26 U.S.C. § 3306 | Definitions

(a)

Employer

For purposes of this chapter—

(1)

In general

The term “employer” means, with respect to any calendar year, any person who—

(A)

during any calendar quarter in the calendar year or the preceding calendar year paid wages of $1,500 or more, or

(B)

on each of some 20 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.

For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).

(2)

Agricultural labor

In the case of agricultural labor, the term “employer” means, with respect to any calendar year, any person who—

(A)

during any calendar quarter in the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or

(B)

on each of some 20 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 10 individuals in employment in agricultural labor for some portion of the day.

(3)

Domestic service

In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term “employer” means, with respect to any calendar year, any person who during any calendar quarter in the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.

(4)

Special rule

A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.

(b)

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)

that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, 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 $7,000 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 workmen’s compensation law), or

(B)

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

(C)

death;

[(3)

Pub. L. 98–21, title III, § 324(b)(3)(B)Apr. 20, 198397 Stat. 124 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, or

(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 section 3121(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, or

(H)

1 So in original. The comma probably should be a semicolon.

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

(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)

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

[(8)

Pub. L. 98–21, title III, § 324(b)(3)(B)Apr. 20, 198397 Stat. 124 Repealed. , , ]

(9)

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));

(10)

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;

(11)

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

[(12)

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

(13)

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);

(14)

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;

(15)

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;

(16)

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;

(17)

any payment made to or for the benefit of an employee if at the time of such payment it is reasonable to believe that the employee will be able to exclude such payment from income under section 106(b);

(18)

(19)

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

(20)

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

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. 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.

(c)

Employment

For purposes of this chapter, the term “employment” means any service performed prior to 1955, which was employment for purposes of subchapter C of chapter 9 of the Internal Revenue Code of 1939 under the law applicable to the period in which such service was performed, and (A) any service, of whatever nature, performed after 1954 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, and (B) any service, of whatever nature, performed after 1971 outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer (as defined in subsection (j)(3)), except—

(1)

agricultural labor (as defined in subsection (k)) unless—

(A)

such labor is performed for a person who—

(i)

during any calendar quarter in the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or

(ii)

on each of some 20 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 10 or more individuals; and

(B)

such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act;

(2)

domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in any calendar quarter in the calendar year or the preceding calendar year;

(3)

service not in the course of the employer’s trade or business performed in any calendar quarter by an employee, unless the cash remuneration paid for such service is $50 or more and such service is performed by an individual who is regularly employed by such employer to perform such service. For purposes of this paragraph, an individual shall be deemed to be regularly employed by an employer during a calendar quarter only if—

(A)

on each of some 24 days during such quarter such individual performs for such employer for some portion of the day service not in the course of the employer’s trade or business, or

(B)

such individual was regularly employed (as determined under subparagraph (A)) by such employer in the performance of such service during the preceding calendar quarter;

(4)

service performed on or in connection with a vessel or aircraft not an American vessel or American aircraft, if the employee is employed on and in connection with such vessel or aircraft when outside the United States;

(5)

service performed by an individual in the employ of his son, daughter, or spouse, and service performed by a child under the age of 21 in the employ of his father or mother;

(6)

service performed in the employ of the United States Government or of an instrumentality of the United States which is—

(A)

wholly or partially owned by the United States, or

(B)

exempt from the tax imposed by section 3301 by virtue of any provision of law which specifically refers to such section (or the corresponding section of prior law) in granting such exemption;

(7)

service performed in the employ of a State, or any political subdivision thereof, or in the employ of an Indian tribe, or any instrumentality of any one or more of the foregoing which is wholly owned by one or more States or political subdivisions or Indian tribes; and any service performed in the employ of any instrumentality of one or more States or political subdivisions to the extent that the instrumentality is, with respect to such service, immune under the Constitution of the United States from the tax imposed by section 3301;

(8)

service performed in the employ of a religious, charitable, educational, or other organization described in section 501(c)(3) which is exempt from income tax under section 501(a);

(9)

45 U.S.C. 351 service performed by an individual as an employee or employee representative as defined in section 1 of the Railroad Unemployment Insurance Act ();

(10)

(A)

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 is less than $50, or

(B)

service performed in the employ of a school, college, or university, if such service is performed (i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or (ii) by the spouse of such a student, if such spouse is advised, at the time such spouse commences to perform such service, that (I) the employment of such spouse to perform such service is provided under a program to provide financial assistance to such student by such school, college, or university, and (II) such employment will not be covered by any program of unemployment insurance, or

(C)

service performed by an individual who is enrolled at a nonprofit or public educational institution which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where its educational activities are carried on as a student in a full-time program, taken for credit at such institution, which combines academic instruction with work experience, if such service is an integral part of such program, and such institution has so certified to the employer, except that this subparagraph shall not apply to service performed in a program established for or on behalf of an employer or group of employers, or

(D)

service performed in the employ of a hospital, if such service is performed by a patient of such hospital;

(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 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; and 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;

(14)

service performed by an individual for a person as an insurance agent or as an insurance solicitor, if all such service performed by such individual for such person is performed for remuneration solely by way of commission;

(15)

(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;

(16)

service performed in the employ of an international organization;

(17)

service performed by an individual in (or as an officer or member of the crew of a vessel while it is engaged in) the catching, taking, harvesting, cultivating, or farming of any kind of fish, shellfish, crustacea, sponges, seaweeds, or other aquatic forms of animal and vegetable life (including service performed by any such individual as an ordinary incident to any such activity), except—

(A)

service performed in connection with the catching or taking of salmon or halibut, for commercial purposes, and

(B)

service performed on or in connection with a vessel of more than 10 net tons (determined in the manner provided for determining the register tonnage of merchant vessels under the laws of the United States);

(18)

service described in section 3121(b)(20);

(19)

8 U.S.C. 1101(a)(15)(F) 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 (, (J), (M), or (Q)), and which is performed to carry out the purpose specified in subparagraph (F), (J), (M), or (Q), as the case may be;

(20)

service performed by a full time student (as defined in subsection (q)) in the employ of an organized camp—

(A)

if such camp—

(i)

did not operate for more than 7 months in the calendar year and did not operate for more than 7 months in the preceding calendar year, or

(ii)

had average gross receipts for any 6 months in the preceding calendar year which were not more than 33⅓ percent of its average gross receipts for the other 6 months in the preceding calendar year; and

(B)

if such full time student performed services in the employ of such camp for less than 13 calendar weeks in such calendar year; or

(21)

service performed by a person committed to a penal institution.

(d)

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 (c)(9).

(e)

State agency

For purposes of this chapter, the term “State agency” means any State officer, board, or other authority, designated under a State law to administer the unemployment fund in such State.

(f)

Unemployment fund

42 U.S.C. 1104For purposes of this chapter, the term “unemployment fund” means a special fund, established under a State law and administered by a State agency, for the payment of compensation. Any sums standing to the account of the State agency in the Unemployment Trust Fund established by section 904 of the Social Security Act, as amended (), shall be deemed to be a part of the unemployment fund of the State, and no sums paid out of the Unemployment Trust Fund to such State agency shall cease to be a part of the unemployment fund of the State until expended by such State agency. An unemployment fund shall be deemed to be maintained during a taxable year only if throughout such year, or such portion of the year as the unemployment fund was in existence, no part of the moneys of such fund was expended for any purpose other than the payment of compensation (exclusive of expenses of administration) and for refunds of sums erroneously paid into such fund and refunds paid in accordance with the provisions of section 3305(b); except that—

(1)

an amount equal to the amount of employee payments into the unemployment fund of a State may be used in the payment of cash benefits to individuals with respect to their disability, exclusive of expenses of administration;

(2)

¹ the amounts specified by section 903(c)(2) or 903(d)(4) of the Social Security Act may, subject to the conditions prescribed in such section, be used for expenses incurred by the State for administration of its unemployment compensation law and public employment offices,

(3)

nothing in this subsection shall be construed to prohibit deducting any amount from unemployment compensation otherwise payable to an individual and using the amount so deducted to pay for health insurance, or the withholding of Federal, State, or local individual income tax, if the individual elected to have such deduction made and such deduction was made under a program approved by the Secretary of Labor;

(4)

amounts may be deducted from unemployment benefits and used to repay overpayments as provided in section 303(g) of the Social Security Act;

(5)

amounts may be withdrawn for the payment of short-time compensation under a short-time compensation program (as defined in subsection (v)); and

(6)

amounts may be withdrawn for the payment of allowances under a self-employment assistance program (as defined in subsection (t)).

