42 U.S.C. § 410 | Definitions relating to employment

For the purposes of this subchapter—

(a)

Employment

llsection 433 of this titleThe term “employment” means any service performed after 1936 and prior to 1951 which was employment for the purposes of this subchapter under the law applicable to the period in which such service was performed, and any service, of whatever nature, performed after 1950 (A) 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, or (B) outside the United States by a citizen or resident of the United States as an employee (i) of an American employer (as defined in subsection (e) of this section), or (ii) of a foreign affiliate (as defined in section 3121()(6) of the Internal Revenue Code of 1986) of an American employer during any period for which there is in effect an agreement, entered into pursuant to section 3121() of such Code, with respect to such affiliate, or (C) if it is service, regardless of where or by whom performed, which is designated as employment or recognized as equivalent to employment under an agreement entered into under ; except that, in the case of service performed after 1950, such term shall not include—

(1)

Service performed by foreign agricultural workers lawfully admitted to the United States from the Bahamas, Jamaica, and the other British West Indies, or from any other foreign country or possession thereof, on a temporary basis to perform agricultural labor;

(2)

Domestic service performed in a local college club, or local chapter of a college fraternity or sorority, by a student who is enrolled and is regularly attending classes at a school, college, or university;

(3)

(A)

Service performed by a child under the age of 18 in the employ of his father or mother;

(B)

Service not in the course of the employer’s trade or business, or domestic service in a private home of the employer, performed by an individual under the age of 21 in the employ of his father or mother, or performed by an individual in the employ of his spouse or son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service performed by an individual in the employ of his son or daughter if—

(i)

the employer is a surviving spouse or a divorced individual and has not remarried, or has a spouse living in the home who has a mental or physical condition which results in such spouse’s being incapable of caring for a son, daughter, stepson, or stepdaughter (referred to in clause (ii)) for at least 4 continuous weeks in the calendar quarter in which the service is rendered, and

(ii)

a son, daughter, stepson, or stepdaughter of such employer is living in the home, and

(iii)

the son, daughter, stepson, or stepdaughter (referred to in clause (ii)) has not attained age 18 or has a mental or physical condition which requires the personal care and supervision of an adult for at least 4 continuous weeks in the calendar quarter in which the service is rendered;

(4)

Service performed by an individual on or in connection with a vessel not an American vessel, or on or in connection with an aircraft not an American aircraft, if (A) the individual is employed on and in connection with such vessel or aircraft when outside the United States and (B)(i) such individual is not a citizen of the United States or (ii) the employer is not an American employer;

(5)

Service performed in the employ of the United States or any instrumentality of the United States, if such service—

(A)

would be excluded from the term “employment” for purposes of this subchapter if the provisions of paragraphs (5) and (6) of this subsection as in effect in January 1983 had remained in effect, and

(B)

is performed by an individual who—

(i)

December 31, 1983 has been continuously performing service described in subparagraph (A) since , and for purposes of this clause—

(I)

December 31, 1983 if an individual performing service described in subparagraph (A) returns to the performance of such service after being separated therefrom for a period of less than 366 consecutive days, regardless of whether the period began before, on, or after , then such service shall be considered continuous,

(II)

if an individual performing service described in subparagraph (A) returns to the performance of such service after being detailed or transferred to an international organization as described under section 3343 of subchapter III of chapter 33 of title 5 or under section 3581 of chapter 35 of such title, then the service performed for that organization shall be considered service described in subparagraph (A),

(III)

section 3310 of title 22 if an individual performing service described in subparagraph (A) is reemployed or reinstated after being separated from such service for the purpose of accepting employment with the American Institute of Taiwan as provided under , then the service performed for that Institute shall be considered service described in subparagraph (A),

(IV)

if an individual performing service described in subparagraph (A) returns to the performance of such service after performing service as a member of a uniformed service (including, for purposes of this clause, service in the National Guard and temporary service in the Coast Guard Reserve) and after exercising restoration or reemployment rights as provided under chapter 43 of title 38, then the service so performed as a member of a uniformed service shall be considered service described in subparagraph (A), and

(V)

section 5323(e)(2) of title 25 if an individual performing service described in subparagraph (A) returns to the performance of such service after employment (by a tribal organization) to which applies, then the service performed for that tribal organization shall be considered service described in subparagraph (A); or

(ii)

is receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services);

except that this paragraph shall not apply with respect to any such service performed on or after any date on which such individual performs—

(C)

service performed as the President or Vice President of the United States,

(D)

service performed—

(i)

in a position placed in the Executive Schedule under sections 5312 through 5317 of title 5,

(ii)

as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or

(iii)

in a position to which the individual is appointed by the President (or his designee) or the Vice President under section 105(a)(1), 106(a)(1), or 107(a)(1) or (b)(1) of title 3, if the maximum rate of basic pay for such position is at or above the rate for level V of the Executive Schedule,

(E)

service performed as the Chief Justice of the United States, an Associate Justice of the Supreme Court, a judge of a United States court of appeals, a judge of a United States district court (including the district court of a territory), a judge of the United States Court of Federal Claims, a judge of the United States Court of International Trade, a judge or special trial judge of the United States Tax Court, a United States magistrate judge, or a referee in bankruptcy or United States bankruptcy judge,

(F)

service performed as a Member, Delegate, or Resident Commissioner of or to the Congress,

(G)

any other service in the legislative branch of the Federal Government if such service—

(i)

December 31, 1983 is performed by an individual who was not subject to subchapter III of chapter 83 of title 5 or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), on , or

(ii)

December 31, 1983section 8342(a) of title 5 is performed by an individual who has, at any time after , received a lump-sum payment under or under the corresponding provision of the law establishing the other retirement system described in clause (i), or

(iii)

December 31, 1983 is performed by an individual after such individual has otherwise ceased to be subject to subchapter III of chapter 83 of title 5, (without having an application pending for coverage under such subchapter), while performing service in the legislative branch (determined without regard to the provisions of subparagraph (B) relating to continuity of employment), for any period of time after ,

and for purposes of this subparagraph (G) an individual is subject to such subchapter III or to any such other retirement system at any time only if (a) such individual’s pay is subject to deductions, contributions, or similar payments (concurrent with the service being performed at that time) under section 8334(a) of such title 5 or the corresponding provision of the law establishing such other system, or (in a case to which section 8332(k)(1) of such title applies) such individual is making payments of amounts equivalent to such deductions, contributions, or similar payments while on leave without pay, or (b) such individual is receiving an annuity from the Civil Service Retirement and Disability Fund, or is receiving benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), or

(H)

service performed by an individual—

(i)

section 2157 of title 501

1 So in original. Probably should be followed by a comma.

on or after the effective date of an election by such individual, under section 301 of the Federal Employees’ Retirement System Act of 1986, , or the Federal Employees’ Retirement System Open Enrollment Act of 1997  to become subject to the Federal Employees’ Retirement System provided in chapter 84 of title 5, or

(ii)

22 U.S.C. 4071i 22 U.S.C. 4071 on or after the effective date of an election by such individual, under regulations issued under section 860 of the Foreign Service Act of 1980 [], to become subject to the Foreign Service Pension System provided in subchapter II of chapter 8 of title I of such Act [ et seq.];

(6)

Service performed in the employ of the United States or any instrumentality of the United States if such service is performed—

(A)

in a penal institution of the United States by an inmate thereof;

(B)

section 5351(2) of title 5 by any individual as an employee included under (relating to certain interns, student nurses, and other student employees of hospitals of the Federal Government), other than as a medical or dental intern or a medical or dental resident in training; or

(C)

by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency;

(7)

Service performed in the employ of a State, or any political subdivision thereof, or any instrumentality of any one or more of the foregoing which is wholly owned thereby, except that this paragraph shall not apply in the case of—

(A)

section 418 of this title service included under an agreement under ,

(B)

service which, under subsection (k), constitutes covered transportation service,

(C)

service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, performed by an officer or employee thereof (including a member of the legislature of any such Government or political subdivision), and, for purposes of this subchapter—

(i)

any person whose service as such an officer or employee is not covered by a retirement system established by a law of the United States shall not, with respect to such service, be regarded as an officer or employee of the United States or any agency or instrumentality thereof, and

(ii)

the remuneration for service described in clause (i) (including fees paid to a public official) shall be deemed to have been paid by the Government of Guam or the Government of American Samoa or by a political subdivision thereof or an instrumentality of any one or more of the foregoing which is wholly owned thereby, whichever is appropriate,

(D)

service performed in the employ of the District of Columbia or any instrumentality which is wholly owned thereby, if such service is not covered by a retirement system established by a law of the United States (other than the Federal Employees Retirement System provided in chapter 84 of title 5); except that the provisions of this subparagraph shall not be applicable to service performed—

(i)

in a hospital or penal institution by a patient or inmate thereof;

(ii)

section 5351(2) of title 5 by any individual as an employee included under (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or as a medical or dental resident in training;

(iii)

by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency; or

(iv)

by a member of a board, committee, or council of the District of Columbia, paid on a per diem, meeting, or other fee basis,

(E)

service performed in the employ of the Government of Guam (or any instrumentality which is wholly owned by such Government) by an employee properly classified as a temporary or intermittent employee, if such service is not covered by a retirement system established by a law of Guam; except that (i) the provisions of this subparagraph shall not be applicable to services performed by an elected official or a member of the legislature or in a hospital or penal institution by a patient or inmate thereof, and (ii) for purposes of this subparagraph, clauses (i) and (ii) of subparagraph (C) shall apply, or

(F)

service in the employ of a State (other than the District of Columbia, Guam, or American Samoa), of any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, by an individual who is not a member of a retirement system of such State, political subdivision, or instrumentality, except that the provisions of this subparagraph shall not be applicable to service performed—

(i)

by an individual who is employed to relieve such individual from unemployment;

(ii)

in a hospital, home, or other institution by a patient or inmate thereof;

(iii)

by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency;

(iv)

January 1, 1995December 31, 1999section 418(c)(8)(B) of this titleJanuary 1, 2000 by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after , ending on or before , and the adjusted amount determined under for any calendar year commencing on or after , with respect to service performed during such calendar year; or

(v)

section 411(c)(2)(E) of this title by an employee in a position compensated solely on a fee basis which is treated pursuant to as a trade or business for purposes of inclusion of such fees in net earnings from self employment;

section 418(b)(4) of this titlefor purposes of this subparagraph, except as provided in regulations prescribed by the Secretary of the Treasury, the term “retirement system” has the meaning given such term by ;

(8)

(A)

Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order, except that this subparagraph shall not apply to service performed by a member of such an order in the exercise of such duties, if an election of coverage under section 3121(r) of the Internal Revenue Code of 1986 is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs;

(B)

Service performed in the employ of a church or qualified church-controlled organization if such church or organization has in effect an election under section 3121(w) of the Internal Revenue Code of 1986, other than service in an unrelated trade or business (within the meaning of section 513(a) of such Code);

(9)

Service performed by an individual as an employee or employee representative as defined in section 3231 of the Internal Revenue Code of 1986;

(10)

Service performed in the employ of—

(A)

a school, college, or university, or

(B)

section 418(c)(5) of this title section 418 of this title an organization described in section 509(a)(3) of the Internal Revenue Code of 1986 if the organization is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of a school, college, or university and is operated, supervised, or controlled by or in connection with such school, college, or university, unless it is a school, college, or university of a State or a political subdivision thereof and the services in its employ performed by a student referred to in are covered under the agreement between the Commissioner of Social Security and such State entered into pursuant to ;

if such service is performed by a student who is enrolled and regularly attending classes at such school, college, or university;

(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 and employees thereof 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;

(14)

(A)

Service performed by an individual under the age of eighteen 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;

(15)

59 Stat. 669 22 U.S.C. 288 Service performed in the employ of an international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act () [ et seq.], except service which constitutes “employment” under subsection (r);

(16)

Service performed by an individual under an arrangement with the owner or tenant of land pursuant to which—

(A)

such individual undertakes to produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land,

(B)

the agricultural or horticultural commodities produced by such individual, or the proceeds therefrom, are to be divided between such individual and such owner or tenant, and

(C)

the amount of such individual’s share depends on the amount of the agricultural or horticultural commodities produced;

(17)

Pub. L. 113–295, div. A, title II, § 221(a)(99)(C)(ii)Dec. 19, 2014128 Stat. 4052 Repealed. , , .

