employment Tax .—

For purposes of this section, the term ‘employment tax’ means any tax imposed by subtitle C of the Internal Revenue Code of 1986.

“(d)

Applicable Period .—

January 1, 1984December 31, 1990For purposes of this section, the term ‘applicable period’ means the period beginning on and ending on .

“(e)

Report .—

December 31, 1989The Secretary of the Treasury shall report to the Senate Committee on Finance and the House Committee on Ways and Means on the text [tax] status of day care providers compensated pursuant to the program described in the section no later than .”

, , , provided that:

section 6305(e) of Pub. L. 100–647Jan. 1, 1992Pub. L. 101–508, title XI, § 11831(b)Nov. 5, 1990104 Stat. 1388–559 [The due date for the report referred to in , set out above, extended to , by , , .]

Certain Employer Pension Contributions Not Included in FICA Wage Base

Pub. L. 100–647, title VIII, § 8018Nov. 10, 1988102 Stat. 3794

December 31, 1983Nov. 10, 1988“In the case of any State (within the meaning of section 3121(e)(1) of the Internal Revenue Code of 1986) or political subdivision thereof which received a letter ruling of the Internal Revenue Service issued after , and before the date of the enactment of this Act [] maintaining that any amount treated as an employer contribution under section 414(h)(2) of the Internal Revenue Code of 1986 is excluded from the definition of ‘wages’ for purposes of tax liability under section 3121(v)(1)(B) of such Code, such State or political subdivision shall be relieved of any liability for taxes under such section 3121(v)(1)(B) which, in good faith reliance on such letter ruling, were not paid and which would otherwise have been required to be paid (but for this section) on or before the earlier of the date of the enactment of this Act or the date of the receipt of a notice of revocation from the Internal Revenue Service of such letter ruling.”

, , , provided that:

Plan Amendments Not Required Until January 1, 1998

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

Plan Amendments Not Required Until January 1, 1994

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

Plan Amendments Not Required Until January 1, 1989

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

Federal Legislative Branch Employees; Exclusion of Certain Retirement Contributions for Purposes of Subsection (b)(5)(G)

section 2601(c) of Pub. L. 98–369 section 410 of Title 42Federal employees not to be deemed subject to Federal retirement system for purposes of subsec. (b)(5)(G) of this section if employees are contributing reduced amounts by reason of Federal Employees’ Retirement Contribution Temporary Adjustment Act of 1983, see , set out as a note under , The Public Health and Welfare.

Service Performed for Nonprofit Organizations by Federal Employees

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

Refunds to Churches or Qualified Church-Controlled Organizations

Pub. L. 98–369, div. B, title VI, § 2603(f)July 18, 198498 Stat. 1130 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

December 31, 1983“In any case where a church or qualified church-controlled organization makes an election under section 3121(w) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], the Secretary of the Treasury shall refund (without interest) to such church or organization any taxes paid under sections 3101 and 3111 of such Code with respect to service performed after , which is covered under such election. The refund shall be conditional upon the church or organization agreeing to pay to each employee (or former employee) the portion of the refund attributable to the tax imposed on such employee (or former employee) under section 3101, and such employee (or former employee) may not receive any other refund payment of such taxes.”

, , , as amended by , , , provided that:

Social Security Coverage of Retired Federal Judges on Active Duty

Pub. L. 98–118, § 4Oct. 11, 198397 Stat. 803 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

section 101(d) of Pub. L. 98–21 section 409 of Title 42December 31, 1985January 1, 1986section 371(b) of title 28 42 U.S.C. 409“Notwithstanding section 101(d) of the Social Security Amendments of 1983 [, set out as an Effective Date of 1983 Amendment note above], the amendments made by section 101(c) of such Act [amending this section and , The Public Health and Welfare] shall apply only with respect to remuneration paid after . Remuneration paid prior to , under , United States Code, to an individual performing service under section 294 of such title, shall not be included in the term “wages” for purposes of section 209 of the Social Security Act [] or section 3121(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954].”