(g)

Contributions

For purposes of this chapter, the term “contributions” means payments required by a State law to be made into an unemployment fund by any person on account of having individuals in his employ, to the extent that such payments are made by him without being deducted or deductible from the remuneration of individuals in his employ.

(h)

Compensation

For purposes of this chapter, the term “compensation” means cash benefits payable to individuals with respect to their unemployment.

(i)

Employee

For purposes of this chapter, the term “employee” has the meaning assigned to such term by section 3121(d), except that paragraph (4) and subparagraphs (B) and (C) of paragraph (3) shall not apply.

(j)

State, United States, and American employer

For purposes of this chapter—

(1)

State

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

(2)

United States

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

(3)

American employer

The term “American employer” means a person who is—

(A)

an individual who is a resident of the United States,

(B)

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

(C)

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

(D)

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

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

(k)

Agricultural labor

For purposes of this chapter, the term “agricultural labor” has the meaning assigned to such term by subsection (g) of section 3121, except that for purposes of this chapter subparagraph (B) of paragraph (4) of such subsection (g) shall be treated as reading:

“(B)

in the employ of a group of operators of farms (or a cooperative organization of which such operators are members) in the performance of service described in subparagraph (A), but only if such operators produced more than one-half of the commodity with respect to which such service is performed;”.

[(l)

Sept. 1, 1954, ch. 1212, § 4(c)68 Stat. 1135 Repealed. , ]

(m)

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.

(n)

Vessels operated by general agents of United States

Notwithstanding the provisions of subsection (c)(6), service performed by officers and members of the crew of a vessel which would otherwise be included as employment under subsection (c) shall not be excluded by reason of the fact that it is performed on or in connection with an American vessel—

(1)

owned by or bareboat chartered to the United States and

(2)

whose business is conducted by a general agent of the Secretary of Transportation.

For purposes of this chapter, each such general agent shall be considered a legal entity in his capacity as such general agent, separate and distinct from his identity as a person employing individuals on his own account, and the officers and members of the crew of such an American vessel whose business is conducted by a general agent of the Secretary of Transportation shall be deemed to be performing services for such general agent rather than the United States. Each such general agent who in his capacity as such is an employer within the meaning of subsection (a) shall be subject to all the requirements imposed upon an employer under this chapter with respect to service which constitutes employment by reason of this subsection.

(o)

Special rule in case of certain agricultural workers

(1)

Crew leaders who are registered or provide specialized agricultural labor

For purposes of this chapter, any individual who is a member of a crew furnished by a crew leader to perform agricultural labor for any other person shall be treated as an employee of such crew leader—

(A)

if—

(i)

such crew leader holds a valid certificate of registration under the Migrant and Seasonal Agricultural Worker Protection Act; or

(ii)

substantially all the members of such crew operate or maintain tractors, mechanized harvesting or crop-dusting equipment, or any other mechanized equipment, which is provided by such crew leader; and

(B)

if such individual is not an employee of such other person within the meaning of subsection (i).

(2)

Other crew leaders

For purposes of this chapter, in the case of any individual who is furnished by a crew leader to perform agricultural labor for any other person and who is not treated as an employee of such crew leader under paragraph (1)—

(A)

such other person and not the crew leader shall be treated as the employer of such individual; and

(B)

such other person shall be treated as having paid cash remuneration to such individual in an amount equal to the amount of cash remuneration paid to such individual by the crew leader (either on his behalf or on behalf of such other person) for the agricultural labor performed for such other person.

(3)

Crew leader

For purposes of this subsection, the term “crew leader” means an individual who—

(A)

furnishes individuals to perform agricultural labor for any other person,

(B)

pays (either on his behalf or on behalf of such other person) the individuals so furnished by him for the agricultural labor performed by them, and

(C)

has not entered into a written agreement with such other person under which such individual is designated as an employee of such other person.

(p)

Concurrent employment by two or more employers

For purposes of sections 3301, 3302, and 3306(b)(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.

(q)

Full time student

For purposes of subsection (c)(20), an individual shall be treated as a full time student for any period—

(1)

during which the individual is enrolled as a full time student at an educational institution, or

(2)

which is between academic years or terms if—

(A)

the individual was enrolled as a full time student at an educational institution for the immediately preceding academic year or term, and

(B)

there is a reasonable assurance that the individual will be so enrolled for the immediately succeeding academic year or term after the period described in subparagraph (A).

(r)

Treatment of certain deferred compensation and salary reduction arrangements

(1)

Certain employer contributions treated as wages

Nothing in any paragraph of subsection (b) (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

(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.

(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 (b)(5).

(s)

Tips treated as wages

For purposes of this chapter, the term “wages” includes tips which are—

(1)

received while performing services which constitute employment, and

(2)

included in a written statement furnished to the employer pursuant to section 6053(a).

(t)

Self-employment assistance program

For the purposes of this chapter, the term “self-employment assistance program” means a program under which—

(1)

individuals who meet the requirements described in paragraph (3) are eligible to receive an allowance in lieu of regular unemployment compensation under the State law for the purpose of assisting such individuals in establishing a business and becoming self-employed;

(2)

the allowance payable to individuals pursuant to paragraph (1) is payable in the same amount, at the same interval, on the same terms, and subject to the same conditions, as regular unemployment compensation under the State law, except that—

(A)

State requirements relating to availability for work, active search for work, and refusal to accept work are not applicable to such individuals;

(B)

State requirements relating to disqualifying income are not applicable to income earned from self-employment by such individuals; and

(C)

such individuals are considered to be unemployed for the purposes of Federal and State laws applicable to unemployment compensation,

as long as such individuals meet the requirements applicable under this subsection;

(3)

individuals may receive the allowance described in paragraph (1) if such individuals—

(A)

are eligible to receive regular unemployment compensation under the State law, or would be eligible to receive such compensation except for the requirements described in subparagraph (A) or (B) of paragraph (2);

(B)

are identified pursuant to a State worker profiling system as individuals likely to exhaust regular unemployment compensation; and

(C)

are participating in self-employment assistance activities which—

(i)

include entrepreneurial training, business counseling, and technical assistance; and

(ii)

are approved by the State agency; and

(D)

are actively engaged on a full-time basis in activities (which may include training) relating to the establishment of a business and becoming self-employed;

(4)

the aggregate number of individuals receiving the allowance under the program does not at any time exceed 5 percent of the number of individuals receiving regular unemployment compensation under the State law at such time;

(5)

the program does not result in any cost to the Unemployment Trust Fund (established by section 904(a) of the Social Security Act) in excess of the cost that would be incurred by such State and charged to such Fund if the State had not participated in such program; and

(6)

the program meets such other requirements as the Secretary of Labor determines to be appropriate.

(u)

Indian tribe

25 U.S.C. 5304(e)For purposes of this chapter, the term “Indian tribe” has the meaning given to such term by section 4(e) of the Indian Self-Determination and Education Assistance Act (), and includes any subdivision, subsidiary, or business enterprise wholly owned by such an Indian tribe.