(18)

section 1101(a)(15)(H)(ii) of title 8 Service performed in Guam by a resident of the Republic of the Philippines while in Guam on a temporary basis as a nonimmigrant alien admitted to Guam pursuant to ;

(19)

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

(20)

Service (other than service described in paragraph (3)(A)) performed by an individual on a boat engaged in catching fish or other forms of aquatic animal life under an arrangement with the owner or operator of such boat pursuant to which—

(A)

such individual does not receive any additional compensation other than as provided in subparagraph (B) and other than cash remuneration—

(i)

which does not exceed $100 per trip;

(ii)

which is contingent on a minimum catch; and

(iii)

which is paid solely for additional duties (such as mate, engineer, or cook) for which additional cash remuneration is traditional in the industry,

(B)

such individual receives a share of the boat’s (or the boats’ in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life or a share of the proceeds from the sale of such catch, and

(C)

the amount of such individual’s share depends on the amount of the boat’s (or boats’ in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life,

but only if the operating crew of such boat (or each boat from which the individual receives a share in the case of a fishing operation involving more than one boat) is normally made up of fewer than 10 individuals;

(21)

Domestic service in a private home of the employer which—

(A)

is performed in any year by an individual under the age of 18 during any portion of such year; and

(B)

is not the principal occupation of such employee; or

(22)

section 418a of this title Service performed by members of Indian tribal councils as tribal council members in the employ of an Indian tribal government, except that this paragraph shall not apply in the case of service included under an agreement under .

For purposes of paragraph (20), the operating crew of a boat shall be treated as normally made up of fewer than 10 individuals if the average size of the operating crew on trips made during the preceding 4 calendar quarters consisted of fewer than 10 individuals.

(b)

Included and excluded service

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 thirty-one 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 paragraph (9) of subsection (a).

(c)

American vessel

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.

(d)

American aircraft

The term “American aircraft” means an aircraft registered under the laws of the United States.

(e)

American employer

(1)

The term “American employer” means an employer which is (A) the United States or any instrumentality thereof, (B) a State or any political subdivision thereof, or any instrumentality of any one or more of the foregoing, (C) an individual who is a resident of the United States, (D) a partnership, if two-thirds or more of the partners are residents of the United States, (E) a trust, if all of the trustees are residents of the United States, or (F) a corporation organized under the laws of the United States or of any State.

(2)

(A)

If any employee of a foreign person is performing services in connection with a contract between the United States Government (or any instrumentality thereof) and any member of any domestically controlled group of entities which includes such foreign person, such foreign person shall be treated as an American employer with respect to such services performed by such employee.

(B)

For purposes of this paragraph—

(i)

The term “domestically controlled group of entities” means a controlled group of entities the common parent of which is a domestic corporation.

(ii)

The term “controlled group of entities” means a controlled group of corporations as defined in section 1563(a)(1) of the Internal Revenue Code of 1986, except that—

(I)

“more than 50 percent” shall be substituted for “at least 80 percent” each place it appears therein, and

(II)

the determination shall be made without regard to subsections (a)(4) and (b)(2) of section 1563 of such Code.

A partnership or any other entity (other than a corporation) shall be treated as a member of a controlled group of entities if such entity is controlled (within the meaning of section 954(d)(3) of such Code) by members of such group (including any entity treated as a member of such group by reason of this sentence).

(C)

Subparagraph (A) shall not apply to any services to which paragraph (1) of section 3121(z) of the Internal Revenue Code of 1986 does not apply by reason of paragraph (4) of such section.

(f)

Agricultural labor

The term “agricultural labor” includes all service performed—

(1)

On a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife.

(2)

In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on a farm.

(3)

2 See References in Text note below.

In connection with the production or harvesting of any commodity defined as an agricultural commodity in section 1141j(g)  of title 12, or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes.

(4)

(A)

In the employ of the operator of a farm in handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity; but only if such operator produced more than one-half of the commodity with respect to which such service is performed.

(B)

In the employ of a group of operators of farms (other than a cooperative organization) in the performance of service described in subparagraph (A) of this paragraph, but only if such operators produced all of the commodity with respect to which such service is performed. For the purposes of this subparagraph, any unincorporated group of operators shall be deemed a cooperative organization if the number of operators comprising such group is more than twenty at any time during the calendar year in which such service is performed.

(5)

On a farm operated for profit if such service is not in the course of the employer’s trade or business.

The provisions of subparagraphs (A) and (B) of paragraph (4) of this subsection shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption.

(g)

Farm

The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.

(h)

State

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

(i)

United States

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

(j)

Employee

The term “employee” means—

(1)

any officer of a corporation; or

(2)

any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee; or

(3)

any individual (other than an individual who is an employee under paragraph (1) or (2) of this subsection) who performs services for remuneration for any person—

(A)

as an agent-driver or commission-driver engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages (other than milk), or laundry or dry-cleaning services, for his principal;

(B)

as a full-time life insurance salesman;

(C)

as a home worker performing work, according to specifications furnished by the person for whom the services are performed, on materials or goods furnished by such person which are required to be returned to such person or a person designated by him; or

(D)

as a traveling or city salesman, other than as an agent-driver or commission-driver, engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, his principal (except for side-line sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations;

if the contract of service contemplates that substantially all of such services are to be performed personally by such individual; except that an individual shall not be included in the term “employee” under the provisions of this paragraph if such individual has a substantial investment in facilities used in connection with the performance of such services (other than in facilities for transportation), or if the services are in the nature of a single transaction not part of a continuing relationship with the person for whom the services are performed.

(k)

Covered transportation service

(1)

Except as provided in paragraph (2) of this subsection, all service performed in the employ of a State or political subdivision in connection with its operation of a public transportation system shall constitute covered transportation service if any part of the transportation system was acquired from private ownership after 1936 and prior to 1951.

(2)

Service performed in the employ of a State or political subdivision in connection with the operation of its public transportation system shall not constitute covered transportation service if—

(A)

December 31, 1950 any part of the transportation system was acquired from private ownership after 1936 and prior to 1951, and substantially all service in connection with the operation of the transportation system is, on , covered under a general retirement system providing benefits which, by reason of a provision of the State constitution dealing specifically with retirement systems of the State or political subdivisions thereof, cannot be diminished or impaired; or

(B)

December 31, 1950 no part of the transportation system operated by the State or political subdivision on , was acquired from private ownership after 1936 and prior to 1951;

except that if such State or political subdivision makes an acquisition after 1950 from private ownership of any part of its transportation system, then, in the case of any employee who—

(C)

became an employee of such State or political subdivision in connection with and at the time of its acquisition after 1950 of such part, and

(D)

prior to such acquisition rendered service in employment in connection with the operation of such part of the transportation system acquired by the State or political subdivision,

the service of such employee in connection with the operation of the transportation system shall constitute covered transportation service, commencing with the first day of the third calendar quarter following the calendar quarter in which the acquisition of such part took place, unless on such first day such service of such employee is covered by a general retirement system which does not, with respect to such employee, contain special provisions applicable only to employees described in subparagraph (C) of this paragraph.

(3)

All service performed in the employ of a State or political subdivision thereof in connection with its operation of a public transportation system shall constitute covered transportation service if the transportation system was not operated by the State or political subdivision prior to 1951 and, at the time of its first acquisition (after 1950) from private ownership of any part of its transportation system, the State or political subdivision did not have a general retirement system covering substantially all service performed in connection with the operation of the transportation system.

(4)

For the purposes of this subsection—

(A)

The term “general retirement system” means any pension, annuity, retirement, or similar fund or system established by a State or by a political subdivision thereof for employees of the State, political subdivision, or both; but such term shall not include such a fund or system which covers only service performed in positions connected with the operation of its public transportation system.

(B)

A transportation system or a part thereof shall be considered to have been acquired by a State or political subdivision from private ownership if prior to the acquisition service performed by employees in connection with the operation of the system or part thereof acquired constituted employment under this subchapter, and some of such employees became employees of the State or political subdivision in connection with and at the time of such acquisition.

(C)

The term “political subdivision” includes an instrumentality of (i) a State, (ii) one or more political subdivisions of a State, or (iii) a State and one or more of its political subdivisions.

(l)

Service in uniformed services

(1)

Except as provided in paragraph (4), the term “employment” shall, notwithstanding the provisions of subsection (a) of this section, include—

(A)

service performed after December 1956 by an individual as a member of a uniformed service on active duty, but such term shall not include any such service which is performed while on leave without pay, and

(B)

service performed after December 1987 by an individual as a member of a uniformed service on inactive duty training.

(2)

section 101 of title 38 The term “active duty” means “active duty” as described in paragraph (21) of , except that it shall also include “active duty for training” as described in paragraph (22) of such section.

(3)

The term “inactive duty training” means “inactive duty training” as described in paragraph (23) of such section 101.

(4)

(A)

section 231b(i) of title 453

3 So in original. The comma probably should not appear.

Paragraph (1) of this subsection shall not apply in the case of any service, performed by an individual as a member of a uniformed service, which is creditable under . The Railroad Retirement Board shall notify the Commissioner of Social Security, with respect to all such service which is so creditable.

(B)

In any case where benefits under this subchapter are already payable on the basis of such individual’s wages and self-employment income at the time such notification (with respect to such individual) is received by the Commissioner of Social Security, the Commissioner of Social Security shall certify no further benefits for payment under this subchapter on the basis of such individual’s wages and self-employment income, or shall recompute the amount of any further benefits payable on the basis of such wages and self-employment income, as may be required as a consequence of subparagraph (A) of this paragraph. No payment of a benefit to any person on the basis of such individual’s wages and self-employment income, certified by the Commissioner of Social Security prior to the end of the month in which the Commissioner receives such notification from the Railroad Retirement Board, shall be deemed by reason of this subparagraph to have been an erroneous payment or a payment to which such person was not entitled. The Commissioner of Social Security shall, as soon as possible after the receipt of such notification from the Railroad Retirement Board, advise such Board whether or not any such benefit will be reduced or terminated by reason of subparagraph (A) of this paragraph, and if any such benefit will be so reduced or terminated, specify the first month with respect to which such reduction or termination will be effective.

