In the case of the taxes imposed by this chapter with respect to service performed in the employ of the United States or in the employ of any instrumentality which is wholly owned by the United States, including such service which is medicare qualified government employment (as defined in section 3121(u)(3)), including service, performed as a member of a uniformed service, to which the provisions of section 3121(m)(1) are applicable, and including service, performed as a volunteer or volunteer leader within the meaning of the Peace Corps Act, to which the provisions of section 3121(p) are applicable, the determination of the amount of remuneration for such service, and the return and payment of the taxes imposed by this chapter, shall be made by the head of the Federal agency or instrumentality having the control of such service, or by such agents as such head may designate. In the case of the taxes imposed by this chapter with respect to service performed in the employ of an international organization pursuant to a transfer to which the provisions of section 3121(y) are applicable, the determination of the amount of remuneration for such service, and the return and payment of the taxes imposed by this chapter, shall be made by the head of the Federal agency from which the transfer was made. Nothing in this paragraph shall be construed to affect the Secretary’s authority to determine under subsections (a) and (b) of section 3121 whether any such service constitutes employment, the periods of such employment, and whether remuneration paid for any such service constitutes wages. The person making such return may, for convenience of administration, make payments of the tax imposed under section 3111 with respect to such service without regard to the contribution and benefit base limitation in section 3121(a)(1), and he shall not be required to obtain a refund of the tax paid under section 3111 on that part of the remuneration not included in wages by reason of section 3121(a)(1). Payments of the tax imposed under section 3111 with respect to service, performed by an individual as a member of a uniformed service, to which the provisions of section 3121(m)(1) are applicable, shall be made from appropriations available for the pay of members of such uniformed service. The provisions of this section shall be applicable in the case of service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Army and Air Force Exchange Service, Army and Air Force Motion Picture Service, Navy Exchanges, Marine Corps Exchanges, or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Defense, at installations of the Department of Defense for the comfort, pleasure, contentment, and mental and physical improvement of personnel of such Department; and for purposes of this section the Secretary of Defense shall be deemed to be the head of such instrumentality. The provisions of this section shall be applicable also in the case of service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Coast Guard Exchanges or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of the Department in which the Coast Guard is operating, at installations of the Coast Guard for the comfort, pleasure, contentment, and mental and physical improvement of personnel of the Coast Guard; and for purposes of this section the Secretary of the Department in which the Coast Guard is operating shall be deemed to be the head of such instrumentality.
Aug. 16, 1954, ch. 73668A Stat. 428Sept. 1, 1954, ch. 120668 Stat. 1090Aug. 1, 1956, ch. 83770 Stat. 879Pub. L. 85–840, title IV, § 402(c)72 Stat. 1042Pub. L. 85–866, title I, § 7072 Stat. 1660Pub. L. 87–293, title II, § 202(a)(3)75 Stat. 626Pub. L. 89–97, title III, § 320(b)(3)79 Stat. 393Pub. L. 90–248, title I, § 108(b)(3)81 Stat. 835Pub. L. 92–5, title II, § 203(b)(3)85 Stat. 11Pub. L. 92–236, § 203(b)(3)86 Stat. 419Pub. L. 93–66, § 203(b)(3)87 Stat. 153Pub. L. 93–233, § 5(b)(3)87 Stat. 954Pub. L. 94–455, title XIX, § 1903(a)(4)90 Stat. 1807Pub. L. 97–248, title II, § 278(a)(3)96 Stat. 560Pub. L. 99–272, title XIII, § 13205(a)(2)(C)100 Stat. 315Pub. L. 100–647, title VIII, § 8015(a)(2)102 Stat. 3791Pub. L. 101–508, title XI, § 11331(d)(2)104 Stat. 1388–468Pub. L. 103–66, title XIII, § 13207(d)(4)107 Stat. 468Pub. L. 103–296, title III, § 319(a)(2)108 Stat. 1534Pub. L. 109–241, title IX, § 902(i)120 Stat. 567(, ; , title II, §§ 202(c), 203(a), ; , title IV, § 411(b), (c), ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , (d), , ; , (d), , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , .)