(v)

Short-time compensation program

For purposes of this section, the term “short-time compensation program” means a program under which—

(1)

the participation of an employer is voluntary;

(2)

an employer reduces the number of hours worked by employees in lieu of layoffs;

(3)

such employees whose workweeks have been reduced by at least 10 percent, and by not more than the percentage, if any, that is determined by the State to be appropriate (but in no case more than 60 percent), are not disqualified from unemployment compensation;

(4)

the amount of unemployment compensation payable to any such employee is a pro rata portion of the unemployment compensation which would otherwise be payable to the employee if such employee were unemployed;

(5)

such employees meet the availability for work and work search test requirements while collecting short-time compensation benefits, by being available for their workweek as required by the State agency;

(6)

eligible employees may participate, as appropriate, in training (including employer-sponsored training or worker training funded under the Workforce Innovation and Opportunity Act) to enhance job skills if such program has been approved by the State agency;

(7)

the State agency shall require employers to certify that if the employer provides health benefits and retirement benefits under a defined benefit plan (as defined in section 414(j)) or contributions under a defined contribution plan (as defined in section 414(i)) to any employee whose workweek is reduced under the program that such benefits will continue to be provided to employees participating in the short-time compensation program under the same terms and conditions as though the workweek of such employee had not been reduced or to the same extent as other employees not participating in the short-time compensation program;

(8)

the State agency shall require an employer to submit a written plan describing the manner in which the requirements of this subsection will be implemented (including a plan for giving advance notice, where feasible, to an employee whose workweek is to be reduced) together with an estimate of the number of layoffs that would have occurred absent the ability to participate in short-time compensation and such other information as the Secretary of Labor determines is appropriate;

(9)

the terms of the employer’s written plan and implementation shall be consistent with employer obligations under applicable Federal and State laws; and

(10)

upon request by the State and approval by the Secretary of Labor, only such other provisions are included in the State law that are determined to be appropriate for purposes of a short-time compensation program.

Aug. 16, 1954, ch. 736 68A Stat. 447 Sept. 1, 1954, ch. 1212 68 Stat. 1130 Pub. L. 86–70, § 22(a)June 25, 195973 Stat. 146 Pub. L. 86–624, § 18(d)July 12, 196074 Stat. 416 Pub. L. 86–778, title VSept. 13, 196074 Stat. 983 Pub. L. 87–256, § 110(f)Sept. 21, 196175 Stat. 537 Pub. L. 87–792, § 7(k)Oct. 10, 196276 Stat. 830 Pub. L. 88–650, § 4(c)Oct. 13, 196478 Stat. 1077 Pub. L. 90–248, title V, § 504(b)Jan. 2, 196881 Stat. 935 Pub. L. 91–53, § 1Aug. 7, 196983 Stat. 91 Pub. L. 91–373, title IAug. 10, 197084 Stat. 696 Pub. L. 94–455, title XIXOct. 4, 197690 Stat. 1810 Pub. L. 94–566, title IOct. 20, 197690 Stat. 2667–2669 Pub. L. 95–216, title III, § 314(b)Dec. 20, 197791 Stat. 1536 Pub. L. 95–472, § 3(a)Oct. 17, 197892 Stat. 1333 Pub. L. 95–600, title I, § 164(b)(2)Nov. 6, 197892 Stat. 2813 Pub. L. 96–84, § 4(a)Oct. 10, 197993 Stat. 654 Pub. L. 96–222, title I, § 101(a)(10)(B)(ii)Apr. 1, 198094 Stat. 201 Pub. L. 96–499, title XI, § 1141(b)Dec. 5, 198094 Stat. 2694 Pub. L. 97–34, title I, § 124(e)(2)(A)Aug. 13, 198195 Stat. 200 Pub. L. 97–248, title IISept. 3, 198296 Stat. 554 Pub. L. 98–21, title IIIApr. 20, 198397 Stat. 123 Pub. L. 98–135, title IIOct. 24, 198397 Stat. 860 Pub. L. 98–369, div. A, title IV, § 491(d)(37)oJuly 18, 198498 Stat. 851 Pub. L. 99–272, title XII, § 12401(b)(2)Apr. 7, 1986100 Stat. 297 Pub. L. 99–509, title IX, § 9002(b)(2)(B)Oct. 21, 1986100 Stat. 1971 Pub. L. 99–514, title I, § 122(e)(3)Oct. 22, 1986100 Stat. 2112 Pub. L. 99–595Oct. 31, 1986100 Stat. 3348 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. 102–318, title III, § 303(a)July 3, 1992106 Stat. 297 Pub. L. 103–182, title V, § 507(a)Dec. 8, 1993107 Stat. 2153 Pub. L. 103–296, title III, § 320(a)(1)(E)Aug. 15, 1994108 Stat. 1535 Pub. L. 103–465, title VII, § 702(c)(2)Dec. 8, 1994108 Stat. 4997 Pub. L. 104–188, title IAug. 20, 1996110 Stat. 1773 Pub. L. 104–191, title III, § 301(c)(2)(B)Aug. 21, 1996110 Stat. 2049 Pub. L. 105–33, title V, § 5406(a)Aug. 5, 1997111 Stat. 605 Pub. L. 106–554, § 1(a)(7) [title I, § 166(a), (d)]Dec. 21, 2000114 Stat. 2763 Pub. L. 107–147, title II, § 209(d)(1)Mar. 9, 2002116 Stat. 33 Pub. L. 108–121, title I, § 106(b)(3)Nov. 11, 2003117 Stat. 1339 Pub. L. 108–173, title XII, § 1201(d)(2)(B)Dec. 8, 2003117 Stat. 2477 Pub. L. 108–357, title II, § 251(a)(3)Oct. 22, 2004118 Stat. 1458 Pub. L. 108–375, div. A, title V, § 585(b)(2)(C)Oct. 28, 2004118 Stat. 1932 Pub. L. 110–245, title I, § 115(b)June 17, 2008122 Stat. 1636 Pub. L. 112–96, title II, § 2161(a)(1)Feb. 22, 2012126 Stat. 171 Pub. L. 113–295, div. A, title II, § 221(a)(19)(B)(vi)Dec. 19, 2014128 Stat. 4040 Pub. L. 114–92, div. C, title XXXV, § 3503Nov. 25, 2015129 Stat. 1219 Pub. L. 115–141, div. U, title IV, § 401(a)(212)Mar. 23, 2018132 Stat. 1194 Pub. L. 116–136, div. A, title II, § 2108(f)Mar. 27, 2020134 Stat. 329(, ; , §§ 1, 4(c), , 1135; , , ; , , ; , §§ 531(c), 532–534, 543(a), , , 984, 986; , , ; , , ; , , ; , , ; , , ; , §§ 101(a), 102(a), 103(a), 105(a), (b), 106(a), title III, § 302, , , 697, 699, 700, 713; , §§ 1903(a)(16), 1906(b)(13)(C), , , 1834; , §§ 111 (a), (b), 112(a), 113(a), 114(a), 116(b), title II, § 211(a), , , 2672, 2676; , , ; , , ; , , ; , (b), , ; , , ; , , ; , title VIII, § 822(a), , , 351; , §§ 271(a), 276(a)(1), (b)(1), (2), 277, , , 558, 559; , §§ 324(b)(1)–(4)(B), 327(c), 328(c), , , 124, 127, 128; , §§ 201(a), 202, , ; , title V, § 531(d)(3), div. B, title VI, § 2661()(4), , , 884, 1159; , title XIII, § 13303(a), , , 327; , , ; , title XI, §§ 1108(g)(8), 1151(d)(2)(B), title XVIII, §§ 1884(3), 1899A(44), (45), , , 2435, 2505, 2919, 2961; , , ; , §§ 1001(d)(2)(C)(iii), (g)(4)(B)(ii), 1011B(a) (22)(C), (23)(A), 1018(u)(50), title VIII, § 8016(a)(3)(B), , , 3352, 3486, 3593, 3792; , , ; , title IV, § 401(a)(2), title V, § 521(b)(35), , , 298, 312; , (b)(2), , , 2154; , , ; , , ; , §§ 1203(a), 1421(b)(8)(C), 1704(t)(10), , , 1798, 1888; , , ; , , ; , , , 2763A–627; , , ; , , ; , , ; , title III, § 320(b)(3), , , 1473; , , ; , , ; , (b)(1)(B), , , 172; , , ; , , ; –(215), , ; , , .)