(m)

Member of a uniformed service

section 101(27) of title 384

4 See Change of Name note below.

The term “member of a uniformed service” means any person appointed, enlisted, or inducted in a component of the Army, Navy, Air Force, Marine Corps, or Coast Guard (including a reserve component as defined in ), or in one of those services without specification of component, or as a commissioned officer of the Coast and Geodetic Survey, the National Oceanic and Atmospheric Administration Corps, or the Regular or Reserve Corps  of the Public Health Service, and any person serving in the Army or Air Force under call or conscription. The term includes—

(1)

a retired member of any of those services;

(2)

a member of the Fleet Reserve or Fleet Marine Corps Reserve;

(3)

a cadet at the United States Military Academy, a midshipman at the United States Naval Academy, and a cadet at the United States Coast Guard Academy or United States Air Force Academy;

(4)

a member of the Reserve Officers’ Training Corps, the Naval Reserve Officers’ Training Corps, or the Air Force Reserve Officers’ Training Corps, when ordered to annual training duty for fourteen days or more, and while performing authorized travel to and from that duty; and

(5)

any person while en route to or from, or at, a place for final acceptance or for entry upon active duty in the military, naval, or air service—

(A)

who has been provisionally accepted for such duty; or

(B)

50 U.S.C. 3801 who, under the Military Selective Service Act [ et seq.], has been selected for active military, naval, or air service;

and has been ordered or directed to proceed to such place.

The term does not include a temporary member of the Coast Guard Reserve.

(n)

Crew leader

The term “crew leader” means an individual who furnishes individuals to perform agricultural labor for another person, if such individual pays (either on his own behalf or on behalf of such person) the individuals so furnished by him for the agricultural labor performed by them and if such individual has not entered into a written agreement with such person whereby such individual has been designated as an employee of such person; and such individuals furnished by the crew leader to perform agricultural labor for another person shall be deemed to be the employees of such crew leader. A crew leader shall, with respect to services performed in furnishing individuals to perform agricultural labor for another person and service performed as a member of the crew, be deemed not to be an employee of such other person.

(o)

Peace Corps volunteer service

22 U.S.C. 2501The term “employment” shall, notwithstanding the provisions of subsection (a), include service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act [ et seq.].

(p)

Medicare qualified government employment

(1)

For purposes of sections 426 and 426–1 of this title, the term “medicare qualified government employment” means any service which would constitute “employment” as defined in subsection (a) of this section but for the application of the provisions of—

(A)

subsection (a)(5), or

(B)

subsection (a)(7), except as provided in paragraphs (2) and (3).

(2)

Service shall not be treated as employment by reason of paragraph (1)(B) if the service is performed—

(A)

by an individual who is employed by a State or political subdivision thereof to relieve him from unemployment,

(B)

in a hospital, home, or other institution by a patient or inmate thereof as an employee of a State or political subdivision thereof or of the District of Columbia,

(C)

by an individual, as an employee of a State or political subdivision thereof or of the District of Columbia, serving on a temporary basis in case of fire, storm, snow, earthquake, flood or other similar emergency,

(D)

(E)

section 418(b) of this titleAs used in this paragraph, the terms “State” and “political subdivision” have the meanings given those terms in .

(3)

Service performed for an employer shall not be treated as employment by reason of paragraph (1)(B) if—

(A)

such service would be excluded from the term “employment” for purposes of this section if paragraph (1)(B) did not apply;

(B)

such service is performed by an individual—

(i)

April 1, 1986 who was performing substantial and regular service for remuneration for that employer before ,

(ii)

March 31, 1986 who is a bona fide employee of that employer on , and

(iii)

whose employment relationship with that employer was not entered into for purposes of meeting the requirements of this subparagraph; and

(C)

March 31, 1986 the employment relationship with that employer has not been terminated after .

(4)

For purposes of paragraph (3), under regulations (consistent with regulations established under section 3121(u)(2)(D) of the Internal Revenue Code of 1986)—

(A)

section 418(b) of this title all agencies and instrumentalities of a State (as defined in ) or of the District of Columbia shall be treated as a single employer, and

(B)

all agencies and instrumentalities of a political subdivision of a State (as so defined) shall be treated as a single employer and shall not be treated as described in subparagraph (A).

(q)

Treatment of real estate agents and direct sellers

Notwithstanding any other provision of this subchapter, the rules of section 3508 of the Internal Revenue Code of 1986 shall apply for purposes of this subchapter.

(r)

Service in employ of international organizations by certain transferred Federal employees

(1)

section 3582 of title 5 For purposes of this subchapter, service performed in the employ of an international organization by an individual pursuant to a transfer of such individual to such international organization pursuant to shall constitute “employment” if—

(A)

immediately before such transfer, such individual performed service with a Federal agency which constituted “employment” as defined in subsection (a), and

(B)

such individual would be entitled, upon separation from such international organization and proper application, to reemployment with such Federal agency under such section 3582.

(2)

For purposes of this subsection:

(A)

section 3581(1) of title 5 The term “Federal agency” means an agency, as defined in .

(B)

section 3581(3) of title 5 The term “international organization” has the meaning provided such term by .

Aug. 14, 1935, ch. 531 Aug. 10, 1946, ch. 951 60 Stat. 979 Aug. 28, 1950, ch. 809 64 Stat. 492 Oct. 31, 1949, ch. 792 July 12, 1951, ch. 223 65 Stat. 120 Pub. L. 87–345, § 3Oct. 3, 196175 Stat. 761 Sept. 1, 1954, ch. 1206 68 Stat. 1052 Aug. 1, 1956, ch. 836 70 Stat. 824 Aug. 1, 1956, ch. 837 70 Stat. 870 Pub. L. 85–840, title III, § 311(a)Aug. 28, 195872 Stat. 1035 Pub. L. 86–70, § 32(c)(2)June 25, 195973 Stat. 149 Pub. L. 86–168, title I, § 104(h)Aug. 18, 195973 Stat. 387 Pub. L. 86–624, § 30(c)(2)July 12, 196074 Stat. 420 Pub. L. 86–778, title ISept. 13, 196074 Stat. 936 Pub. L. 87–256, § 110(e)(2)Sept. 21, 196175 Stat. 537 Pub. L. 87–293, title II, § 202(b)(1)Sept. 22, 196175 Stat. 626 Pub. L. 89–97, title IIIJuly 30, 196579 Stat. 380 Pub. L. 90–248, title I, § 123(a)Jan. 2, 196881 Stat. 844 Pub. L. 92–603, title IOct. 30, 197286 Stat. 1354 Pub. L. 93–445, title III, § 311Oct. 16, 197488 Stat. 1359 Pub. L. 94–455, title XII, § 1207(e)(2)(A)Oct. 4, 197690 Stat. 1707 Pub. L. 94–563, § 1(a)Oct. 19, 197690 Stat. 2655 Pub. L. 95–216, title III, § 351(a)(1)Dec. 20, 197791 Stat. 1549 Pub. L. 95–600, title VII, § 703(j)(14)(C)Nov. 6, 197892 Stat. 2942 Pub. L. 97–248, title IISept. 3, 198296 Stat. 552 Pub. L. 97–448, title III, § 309(b)(23)Jan. 12, 198396 Stat. 2410 Pub. L. 98–21, title IApr. 20, 198397 Stat. 67 Pub. L. 98–369, div. B, title VIJuly 18, 198498 Stat. 1122 Pub. L. 99–221, § 3(b)Dec. 26, 198599 Stat. 1735 Pub. L. 99–272, title XIIIApr. 7, 1986100 Stat. 316 Pub. L. 99–335, title III, § 304(a)June 6, 1986100 Stat. 606 Pub. L. 99–514, title XVIIIOct. 22, 1986100 Stat. 2916 Pub. L. 100–203, title IXDec. 22, 1987101 Stat. 1330–286 Pub. L. 100–647, title I, § 1001(d)(2)(E)Nov. 10, 1988102 Stat. 3351 Pub. L. 101–239, title X, § 10201(b)(1)Dec. 19, 1989103 Stat. 2472 Pub. L. 101–508, title XI, § 11332(a)Nov. 5, 1990104 Stat. 1388–469 Pub. L. 101–650, title III, § 321Dec. 1, 1990104 Stat. 5117 Pub. L. 102–572, title IX, § 902(b)(1)Oct. 29, 1992106 Stat. 4516 Pub. L. 103–178, title II, § 204(d)Dec. 3, 1993107 Stat. 2033 Pub. L. 103–296, title I, § 107(a)(4)Aug. 15, 1994108 Stat. 1478 Pub. L. 103–387, § 2(a)(2)(B)Oct. 22, 1994108 Stat. 4072 Pub. L. 104–188, title I, § 1116(a)(2)Aug. 20, 1996110 Stat. 1762 Pub. L. 105–61, title VI, § 642(d)(1)Oct. 10, 1997111 Stat. 1319 Pub. L. 105–33, title XI, § 11246(b)(2)(B)Pub. L. 105–277, div. A, § 101(h) [title VIII, § 802(a)(2)]Oct. 21, 1998112 Stat. 2681–480 Pub. L. 108–203, title IV, § 423(c)Mar. 2, 2004118 Stat. 536 Pub. L. 109–280, title VIII, § 854(c)(9)Aug. 17, 2006120 Stat. 1019 Pub. L. 110–245, title III, § 302(b)June 17, 2008122 Stat. 1648 Pub. L. 110–458, title I, § 108(k)(2)Dec. 23, 2008122 Stat. 5110 Pub. L. 113–295, div. A, title II, § 221(a)(99)(C)(ii)Dec. 19, 2014128 Stat. 4052 Pub. L. 115–243, § 2(b)(1)Sept. 20, 2018132 Stat. 2895 Pub. L. 117–328, div. T, title VII, § 702(b)(3)Dec. 29, 2022136 Stat. 5404 (, title II, § 210, as added , title II, § 201, ; amended, , title I, § 104(a), , 494; , title V, § 506(a), formerly § 505(a), as added , , and renumbered , , ; , title I, § 101(a)(4), (5), (b), (c)(1), (2), (e), (f), (m), , 1061; , title I, §§ 104(a), (b), (c)(1), 105(b), 121(c), , 828, 839; , title IV, § 402(a), ; , 312(a), , ; , , ; , title II, § 202(a), , , 389; , , ; , §§ 103(c)–(f), (j)(2)(A), (B), 104(a), , , 937, 942; , , ; , , ; , §§ 311(a)(3), (4), 317(a), , , 381, 388; , title IV, § 403(a), , , 931; , §§ 123(a)(1), 128(a), 129(a)(1), , , 1358, 1359; , , ; , , ; , , ; , (3)(B), , ; , , ; , §§ 269(b), 278(b)(1), , , 560; , , ; , §§ 101(a), 102(a), title III, §§ 321(b), 322(a)(1), 323(a)(2), , , 70, 118, 120, 121; , §§ 2601(a), 2603(a)(1), 2661(j), 2663(a)(7), (j)(3)(A)(i), , , 1128, 1157, 1162, 1170; , , ; , §§ 13205(b)(1), 13303(c)(2), , , 327; , , ; , §§ 1883(a)(4), 1895(b)(18)(B), (19), , , 2935; , §§ 9001(a)(1), 9004(a), 9005(a), 9023(a), , to 1330–288, 1330–295; , title VIII, §§ 8015(b)(1), (c)(1), 8016(a)(4)(B), (C), , , 3791–3793; , , ; , , ; , , ; , , ; , , ; , title III, §§ 303(a)(1), (b)(1), 319(b)(1), (3), 320(b), 321(a)(13), (c)(6)(C), (D), , , 1518, 1519, 1534–1536, 1538; , , ; , , ; , , ; , as added , , , 2681–532; , , ; , , ; , , ; , , ; , , ; , , ; , , .)