, , , as amended by , , , provided that:

Treatment of Certain Medical Faculty Practice Plans

Pub. L. 98–21, title I, § 125Apr. 20, 198397 Stat. 91 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

“(a)

General Rule .—

For purposes of subsection (s) of section 3121 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to concurrent employment by 2 or more employers)—

“(1)

the following entities shall be deemed to be related corporations:

“(A)

a State university which employs health professionals as faculty members at a medical school, and

“(B)

a faculty practice plan described in section 501(c)(3) of such Code and exempt from tax under section 501(a) of such Code—

“(i)

which employs faculty members of such medical school, and

“(ii)

30 percent or more of the employees of which are concurrently employed by such medical school; and

“(2)

remuneration which is disbursed by such faculty practice plan to a health professional employed by both such entities shall be deemed to have been actually disbursed by such university as a common paymaster and not to have been actually disbursed by such faculty practice plan.

“(b)

Effective Date .—

December 31, 1983The provisions of subsection (a) shall apply to remuneration paid after .”

, , , as amended by , , , provided that:

March 31, 1983Waiver of Exemption by Nonprofit Organization; Termination of Certificate Period On or After , Prohibited

Pub. L. 98–21, title I, § 102(d)Apr. 20, 198397 Stat. 71 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

March 31, 1983section 410 of Title 42“The period for which a certificate is in effect under section 3121(k) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] may not be terminated under paragraph (1)(D) or (2) thereof on or after ; but no such certificate shall be effective with respect to any service to which the amendments made by this section [amending this section and , The Public Health and Welfare] apply.”

, , , as amended by , , , provided that:

Payments Under State Temporary Disability Law To Be Treated as Remuneration for Service

Pub. L. 97–123, § 3(e)Dec. 29, 198195 Stat. 1663 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

section 409 of Title 42“For purposes of applying section 209 of the Social Security Act [, The Public Health and Welfare], section 3121(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], and section 3231(e) of such Code with respect to the parenthetical matter contained in section 209(b)(2) of the Social Security Act or section 3121(a)(2)(B) of the Internal Revenue Code of 1986, or with respect to section 3231(e)(4) of such Code (as the case may be), payments under a State temporary disability law shall be treated as remuneration for service.”

, , , as amended by , , , provided that:

Waiver of Exemption From Social Security Taxes by Certain Organizations

Pub. L. 96–605, title IV, § 401Dec. 28, 198094 Stat. 3531 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

“(a)

Waiver Certificate.—

“(1)

In general .—

Notwithstanding any other provision of law, any waiver certificate filed by a qualified corporation (hereinafter in this section referred to as the ‘corporation’) under section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to waiver of exemption from social security taxes by certain organizations) shall be deemed not to be effective, for purposes of the taxes imposed by section 3101 of such Code, with respect to any wages—

“(A)

December 31, 1972April 1, 1975February 1, 1977 paid by the Corporation to any employee thereof after , and before , if the Corporation furnishes to the Secretary of the Treasury or his delegate evidence reasonably satisfactory to him that the Corporation as refunded, prior to , to such employee (or to his survivors or estate) the full amount of the taxes imposed by section 3101 of such Code on such wages, or

“(B)

March 31, 1975July 1, 1977June 30, 1978 paid after , and prior to , by the Corporation to an individual as an employee of the Corporation, if the Corporation furnishes to the Secretary of the Treasury or his delegate evidence reasonably satisfactory to him that (i) such individual was not an employee of the Corporation on , and (ii) no amount of the taxes imposed by section 3101 of such Code on such wages were withheld by the Corporation from such wages.

“(2)

Application of paragraph (1).—

“(A)

Evidence to be submitted to secretary .—

Dec. 28, 1980The provisions of paragraph (1) shall not apply to wages described in subparagraph (A) or (B) of such paragraph unless, prior to the close of the one-year period which begins on the date of the enactment of this Act [], the Corporation furnishes to the Secretary of the Treasury or his delegate the evidence referred to in either such subparagraph.

“(B)

Tax not imposed .—

January 1, 1978If the provisions of paragraph (1) apply with respect to any wages paid by the Corporation to an employee thereof, no taxes imposed on such wages by section 3101 of the Internal Revenue Code of 1986 shall be payable, and no interest or penalty with respect to the imposition of taxes by such section on such wages (or with respect to the imposition of taxes by such section or section 3111 of such Code on any wages paid by the Corporation prior to ) shall be imposed or collected.