Editorial Notes
References in Text
Pub. L. 87–29375 Stat. 612section 2501 of Title 22The Peace Corps Act, referred to in text, is , , , which is classified principally to chapter 34 (§ 2501 et seq.) of Title 22, Foreign Relations and Intercourse. For complete classification of this Act to the Code, see Short Title note set out under and Tables.
Amendments
Pub. L. 109–2412006— substituted “Secretary of the Department in which the Coast Guard is operating” for “Secretary of Transportation” in two places.
Pub. L. 103–2961994— inserted after first sentence “In the case of the taxes imposed by this chapter with respect to service performed in the employ of an international organization pursuant to a transfer to which the provisions of section 3121(y) are applicable, the determination of the amount of remuneration for such service, and the return and payment of the taxes imposed by this chapter, shall be made by the head of the Federal agency from which the transfer was made.”
Pub. L. 103–661993— substituted “contribution and benefit base limitation” for “applicable contribution base limitation”.
Pub. L. 101–5081990— substituted “applicable contribution base limitation” for “contribution and benefit base limitation”.
Pub. L. 100–6471988— struck out from first sentence “the determination whether an individual has performed service which constitutes employment as defined in section 3121(b),” after “section 3121(p) are applicable,” and “which constitutes wages as defined in section 3121(a)” after “remuneration for such service”, and inserted after first sentence “Nothing in this paragraph shall be construed to affect the Secretary’s authority to determine under subsections (a) and (b) of section 3121 whether any such service constitutes employment, the periods of such employment, and whether remuneration paid for any such service constitutes wages.”
Pub. L. 99–2721986— substituted “including such service which is medicare qualified government employment (as defined in section 3121(u)(3))” for “including service which is medicare qualified Federal employment (as defined in section 3121(u)(2))”.
Pub. L. 97–2481982— inserted “including service which is medicare qualified Federal employment (as defined in section 3121(u)(2)),”.
Pub. L. 94–4551976— substituted “Secretary of Transportation” for “Secretary” in two places.
Pub. L. 93–233, § 5(b)(3)1973—, effective with respect to remuneration paid after 1973, substituted “$13,200” for “$12,600”.
Pub. L. 93–233, § 5(d)section 5(e) of Pub. L. 93–233section 409 of Title 42section 203(b)(3)(C) of Pub. L. 92–336, applicable only with respect to remuneration paid after, and taxable year beginning after, 1973 (as provided in , set out as a note under ), amended (set out as 1973 Amendment note hereunder) substituting “$13,200” for “$12,600”.
Pub. L. 93–66, § 203(b)(3), effective with respect to remuneration paid after 1973, substituted “$12,600” for “$12,000”.
Pub. L. 93–66, § 203(d)section 203(e) of Pub. L. 93–66section 409 of Title 42section 203(b)(3)(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)(3)(A)1972—, substituted “$10,800” for “$9,000”.
Pub. L. 92–336, § 203(b)(3)(B), effective with respect to remuneration paid after 1973, substituted “$12,000” for “$10,800”.
Pub. L. 92–336, § 203(b)(3)(C), effective with respect to remuneration paid after 1974, substituted “contribution and benefit base” for “$12,000”.
Pub. L. 92–51971— substituted “$9,000” for “$7,800”.
Pub. L. 90–2481968— substituted “$7,800” for “$6,600” in second sentence.
Pub. L. 89–971965— substituted “$6,600” for “$4,800”.
Pub. L. 87–2931961— inserted “and including service, performed as a volunteer or volunteer leader within the meaning of the Peace Corps Act, to which the provisions of section 3121(p) are applicable,” after “section 3121(m)(1) are applicable,”.
Pub. L. 85–8661958— substituted “section” for “subsection” wherever appearing.
