Public Law 119-73 (01/23/2026)

26 U.S.C. § 3128

Short title

This chapter may be cited as the “Federal Insurance Contributions Act.”

Aug. 16, 1954, ch. 73668A Stat. 429Pub. L. 86–778, title I, § 103(q)(1)74 Stat. 939Pub. L. 99–509, title IX, § 9002(a)(1)100 Stat. 1970Pub. L. 100–647, title VIII, § 8007(a)(1)102 Stat. 3781(, , § 3125; renumbered § 3126, , , ; renumbered § 3127, , , ; renumbered § 3128, , , .)

Statutory Notes and Related Subsidiaries

Effective Date of 1986 Amendment

Pub. L. 99–509section 418(e)(2) of Title 42section 9002(d) of Pub. L. 99–509section 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 , The Public Health and Welfare, see , set out as a note under .