“(C)

Credit against tax .—

Under regulations prescribed by the Secretary, there shall be allowed as a one-time credit against the tax imposed on the Corporation under section 3101 or 3111 of the Internal Revenue Code of 1986 (and any interest or penalties imposed thereon) an amount equal to the sum of—

“(i)

all amounts of tax imposed by section 3101 of such Code which have been paid by the Corporation with respect to wages to which paragraph (1) applies, and

“(ii)

all amounts paid by such Corporation as a penalty or as interest with respect to the tax imposed by section 3101 or 3111 of such Code on such wages.

“(b)

Treatment for Purposes of Social Security Act .—

42 U.S.C. 401 42 U.S.C. 409In the administration of titles II and XVIII of the Social Security Act [ et seq. and 1395 et seq.], any wages paid to any individual to which the provisions of subsection (a) apply shall be treated as wages (within the meaning of section 209 of such Act) [] for purposes of determining—

“(1)

entitlement to, or amount of, any insurance benefit payable to such individual or any other person on the basis of the wages and self-employment income of such individual, or

“(2)

42 U.S.C. 1395 entitlement of such individual to benefits under title XVIII of such Act [ et seq.] or entitlement of any other person to such benefits on the basis of the wages and self-employment income of such individual.

“(c)

Qualified Corporation Defined .—

For purposes of this section, the term ‘qualified corporation’ means any corporation which—

“(1)

filed a waiver certificate under section 3121 of the Internal Revenue Code of 1986 during 1968;

“(2)

filed a second waiver certificate under such section during 1975 believing that no other waiver certificate had been filed;

“(3)

received a refund of the taxes imposed by sections 3101 and 3111 of such Code with respect to certain wages paid to more than 120 but less than 180 employees who did not concur in the filing of the second waiver certificate; and

“(4)

was notified during 1977 by the Internal Revenue Service that the certificate had been filed during 1968.

“(d)

Liability for Taxes .—

Except as provided in subsection (a)(2)(C)(ii), nothing in this section shall be construed to relieve the Corporation of any liability for the payment of the taxes imposed by section 3111 of the Internal Revenue Code of 1986 with respect to any wages paid by it to any individual for any period.”

, , , as amended by , , , provided that:

Sept. 9, 1976Refund or Credit of Taxes to Nonprofit Organizations After , on Taxes Paid Under Sections 3101 or 3111; Prohibition; Constructive Filing of Certificate

Pub. L. 94–563, § 2Oct. 19, 197690 Stat. 2658 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

September 9, 1976“Notwithstanding any other provision of law, no refund or credit of any tax paid under section 3101 or 3111 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] by an organization described in section 501(c)(3) of such Code which is exempt from income tax under section 501(a) of such Code shall be made on or after , by reason of such organization’s failure to file a waiver certificate under section 3121(k)(1) of such Code (or the corresponding provision of prior law), if such organization is deemed to have filed such a certificate under section 3121(k)(4) of such Code (as added by the first section of this Act).”

, , , as amended by , , , provided that:

Remuneration for Services Deemed To Constitute Employment; Services for Organizations Deemed To Have Filed Certificates Under Subsection (k)(4) of This Section

Pub. L. 95–216, title III, § 312(c)Dec. 20, 197791 Stat. 1533 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

“In any case where—

“(1)

July 1, 1977 an individual performed service, as an employee of an organization which is deemed under section 3121(k)(4) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] to have filed a waiver certificate under section 3121(k)(1) of such Code, on or after the first day of the applicable period described in subparagraph (A)(ii) of such section 3121(k)(4) and before ; and

“(2)

42 U.S.C. 410(a) the service so performed does not constitute employment (as defined in section 210(a) of the Social Security Act [] and section 3121(b) of such Code) because the waiver certificate which the organization is deemed to have filed is made inapplicable to such service by section 3121(k)(4)(C) of such Code, but would constitute employment (as so defined) in the absence of such section 3121(k)(4)(C),

April 15, 198042 U.S.C. 401the remuneration paid for such service shall, upon the request of such individual (filed on or before , in such manner and form, and with such official, as may be prescribed by regulations made under title II of the Social Security Act [ et seq.]) accompanied by full payment of all of the taxes which would have been paid under section 3101 of such Code with respect to such remuneration but for such section 3121(k)(4)(C) (or by satisfactory evidence that appropriate arrangements have been made for the payment of such taxes in installments as provided in section 3121(k)(8) of such Code), be deemed to constitute remuneration for employment as so defined. In any case where remuneration paid by an organization to an individual is deemed under the preceding sentence to constitute remuneration for employment, such organization shall be liable (notwithstanding any other provision of such Code) for payment of the taxes which it would have been required to pay under section 3111 of such Code with respect to such remuneration in the absence of such section 3121(k)(4)(C).”