Editorial Notes

References in Text

The Internal Revenue Code of 1986, referred to in text, is classified to Title 26, Internal Revenue Code.

section 8348 of Title 5The Civil Service Retirement and Disability Fund, referred to in subsec. (a)(5)(B)(ii), (G), is provided for in , Government Organization and Employees.

section 301 of Pub. L. 99–335 section 8331 of Title 5Section 301 of the Federal Employees’ Retirement System Act of 1986, referred to in subsec. (a)(5)(H)(i), is , which is set out as a note under .

section 642 of Pub. L. 105–61Oct. 10, 1997111 Stat. 1318 section 3121 of Title 26 section 8331 of Title 5The Federal Employees’ Retirement System Open Enrollment Act of 1997, referred to in subsec. (a)(5)(H)(i), is , title VI, , , which amended this section and , Internal Revenue Code, and enacted provisions set out as a note under , Government Organization and Employees. For complete classification of this Act to the Code, see Tables.

Pub. L. 96–465Oct. 17, 198094 Stat. 2071 section 3901 of Title 22The Foreign Service Act of 1980, referred to in subsec. (a)(5)(H)(ii), is , , . Subchapter II of chapter 8 of title I of the Act is classified generally to part II (§ 4071 et seq.) of subchapter VIII of chapter 52 of Title 22, Foreign Relations and Intercourse. For complete classification of this Act to the Code, see Short Title note set out under and Tables.

act Dec. 29, 1945, ch. 652, title I 59 Stat. 669 section 288 of Title 22The International Organizations Immunities Act, referred to in subsec. (a)(15), is , , which is classified principally to subchapter XVIII (§ 288 et seq.) of chapter 7 of Title 22. For complete classification of that Act to the Code, see Short Title note set out under and Tables.

Section 1141j(g) of title 12 Pub. L. 110–246, title I, § 1610June 18, 2008122 Stat. 1746 , referred to in subsec. (f)(3), was redesignated section 1141j(f) by , , .

act June 24, 1948, ch. 625 62 Stat. 604 The Military Selective Service Act, referred to in subsec. (m)(5)(B), is , , which is classified principally to chapter 49 (§ 3801 et seq.) of Title 50, War and National Defense. For complete classification of this Act to the Code, see Tables.

oPub. L. 87–293Sept. 22, 196175 Stat. 612 section 2501 of Title 22The Peace Corps Act, referred to in subsec. (), is , , , which is classified principally to chapter 34 (§ 2501 et seq.) of Title 22, Foreign Relations and Intercourse. For complete classification of that Act to the Code, see Short Title note set out under and Tables.

Constitutionality

For information regarding the constitutionality of certain provisions of this section, see the Table of Laws Held Unconstitutional in Whole or in Part by the Supreme Court on the Constitution Annotated website, constitution.congress.gov.

Amendments

Pub. L. 117–3282022—Subsec. (a)(5)(E). inserted “or special trial judge” before “of the United States Tax Court”.

Pub. L. 115–2432018—Subsec. (a)(22). added par. (22).

Pub. L. 113–295June 30, 19562014—Subsec. (a)(17). struck out par. (17) which read as follows: “Service in the employ of any organization which is performed (A) in any year during any part of which such organization is registered, or there is in effect a final order of the Subversive Activities Control Board requiring such organization to register, under the Internal Security Act of 1950, as amended, as a Communist-action organization, a Communist-front organization, or a Communist-infiltrated organization, and (B) after ;”.

Pub. L. 110–4582008—Subsec. (a)(5)(E). struck out “or special trial judge” before “of the United States Tax Court”.

Pub. L. 110–245Subsec. (e). designated existing provisions as par. (1), redesignated former cls. (1) to (6) as cls. (A) to (F), respectively, of par. (1), and added par. (2).

Pub. L. 109–2802006—Subsec. (a)(5)(E). inserted “or special trial judge” before “of the United States Tax Court”.

Pub. L. 108–2032004—Subsec. (f)(5). struck out “or is domestic service in a private home of the employer” before period at end.

Pub. L. 105–277 Pub. L. 105–33, § 11246(b)(2)(B)1998—Subsec. (a)(7)(D). added . See 1997 Amendment note below.

Pub. L. 105–61 section 2157 of title 501997—Subsec. (a)(5)(H)(i). substituted “1986,” for “1986 or” and inserted “or the Federal Employees’ Retirement System Open Enrollment Act of 1997” after “,”.

Pub. L. 105–33, § 11246(b)(2)(B)Pub. L. 105–277Subsec. (a)(7)(D). , as added by , inserted “(other than the Federal Employees Retirement System provided in chapter 84 of title 5)” after “United States” in introductory provisions.

Pub. L. 104–188, § 1116(a)(2)(A)1996—Subsec. (a). , inserted at end “For purposes of paragraph (20), the operating crew of a boat shall be treated as normally made up of fewer than 10 individuals if the average size of the operating crew on trips made during the preceding 4 calendar quarters consisted of fewer than 10 individuals.”

Pub. L. 104–188, § 1116(a)(2)(B)Subsec. (a)(20)(A). , amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “such individual does not receive any cash remuneration (other than as provided in subparagraph (B)),”.

Pub. L. 103–296, § 321(a)(13)section 5323(e)(2) of title 25Subsec. (a)(5)(B)(i)(V). , made technical amendment to reference to to reflect renumbering of corresponding section of original act.

Pub. L. 103–296, § 303(a)(1)January 1, 1995December 31, 1999section 418(c)(8)(B) of this titleJanuary 1, 2000Subsec. (a)(7)(F)(iv). , substituted “$1,000 with respect to service performed during any calendar year commencing on or after , ending on or before , and the adjusted amount determined under for any calendar year commencing on or after , with respect to service performed during such calendar year” for “$100”.

Pub. L. 103–296, § 321(c)(6)(C)Subsec. (a)(8)(A), (B), (9). , substituted “1986” for “1954” after “Code of”.

Pub. L. 103–296, § 321(c)(6)(C)Subsec. (a)(10)(B). , substituted “1986” for “1954” after “Code of”.

Pub. L. 103–296, § 107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

Pub. L. 103–296, § 319(b)(3)Subsec. (a)(15). , inserted before semicolon at end “, except service which constitutes ‘employment’ under subsection (r)”.

Pub. L. 103–296, § 320(b)Subsec. (a)(19). , substituted “(J), (M), or (Q)” for “(J), or (M)” in two places.

Pub. L. 103–387Subsec. (a)(21). added par. (21).

lPub. L. 103–296, § 107(a)(4)Subsec. ()(4). , substituted “Commissioner of Social Security” for “Secretary” wherever appearing and “the Commissioner receives” for “he receives” in subpar. (B).

Pub. L. 103–296, § 303(b)(1)January 1, 1995December 31, 1999section 418(c)(8)(B) of this titleJanuary 1, 2000Subsec. (p)(2)(E). , substituted “$1,000 with respect to service performed during any calendar year commencing on or after , ending on or before , and the adjusted amount determined under for any calendar year commencing on or after , with respect to service performed during such calendar year” for “$100”.

Pub. L. 103–296, § 321(c)(6)(D)Subsecs. (p)(4), (q). , substituted “1986” for “1954” after “Code of”.

Pub. L. 103–296, § 319(b)(1)Subsec. (r). , added subsec. (r).

Pub. L. 103–178 section 2157 of title 501993—Subsec. (a)(5)(H)(i). substituted “” for “section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees”.

Pub. L. 102–5721992—Subsec. (a)(5)(E). substituted “United States Court of Federal Claims” for “United States Claims Court”.

Pub. L. 101–5081990—Subsec. (a)(7)(F). added subpar. (F).

Pub. L. 101–239ll1989—Subsec. (a). substituted “3121()(6)” for “3121()(8)” in introductory provisions.

Pub. L. 100–647, § 8015(c)(1)1988—Subsec. (a)(5). , in provision following subpar. (B) inserted “any such service performed on or after any date on which such individual performs” after “with respect to”.

Pub. L. 100–647, § 8015(b)(1)Subsec. (a)(5)(H). , amended subpar. (H) generally. Prior to amendment, subpar. (H) read as follows: “service performed by an individual on or after the effective date of an election by such individual under section 301(a) of the Federal Employees’ Retirement System Act of 1986, or under regulations issued under section 860 of the Foreign Service Act of 1980 or section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees, to become subject to chapter 84 of title 5;”.

Pub. L. 100–647, § 1001(d)(2)(E)Subsec. (a)(19). , substituted “(F), (J), or (M)” for “(F) or (J)” in two places.

Pub. L. 100–647, § 8016(a)(4)(B)Pub. L. 99–272, § 13303(c)(2)Subsec. (a)(20). , (C), amended , see 1986 Amendment note below.

Pub. L. 100–203, § 9005(a)(1)1987—Subsec. (a)(3)(A). , substituted “18” for “twenty-one”.

Pub. L. 100–203, § 9004(a)(1), struck out reference to service performed by an individual in the employ of his spouse.

Pub. L. 100–203, § 9005(a)(2)Subsec. (a)(3)(B). , inserted reference to an individual under the age of 21 in the employ of his father or mother.

Pub. L. 100–203, § 9004(a)(2), substituted introductory provisions for former introductory provisions which read as follows: “Service not in the course of the employer’s trade or business, or domestic service in a private home of the employer, performed by an individual in the employ of his son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service if—”.

lPub. L. 100–203, § 9001(a)(1)Subsec. ()(1). , amended par. (1) generally. Prior to amendment, par. (1) read as follows: “Except as provided in paragraph (4) of this subsection, the term ‘employment’ shall, notwithstanding the provisions of subsection (a) of this section, include service performed after December 1956 by an individual as a member of a uniformed service on active duty; but such term shall not include any such service which is performed while on leave without pay.”