Editorial Notes

References in Text

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. (b)(5)(F), is classified to , Labor.

section 7851(a)(3) of this title section 1 of this title section 7851(e) of this titleSubchapter C of chapter 9 of the Internal Revenue Code of 1939, referred to in subsec. (c), was comprised of sections 1600 to 1611 of former Title 26, Internal Revenue Code. Subchapter C of chapter 9 was repealed by . For table of comparisons of the 1939 Code to the 1986 Code, see table I preceding . 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.

Sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act, referred to in subsec. (c)(1)(B), are classified to sections 1184(c) and 1101(a)(15)(H), respectively, of Title 8, Aliens and Nationality.

Sections 303(g), 903(c)(2), (d)(4), and 904(a) of the Social Security Act, referred to in subsecs. (f)(2), (4) and (t)(5), are classified to sections 503(g), 1103(c)(2), (d)(4), and 1104(a), respectively, of Title 42, The Public Health and Welfare.

oPub. L. 97–470Jan. 14, 198396 Stat. 2584 section 1801 of Title 29The Migrant and Seasonal Agricultural Worker Protection Act, referred to in subsec. ()(1)(A)(i), is , , , which is classified generally to chapter 20 (§ 1801 et seq.) of Title 29, Labor. For complete classification of this Act to the Code, see Short Title note set out under and Tables.

Pub. L. 113–128July 22, 2014128 Stat. 1425 section 3101 of Title 29The Workforce Innovation and Opportunity Act, referred to in subsec. (v)(6), is , , , which enacted chapter 32 (§ 3101 et seq.) of Title 29, Labor, repealed chapter 30 (§ 2801 et seq.) of Title 29 and chapter 73 (§ 9201 et seq.) of Title 20, Education, and made amendments to numerous other sections and notes in the Code. For complete classification of this Act to the Code, see Short Title note set out under and Tables.

Amendments

Pub. L. 116–1362020—Subsec. (v)(6). substituted “Workforce Innovation and Opportunity Act” for “Workforce Investment Act of 1998”.

Pub. L. 115–141, § 401(a)(212)2018—Subsec. (b)(5)(F). , substituted comma for semicolon at end.

Pub. L. 115–141, § 401(a)(213)Subsec. (c)(19). , substituted “service” for “Service”.

Pub. L. 115–141, § 401(a)(214)25 U.S.C. 5304(e)25 U.S.C. 450b(e)Subsec. (u). , substituted “” for “”.

Pub. L. 115–141, § 401(a)(215)Subsec. (v). , substituted “this section” for “this part” in introductory provisions.

Pub. L. 114–922015—Subsec. (n). substituted “Secretary of Transportation” for “Secretary of Commerce” in par. (2) and concluding provisions.

Pub. L. 113–2952014—Subsec. (b)(12). struck out par. (12) 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. 112–96, § 2161(b)(1)(B)(i)2012—Subsec. (f)(5). , added par. (5) and struck out former par. (5) relating to short-time compensation which read as follows: “amounts may be withdrawn for the payment of short-time compensation under a plan approved by the Secretary of Labor; and”. Former par. (5) relating to self-employment assistance program redesignated (6).

Pub. L. 112–96, § 2161(b)(1)(B)(ii)Subsec. (f)(6). , redesignated par. (5) relating to self-employment assistance program as (6).

Pub. L. 112–96, § 2161(a)(1)Subsec. (v). , added subsec. (v).

Pub. L. 110–2452008—Subsec. (b)(20). added par. (20).

Pub. L. 108–3752004—Subsec. (b)(13). substituted “134(b)(4), or 134(b)(5)” for “or 134(b)(4)”.

Pub. L. 108–357, § 320(b)(3)Subsec. (b)(16). , inserted “108(f)(4),” after “74(c),”.

Pub. L. 108–357, § 251(a)(3)Subsec. (b)(19). , added par. (19).

Pub. L. 108–1212003—Subsec. (b)(13). substituted “, 129, or 134(b)(4)” for “or 129”.

Pub. L. 108–173Subsec. (b)(18). added par. (18).

Pub. L. 107–1472002—Subsec. (f)(2). inserted “or 903(d)(4)” before “of the Social Security Act”.

Pub. L. 106–554, § 1(a)(7) [title I, § 166(a)]2000—Subsec. (c)(7). , inserted “or in the employ of an Indian tribe,” after “service performed in the employ of a State, or any political subdivision thereof,” and “or Indian tribes” after “wholly owned by one or more States or political subdivisions”.

Pub. L. 106–554, § 1(a)(7) [title I, § 166(d)]Subsec. (u). , added subsec. (u).

Pub. L. 105–331997—Subsec. (c)(21). added par. (21).

Pub. L. 104–191Subsec. (b)(17). added par. (17).

Pub. L. 104–188, § 1203(a)January 1, 1995Subsec. (c)(1)(B). , struck out “before ,” after “labor performed”.

Pub. L. 104–188, § 1704(t)(10)Subsec. (k). , inserted a period at end.

Pub. L. 103–2961994—Subsec. (c)(19). substituted “(J), (M), or (Q)” for “(J), or (M)” wherever appearing.

Pub. L. 103–465Subsec. (f)(3) to (5). added par. (3) and redesignated former pars. (3) and (4) as (4) and (5) relating to payment of short-time compensation, respectively.

Pub. L. 103–182, § 507(b)(2)1993—Subsec. (f)(5). , added par. (5).

Pub. L. 103–182, § 507(a)Subsec. (t). , added subsec. (t).

Pub. L. 102–318, § 303(a)1992—Subsec. (c)(1)(B). , substituted “1995” for “1993”.

Pub. L. 102–318, § 401(a)(2)Subsec. (f)(4). , added par. (4).

Pub. L. 102–318, § 521(b)(35)Subsec. (r)(1)(A). , substituted “402(e)(3)” for “402(a)(8)”.

Pub. L. 100–647, § 1011B(a)(23)(A)1988—Subsec. (b)(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, § 1001(g)(4)(B)(ii)Subsec. (b)(9). , inserted “(determined without regard to section 274(n))” after “section 217”.

Pub. L. 100–647, § 1018(u)(50)Pub. L. 99–272, § 13303(a)Subsec. (c)(1)(B). , amended , see 1986 Amendment notes below.

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

Pub. L. 100–647, § 8016(a)(3)(B)Subsec. (i). , substituted “paragraph (4) and subparagraphs (B) and (C) of paragraph (3)” for “paragraph (3) and subparagraphs (B) and (C) of paragraph (4)”.

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

Pub. L. 99–514, § 1899A(44)1986—Subsec. (b)(2)(A). , substituted “workmen’s compensation” for “workman’s compensation”.

Pub. L. 99–514, § 1108(g)(8)Subsec. (b)(5)(C). , added subpar. (C) and struck out former subpar. (C) which 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)(B)Subsec. (b)(5)(G). , added subpar. (G).

Pub. L. 99–514, § 1899A(45)Subsec. (b)(13). , substituted a semicolon for a comma.

Pub. L. 99–514, § 122(e)(3)Subsec. (b)(16). , inserted reference to section 74(c).

Pub. L. 99–595January 1, 1993January 1, 1988Subsec. (c)(1)(B). substituted “” for “”.

Pub. L. 99–272, § 13303(a)Pub. L. 100–647, § 1018(u)(50)January 1, 1988January 1, 1986, as amended by , substituted “” for “”.