, , , as amended by , , , provided that:

Remuneration for Services Deemed To Constitute Employment; Services for Organizations Deemed To Have Filed Certificates Under Subsection (k)(5) of This Section

Pub. L. 94–563, § 3Oct. 19, 197690 Stat. 2658 Pub. L. 95–216, title III, § 312(e)Dec. 20, 197791 Stat. 1535 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

“In any case where—

“(1)

an individual performed service, as an employee of an organization which is deemed under section 3121(k)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] to have filed a waiver certificate under section 3121(k)(1) of such Code, at any time prior to the period for which such certificate is effective;

“(2)

42 U.S.C. 410(a)September 9, 1976 the taxes imposed by sections 3101 and 3111 of such Code were paid with respect to remuneration paid for such service, but such service (or any part thereof) does not constitute employment (as defined in section 210(a) of the Social Security Act [] and section 3121(b) of such Code because the applicable taxes so paid were refunded or credited (otherwise than through a refund or credit which would have been allowed if a valid waiver certificate filed under section 3121(k)(1) of such Code had been in effect) prior to ; and

“(3)

any portion of such service (with respect to which taxes were paid and refunded or credited as described in paragraph (2)) would constitute employment (as so defined) if the organization had actually filed under section 3121(k)(1) of such Code a valid waiver certificate effective as provided in section 3121(k)(5)(B) thereof (with such individual’s signature appearing on the accompanying list),

April 15, 198042 U.S.C. 401the remuneration paid for the portion of such service described in paragraph (3) shall, upon the request of such individual (filed on or before , in such manner and form, and with such official, as may be prescribed by regulations made under title II of the Social Security Act [ et seq.]) accompanied by full repayment of the taxes which were paid under section 3101 of such Code with respect to such remuneration and so refunded or credited (or by satisfactory evidence that appropriate arrangements have been made for the repayment of such taxes in installments as provided in section 3121(k)(8) of such Code), be deemed to constitute remuneration for employment as so defined. In any case where remuneration paid by an organization to an individual is deemed under the preceding sentence to constitute remuneration for employment, such organization shall be liable (notwithstanding any other provision of such Code) for repayment of any taxes which it paid under section 3111 of such Code with respect to such remuneration and which were refunded or credited to it.”

, , , as amended by , , ; , , , provided that:

Service for Certain Tax-Exempt Organizations Prior to Filing of Waiver Certificate

Pub. L. 86–778, title I, § 105(b)(1)Sept. 13, 196074 Stat. 943 Pub. L. 89–97, title III, § 316(c)(1)July 30, 196579 Stat. 386 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

“(1)

If—

“(A)

42 U.S.C. 410(a)(8)(B) an individual performed service in the employ of an organization with respect to which remuneration was paid before the first day of the calendar quarter in which the organization filed a waiver certificate pursuant to section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], and such service is excepted from employment under section 210(a)(8)(B) of the Social Security Act [],

“(B)

42 U.S.C. 410 such service would have constituted employment as defined in section 210 of such Act [] if the requirements of section 3121(k)(1) of such Code were satisfied,

“(C)

such organization paid, on or before the due date of the tax return for the calendar quarter before the calendar quarter in which the organization filed a certificate pursuant to section 3121(k)(1) of such Code, any amount, as taxes imposed by sections 3101 and 3111 of such Code with respect to such remuneration paid by the organization to the individual for such service,

“(D)

42 U.S.C. 405(c)(1)(C)42 U.S.C. 401 such individual, or a fiduciary acting for such individual or his estate, or his survivor (within the meaning of section 205(c)(1)(C) of such Act []), requests that such remuneration be deemed to constitute remuneration for employment for purposes of title II of such Act [ et seq.], and

“(E)

the request is made in such form and manner, and with such official, as may be prescribed by regulations made by the Secretary of Health, Education, and Welfare,

42 U.S.C. 401then, subject to the conditions stated in paragraphs (2), (3), (4), and (5), the remuneration with respect to which the amount has been paid as taxes shall be deemed to constitute remuneration for employment for purposes of title II of such Act [ et seq.].