Pub. L. 100–203, § 9023(p)Pub. L. 99–272Subsec. (p). , directed that the heading of subsec. (p) be amended to read the same as it was set out in the general amendment of subsec. (p) by , see 1986 Amendment note below.

Pub. L. 99–514, § 1883(a)(4)1986—Subsec. (a)(5)(G). , substituted “any other service” for “Any other service”.

Pub. L. 99–335Subsec. (a)(5)(H). added subpar. (H).

Pub. L. 99–272, § 13303(c)(2)Pub. L. 100–647, § 8016(a)(4)(B)Subsec. (a)(20). , as amended by , (C), substituted “Service (other than service described in paragraph (3)(A)) performed” for “Service performed” in introductory provisions.

Pub. L. 99–272, § 13205(b)(1)Subsec. (p). , amended subsec. (p) generally. Prior to amendment, subsec. (p) read as follows: “For purposes of sections 426 and 426–1 of this title, the term ‘medicare qualified Federal employment’ means any service which would constitute ‘employment’ as defined in subsection (a) of this section but for the application of the provisions of subsection (a)(5) of this section.”

Pub. L. 99–514, § 1895(b)(18)(B)Subsec. (p)(2)(E). , added subpar. (E).

Pub. L. 99–514, § 1895(b)(19)Subsec. (p)(4)(B). , struck out quotation marks before “(A)”.

Pub. L. 99–2211985—Subsec. (a)(5)(B)(i)(V). added subcl. (V).

Pub. L. 98–369, § 2661(j)1984—Subsec. (a). , struck out the second comma after “such affiliate”.

Pub. L. 98–369, § 2663(a)(7)(A)Subsec. (a)(1). , struck out “(A) under contracts entered into in accordance with title V of the Agricultural Act of 1949, as amended, or (B)”.

Pub. L. 98–369, § 2601(a)(1)December 31, 1983December 31, 1983December 31, 1983December 31, 1983Subsec. (a)(5)(B). , in amending subpar. (B) generally, substituted “(i) has been continuously performing service described in subparagraph (A) since , and for purposes of this clause—(I) if an individual performing service described in subparagraph (A) returns to the performance of such service after being separated therefrom for a period of less than 366 consecutive days, regardless of whether the period began before, on, or after , then such service shall be considered continuous,” for “(i) has been continuously in the employ of the United States or an instrumentality thereof since (and for this purpose an individual who returns to the performance of such service after being separated therefrom following a previous period of such service shall nevertheless be considered upon such return as having been continuously in the employ of the United States or an instrumentality thereof, regardless of whether the period of such separation began before, on, or after , if the period of such separation does not exceed 365 consecutive days),”, added subcls. (II) to (IV), and reenacted cl. (ii).

Pub. L. 98–369, § 2601(a)(2)(A)Subsec. (a)(5)(C) to (F). , (B), in provisions following “except that this paragraph shall not apply with respect to—” redesignated cls. (i), (ii), (iii), and (iv) as subpars. (C), (D), (E), and (F), respectively, and redesignated former subcls. (I), (II), and (III) as cls. (i), (ii), and (iii), respectively, of the redesignated subpar. (D).

Pub. L. 98–369, § 2601(a)(2)(A)Subsec. (a)(5)(G). , (C), in provisions following “except that this paragraph shall not apply with respect to—” redesignated former cl. (v) as subpar. (G), and in subpar. (G) as so redesignated, designated the existing provisions of subpar. (G) as the introductory language and the first phrase of cl. (i) and added the remainder of cl. (i) following “chapter 38 of title 5”, cls. (ii) and (iii), and the provisions following cl. (iii).

Pub. L. 98–369, § 2663(a)(7)(B)Subsec. (a)(7)(D). , realigned margins of subpar. (D).

Pub. L. 98–369, § 2603(a)(1)Subsec. (a)(8). , designated existing provisions as subpar. (A), substituted “this subparagraph” for “this paragraph”, and added subpar. (B).

Pub. L. 98–369, § 2663(a)(7)(C)Subsec. (a)(9). , substituted “section 3231 of the Internal Revenue Code of 1954” for “section 1532 of the Internal Revenue Code of 1939”.

Pub. L. 98–369, § 2663(j)(3)(A)(i)Subsec. (a)(10)(B). , struck out “of Health, Education, and Welfare” after “Secretary”.

Pub. L. 98–369, § 2663(a)(7)(D)Subsec. (a)(19). , struck out the comma after “; or”.

lPub. L. 98–369, § 2663(a)(7)(E)section 101 of title 38Subsec. ()(2). , substituted “paragraph (21) of ” for “section 102 of the Servicemen’s and Veterans’ Survivor Benefits Act” and “paragraph (22) of such section” for “such section”.

lPub. L. 98–369, § 2663(a)(7)(F)Subsec. ()(3). , substituted “paragraph (23) of such section 101” for “such section 102”.

lPub. L. 98–369, § 2663(j)(3)(A)(i)Subsec. ()(4)(A). , struck out “of Health, Education, and Welfare” after “Secretary”.

Pub. L. 98–369, § 2663(a)(7)(G)(i)section 101(27) of title 38Subsec. (m). , (ii), in provisions preceding par. (1), substituted “a reserve component as defined in ” for “a reserve component of a uniformed service as defined in section 102(3) of the Servicemen’s and Veterans’ Survivor Benefits Act” and inserted reference to the National Oceanic and Atmospheric Administration Corps.

Pub. L. 98–369, § 2663(a)(7)(G)(iii)Subsec. (m)(5). , substituted “military, naval, or air” for “military or naval” wherever appearing.

Pub. L. 98–369, § 2663(a)(7)(G)(iv)Subsec. (m)(5)(B). , substituted “Military Selective Service Act” for “Universal Military Training and Service Act”.

Pub. L. 98–21, § 322(a)(1)1983—Subsec. (a). , added cl. (C) and struck out “either” before “A” in provisions preceding par. (1).

Pub. L. 98–21, § 321(b)ll, amended cl. (B) in provisions preceding par. (1) generally, substituting reference to section 3121()(8) of the Internal Revenue Code of 1954 for reference to section 3121() of such Code “an American employer” for “a domestic corporation (as determined in accordance with section 7701 of the Internal Revenue Code of 1954)”, and “affiliate” for “subsidiary” after “with respect to such”.

Pub. L. 98–21, § 323(a)(2), substituted “a citizen or resident of the United States” for “a citizen of the United States” in cl. (B) in provisions preceding par. (1).

Pub. L. 98–21, § 101(a)(1)Subsec. (a)(5). , amended par. (5) generally. Prior to amendment, par. (5) read as follows: “Service performed in the employ of any instrumentality of the United States, if such instrumentality is exempt from the tax imposed by section 1410 of the Internal Revenue Code of 1939, by virtue of any provision of law which specifically refers to such section in granting such exemption;”.

Pub. L. 98–21, § 101(a)(1)Subsec. (a)(6). , amended par. (6) generally. Prior to amendment, par. (6) read as follows:

“(A) Service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is covered by a retirement system established by a law of the United States;

December 31, 1950“(B) Service performed by an individual in the employ of an instrumentality of the United States if such an instrumentality was exempt from the tax imposed by section 1410 of the Internal Revenue Code of 1939, on , and if such service is covered by a retirement system established by such instrumentality; except that the provisions of this subparagraph shall not be applicable to—

“(i) service performed in the employ of a corporation which is wholly owned by the United States;

“(ii) service performed in the employ of a Federal land bank, a Federal intermediate credit bank, a bank for cooperatives, a Federal land bank association, a production credit association, a Federal Reserve Bank, a Federal Home Loan Bank, or a Federal Credit Union;

“(iii) service performed in the employ of a State, county, or community committee under the Production and Marketing Administration;

“(iv) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Army and Air Force Exchange Service, Army and Air Force Motion Picture Service, Navy Exchanges, Marine Corps Exchanges, or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Defense, at installations of the Department of Defense for the comfort, pleasure, contentment, and mental and physical improvement of personnel of such Department; or

“(v) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Coast Guard Exchanges or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Transportation, at installations of the Coast Guard for the comfort, pleasure, contentment, and mental and physical improvement of personnel of the Coast Guard;

“(C) Service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is performed—

“(i) as the President or Vice President of the United States or as a Member, Delegate, or Resident Commissioner of or to the Congress;

“(ii) in the legislative branch;

“(iii) in a penal institution of the United States by an inmate thereof;

section 5351(2) of title 5“(iv) by any individual as an employee included under , other than as a medical or dental intern or a medical or dental resident in training;

“(v) by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency; or

“(vi) by any individual to whom subchapter III of chapter 83 of title 5 does not apply because such individual is subject to another retirement system (other than the retirement system of the Tennessee Valley Authority);”.

Pub. L. 98–21, § 102(a)Subsec. (a)(8). , struck out subpar. (A) designation, struck out subpar. (B) which had related to service performed by employees of nonprofit organizations, and substituted “this paragraph” for “this subparagraph”.

Pub. L. 98–21, § 101(a)(2)Subsec. (p). , struck out designations for pars. (1) and (2) and struck out par. (1) which related to application of the provisions of subparagraph (A), (B), or (C)(i), (ii), or (vi) of subsection (a)(6) of this section.

Pub. L. 97–448Subsec. (q). redesignated subsec. (p), relating to treatment of real estate agents and direct sellers, as (q).

Pub. L. 97–248, § 269(b)1982—Subsec. (p). , added subsec. (p) relating to treatment of real estate agents and direct sellers.

Pub. L. 97–248, § 278(b)(1), added subsec. (p) relating to medicare qualified Federal employment.

Pub. L. 95–6001978—Subsec. (a)(6)(B)(v). substituted “Secretary of Transportation” for “Secretary of the Treasury”.

Pub. L. 95–216, § 351(a)(3)(B)1977—Subsec. (a)(10). , struck out subpar. (A) which related to service performed in the employ of any exempt organization under section 101 of the Internal Revenue Code of 1939, and designated existing provisions of subpar. (B) as entire subsec. (a)(10) and, as so designated, redesignated cls. (i) and (ii) as subpars. (A) and (B).

Pub. L. 95–216, § 351(a)(1)Subsecs. (a)(17)(A), (f)(4)(B). , substituted “year” for “quarter”.

Pub. L. 94–5631976—Subsec. (a)(8)(B). inserted “(or deemed to have been so filed under paragraph (4) or (5) of such section 3121(k))” after “section 3121(k) of the Internal Revenue Code of 1954” in provisions preceding cl. (i), inserted “(or deemed to have been filed)” after “filed” in cls. (i), (ii), and (iii), and substituted “is (or is deemed to be) in effect” for “is in effect” in provisions following cl. (iii).

Pub. L. 94–455Subsec. (a)(20). added par. (20).

lPub. L. 93–445 section 231b(i) of title 45 section 228c–1 of title 45 section 228c–1(p)(2) of title 451974—Subsec. ()(4)(A). substituted “” for “” and struck out “, as provided in ” after “notify the Secretary of Health, Education, and Welfare”.

Pub. L. 92–603, § 128(a)1972—Subsec. (a)(7)(E). , added subpar. (E).