Pub. L. 99–272, § 12401(b)(2)Subsec. (f)(3). , added par. (3).

Pub. L. 99–509Subsec. (i). substituted “paragraph (3) and subparagraphs (B) and (C) of paragraph (4)” for “subparagraphs (B) and (C) of paragraph (3)”.

oPub. L. 99–514, § 1884(3)Subsec. ()(1)(A)(i). , substituted “Migrant and Seasonal Agricultural Worker Protection Act” for “Farm Labor Contractor Registration Act of 1963”.

Pub. L. 98–369, § 531(d)(3)(A)1984—Subsec. (b). , in provisions preceding par. (1), inserted “(including benefits)”.

Pub. L. 98–369, § 491(d)(37)Subsec. (b)(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)(3)(B)Subsec. (b)(16). , added par. (16).

Pub. L. 98–369, § 2661oSubsec. (r)(1)(B). ()(4), substituted “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)” for “section 414(h)(2)”.

Pub. L. 98–369, § 1073(a)Subsec. (s). , added subsec. (s).

Pub. L. 98–21, § 327(c)(4)1983—Subsec. (b). , added sentence at end providing 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(b)(4)(B), added sentence at end providing that, except as otherwise provided in regulations prescribed by the Secretary, any third party which makes a payment included in wages solely by reason of parenthetical text contained in subpar. (A) of par. (2) shall be treated for purposes of this chapter and chapter 22 as the employer with respect to such wages.

Pub. L. 98–21, § 324(b)(3)(A)Subsec. (b)(2). , (4)(A), struck out “(A) retirement or”, redesignated subpars. (B) to (D) as (A) to (C), respectively, and in subpar. (A), as so redesignated, substituted “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)” for “sickness or accident disability”.

Pub. L. 98–21, § 324(b)(3)(B)Subsec. (b)(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(c)Subsec. (b)(5)(D). , substituted “section 219(b)(2)” for “section 219”.

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

Pub. L. 98–21, § 324(b)(3)(B)Subsec. (b)(8). , struck out par. (8) which related to any payment (other than vacation or sick pay) made to an employee after the month in which he attained the age of 65, if he did not work for the employer in the period for which such payment was made.

Pub. L. 98–21, § 324(b)(3)(C)Subsec. (b)(10)(A). , struck out cl. (iii) which related to retirement after attaining an age specified in the plan referred to in subpar. (B) or in a pension plan of the employer.

Pub. L. 98–21, § 327(c)(1)Subsec. (b)(14). –(3), added par. (14).

Pub. L. 98–135, § 201(a)Subsec. (b)(15). , added par. (15).

Pub. L. 98–135, § 202Subsec. (c)(1)(B). , substituted “1986” for “1984”.

Pub. L. 98–21, § 324(b)(1)Subsec. (r). , added subsec. (r).

Pub. L. 97–248, § 271(a)1982—Subsec. (b)(1). , substituted “$7,000” for “$6,000” wherever appearing.

Pub. L. 97–248, § 277Subsec. (c)(1)(B). , substituted “1984” for “1982”.

Pub. L. 97–248, § 276(a)(1)Subsec. (c)(10)(C). , struck out “under the age of 22” after “service performed by an individual”.

Pub. L. 97–248, § 276(b)(1)Subsec. (c)(20). , added par. (20).

Pub. L. 97–248, § 276(b)(2)Subsec. (q). , added subsec. (q).

Pub. L. 97–34, § 124(e)(2)(A)1981—Subsec. (b)(13). , substituted “section 127 or 129” for “section 127”.

Pub. L. 97–34, § 822(a)Subsec. (c)(18), (19). , added par. (18) and redesignated former par. (18) as (19).

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

Pub. L. 96–499Subsec. (b)(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” following subpar. (B).

Pub. L. 96–84, § 4(b)January 1, 19801979—Subsec. (c)(1)(A). , substituted “including labor performed by an alien” for “not taking into account labor performed before , by an alien” in parenthetical text of cls. (i) and (ii).

Pub. L. 96–84, § 4(a)January 1, 1982January 1, 1980Subsec. (c)(1)(B). , substituted “” for “”.

Pub. L. 95–4721978—Subsec. (b)(12). added par. (12).

Pub. L. 95–600Subsec. (b)(13). added par. (13).

Pub. L. 95–2161977—Subsec. (p). added subsec. (p).

Pub. L. 94–566, § 114(a)1976—Subsec. (a). , redesignated existing provisions, consisting of an introductory phrase and pars. (1) and (2), as par. (1), consisting of an introductory phrase and subpars. (A) and (B), inserted provisions following subpar. (B) as so redesignated, and added pars. (2), (3), and (4).

Pub. L. 94–566, § 211(a)Subsec. (b)(1). , substituted “$6,000” for “$4,200” wherever appearing.

Pub. L. 94–566, § 111(a)Subsec. (b)(11). , added par. (11).

Pub. L. 94–566, § 116(b)(1)Subsec. (c). , struck out “or in the Virgin Islands” after “agreement relating to unemployment compensation” in parenthetical provisions of cl. (B) preceding par. (1).

Pub. L. 94–566, § 111(b)Subsec. (c)(1). , inserted “unless” after “subsection (k))” and added subpars. (A) and (B).

Pub. L. 94–566, § 113(a)Subsec. (c)(2). , inserted “unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in any calendar quarter in the calendar year or the preceding calendar year” after “sorority”.

Pub. L. 94–455, § 1903(a)(16)(A)52 Stat. 1094 45 U.S.C. 351Subsec. (c)(9). , struck out “, 1095;” before “”.

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

Pub. L. 94–455, § 1903(a)(16)(B)8 U.S.C. 1101(a)(15)(F)Subsec. (c)(18). , inserted “( or (J))” after “Immigration and Nationality Act, as amended”.

Pub. L. 94–455, § 1903(a)(16)(C)49 Stat. 640 52 Stat. 1104 42 U.S.C. 1104Subsec. (f). , struck out “; , 1105;” before “”.

Pub. L. 94–566, § 116(b)(2)Subsec. (j). , inserted reference to the Virgin Islands in pars. (1) and (2) and in provisions following par. (3).

Pub. L. 94–455, § 1903(a)(16)(D)July 1, 1953Subsec. (n). , struck out “on or after ,” after “service performed”.

oPub. L. 94–566, § 112(a)oSubsec. (). , added subsec. ().

Pub. L. 91–373, § 101(a)1970—Subsec. (a). , expanded definition of “employer” by reducing from 4 to 1 the number of individuals which a person had to employ on each of some 20 days during the calendar year or the preceding calendar year in order to qualify as an employer and inserted provisions making a person an employer who paid wages of $1,500 or more during any calendar quarter in the calendar year or the preceding calendar year.

Pub. L. 91–373, § 302Subsec. (b)(1). , substituted “$4,200” for “$3,000”.

Pub. L. 91–373, § 105(a)Subsec. (c). , inserted reference to service performed after 1971 outside the United States by a citizen of the United States as an employee of an American employer.

Pub. L. 91–373, § 106(a)Subsec. (c)(10). , designated existing provisions of subpar. (B) as cl. (i) thereof and added cl. (ii) of subpar. (B) and subpars. (C) and (D).

Pub. L. 91–373, § 102(a)section 3121(d) of this titleSubsec. (i). , substituted meaning assigned “employee” by , except that subpars. (B) and (C) of par. (3) were not applicable, as meaning of “employee” for purposes of this chapter for a definition of “employee” as persons including officers of corporations but not including independent contractors under common law rules or persons not employees under such rules.

Pub. L. 91–373, § 105(b)Subsec. (j)(3). , inserted definition of “American employer”.