“(2)

Paragraph (1) shall not apply with respect to an individual unless the organization referred to in paragraph (1)(A), on or before the date on which the request described in paragraph (1) is made, has filed a certificate pursuant to section 3121(k)(1) of such Code.

“(3)

Paragraph (1) shall not apply with respect to an individual who is employed by the organization referred to in paragraph (2) on the date the certificate is filed.

“(4)

January 1, 1968 If credit or refund of any portion of the amount referred to in paragraph (1)(C) (other than a credit or refund which would be allowed if the service constituted employment for purposes of chapter 21 of such Code) has been obtained, paragraph (1) shall not apply with respect to the individual unless the amount credited or refunded (including any interest under section 6611 of such Code) is repaid before , or, if later, the first day of the third year after the year in which the organization filed a certificate pursuant to section 3121(k)(1) of such Code.

“(5)

Paragraph (1) shall not apply to any service performed for the organization in a period for which a certificate filed pursuant to section 3121(k)(1) of such Code is not in effect.”

–(5), , , 944, as amended by , , ; , , , provided that:

Pub. L. 89–97, title III, § 316(c)(2)July 30, 196579 Stat. 387

section 105(b) of Pub. L. 86–778July 30, 1965section 105(b) of Pub. L. 86–778July 30, 1965“The amendment made by paragraph (1) [amending , set out above] shall take effect on the date of the enactment of this Act []. The provisions of section 105(b) of the Social Security Amendments of 1960 [] which were in effect before the date of the enactment of this Act [] shall be applicable with respect to any request filed under section 105(b)(1) of such Amendments before such date. Nothing in the preceding sentence shall prevent the filing of a request under section 105(b)(1) of such Amendments as amended by this Act.”

[, , , provided that: ]

July 30, 1965Service for Certain Tax-Exempt Organizations for Which Remuneration was Paid Before , but After Filing of Waiver Certificate

Pub. L. 89–97, title III, § 316(d)July 30, 196579 Stat. 387 July 30, 1965, , , provided that where an individual performed service for which remuneration was paid before , by an organization which, before such date, filed a waiver certificate pursuant to subsec. (k)(1) of this section, then under certain conditions, the remuneration paid with respect to such service was to be deemed remuneration for employment for purposes of title II of the Social Security Act, sections 401 et seq, of Title 42, The Public Health and Welfare, even though normally excluded from employment under title II of the Social Security Act.

July 1, 1960Service for Certain Tax-Exempt Organizations Performed After 1950 and Prior to

Pub. L. 86–778, title I, § 105(b)(1)Sept. 13, 196074 Stat. 943 42 U.S.C. 401–(5), , , 944, provided that where an individual performed service in the employ of an organization after 1950 with respect to which remuneration was paid before 1960 and such service is normally excepted from employment under title II of the Social Security Act ( et seq.), then under certain conditions, the remuneration paid with respect to such service was to be deemed remuneration for employment for purposes of title II of the Social Security Act.

Service for Certain Tax-Exempt Organizations Performed After 1950 and Prior to 1957

Act Sept. 1, 1954, ch. 1206, title IV, § 403 68 Stat. 1098 Aug. 1, 1956, ch. 836 70 Stat. 855 Aug. 27, 1958Pub. L. 85–78572 Stat. 938 Aug. 1, 1956section 501(c)(3) of this title 42 U.S.C. 401, , as amended by acts , title IV, § 401, ; , , §§ 1–3, , provided that where an individual has been employed after 1950 and before , by an organization exempt from income tax under but which did not have in effect during the individual’s period of employment a valid waiver certificate, or, which failed to have the individual’s signature appear on the list of signatures of employees who concurred in the filing of such certificate, where one was in effect, and the service performed by the individual would have constituted employment for purposes of title II of the Social Security Act ( et seq.) had such requirements been met, then under certain conditions, the remuneration paid was to be deemed remuneration for employment for purposes of title II of the Social Security Act.