Pub. L. 92–603, § 123(a)(1)Subsec. (a)(8)(A). , inserted provisions referring to the election of coverage under section 3121(r) of the Internal Revenue Code of 1954.

Pub. L. 92–603, § 129(a)(1)Subsec. (a)(10)(B). , designated existing provisions as cl. (i) and added cl. (ii).

Pub. L. 90–248, § 123(a)1968—Subsec. (a)(3)(B). , inserted exception provision including cls. (i) to (iii).

Pub. L. 90–248, § 403(a)(1)section 5351(2) of title 5 section 1052 of title 5Subsec. (a)(6)(C)(iv). , substituted reference to for former .

Pub. L. 90–248, § 403(a)(2)Subsec. (a)(6)(C)(vi). , substituted “subchapter III of chapter 83 of title 5” for “the Civil Service Retirement Act”.

Pub. L. 90–248, § 403(a)(3)section 5351(2) of title 5 section 1052 of title 5Subsec. (a)(7)(D)(ii). , substituted reference to for former .

Pub. L. 89–97, § 311(a)(3)1965—Subsec. (a)(6)(C)(iv). , inserted “, other than as a medical or dental intern or a medical or dental resident in training”.

Pub. L. 89–97, § 317(a)(3)Subsec. (a)(7)(D). , added subpar. (D).

Pub. L. 89–97, § 311(a)(4)Subsec. (a)(13). , struck out from definition of employment the exclusion of service performed as an intern in the employ of a hospital by an individual who has completed a four years’ course in a medical school chartered or approved pursuant to State law.

Pub. L. 87–2561961—Subsec. (a)(19). added par. (19).

oPub. L. 87–293oSubsec. (). added subsec. ().

Pub. L. 86–778, § 104(a)1960—Subsec. (a)(3). , designated existing provisions as cl. (A), struck out provisions which related to service performed by an individual in the employ of his son or daughter, and added cl. (B).

Pub. L. 86–778, § 103(c)Subsec. (a)(7). , excluded service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, performed by an officer or employee thereof.

Pub. L. 86–778, § 103(d)Subsec. (a)(18). , added par. (18).

Pub. L. 86–778, § 103(e)Subsec. (h). , included Guam and American Samoa.

Pub. L. 86–624 substituted “includes the District of Columbia and” for “includes Hawaii, the District of Columbia, and”.

Pub. L. 86–778, § 103(f)Subsec. (i). , included Guam and American Samoa.

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

oPub. L. 86–778, § 103(j)(2)(A)oSubsecs. (j) to (). , (B), repealed subsec. (j) and redesignated subsecs. (k) to () as (j) to (n), respectively.

Pub. L. 86–1681959—Subsec. (a)(6)(B)(ii). substituted “Federal land bank association” for “national farm loan association”, and included service in the employ of Federal land banks, Federal intermediate credit banks and banks for cooperatives.

Pub. L. 86–70Subsecs. (h), (i). struck out “Alaska,” before “Hawaii”.

Pub. L. 85–840, § 311(a)section 1141j(g) of title 121958—Subsec. (a)(1). , struck out provisions which excluded from coverage service performed in connection with the production or harvesting of any commodity defined as an agricultural commodity in .

Pub. L. 85–840, § 312(a)Subsec. (a)(8)(B). , substituted references to the Internal Revenue Code of 1954 for references to the Internal Revenue Code of 1939, and inserted provisions making subparagraph inapplicable to service performed during the period for which a certificate is in effect if such service is performed by an employee who, after the calendar quarter in which the certificate was filed with respect to a group described in section 3121(k)(1)(E) of the Internal Revenue Code of 1954 became a member of such group, and making subparagraph applicable with respect to service performed by an employee as a member of a group described in section 3121(k)(1)(E) with respect to which no certificate is in effect.

Act Aug. 1, 1956, ch. 836, § 104(a) 1956—Subsec. (a)(1)(B). , excluded from coverage service performed by foreign agricultural workers lawfully admitted on a temporary basis from any foreign country or possession thereof.

Act Aug. 1, 1956, ch. 836, § 104(b)(1) Subsec. (a)(6)(B)(ii). , included service performed in the employ of a Federal Home Loan Bank.

Act Aug. 1, 1956, ch. 836, § 104(b)(2) Subsec. (a)(6)(C)(vi). , substituted “Civil Service Retirement Act” for “Civil Service Retirement Act of 1930”, and inserted “(other than the retirement system of the Tennessee Valley Authority)” after “retirement system”.

Act Aug. 1, 1956, ch. 836 Subsec. (a)(16), (17). , §§ 104(c)(1), 121(c), added pars. (16) and (17).

Act Aug. 1, 1956, ch. 837 Subsecs. (m), (n). , added subsecs. (m) and (n).

oAct Aug. 1, 1956, ch. 836, § 105(b) oSubsec. (). , added subsec. ().

Sept. 1, 19541954—Subsec. (a)(B). Act , § 101(m), included within definition of “employment” service performed outside the United States by citizens of the United States as employees for foreign subsidiaries of domestic corporations under certain conditions.

Sept. 1, 1954Subsec. (a)(1). Act , § 101(a)(4), removed specific exception from employment of services performed in connection with the ginning of cotton, and added an exception for services performed by West Indian agricultural workers lawfully admitted to the United States on a temporary basis.

Sept. 1, 1954Subsec. (a)(3). Act , § 101(a)(5), redesignated par. (4) as (3) and struck out former par. (3).

Sept. 1, 1954Subsec. (a)(4). Act , § 101(a)(5), (b), redesignated par. (5) as (4), and made the exclusion with respect to services on non-American vessels or aircraft applicable only if the individual is not a United States citizen or the employer is not an American employer. Former par. (4) redesignated (3).

Sept. 1, 1954Subsec. (a)(5). Act , § 101(a)(5), redesignated par. (6) as (5). Former par. (5) redesignated (4).

Sept. 1, 1954December 31, 1950Subsec. (a)(6)(B). Act , § 101(a)(5), (c)(1)(A), redesignated par. (7) as (6), and inserted “by an individual” after “Service performed” and “and if such service is covered by a retirement system established by such instrumentality;” after “.”

Sept. 1, 1954Subsec. (a)(6)(B)(v). Act , § 101(a)(5), (c)(1)(A), redesignated par. (7) as (6), and added cl. (v).

Sept. 1, 1954Subsec. (a)(6)(C). Act , § 101(a)(5), (c)(2), redesignated par. (7) as (6), and struck out exception from coverage for services in the following categories; temporary employees in the Post Office Department field service; temporary census-taking employees of the Bureau of the Census; Federal employees paid on a contract or fee basis; Federal employees receiving compensation of $12 a year or less; certain consular agents; individuals employed under Federal unemployment relief programs; and members of State, county, or community committees under the Production and Marketing Administration and similar bodies, unless such bodies are composed exclusively of full-time Federal employee and limited the exclusion of inmates or patients of United States institutions to inmates of penal institutions.

Sept. 1, 1954Subsec. (a)(7) to (17). Act , § 101(a)(5), (e), struck out par. (15) and redesignated pars. (7) to (14), (16), and (17) as (6) to (15), respectively.

Sept. 1, 1954Subsec. (k)(3)(C). Act , § 101(f), struck out requirement that services of homeworkers be subject to State licensing laws in order to constitute covered employment.

Oct. 31, 1949July 12, 19511951—Subsec. (a)(1)(C). Act , § 505(a), as added by act , added subpar. (C).

Aug. 28, 19501950—Act , substituted a new section 410 for former section 410.

Statutory Notes and Related Subsidiaries

Change of Name

section 321 of Pub. L. 101–650 section 631 of Title 28“United States magistrate judge” substituted for “United States magistrate” in subsec. (a)(5)(E) pursuant to , set out as a note under , Judiciary and Judicial Procedure.

section 204(c)(3) of this titleReference to Reserve Corps of the Public Health Service deemed to be a reference to the Ready Reserve Corps, see .

Effective Date of 2014 Amendment

Pub. L. 113–295Dec. 19, 2014section 221(b) of Pub. L. 113–295 section 1 of Title 26Amendment by effective , subject to a savings provision, see , set out as a note under , Internal Revenue Code.

Effective Date of 2008 Amendment

Pub. L. 110–458 Pub. L. 109–280 section 112 of Pub. L. 110–458 section 72 of Title 26Amendment by effective as if included in the provisions of to which the amendment relates, except as otherwise provided, see , set out as a note under , Internal Revenue Code.

Pub. L. 110–245June 17, 2008section 302(c) of Pub. L. 110–245 section 3121 of Title 26Amendment by applicable to services performed in calendar months beginning more than 30 days after , see , set out as a note under , Internal Revenue Code.

Effective Date of 1998 Amendment

Pub. L. 105–277 Pub. L. 105–33 Pub. L. 105–277 section 3121 of Title 26Amendment by effective, except as otherwise specifically provided, as if included in the enactment of title XI of the Balanced Budget Act of 1997, , see section 101(h) [title VIII, § 805] of , set out as a note under , Internal Revenue Code.

Effective Date of 1997 Amendment

Pub. L. 105–33 section 11246(b)(4) of Pub. L. 105–33 section 3121 of Title 26Amendment by applicable with respect to all months beginning after the date on which the Director of the Office of Personnel Management issues regulations to carry out section 11–1726, District of Columbia Code, see , set out as a note under , Internal Revenue Code.

Effective Date of 1996 Amendment

Pub. L. 104–188Dec. 31, 1994Dec. 31, 1984Jan. 1, 1995section 1116(a)(3) of Pub. L. 104–188 section 3121 of Title 26Amendment by applicable to remuneration paid after , and, unless payor treated such remuneration (when paid) as being subject to tax under chapter 21 of Title 26, Internal Revenue Code, after , and before , see , set out as a note under .

Effective Date of 1994 Amendment

Pub. L. 103–387Dec. 31, 1994section 2(a)(3)(B) of Pub. L. 103–387 section 3102 of Title 26Amendment by applicable to services performed after , see , set out as a note under , Internal Revenue Code.

section 107(a)(4) of Pub. L. 103–296Mar. 31, 1995section 110(a) of Pub. L. 103–296 section 401 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 103–296, title III, § 303(e)Aug. 15, 1994108 Stat. 1520

section 418 of this title section 3121 of Title 26January 1, 1995“The amendments made by subsections (a), (b), and (c) [amending this section, , and , Internal Revenue Code] shall apply with respect to service performed on or after .”

, , , provided that:

Pub. L. 103–296Aug. 15, 1994section 319(c) of Pub. L. 103–296 section 1402 of Title 26Amendment by section 319(b)(1), (3) of applicable with respect to service performed after calendar quarter following calendar quarter in which , occurs, see , set out as a note under , Internal Revenue Code.

section 320(b) of Pub. L. 103–296Aug. 15, 1994section 320(c) of Pub. L. 103–296 section 871 of Title 26Amendment by effective with calendar quarter following , see , set out as a note under .