Pub. L. 85–840 substituted “$4,800” for $4,200”.
section 3121(m)(1) of this titlesection 3111 of this title1956—Act , included taxes with respect to service, performed as a member of a uniformed service, to which provisions of are applicable, and authorized payment of tax imposed under from appropriations available for pay of members of the uniformed service.
1954—Act , § 202(c), substituted “$4,200” for “$3,600”.
Act , § 203(a), inserted provisions making section applicable to services performed by a civilian employee in the Coast Guard Exchanges or certain other activities at Coast Guard installations.
Statutory Notes and Related Subsidiaries
Effective Date of 1994 Amendment
Pub. L. 103–296section 319(c) of Pub. L. 103–296section 1402 of this titleAmendment by applicable with respect to service performed after calendar quarter following calendar quarter in which , occurs, see , set out as a note under .
Effective Date of 1993 Amendment
Pub. L. 103–66section 13207(e) of Pub. L. 103–66section 1402 of this titleAmendment by applicable to 1994 and later calendar years, see , set out as a note under .
Effective Date of 1990 Amendment
Pub. L. 101–508section 11331(e) of Pub. L. 101–508section 1402 of this titleAmendment by applicable to 1991 and later calendar years, see , set out as a note under .
Effective Date of 1988 Amendment
Pub. L. 100–647, title VIII, § 8015(a)(3)102 Stat. 3791
Effective Date of 1986 Amendment
Pub. L. 99–272section 13205(d)(1) of Pub. L. 99–272section 3121 of this titleAmendment by applicable to services performed after , see , set out as a note under .
Effective Date of 1982 Amendment
Pub. L. 97–248section 278(c)(1) of Pub. L. 97–248section 3121 of this titleAmendment by applicable to remuneration paid after , see , set out as a note under .
Effective Date of 1976 Amendment
Pub. L. 94–455section 1903(d) of Pub. L. 94–455section 3101 of this titleAmendment by applicable with respect to wages paid after , see , set out as a note under .
Effective Date of 1973 Amendments
Pub. L. 93–233section 5(e) of Pub. L. 93–233section 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. 93–66section 203(e) of Pub. L. 93–66section 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 Amendment
Pub. L. 92–336section 203(c) of Pub. L. 92–336section 409 of Title 42Amendment by applicable only with respect to remuneration paid after December 1972, see , set out as a note under , The Public Health and Welfare.
Effective Date of 1971 Amendment
Pub. L. 92–5section 203(c) of Pub. L. 92–5section 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 1968 Amendment
Pub. L. 90–248section 108(c) of Pub. L. 90–248section 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.
Effective Date of 1965 Amendment
Pub. L. 89–97section 320(c) of Pub. L. 89–97section 3121 of this titleAmendment by applicable with respect to remuneration paid after December, 1965, see , set out as a note under .
Effective Date of 1961 Amendment
Pub. L. 87–293section 202(c) of Pub. L. 87–293section 3121 of this titleAmendment by applicable with respect to service performed after , but in the case of persons serving under the Peace Corps agency established by executive order applicable with respect to service performed on or after the effective date of enrollment, see , set out as a note under .
Effective Date of 1958 Amendment
Pub. L. 85–840section 402(e) of Pub. L. 85–840section 3121 of this titleAmendment by applicable only with respect to remuneration paid after 1958, see , set out as a note under .
Effective Date of 1956 Amendment
act Aug. 1, 1956, ch. 837, title VI, § 603(a)70 Stat. 887Amendment by act , effective , see , .
Effective Date of 1954 Amendment
section 1401 of this titleAmendment by section 202(c) of act , applicable only with respect to remuneration paid after 1954, see section 202(d) of act , set out as a note under .
Act Sept. 1, 1954, ch. 1206, title II, § 203(b)68 Stat. 1091
Repeals; Amendments and Application of Amendment Unaffected
Section 202(a)(3) of Pub. L. 87–293Pub. L. 89–572, § 5(a)80 Stat. 765section 5(b) of Pub. L. 89–572section 2515 of Title 22, 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.