Aug. 14, 1935, ch. 531 49 Stat. 647 Aug. 10, 1939, ch. 666 53 Stat. 1398 Aug. 10, 1946, ch. 951 60 Stat. 986 June 14, 1948, ch. 468, § 2(a) 62 Stat. 438 Aug. 28, 1950, ch. 809 64 Stat. 559 Aug. 1, 1956, ch. 836 70 Stat. 852 Pub. L. 85–840, title V72 Stat. 1050 Pub. L. 86–70, § 32(a)73 Stat. 149 Pub. L. 86–624, § 30(a)74 Stat. 419 Pub. L. 86–778, title V, § 54174 Stat. 985 Pub. L. 87–543, title I, § 15376 Stat. 206 Pub. L. 89–97, title I, § 121(c)(1)79 Stat. 352 Pub. L. 92–603, title II, § 272(a)86 Stat. 1451 Pub. L. 93–233, § 1887 Stat. 973 Pub. L. 94–273, § 2290 Stat. 379 Pub. L. 94–566, title I, § 116(a)90 Stat. 2672 Pub. L. 95–142, § 5(c)(2)l91 Stat. 1184 Pub. L. 97–35, title XXI95 Stat. 806 Pub. L. 97–248, title I96 Stat. 375 Pub. L. 98–369, div. B, title VI, § 2663(e)(1)98 Stat. 1167 Pub. L. 99–272, title IX, § 9528(a)100 Stat. 219 Pub. L. 99–514, § 2100 Stat. 2095 Pub. L. 100–203, title IX, § 9135(a)(1)101 Stat. 1330–315 Pub. L. 100–485, title VI, § 601(a)102 Stat. 2407 Pub. L. 103–296, title I, § 108(b)(1)108 Stat. 1481 Pub. L. 105–33, title IV, § 4901(b)(1)111 Stat. 570 (, title XI, § 1101, ; , title VIII, § 801, ; , title IV, § 401(a), ; , ; , title IV, § 403(a)(1), (2), (b), ; , title III, § 333, ; , §§ 505, 506, , , 1051; , (d), , ; , (d), , , 420; , , ; , , ; , , ; , , ; (z–2)(1)(A), , ; , , ; , , ; , ()(2), , , 1191; , §§ 2162(a)(1), 2193(c)(2), title XXIII, § 2352(b), , , 827, 871; , §§ 136(a), 160(c), , , 400; , (j)(1), , , 1170; , , ; , title XVIII, §§ 1883(c)(1), 1895(c)(6), , , 2918, 2936; , (b)(1), , ; , , ; , , ; , , .)
Editorial Notes
References in Text
section 301 of Pub. L. 92–60386 Stat. 1465 Section 301 of the Social Security Amendments of 1972, referred to in subsec. (a)(1), is , title III, , , which enacted sections 1381 to 1382e and 1383 to 1383c of this title.
The Internal Revenue Code of 1986, referred to in subsec. (a)(9), is classified generally to Title 26, Internal Revenue Code.
Amendments
Pub. L. 105–331997—Subsec. (a)(1). substituted “XIX, and XXI” for “and XIX” and “subchapters XIX and XXI” for “subchapter XIX”.
Pub. L. 103–2961994—Subsec. (a)(10). added par. (10).
Pub. L. 100–4851988—Subsec. (a)(1). amended last sentence generally. Prior to amendment, last sentence read as follows: “Such term when used in part B of subchapter IV of this chapter also includes American Samoa.”
Pub. L. 100–203, § 9135(a)(1)1987—Subsec. (a)(1). , inserted “American Samoa,” after “Guam,”.
Pub. L. 100–203, § 9135(b)(1), inserted at end “Such term when used in part B of subchapter IV of this chapter also includes American Samoa.”
Pub. L. 99–514, § 1883(c)(1)1986—Subsec. (a)(3) to (5). , realigned margins of pars. (3) to (5).
Pub. L. 99–514, § 1895(c)(6)Pub. L. 99–272, § 9528(a)Subsec. (a)(8)(B). , amended directory language of , and did not involve any change in text. See note below.
Pub. L. 99–272, § 9528(a)Pub. L. 99–514, § 1895(c)(6), as amended by , struck out “even-numbered” after “November 30 of each” and substituted “for each of the four quarters” for “for each of the eight quarters”.
Pub. L. 99–514, § 2Subsec. (a)(9). , substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954” in closing provisions.
Pub. L. 98–369, § 2663(j)(1)1984—Subsec. (a)(6). , substituted “means the Secretary of Health and Human Services” for “means the Secretary of Health, Education, and Welfare”.
Pub. L. 98–369, § 2663(e)(1)Subsec. (a)(8), (9). , realigned margins of pars. (8) and (9).