Effective Date of 1992 Amendment

Pub. L. 102–572Oct. 29, 1992section 911 of Pub. L. 102–572 section 171 of Title 28Amendment by effective , see , set out as a note under , Judiciary and Judicial Procedure.

Effective Date of 1990 Amendment

Pub. L. 101–508July 1, 1991section 11332(d) of Pub. L. 101–508 section 3121 of Title 26Amendment by applicable with respect to service performed after , see , set out as a note under , Internal Revenue Code.

Effective Date of 1989 Amendment

Pub. L. 101–239lJune 15, 1989section 10201(c) of Pub. L. 101–239 section 406 of Title 26Amendment by applicable with respect to any agreement in effect under section 3121() of Title 26, Internal Revenue Code, on or after , with respect to which no notice of termination is in effect on such date, see , set out as a note under .

Effective Date of 1988 Amendment

section 1001(d)(2)(E) of Pub. L. 100–647 Pub. L. 99–514 section 1019(a) of Pub. L. 100–647 section 1 of Title 26Amendment by 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 , Internal Revenue Code.

section 8015(b)(1) of Pub. L. 100–647 Pub. L. 99–335June 6, 1986section 8015(b)(3) of Pub. L. 100–647 section 3121 of Title 26Amendment by applicable as if such amendment had been included or reflected in section 304 of Federal Employees’ Retirement System Act of 1986, , at the time of its enactment (), see , set out as a note under .

section 8015(c)(1) of Pub. L. 100–647Nov. 10, 1988section 8015(c)(3) of Pub. L. 100–647 section 3121 of Title 26Amendment by applicable to any individual only upon the performance by such individual of service described in subpar. (C), (D), (E), (F), (G), or (H) of subsec. (a)(5) of this section on or after , see , set out as a note under .

Pub. L. 100–647Nov. 10, 198842 U.S.C. 301 section 8016(b) of Pub. L. 100–647 section 3111 of Title 26Amendment by section 8016(a)(4)(B), (C) of 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 Title 26, 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 1987 Amendment

section 9001(a)(1) of Pub. L. 100–203Dec. 31, 1987section 9001(d) of Pub. L. 100–203 section 3121 of Title 26Amendment by applicable with respect to remuneration paid after , see , set out as a note under , Internal Revenue Code.

section 9004(a) of Pub. L. 100–203Dec. 31, 1987section 9004(c) of Pub. L. 100–203 section 3121 of Title 26Amendment by applicable with respect to remuneration paid after , see , set out as a note under .

section 9005(a) of Pub. L. 100–203Dec. 31, 1987section 9005(c) of Pub. L. 100–203 section 3121 of Title 26Amendment by applicable with respect to remuneration paid after , see , set out as a note under .

Effective Date of 1986 Amendment

section 1883(a)(4) of Pub. L. 99–514Oct. 22, 1986section 1883(f) of Pub. L. 99–514 section 402 of this titleAmendment by effective , see , set out as a note under .

section 1895(b)(18)(B) of Pub. L. 99–514Mar. 31, 1986section 1895(b)(18)(C) of Pub. L. 99–514 section 3121 of Title 26Amendment by applicable to services performed after , see , set out as a note under , Internal Revenue Code.

section 1895(b)(19) of Pub. L. 99–514 Pub. L. 99–272 section 1895(e) of Pub. L. 99–514 section 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 .

Pub. L. 99–272, title XIII, § 13205(d)(2)Apr. 7, 1986100 Stat. 318

“(A)

In general .—

March 31, 1986The amendments made by subsection (b) [amending this section and sections 426, 426–1, and 1395c of this title] shall be effective after , and the amendments made by paragraph (3) of that subsection [subsection does not contain a paragraph (3)] shall apply to services performed (for medicare qualified government employment) after that date.

“(B)

Treatment of certain disabilities .—

42 U.S.C. 1395cApril 1, 1986For purposes of establishing entitlement to hospital insurance benefits under part A of title XVIII of the Social Security Act [ et seq.] pursuant to the amendments made by subsection (b), no individual may be considered to be under a disability for any period beginning before .”

, , , provided that:

Effective Date of 1985 Amendment

Pub. L. 99–221, § 3(c)Dec. 26, 198599 Stat. 1736

section 3121 of Title 26“The amendments made by subsection (b) [amending this section and , Internal Revenue Code] apply to any return to the performance of service in the employ of the United States, or of an instrumentality thereof, after 1983.”

, , , provided that:

Effective Date of 1984 Amendment

Pub. L. 98–369, div. B, title VI, § 2601(f)July 18, 198498 Stat. 1127

section 3121 of Title 26December 31, 1983“Except as provided in subsection (d) [set out as a Qualification and Requalification of Federal Employees for Benefits note below], the amendments made by subsections (a) and (b) [amending this section and , Internal Revenue Code] (and provisions of subsection (e) [set out as a Services Performed for Nonprofit Organizations by Federal Employees note below]) shall be effective with respect to service performed after .”

, , , provided that:

Pub. L. 98–369, div. B, title VI, § 2603(e)July 18, 198498 Stat. 1130

section 411 of this title section 3121 of Title 26December 31, 1983“The amendments made by this section [amending this section and and sections 1402 and 3121 of Title 26 and enacting provisions set out as a note under ] shall apply to service performed after .”

, , , provided that:

section 2661(j) of Pub. L. 98–369 Pub. L. 98–21 section 2664(a) of Pub. L. 98–369 section 401 of this titleAmendment by effective as though included in the enactment of the Social Security Amendments of 1983, , see , set out as a note under .

Pub. L. 98–369July 18, 1984section 2664(b) of Pub. L. 98–369 section 401 of this titleAmendment by section 2663(a)(7), (j)(3)(A)(i) of 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 1983 Amendment

section 101(a) of Pub. L. 98–21Dec. 31, 1983section 101(d) of Pub. L. 98–21 section 3121 of Title 26Amendment by effective with respect to service performed after , see , as amended, set out as a note under , Internal Revenue Code.

section 102(a) of Pub. L. 98–21Dec. 31, 1983section 102(c) of Pub. L. 98–21 section 3121 of Title 26Amendment by effective with respect to service performed after , see , set out as a note under .

section 321(b) of Pub. L. 98–21Apr. 20, 1983Apr. 20, 1983section 321(f) of Pub. L. 98–21 section 406 of Title 26Amendment by applicable to agreements entered into after , except that at the election of any American employer such amendment shall also apply to any agreement entered into on or before , see , set out as a note under .

section 322(a)(1) of Pub. L. 98–21Apr. 20, 1983section 322(c) of Pub. L. 98–21 section 3121 of Title 26Amendment by effective in taxable years beginning on or after , see , set out as a note under .

section 323(a)(2) of Pub. L. 98–21Dec. 31, 1983section 323(c)(1) of Pub. L. 98–21Amendment by applicable to remuneration paid after , see , set out as a note under 3121 of Title 26.

Effective Date of 1982 Amendment

section 269(b) of Pub. L. 97–248Dec. 31, 1982section 269(e)(1) of Pub. L. 97–248 section 3508 of Title 26Amendment by applicable to services performed after , see , set out as an Effective Date note under , Internal Revenue Code.

section 278(b)(1) of Pub. L. 97–248Jan. 1, 1983section 278(c)(2)(A) of Pub. L. 97–248 section 426 of this titleAmendment by effective on and after , see , set out as a note under .

Effective Date of 1978 Amendment

Pub. L. 95–600Oct. 4, 1976section 703(r) of Pub. L. 95–600 section 46 of Title 26Amendment by effective , see , set out as a note under , Internal Revenue Code.

Effective Date of 1977 Amendment

Pub. L. 95–216Dec. 31, 1977section 351(d) of Pub. L. 95–216 section 409 of this titleAmendment by applicable with respect to remuneration paid and services rendered after , see , set out as a note under .

Effective Date of 1976 Amendment

Pub. L. 94–563 section 1(d) of Pub. L. 94–563 section 3121 of Title 26Amendment by applicable with respect to services performed after 1950, to the extent covered by waiver certificates filed or deemed to have been filed under section 3121(k)(4) or (5) of Title 26, see , set out as a note under , Internal Revenue Code.

Effective Date of 1974 Amendment

Pub. L. 93–445Jan. 1, 1975section 603 of Pub. L. 93–445 section 402 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1972 Amendment

Pub. L. 92–603, title I, § 128(c)Oct. 30, 197286 Stat. 1358

section 3121 of Title 26Oct. 30, 1972“The amendments made by this section [amending this section and , Internal Revenue Code] shall apply with respect to service performed on and after the first day of the first calendar quarter which begins on or after the date of the enactment of this Act [].”

, , , provided that:

Pub. L. 92–603, title I, § 129(b)Oct. 30, 197286 Stat. 1359

section 3121 of Title 26December 31, 1972“The amendments made by subsection (a) [amending this section and ] shall apply to services performed after .”

, , , provided that:

Effective Date of 1968 Amendment

Pub. L. 90–248, title I, § 123(c)Jan. 2, 196881 Stat. 845

section 3121 of Title 26December 31, 1967“The amendments made by this section [amending this section and , Internal Revenue Code] shall apply with respect to services performed after .”

, , , provided that:

Effective Date of 1965 Amendment

Pub. L. 89–97, title III, § 311(c)July 30, 196579 Stat. 381

section 411 of this title section 1402 of Title 26December 31, 1965section 3121 of Title 26“The amendments made by paragraphs (1) and (2) of subsection (a) [amending ], and by paragraphs (1), (2), and (3) of subsection (b) [amending , Internal Revenue Code], shall apply only with respect to taxable years ending on or after . The amendments made by paragraphs (3) and (4) of subsection (a) [amending this section], and by paragraphs (4) and (5) of subsection (b) [amending ], shall apply only with respect to services performed after 1965.”

, , , provided that:

Pub. L. 89–97, title III, § 317(g)July 30, 196579 Stat. 390

42 U.S.C. 401“The amendments made by this section [amending this section and sections 3121, 3125, 6205, and 6413 of Title 26, Internal Revenue Code] shall apply with respect to service performed after the calendar quarter in which this section is enacted and after the calendar quarter in which the Secretary of the Treasury receives a certification from the Commissioners of the District of Columbia expressing their desire to have the insurance system established by title II (and part A of title XVIII) of the Social Security Act [ et seq., 1395c et seq.] extended to the officers and employees coming under the provisions of such amendments.”

, , , provided that:

Effective Date of 1961 Amendment

Pub. L. 87–293Sept. 22, 1961section 202(c) of Pub. L. 87–293 section 3121 of Title 26Amendment by applicable with respect to service performed after , but in the case of persons serving under the Peace Corps agency established by executive order applicable with respect to service performed on or after the effective date of enrollment, see , set out as a note under , Internal Revenue Code.

Pub. L. 87–256Dec. 31, 1961section 110(h)(3) of Pub. L. 87–256 section 3121 of Title 26Amendment by applicable with respect to service performed after , see , set out as a note under .