Executive Documents

Transfer of Functions

80 Stat. 1610 June 25, 1966Functions of Public Health Service, of Surgeon General of Public Health Service, and of all other officers and employees of Public Health Service, and functions of all agencies of or in Public Health Service transferred to Secretary of Health, Education, and Welfare by 1966 Reorg. Plan No. 3, 31 F.R. 8855, , effective , set out in the Appendix to Title 5, Government Organization and Employees.

July 13, 196579 Stat. 1318 Oct. 3, 197084 Stat. 2090 Coast and Geodetic Survey consolidated with National Weather Bureau in 1965 to form Environmental Science Services Administration by Reorg. Plan No. 2 of 1965, eff. , 30 F.R. 8819, , set out in the Appendix to Title 5, Government Organization and Employees. Commissioned Officer Corps of Environmental Science Services Administration changed to Commissioned Officer Corps of National Oceanic and Atmospheric Administration, see 1970 Reorg. Plan No. 4, § 4(d), eff. , 35 F.R. 15627, , set out in the Appendix to Title 5.

Line Item Veto

Pub. L. 105–34, title IX, § 968Aug. 5, 1997111 Stat. 895 Aug. 11, 1997Aug. 12, 1997Clinton v. City of New York, , , amending this section and enacting provisions set out as a note above, was subject to line item veto by the President, Cancellation No. 97–2, signed , 62 F.R. 43267, . For decision holding line item veto unconstitutional, see , 524 U.S. 417, 118 S.Ct. 2091, 141 L.Ed.2d 393 (1998).

Wages

Employment

Included and excluded service

Employee

State, United States, and citizen

State

United States

American vessel and aircraft

Agricultural labor

American employer

Computation of wages in certain cases

Domestic service

Service in the uniformed services

Peace Corps volunteer service

Service performed by certain members of religious orders

Service performed by certain retired justices and judges

Covered transportation service

Existing transportation systems—General rule

Existing transportation systems—Cases in which no transportation employees, or only certain employees, are covered

Transportation systems acquired after 1950

Definitions

Pub. L. 98–21, title I, § 102(b)(2)Apr. 20, 198397 Stat. 71 Repealed. , , ]

Agreements entered into by American employers with respect to foreign affiliates

Agreement with respect to certain employees of foreign affiliate

Effective period of agreement

No termination of agreement

Deposits in trust funds

Overpayments and underpayments

Foreign affiliate defined

In general

Determination of 10-percent interest

American employer as separate entity

Regulations

Service in the uniformed services

Inclusion of service

Active duty

Inactive duty training

Member of a uniformed service

Crew leader

Peace Corps volunteer service

Tips included for both employee and employer taxes

Election of coverage by religious orders

Certificate of election by order

Definition of member

Effective date for election

Pub. L. 98–21, title I, § 102(b)(3)(B)Apr. 20, 198397 Stat. 71 Repealed. , , ]

Concurrent employment by two or more employers

Pub. L. 100–203, title IX, § 9006(b)(2)Dec. 22, 1987101 Stat. 1330–289 Repealed. , , ]

Application of hospital insurance tax to Federal, State, and local employment

Federal employment

State and local employment

In general

Exception for certain services

Exception for current employment which continues

Treatment of agencies and instrumentalities

Medicare qualified government employment

Treatment of certain deferred compensation and salary reduction arrangements

Certain employer contributions treated as wages

Treatment of certain nonqualified deferred compensation plans

In general

Taxed only once

Nonqualified deferred compensation plan

Exempt governmental deferred compensation plan

Exemption of churches and qualified church-controlled organizations

General rule

Timing and duration of election

Definitions

Applicable dollar threshold

Service in the employ of international organizations by certain transferred Federal employees

In general

Definitions

Federal agency

International organization

Treatment of certain foreign persons as American employers

In general

Domestically controlled group of entities

In general

Controlled group of entities

Liability of common parent

Provisions preventing double taxation

Pub. L. 98–21, title I, § 102(b)(2)Apr. 20, 198397 Stat. 71 Repealed. , , ]

Pub. L. 98–21, title I, § 102(b)(3)(B)Apr. 20, 198397 Stat. 71 Repealed. , , ]

Pub. L. 100–203, title IX, § 9006(b)(2)Dec. 22, 1987101 Stat. 1330–289 Repealed. , , ]