Pub. L. 97–248, § 136(a)1982—Subsec. (a)(1). , inserted “and American Samoa” after “includes the Northern Mariana Islands”.
Pub. L. 97–248, § 160(c), substituted “Guam, and the Northern Mariana Islands” for “American Samoa, the Northern Mariana Islands, and the Trust Territory of the Pacific Islands”.
Pub. L. 97–351981—Subsec. (a)(1). , §§ 2162(a)(1), 2352(b), substituted “American Samoa, the Northern Mariana Islands, and” for “American Samoa and” and inserted provisions that “State” when used in subchapter XIX of this chapter also includes the Northern Mariana Islands and when used in subchapter XX of this chapter also includes the Virgin Islands, American Samoa, the Northern Mariana Islands, and the Trust Territory of the Pacific Islands.
Pub. L. 97–35, § 2193(c)(2)Subsec. (a)(9)(D). , substituted “subchapters XVIII, and XIX” for “subchapters V, XVIII, and XIX”.
Pub. L. 95–142, § 5l1977—Subsec. (a)(1). ()(2), which directed that second sentence of par. (1) be amended by inserting provision that “State” when used in part B of this subchapter also includes American Samoa and the Trust Territory of the Pacific Islands, was executed by inserting that provision to third sentence.
Pub. L. 95–142, § 5(c)(2)Subsec. (a)(9). , added par. (9).
Pub. L. 94–5661976—Subsec. (a)(1). inserted provision that “State”, when used in subchapters III, IX, and XII of this chapter, also includes the Virgin Islands.
Pub. L. 94–273Subsec. (a)(8)(B). substituted “October” for “July” in two places and “November 30” for “August 31”.
Pub. L. 93–2331973—Subsec. (a)(1). struck out in first sentence references to subchapters I, X, XIV, and XVI of this chapter and inserted third sentence respecting the case of Puerto Rico, the Virgin Islands, and Guam.
Pub. L. 92–6031972—Subsec. (a)(1). extended benefits of subchapter V of this chapter to American Samoa and the Trust Territory of the Pacific Islands.
Pub. L. 89–971965—Subsec. (a)(1). included subchapter XIX of this chapter.
Pub. L. 87–543, § 153(a)1962—Subsec. (a)(1). , included in enumeration subchapters XI and XVI of this chapter.
Pub. L. 87–543, § 153(b)Subsec. (a)(2). , struck out “, the District of Columbia, and the Commonwealth of Puerto Rico” after “the States,”.
Pub. L. 86–7781960—Subsec. (a)(1). substituted “The term ‘State’, except where otherwise provided, includes the District of Columbia and the Commonwealth of Puerto Rico” for “The term ‘State’ includes Hawaii, and the District of Columbia”, and “includes the Virgin Islands and Guam” for “includes Puerto Rico, the Virgin Islands, and Guam”.
Pub. L. 86–624, § 30(d)(1), struck out “Hawaii, and” before “the District of Columbia”.
Pub. L. 86–778Subsec. (a)(2). substituted “means, except where otherwise provided, the States, the District of Columbia, and the Commonwealth of Puerto Rico” for “means the States, Hawaii, and the District of Columbia”.
Pub. L. 86–624, § 30(d)(2), struck out “, Hawaii,” before “and the District of Columbia”.
Pub. L. 86–624, § 30(a)(1)Subsec. (a)(8)(A). , (2), substituted “per capita income of the United States” for “per capita income of the continental United States (including Alaska)”, and struck out provisions which prescribed the Federal percentage for Hawaii as 50 per centum.
Pub. L. 86–624, § 30(a)(1)Subsec. (a)(8)(B). , substituted “United States” for “continental United States (including Alaska)”.
Pub. L. 86–624, § 30(a)(3)Subsec. (a)(8)(C), (D). , added subpars. (C) and (D).
Pub. L. 86–70, § 32(d)(1)1959—Subsec. (a)(1). , substituted “Hawaii and” for “Alaska, Hawaii, and”.
Pub. L. 86–70, § 32(d)(2)Subsec. (a)(2). , struck out “Alaska,” before “Hawaii”.
Pub. L. 86–70, § 32(a)Subsec. (a)(8). , substituted “(including Alaska)” for “(excluding Alaska)” in two places, and “50 per centum for Hawaii” for “50 per centum for Alaska and Hawaii”.
Pub. L. 85–840, § 5061958—Subsec. (a)(1). , included Guam within definition of “State” when used in subchapters I, IV, V, VII, X, and XIV of this chapter.
Pub. L. 85–840, § 505Subsec. (a)(8). , added par. (8).