Pub. L. 91–373, § 103(a)section 3121 of this titleSubsec. (k). , substituted as definition of “agricultural labor” a simple reference to that term as defined, with a minor exception, in for a full definition of the term, the result of which, in view of the substance of section 3121, excluded from the definition of agricultural labor services performed in connection with the production or harvesting of maple sirup, maple sugar, or mushrooms, or the hatching of poultry unless performed on a farm, and provided a new series of tests to determine whether the handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering agricultural or horticultural commodities constitute agricultural labor.

Pub. L. 90–531969—Subsec. (a). made status of employer depend also on employment during preceding taxable year.

Pub. L. 90–2481968—Subsec. (b)(10). added par. (10).

Pub. L. 88–6501964—Subsec. (b)(9). added par. (9).

Pub. L. 87–7921962—Subsec. (b)(5). substituted “is a plan described in section 403(a)” for “meets the requirements of section 401(a)(3), (4), (5), and (6)” in subpar. (B), and added subpar. (C).

Pub. L. 87–2561961—Subsec. (c)(18). added par. (18).

Pub. L. 86–778, § 532(a)1960—Subsec. (c). , included employment on or in connection with an American aircraft within cl. (B) of the opening provisions.

Pub. L. 86–778, § 532(b)Subsec. (c)(4). , excluded service performed on or in connection with an aircraft that is not an American aircraft.

Pub. L. 86–778, § 531(c)Subsec. (c)(6). , substituted “wholly or partially owned” for “wholly owned” in cl. (A), and inserted “which specifically refers to such section (or the corresponding section of prior law) in granting such exemption” in cl. (B).

Pub. L. 86–778, § 533Subsec. (c)(8). , substituted “service performed in the employ of a religious, charitable, educational, or other organization described in section 501(c)(3) which is exempt from income tax under section 501(a)” for “service performed in the employ of a corporation, community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation.”

Pub. L. 86–778, § 534 section 501(c)(5) of this title section 501(a) of this titleSubsec. (c)(10). , struck out provisions which excepted from definition of “employment” service in connection with the collection of dues or premiums for a fraternal beneficiary society, order, or association which is preformed away from the home office or is ritualistic service in connection with any such society, order, or association, service performed in the employ of an agricultural or horticultural organization described in , service performed in the employ of a voluntary employees’ beneficiary association providing for the payment of life, sick, accident, or other benefits to members or their dependents or designated beneficiaries, and service performed in the employ of a school, college, or university, not exempt from income tax under if such service is performed by a student who is enrolled and regularly attending classes.

Pub. L. 86–778, § 543(a)Subsec. (j). , included the Commonwealth of Puerto Rico and struck out “Hawaii” from definition of “State”, defined “United States”, and inserted provisions requiring an individual who is a citizen of the Commonwealth of Puerto Rico (but not otherwise a citizen of the United States) to be considered for purposes of this section, as a citizen of the United States.

Pub. L. 86–624 struck out “Hawaii, and” before “the District of Columbia”.

Pub. L. 86–778, § 532(c)Subsec. (m). , included aircraft in heading and defined “American aircraft”.

Pub. L. 86–701959—Subsec. (j). struck out “Alaska,” before “Hawaii”.

Sept. 1, 19541954—Subsec. (a). Act , changed definition of employer from “eight or more” to “4 or more”.

lSept. 1, 1954lSubsec. (). Act , repealed subsec. () which related to certain employees of Bonneville Power Administrator.

Statutory Notes and Related Subsidiaries

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 2012 Amendment; Transition Provision

Pub. L. 112–96, title II, § 2161(a)(2)Feb. 22, 2012126 Stat. 172

“(2)

Effective date .—

Feb. 22, 2012Subject to paragraph (3), the amendment made by paragraph (1) [amending this section] shall take effect on the date of the enactment of this Act [].

“(3)

Transition period for existing programs .—

In the case of a State that is administering a short-time compensation program as of the date of the enactment of this Act and the State law cannot be administered consistent with the amendment made by paragraph (1), such amendment shall take effect on the earlier of—

“(A)

the date the State changes its State law in order to be consistent with such amendment; or

“(B)

the date that is 2 years and 6 months after the date of the enactment of this Act.”

, (3), , , provided that:

Effective Date of 2008 Amendment

Pub. L. 110–245 section 5 of Pub. L. 110–142 section 115(d) of Pub. L. 110–245 section 3121 of this titleAmendment by effective as if included in , 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)(3) 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)(3) 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 .

Effective Date of 2003 Amendments

Pub. L. 108–173Dec. 31, 2003section 1201(k) of Pub. L. 108–173 section 62 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

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 2000 Amendment; Transition Rule

Pub. L. 106–554, § 1(a)(7) [title I, § 166(e)]Dec. 21, 2000114 Stat. 2763

“(1)

Effective date .—

section 3309 of this titleDec. 21, 2000The amendments made by this section [amending this section and ] shall apply to service performed on or after the date of the enactment of this Act [].

“(2)

Transition rule .—

26 U.S.C. 3301For purposes of the Federal Unemployment Tax Act [ et seq.], service performed in the employ of an Indian tribe (as defined in section 3306(u) of the Internal Revenue Code of 1986 (as added by this section)) shall not be treated as employment (within the meaning of section 3306 of such Code) if—

“(A)

Dec. 21, 2000 it is service which is performed before the date of the enactment of this Act [] and with respect to which the tax imposed under the Federal Unemployment Tax Act has not been paid, and

“(B)

such Indian tribe reimburses a State unemployment fund for unemployment benefits paid for service attributable to such tribe for such period.”

, , , 2763A–628, provided that:

Effective Date of 1997 Amendment

Pub. L. 105–33, title V, § 5406(b)Aug. 5, 1997111 Stat. 605

January 1, 1994“The amendments made by this section [amending this section] shall apply with respect to service performed after .”

, , , provided that:

Effective Date of 1996 Amendments

Pub. L. 104–191Dec. 31, 1996section 301(j) of Pub. L. 104–191 section 62 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Pub. L. 104–188, title I, § 1203(b)Aug. 20, 1996110 Stat. 1773

December 31, 1994“The amendment made by subsection (a) [amending this section] shall apply to services performed after .”

, , , provided that:

section 1421(b)(8)(C) 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 .

Effective Date of 1994 Amendments

Pub. L. 103–465Dec. 31, 1996section 702(d) of Pub. L. 103–465 section 3304 of this titleAmendment by applicable to payments made after , see , set out as a note under .

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. 103–182, title V, § 507(e)Dec. 8, 1993107 Stat. 2154 Pub. L. 105–306, § 3Oct. 28, 1998112 Stat. 2926 section 507 of Pub. L. 103–182Dec. 8, 1993Pub. L. 116–113, title VI, § 601Jan. 29, 2020134 Stat. 78July 1, 2020, , , as amended by , , , which provided that took effect on , was repealed by , , , effective on the date the USMCA entered into force ().

Effective Date of 1992 Amendment

section 521(b)(35) of 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 1989 Amendment

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

section 1011B(a)(22)(C) of Pub. L. 100–647Jan. 1, 1989section 1011B(a)(22)(F) of Pub. L. 100–647 section 3121 of this titleAmendment by not applicable to any individual who separated from service with the employer before , see , set out as a note under .

Pub. L. 100–647, title I, § 1018(u)(50)Nov. 10, 1988102 Stat. 3593Apr. 7, 1986, , , provided that the amendment made by that section is effective .

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)(iii), (g)(4)(B)(ii), and 1011B(a)(23)(A) 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 8016(a)(3)(B) of Pub. L. 100–647Nov. 10, 198842 U.S.C. 301 section 8016(b) of Pub. L. 100–647 section 3111 of this titleAmendment by 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 .

Effective Date of 1986 Amendment

section 122(e)(3) 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)(8) 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)(B) 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 .

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 effective, except as otherwise provided, 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 .

Pub. L. 99–272Apr. 7, 1986section 12401(c) of Pub. L. 99–272 section 503 of Title 42Amendment by applicable to recoveries made on or after , and applicable with respect to overpayments made before, on, or after such date, see , set out as a note under .

