States
Except as otherwise provided in this section, in the case of the taxes imposed by sections 3101(b) and 3111(b) with respect to 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), the return and payment of such taxes may be made by the head of the agency or instrumentality having the control of such service, or by such agents as such head may designate. The person making such return may, for convenience of administration, make payments of the tax imposed under section 3111 with respect to the service of such individuals without regard to the contribution and benefit base limitation in section 3121(a)(1).
Guam
The return and payment of the taxes imposed by this chapter on the income of individuals who are officers or employees of the Government of Guam or any political subdivision thereof or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, and those imposed on such Government or political subdivision or instrumentality with respect to having such individuals in its employ, may be made by the Governor of Guam or by such agents as he may designate. The person making such return may, for convenience of administration, make payments of the tax imposed under section 3111 with respect to the service of such individuals without regard to the contribution and benefit base limitation in section 3121(a)(1).
American Samoa
The return and payment of the taxes imposed by this chapter on the income of individuals who are officers or employees of 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, and those imposed on such Government or political subdivision or instrumentality with respect to having such individuals in its employ, may be made by the Governor of American Samoa or by such agents as he may designate. The person making such return may, for convenience of administration, make payments of the tax imposed under section 3111 with respect to the service of such individuals without regard to the contribution and benefit base limitation in section 3121(a)(1).
District of Columbia
In the case of the taxes imposed by this chapter with respect to service performed in the employ of the District of Columbia or in the employ of any instrumentality which is wholly owned thereby, the return and payment of the taxes may be made by the Mayor of the District of Columbia or such agents as he may designate. The person making such return may, for convenience of administration, make payments of the tax imposed by section 3111 with respect to such service without regard to the contribution and benefit base limitation in section 3121(a)(1).
Pub. L. 86–778, title I, § 103(q)(1)74 Stat. 939 Pub. L. 89–97, title III79 Stat. 389 Pub. L. 90–248, title I, § 108(b)(4)81 Stat. 835 Pub. L. 92–5, title II, § 203(b)(4)85 Stat. 11 Pub. L. 92–336, title II, § 203(b)(4)86 Stat. 419 Pub. L. 93–66, title II, § 203(b)(4)87 Stat. 153 Pub. L. 93–233, § 5(b)(4)87 Stat. 954 Pub. L. 94–455, title XIX, § 1903(a)(5)90 Stat. 1807 Pub. L. 99–272, title XIII, § 13205(a)(2)(A)(i)100 Stat. 315 Pub. L. 101–508, title XI, § 11331(d)(2)104 Stat. 1388–468 Pub. L. 103–66, title XIII, § 13207(d)(4)107 Stat. 468 (Added , , ; amended , §§ 317(c)(1), (2), 320(b)(4), , , 393; , , ; , , ; , , ; , (d), , ; , (d), , ; , , ; , (ii), , ; , , ; , , .)
Editorial Notes
Prior Provisions
section 3128 of this titleA prior section 3125 was renumbered .
Amendments
Pub. L. 103–661993— which directed the amendment of this section by substituting “contribution and benefit base limitation” for “applicable contribution base limitation” without specifying where the substitution was to be made, was executed by making the substitution in subsecs. (a) to (d) to reflect the probable intent of Congress.
Pub. L. 101–5081990— substituted “applicable contribution base limitation” for “contribution and benefit base limitation” in subsecs. (a) to (d).
Pub. L. 99–2721986— inserted “States” in section catchline, added subsec. (a), and redesignated former subsecs. (a) to (c) as (b) to (d), respectively.
Pub. L. 94–4551976—Subsec. (c). substituted “Mayor of the District of Columbia or such agents as he may designate” for “Commissioners of the District of Columbia or such agents as they may designate”.
Pub. L. 93–233, § 5(b)(4)1973—, effective with respect to remuneration paid after 1973, substituted “$13,200” for “$12,600” wherever appearing.
Pub. L. 93–233, § 5(d)section 5(e) of Pub. L. 93–233section 409 of Title 42section 203(b)(4)(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 1973 Amendment note hereunder) substituting “$13,200” for “$12,600”.
Pub. L. 93–66, § 203(b)(4), effective with respect to remuneration paid after 1973, substituted “$12,600” for “$12,000” wherever appearing.
Pub. L. 93–66, § 203(d)section 203(e) of Pub. L. 93–66section 409 of Title 42section 203(b)(4)(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)(4)(A)1972—, substituted “$10,800” for “$9,000” wherever appearing.
Pub. L. 92–336, § 203(b)(4)(B), effective with respect to remuneration paid after 1973, substituted “$12,000” for “$10,800” wherever appearing.
Pub. L. 92–336, § 203(b)(4)(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” wherever appearing.
Pub. L. 90–2481968— substituted “$7,800” for “$6,600” wherever appearing.
Pub. L. 89–97, § 320(b)(4)1965—Subsecs. (a), (b). , substituted “$6,600” for “$4,800”.
Pub. L. 89–97, § 317(c)(1)Subsec. (c). , added subsec. (c) and inserted reference to District of Columbia in section catchline.
Statutory Notes and Related Subsidiaries
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 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 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 317(g) of Pub. L. 89–97section 410 of Title 42Amendment by section 317(c)(1), (2) of 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 section 401 et seq. and 1395c et seq. of Title 42, The Public Health and Welfare, extended to officers and employees coming under provisions of such amendments, see , set out as a note under .
section 320(b)(4) of 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
42 U.S.C. 401section 103(v)(1) of Pub. L. 86–778section 402 of Title 42Section 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 an Effective Date of 1960 Amendment note under , The Public Health and Welfare.