1956—Subsec. (a)(1). Act , inserted reference to subchapter VII of this chapter.
1950—Subsec. (a)(1). Act , § 403(a)(1), redefined “State”.
Subsec. (a)(6). Act , § 403(a)(2), defined “Administrator”.
Subsec. (a)(7). Act , § 403(b), added par. (7).
1948—Subsec. (a)(6). Act , provided for application of usual common-law rules in determining whether a person is an employee.
section 45b of title 291946—Subsec. (a)(1). Act , struck out exception of and inserted reference to Virgin Islands.
1939—Subsec. (a)(1). Act , redefined “State”.
Statutory Notes and Related Subsidiaries
Change of Name
section 509(b) of Pub. L. 96–88section 3508(b) of Title 20“Secretary of Health and Human Services” substituted for “Secretary of Health, Education, and Welfare” in subsec. (a)(6) and (8)(B) pursuant to , which is classified to , Education.
Effective Date of 1994 Amendment
Pub. L. 103–296section 110(a) of Pub. L. 103–296section 401 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1988 Amendment
Pub. L. 100–485, title VI, § 601(d)102 Stat. 2408
Effective Date of 1987 Amendment
Pub. L. 100–203section 9135(c) of Pub. L. 100–203section 623 of this titleAmendment by applicable with respect to fiscal years beginning on or after , see , set out as a note under .
Effective Date of 1986 Amendment
section 1883(c)(1) of Pub. L. 99–514section 1883(f) of Pub. L. 99–514section 402 of this titleAmendment by effective , see , set out as a note under .
section 1895(c)(6) of Pub. L. 99–514Pub. L. 99–272section 1895(e) of Pub. L. 99–514section 162 of Title 26Amendment by effective, except as otherwise provided, as if included in enactment of the Consolidated Omnibus Budget Reconciliation Act of 1985, , see , set out as a note under , Internal Revenue Code.
Pub. L. 99–272, title IX, § 9528(b)100 Stat. 219 Pub. L. 99–509, title IX100 Stat. 1972
Effective Date .—
Hold Harmless Provision .—
Pub. L. 99–509, title IX, § 9102100 Stat. 1972 section 9528(c) of Pub. L. 99–272section 9421(b) of Pub. L. 99–509[, , , provided that the amendment made by that section [amending , set out above] is effective as provided in . See below.]
Pub. L. 99–509, title IX, § 9421(b)100 Stat. 2065
Effective Date of 1984 Amendment
Pub. L. 98–369section 2664(b) of Pub. L. 98–369section 401 of this titleAmendment by effective , but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see , set out as a note under .
Effective Date of 1982 Amendment
Pub. L. 97–248, title I, § 136(e)96 Stat. 376
Pub. L. 97–248, title I, § 160(e)96 Stat. 400
Effective Date of 1981 Amendment
section 2352(a) of Pub. L. 97–35section 2354 of Pub. L. 97–35section 1397 of this titleAmendment by effective , except as otherwise explicitly provided, see , set out as an Effective Date note under .
section 2193(c)(2) of Pub. L. 97–35section 2194 of Pub. L. 97–35section 701 of this titleFor effective date, savings, and transitional provisions relating to amendment by , see , set out as a note under .
Effective Date of 1976 Amendment
Pub. L. 94–566section 3304(a) of Title 26section 116(f)(1) of Pub. L. 94–566section 3304 of Title 26Amendment by effective on the later of , or the day after the day on which the Secretary of Labor approves under , Internal Revenue Code, an unemployment compensation law submitted to him by the Virgin Islands for approval, see , set out as a note under .
Effective Date of 1973 Amendment
Pub. L. 93–233, § 1887 Stat. 974
Effective Date of 1972 Amendment
Pub. L. 92–603, title II, § 272(c)86 Stat. 1451
Effective Date of 1965 Amendment
Pub. L. 89–97, title I, § 121(c)(1)79 Stat. 352 , , , provided that the amendment made by that section is effective .
Effective Date of 1960 Amendment
Pub. L. 86–778, title V, § 54174 Stat. 985 , , , provided that the amendment made by that section is effective on and after .
section 30(d) of Pub. L. 86–624section 47(f) of Pub. L. 86–624section 201 of this titleAmendment by effective , see , set out as a note under .
section 30(a)(1) of Pub. L. 86–624Pub. L. 86–624, § 47(a)74 Stat. 423 Amendment by applicable in the case of promulgations or computations of Federal shares, allotment percentages, allotment ratios, and Federal percentages, as the case may be, made after , see , , .