Effective Date of 1984 Amendment

section 491(d)(37) 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)(3) 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 .

Pub. L. 98–369, div. A, title X, § 1073(b)July 18, 198498 Stat. 1053

“(1)

In general .—

January 1, 1986Except as provided in paragraph (2), the amendment made by subsection (a) [amending this section] shall take effect on .

“(2)

Exception for certain states .—

In the case of any State the legislature of which—

“(A)

July 18, 1984 did not meet in a regular session which begins during 1984 and after the date of the enactment of this Act [], and

“(B)

did not meet in a session which began before the date of the enactment of this Act and remained in session for at least 25 calendar days after such date of enactment,

January 1, 1987the amendment made by subsection (a) shall take effect on .”

, , , provided that:

Pub. L. 98–369, div. B, title VI, § 2661oJuly 18, 198498 Stat. 1159Jan. 1, 1985()(4), , , provided that the amendment made by that section is effective .

Effective Date of 1983 Amendments

Pub. L. 98–135, title II, § 201(b)Oct. 24, 198397 Stat. 860

Oct. 24, 1983“The amendments made by subsection (a) [amending this section] shall apply to remuneration paid after the date of the enactment of this Act [].”

, , , provided that:

Pub. L. 98–21Dec. 31, 1984Mar. 24, 1983section 324(d) of Pub. L. 98–21 section 3121 of this titleAmendment by section 324(b)(1)–(4)(B) of applicable to remuneration paid after , except for certain employer contributions made during 1984 under a qualified cash or deferred arrangement, and except in the case of an agreement with certain nonqualified deferred compensation plans in existence on , see set out as a note under .

Pub. L. 98–21Dec. 31, 1984section 327(d)(3) of Pub. L. 98–21 section 3121 of this titleAmendment by section 327(c)(1)–(3) of applicable to remuneration paid after , see , as amended, set out as a note under .

section 327(c)(4) of Pub. L. 98–21 26 U.S.C. 119Mar. 4, 1983section 327(d)(2) of Pub. L. 98–21 section 3121 of this titleAmendment by applicable to remuneration (other than amounts excluded under ) paid after , and to any such remuneration paid on or before such date which the employer treated as wages when paid, see , as amended, set out as a note under .

section 328(c) of Pub. L. 98–21Dec. 31, 1984section 328(d)(2) of Pub. L. 98–21 section 3121 of this titleAmendment by applicable to remuneration paid after , see , set out as a note under .

Effective and Termination Dates of 1982 Amendments

section 271(a) of Pub. L. 97–248Dec. 31, 1982section 271(d)(1) of Pub. L. 97–248 section 3301 of this titleAmendment by applicable to remuneration paid after , see , as amended, set out as a note under .

Pub. L. 97–248, title II, § 276(a)(2)Sept. 3, 198296 Stat. 558

Sept. 3, 1982“The amendment made by paragraph (1) [amending this section] shall apply with respect to services performed after the date of the enactment of this Act [].”

, , , provided that:

Pub. L. 97–248, title II, § 276(b)(3)Sept. 3, 198296 Stat. 559

December 31, 1982January 1, 1984“The amendments made by this subsection [amending this section] shall apply to remuneration paid after , and before .”

, , , provided that:

Effective Date of 1981 Amendment

section 124(e)(2)(A) of 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 an Effective Date of 1981 Amendment note under .

Pub. L. 97–34, title VIII, § 822(b)Aug. 13, 198195 Stat. 351 Pub. L. 97–362, title II, § 203Oct. 25, 198296 Stat. 1733 Pub. L. 98–369, div. A, title X, § 1074July 18, 198498 Stat. 1053 Pub. L. 99–272, title XIII, § 13303(c)(1)Apr. 7, 1986100 Stat. 327

December 31, 1980“The amendments made by subsection (a) [amending this section] shall apply to remuneration paid after .”

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

Effective Date of 1980 Amendments

Pub. L. 96–499 section 1141(c) of Pub. L. 96–499 section 3121 of this titleFor effective date of amendment by , see , set out as a note under .

Pub. L. 96–222Jan. 1, 1979section 101(b)(1)(E) of Pub. L. 96–222 section 3121 of this titleAmendment by applicable to payments made on or after , see , set out as a note under .

Effective Date of 1979 Amendment

Pub. L. 96–84, § 4(c)Oct. 10, 197993 Stat. 654

December 31, 1979“The amendments made by this section [amending this section] shall apply to remuneration paid after , for services performed after such date.”

, , , 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. 95–472Dec. 31, 1976section 3(d) of Pub. L. 95–472 section 3121 of this titleAmendment by applicable with respect to taxable years beginning after , see , set out as a note under .

Effective Date of 1977 Amendment

Pub. L. 95–216Dec. 31, 1978section 314(c) of Pub. L. 95–216 section 3121 of this titleAmendment by applicable with respect to wages paid after , see , set out as a note under .

Effective Date of 1976 Amendment

Pub. L. 94–566, title I, § 111(c)Oct. 20, 197690 Stat. 2667

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

, , , provided that:

Pub. L. 94–566, title I, § 112(b)Oct. 20, 197690 Stat. 2668

December 31, 1977“The amendment made by subsection (a) [amending this section] shall apply with respect to remuneration paid after , for services performed after such date.”

, , , provided that:

Pub. L. 94–566, title I, § 113(b)Oct. 20, 197690 Stat. 2669

December 31, 1977“The amendment made by subsection (a) [amending this section] shall apply with respect to remuneration paid after , for services performed after such date.”

, , , provided that:

Pub. L. 94–566, title I, § 114(c)Oct. 20, 197690 Stat. 2670

section 6157 of this titleDecember 31, 1977“The amendments made by this section [amending this section and ] shall apply with respect to remuneration paid after , for services performed after such date.”

, , , provided that:

section 116(b) of Pub. L. 94–566 section 116(f)(2) of Pub. L. 94–566 section 3304 of this titleAmendment by applicable with respect to remuneration paid after Dec. 31 of the year in which the Secretary of Labor approves for the first time an unemployment compensation law submitted to him by the Virgin Islands for approval, for services performed after such Dec. 31, see , set out as a note under .

Pub. L. 94–566, title II, § 211(d)(1)Oct. 20, 197690 Stat. 2677

December 31, 1977“The amendment made by subsection (a) [amending this section] shall apply to remuneration paid after .”

, , , provided that:

Effective Date of 1970 Amendment

Pub. L. 91–373, title I, § 101(c)(1)Aug. 10, 197084 Stat. 696

section 6157 of this titleDecember 31, 1971“The amendments made by subsections (a) and (b)(1) [amending this section and ] shall apply with respect to calendar years beginning after .”

, , , provided that:

Pub. L. 91–373, title I, § 102(c)Aug. 10, 197084 Stat. 696

December 31, 1971“The amendment made by subsection (a) [amending this section] shall apply with respect to remuneration paid after , for services performed after such date.”

, , , provided that:

Pub. L. 91–373, title I, § 103(b)Aug. 10, 197084 Stat. 697

December 31, 1971“The amendment made by subsection (a) [amending this section] shall apply with respect to remuneration paid after , for services performed after such date.”

, , , provided that:

Pub. L. 91–373, title I, § 105(c)Aug. 10, 197084 Stat. 700

December 31, 1971“The amendments made by this section [amending this section] shall apply with respect to service performed after .”

, , , provided that:

Pub. L. 91–373, title I, § 106(b)Aug. 10, 197084 Stat. 701

December 31, 1969“Subsection (a) [amending this section] shall apply with respect to remuneration paid after .”

, , , provided that:

Pub. L. 91–373, title III, § 302Aug. 10, 197084 Stat. 713Dec. 31, 1971, , , provided that the amendment made by that section is effective with respect to remuneration paid after .