Pub. L. 86–624, § 47(b)74 Stat. 423
Effective Date of 1959 Amendment
section 32(a) of Pub. L. 86–70section 32(d) of Pub. L. 86–70Pub. L. 86–70, § 47(a)73 Stat. 153 Amendment by applicable in the case of promulgations of Federal shares, allotment percentages, allotment ratios, and Federal percentages, as the case may be, made after satisfactory data are available from the Department of Commerce for a full year on the per capita income of Alaska, and amendment by effective , see , (d), , .
Effective Date of 1958 Amendment
Pub. L. 85–840section 512 of Pub. L. 85–840section 303 of this titleFor effective date of amendments by , see , set out as a note under .
Effective Date of 1950 Amendment
Act Aug. 28, 1950, ch. 809, title IV, § 403(a)(3) 64 Stat. 559
Act Aug. 28, 1950, ch. 809, title IV, § 403(b) 64 Stat. 559 , , provided that the amendment made by that section is effective .
Effective Date of 1948 Amendment
Act June 14, 1948, ch. 468, § 2(b) 62 Stat. 438
Effective Date of 1946 Amendment
Act Aug. 10, 1946, ch. 951, title IV, § 401(a) 60 Stat. 986 , , provided that the amendment made by that section is effective .
Effective Date of 1939 Amendment
Act Aug. 10, 1939, ch. 666, title VIII, § 801 53 Stat. 1398 , , provided that the amendment made by that section is effective .
Repeals
act Feb. 10, 1939, ch. 2 53 Stat. 1 Section 4 of the act of Feb. 10, 1939 The provisions of subsecs. (a)(1), (3), (6), (c) of this section were incorporated into sections 1426(d) to (f), 1427, 1607(i) to (k), and 1608 of former Title 26, Internal Revenue Code of 1939, by , . , provided that all laws and parts of laws codified into the Internal Revenue Code of 1939, to the extent that they related exclusively to internal revenue, were repealed. See enacting sections preceding section 1 of former Title 26.
section 7851 of Title 26act Aug. 16, 1954, ch. 736 68A Stat. 3 Pub. L. 99–514, § 2100 Stat. 2095 Provisions of the Internal Revenue Code of 1939 were generally repealed by , Internal Revenue Code of 1954 (, ). See, also, section 7807 of said Title 26, I.R.C. 1954, respecting rules in effect upon enactment of I.R.C. 1954. The I.R.C. 1954 was redesignated I.R.C. 1986 by , , . Said repealed sections are covered by sections 3121, 3123, 3306, 3307, 7701 of Title 26.
Provisions Relating to Federal Security Administrator
Pub. L. 98–369, div. B, title VI, § 2663l98 Stat. 1171
Definitions of “BIPA” and “Secretary”
Pub. L. 108–173, § 1(c)117 Stat. 2066
section 1305 of this title“In this Act [see Short Title of 2003 Amendments note set out under ]:
BIPA.—
Secretary .—
Definition of “Secretary”
Pub. L. 90–248, title IV, § 40481 Stat. 933 Pub. L. 96–88, title V, § 509(b)93 Stat. 695
Pub. L. 89–97, title I, § 11079 Stat. 340 Pub. L. 96–88, title V, § 509(b)93 Stat. 695
Pub. L. 88–156, § 677 Stat. 276 Pub. L. 96–88, title V, § 509(b)93 Stat. 695
Pub. L. 87–543, title II, § 20176 Stat. 208 Pub. L. 96–88, title V, § 509(b)93 Stat. 695
Pub. L. 87–64, title III, § 30475 Stat. 143 Pub. L. 96–88, title V, § 509(b)93 Stat. 695
Pub. L. 86–778, title VII, § 70974 Stat. 997 Pub. L. 96–88, title V, § 509(b)93 Stat. 695
Pub. L. 85–840, title VII, § 70272 Stat. 1056 Pub. L. 96–88, title V, § 509(b)93 Stat. 695
Act Aug. 1, 1956, ch. 836, title I, § 119 70 Stat. 836 Pub. L. 96–88, title V, § 509(b)93 Stat. 695
Act Sept. 1, 1954, ch. 1206, title I, § 114 68 Stat. 1087 Pub. L. 96–88, title V, § 509(b)93 Stat. 695
Executive Documents
Transfer of Functions
section 3501 of this titleFunctions of Federal Security Administrator transferred to Secretary of Health, Education, and Welfare and all agencies of Federal Security Agency transferred to Department of Health, Education, and Welfare by section 5 of Reorg. Plan No. 1 of 1953, set out as a note under . Federal Security Agency and Office of Administrator abolished by section 8 of Reorg. Plan No. 1 of 1953.
Termination of Trust Territory of the Pacific Islands
section 1681 of Title 48For termination of Trust Territory of the Pacific Islands, see note set out preceding , Territories and Insular Possessions.