Effective Date of 1969 Amendment

Pub. L. 91–53Dec. 31, 1969section 4(a) of Pub. L. 91–53 section 6157 of this titleAmendment by applicable with respect to calendar years beginning after , see , set out as an Effective Date note under .

Effective Date of 1968 Amendment

Pub. L. 90–248Jan. 2, 1968section 504(d) of Pub. L. 90–248 section 3121 of this titleAmendment by applicable with respect to remuneration paid after , see , set out as a note under .

Effective Date of 1964 Amendment

Pub. L. 88–650Oct. 13, 1964section 4(d) of Pub. L. 88–650 section 3121 of this titleAmendment by applicable with respect to remuneration paid on or after first day of first calendar month which begins more than ten days after , see , set out as a note under .

Effective Date of 1962 Amendment

Pub. L. 87–792Dec. 31, 1962section 8 of Pub. L. 87–792 section 22 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 1961 Amendment

Pub. L. 87–256Dec. 31, 1961section 110(h)(3) of Pub. L. 87–256 section 3121 of this titleAmendment by applicable with respect to service performed after , see , set out as a note under .

Effective Date of 1960 Amendments

Pub. L. 86–778 section 535 of Pub. L. 86–778 section 3305 of this titleAmendment by sections 531(c) and 532 to 534 of applicable with respect to remuneration paid after 1961 for services performed after 1961, see , set out as a note under .

Pub. L. 86–778, title V, § 543(a)Sept. 13, 196074 Stat. 986Dec. 31, 1960, , , provided that the amendment made by that section is effective with respect to remuneration paid after , for services performed after such date.

Pub. L. 86–624Aug. 21, 1959section 18(k) of Pub. L. 86–624 section 3121 of this titleAmendment by effective on , see , set out as a note under .

Effective Date of 1959 Amendment

Pub. L. 86–70Jan. 3, 1959section 22(i) of Pub. L. 86–70 section 3121 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1954 Amendment

Act Sept. 1, 1954, ch. 1212, § 1 68 Stat. 1130Dec. 31, 1955, , provided that the amendment made by that section is effective with respect to services performed after .

Act Sept. 1, 1954, ch. 1212, § 4(c)68 Stat. 1135Dec. 31, 1954, , provided that the amendment made by that section is effective with respect to services performed after .

Technical Assistance and Guidance for Short-Time Compensation Programs

Pub. L. 116–127, div. D, § 4104Mar. 18, 2020134 Stat. 194 Pub. L. 116–136, div. A, title II, § 2111(d)Mar. 27, 2020134 Stat. 333 section 9029 of Title 15, , , which required the Secretary of Labor to provide States with technical assistance and guidance for short-time compensation programs, was repealed by , , . See , Commerce and Trade.

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. (b)(13) 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 .

Reporting Requirements

Pub. L. 103–182, title V, § 507(c)Dec. 8, 1993107 Stat. 2154 Pub. L. 116–113, title VI, § 601Jan. 29, 2020134 Stat. 78July 1, 2020, (d), , , which set out reporting requirements related to self-employment assistance programs, was repealed by , , , effective on the date the USMCA entered into force ().

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 .

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 .

Applicability of Unemployment Compensation Tax to Certain Services Performed for Certain Indian Tribal Governments

Pub. L. 99–514, title XVII, § 1705Oct. 22, 1986100 Stat. 2780

“(a)

In General .—

26 U.S.C. 3301For purposes of the Federal Unemployment Tax Act [ et seq.], service performed in the employ of a qualified Indian tribal government shall not be treated as employment (within the meaning of section 3306 of such Act) if it is service—

“(1)

which is performed—

“(A)

Oct. 22, 1986January 1, 1988 before, on, or after the date of the enactment of this Act [], but before , and

“(B)

during a period in which the Indian tribal government is not covered by a State unemployment compensation program, and

“(2)

with respect to which the tax imposed under the Federal Unemployment Tax Act has not been paid.

“(b)

Definition .—

June 11, 1986For purposes of this section, the term ‘qualified Indian tribal government’ means an Indian tribal government the service for which is not covered by a State unemployment compensation program on .”

, , , provided that:

Sept. 30, 1985Remuneration Paid After , to Full-Time Students Employed by Summer Camps

Pub. L. 99–272, title XIII, § 13303(b)Apr. 7, 1986100 Stat. 327

September 19, 1985“Notwithstanding paragraph (3) of section 276(b) of the Tax Equity and Fiscal Responsibility Act of 1982 [see Effective Date of 1982 Amendments note above], the amendments made by paragraphs (1) and (2) of such section 276(b) [amending this section] shall also apply to remuneration paid after .”

, , , provided that:

Administration of Provisions Covering Payments to Employees on Account of Sickness or Accident Disability

Pub. L. 98–21, title III, § 324(b)(4)(C)Apr. 20, 198397 Stat. 124

Public Law 97–123December 29, 1981section 3121 of this title“Rules similar to the rules of subsections (d) and (e) of section 3 of the Act entitled ‘An Act to amend the Omnibus Reconciliation Act of 1981 to restore minimum benefits under the Social Security Act’ (), approved [set out as notes under ], shall apply in the administration of section 3306(b)(2)(A) of such Code (as amended by subparagraph (A)).”

, , , provided that:

Applicability to Federal Land Banks, Federal Intermediate Credit Banks, and Banks for Cooperatives

section 531(g) of Pub. L. 86–778 section 3305 of this titleApplicability of subsec. (c)(6) of this section to Federal land banks, Federal intermediate credit banks, and banks for cooperatives, see , set out as a note under .

Employer

In general

Agricultural labor

Domestic service

Special rule

Wages

Employment

Included and excluded service

State agency

Unemployment fund

Contributions

Compensation

Employee

State, United States, and American employer

State

United States

American employer

Agricultural labor

Sept. 1, 1954, ch. 1212, § 4(c)68 Stat. 1135 Repealed. , ]

American vessel and aircraft

Vessels operated by general agents of United States

Special rule in case of certain agricultural workers

Crew leaders who are registered or provide specialized agricultural labor

Other crew leaders

Crew leader

Concurrent employment by two or more em­ployers

Full time student

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

Tips treated as wages

Self-employment assistance program

Indian tribe

Short-time compensation program

Editorial Notes

References in Text

Amendments

Statutory Notes and Related Subsidiaries

Effective Date of 2014 Amendment

Effective Date of 2012 Amendment; Transition Provision

Effective date .—

Transition period for existing programs .—

Effective Date of 2008 Amendment

Effective Date of 2004 Amendments

Effective Date of 2003 Amendments

Effective Date of 2000 Amendment; Transition Rule

Effective date .—

Transition rule .—

Effective Date of 1997 Amendment

Effective Date of 1996 Amendments

Effective Date of 1994 Amendments

Effective Date of 1993 Amendment

Effective Date of 1992 Amendment

Effective Date of 1989 Amendment

Effective Date of 1988 Amendment

Effective Date of 1986 Amendment

Effective Date of 1984 Amendment

In general .—

Exception for certain states .—

Effective Date of 1983 Amendments

Effective and Termination Dates of 1982 Amendments

Effective Date of 1981 Amendment

Effective Date of 1980 Amendments

Effective Date of 1979 Amendment

Effective Date of 1978 Amendments

Effective Date of 1977 Amendment

Effective Date of 1976 Amendment

Effective Date of 1970 Amendment

Effective Date of 1969 Amendment

Effective Date of 1968 Amendment

Effective Date of 1964 Amendment

Effective Date of 1962 Amendment

Effective Date of 1961 Amendment

Effective Date of 1960 Amendments

Effective Date of 1959 Amendment

Effective Date of 1954 Amendment

Technical Assistance and Guidance for Short-Time Compensation Programs

Sept. 1, 1954, ch. 1212, § 4(c)68 Stat. 1135 Repealed. , ]

Concurrent employment by two or more employers