Effective Date of 1960 Amendment

section 103(c) of Pub. L. 86–778 Pub. L. 86–778 section 402 of this titleAmendment by applicable only with respect to (1) service in the employ of the Government of Guam or any political subdivision thereof, or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of Guam that legislation has been enacted by the Government of Guam expressing its desire to have the insurance system established by Title II of the Social Security Act, this subchapter, extended to the officers and employees of such Government and such political subdivisions and instrumentalities, and (2) service in the employ of the Government of American Samoa or any political subdivision thereof or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of American Samoa that the Government of American Samoa desires to have the insurance system established by this subchapter extended to the officers and employees of such Government and such political subdivisions and instrumentalities, see section 103(v)(1), (2) of , set out as a note under .

section 103(d) of Pub. L. 86–778 section 103(v)(1) of Pub. L. 86–778 section 402 of this titleAmendment by applicable only with respect to service performed after 1960, see , set out as a note under .

Pub. L. 86–778 Pub. L. 86–778 section 402 of this titleAmendment by section 103(e), (f) of applicable only with respect to service performed after 1960, except that insofar as the carrying on of a trade or business (other than performance of service as an employee) is concerned, the amendment shall be applicable only in the case of taxable years beginning after 1960, see section 103(v)(1), (3) of , set out as a note under .

Pub. L. 86–778Sept. 13, 1960Pub. L. 86–778 section 402 of this titleAmendment by section 103(j)(2)(A), (B) of effective , see section 103(v)(1), (3) of , set out as a note under .

Pub. L. 86–778, title I, § 104(c)Sept. 13, 196074 Stat. 942

section 3121 of Title 26“The amendments made by subsections (a) and (b) [amending this section and , Internal Revenue Code] shall apply only with respect to services performed after 1960.”

, , , provided that:

Pub. L. 86–624Aug. 21, 1959section 47(f) of Pub. L. 86–624 section 201 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1959 Amendment

Pub. L. 86–168Jan. 1, 1960Pub. L. 86–168, title II, § 203(c)Aug. 18, 195973 Stat. 390 Amendment by effective , see , , .

Pub. L. 86–70Jan. 3, 1959Pub. L. 86–70, § 47(d)June 25, 195973 Stat. 153 Amendment by effective , see , , .

Effective Date of 1958 Amendment

Pub. L. 85–840, title III, § 311(b)Aug. 28, 195872 Stat. 1035

“The amendment made by subsection (a) [amending this section] shall apply with respect to service performed after 1958.”

, , , provided that:

Pub. L. 85–840, title III, § 312(b)Aug. 28, 195872 Stat. 1035 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

26 U.S.C. 3121(k)(1)Aug. 28, 1958“The amendment made by subsection (a) [amending this section] shall apply with respect to certificates filed under section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [] after the date of enactment of this Act [].”

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

Effective Date of 1956 Amendment

act Aug. 1, 1956, ch. 837 Jan. 1, 1957Act Aug. 1, 1956, ch. 837, title VI, § 603(a) 70 Stat. 887 Amendment by , effective , see , .

Act Aug. 1, 1956, ch. 836, title I, § 104(i) 70 Stat. 826 Pub. L. 92–603, title I, § 125(b)Oct. 30, 197286 Stat. 1357

“(1)

section 411 of this title section 411 of this title section 411 of this title section 411 of this title section 1402 of Title 26 The amendment made by subsection (a) [amending this section] shall apply with respect to service performed after 1956. The amendments made by paragraph (1) of subsection (c) [amending this section] shall apply with respect to service performed after 1954. The amendment made by paragraph (2) of subsection (c) [amending ] shall apply with respect to taxable years ending after 1955. The amendment made by paragraph (3) of subsection (c) [amending ] shall apply with respect to taxable years ending after 1954. The amendment made by subsection (d) [amending ] shall apply with respect to taxable years ending after 1955. The amendment made by subsection (h) [amending ] shall apply with respect to the same taxable years with respect to which the amendment made by section 201(g) of this Act [amending , Internal Revenue Code] applies.

“(2)

(A)

June 30, 1957 Except as provided in subparagraphs (B) and (C), the amendments made by subsection (b) [amending this section] shall apply only with respect to service performed after , and only if—

“(i)

Pub. L. 92–603, title I, § 125(b)Oct. 30, 197286 Stat. 1357 [Repealed. , , .]

“(ii)

in the case of the amendment made by paragraph (2) of such subsection [amending this section], the conditions prescribed in subparagraph (C) are met.

“(B)

Pub. L. 92–603, title I, § 125(b)Oct. 30, 197286 Stat. 1357 [Repealed. , , .]

“(C)

The amendment made by paragraph (2) of subsection (b) [amending this section] shall be effective only if—

“(i)

July 1, 195742 U.S.C. 401 the Board of Directors of the Tennessee Valley Authority submits to the Secretary of Health, Education, and Welfare [now Health and Human Services], and the Secretary approves, before , a plan, with respect to employees of the Tennessee Valley Authority, for the coordination, on an equitable basis, of the benefits provided by the retirement system applicable to such employees with the benefits provided by title II of the Social Security Act [ et seq.]; and

“(ii)

July 1, 1957January 1, 1956July 1, 1957 such plan specifies, as the effective date of the plan, , or the first day of a prior calendar quarter beginning not earlier than . If the plan specifies as the effective date of the plan a day before , the amendment made by paragraph (2) of subsection (b) [amending this section] shall apply with respect to service performed on or after such effective date; except that, if such effective date is prior to the day on which the Secretary approves the plan, such amendment shall not apply with respect to service performed, prior to the day on which the Secretary approves the plan, by an individual who is not an employee of the Tennessee Valley Authority on such day.

“(D)

July 31, 1957 The Secretary of Health, Education, and Welfare [now Health and Human Services] shall, on or before , submit a report to the Congress setting forth the details of any plan approved by him under subparagraph (B) or (C).”

, , as amended by , , , provided that:

act Aug. 1, 1956, ch. 836 Aug. 1, 1956section 409 of this titleAmendment by section 105(b) of , applicable with respect to service performed after 1956, see section 105(d) of such act , set out as a note under .

Effective Date of 1954 Amendment

Sept. 1, 1954Sept. 1, 1954Sept. 1, 1954section 405 of this titleAmendment by section 101(a)(4), (5) of act , applicable only with respect to services (whether performed after 1954 or prior to 1955) for which the remuneration is paid after 1954, and amendment by section 101(b), (c)(1), (2), (e), and (f) of act , applicable only with respect to services performed after 1954, see section 101(n) of act , set out as a note under .

Effective Date of 1950 Amendment

Aug. 28, 1950Jan. 1, 1951Aug. 28, 1950section 409 of this titleSept. 1, 1950Aug. 28, 1950Section as added by section 104(a) of act , effective , see section 104(b) of act , set out as a note under . Former section 410 was struck out effective , by section 105 of act .

Line Item Veto

Pub. L. 105–61, title VI, § 642(d)(1)Oct. 10, 1997111 Stat. 1319 Oct. 16, 1997Oct. 17, 1997Clinton v. City of New York, , , amending this section, was subject to line item veto by the President, Cancellation No. 97–56, signed , 62 F.R. 54338, . For decision holding line item veto unconstitutional, see , 524 U.S. 417, 118 S.Ct. 2091, 141 L.Ed.2d 393 (1998).

Repeals: Amendments and Application of Amendments Unaffected

Section 202(b)(1) of Pub. L. 87–293 Pub. L. 89–572, § 5(a)Sept. 13, 196680 Stat. 765 section 5(b) of Pub. L. 89–572 section 2515 of Title 22, cited as a credit to this section, was repealed by , , . Such repeal not deemed to affect amendments to this section contained in such provisions, and continuation in full force and effect until modified by appropriate authority of all determinations, authorization, regulations, orders, contracts, agreements, and other actions issued, undertaken, or entered into under authority of the repealed provisions, see , set out as a note under , Foreign Relations and Intercourse.

Construction of 2018 Amendment

Pub. L. 115–243 section 2(c) of Pub. L. 115–243 section 3121 of Title 26Nothing in amendment by to be construed to affect application of any Federal income tax withholding requirements under Title 26, Internal Revenue Code, see , set out as a note under .

Transfer of Functions

November 25, 2002section 542 of Title 6For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of , 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 Title 26For 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 , set out as a note under , Internal Revenue Code.

Federal Legislative Branch Employees Who Contribute Reduced Amounts by Reason of the Federal Employees’ Retirement Contribution Temporary Adjustment Act of 1983

Pub. L. 98–369, div. B, title VI, § 2601(c)July 18, 198498 Stat. 1126 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

42 U.S.C. 410(a)(5)(G)26 U.S.C. 3121(b)(5)(G)Pub. L. 98–168, title IINov. 29, 198397 Stat. 1106 section 8331 of Title 5“For purposes of section 210(a)(5)(G) of the Social Security Act [] and section 3121(b)(5)(G) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [], an individual shall not be considered to be subject to subchapter III of chapter 83 of title 5, United States Code, or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), if he is contributing a reduced amount by reason of the Federal Employees’ Retirement Contribution Temporary Adjustment Act of 1983 [, , , set out as a note under , Government Organization and Employees].”

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

Qualification and Requalification of Federal Employees for Benefits

Pub. L. 98–369, div. B, title VI, § 2601(d)July 18, 198498 Stat. 1126 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2916

“(1)

Any individual who—

“(A)

December 31, 198342 U.S.C. 410(a)(5)(G) was subject to subchapter III of chapter 83 of title 5, United States Code, or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), on (as determined for purposes of section 210(a)(5)(G) of the Social Security Act []), and

“(B)

(i)

December 31, 1983June 15, 1984June 15, 1984 received a lump-sum payment under section 8342(a) of such title 5, or under the corresponding provision of the law establishing the other retirement system described in subparagraph (A), after , and prior to , or received such a payment on or after , pursuant to an application which was filed in accordance with such section 8342(a) or the corresponding provision of the law establishing such other retirement system prior to that date, or

“(ii)

December 31, 1983 otherwise ceased to be subject to subchapter III of chapter 83 of title 5, United States Code, for a period after , to which section 210(a)(5)(G)(iii) of the Social Security Act applies,

July 18, 198426 U.S.C. 3121(b)(5)shall, if such individual again becomes subject to subchapter III of chapter 83 of title 5 (or effectively applies for coverage under such subchapter) after the date on which he last ceased to be subject to such subchapter but prior to, or within 30 days after, the date of the enactment of this Act [], requalify for the exemption from social security coverage and taxes under section 210(a)(5) of the Social Security Act and section 3121(b)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [] as if the cessation of coverage under title 5 had not occurred.

“(2)

July 18, 1984 An individual meeting the requirements of subparagraphs (A) and (B) of paragraph (1) who is not in the employ of the United States or an instrumentality thereof on the date of the enactment of this Act [] may requalify for such exemptions in the same manner as under paragraph (1) if such individual again becomes subject to subchapter III of chapter 83 of title 5 (or effectively applies for coverage under such subchapter) within 30 days after the date on which he first returns to service in the legislative branch after such date of enactment, if such date (on which he returns to service) is within 365 days after he was last in the employ of the United States or an instrumentality thereof.

“(3)

If an individual meeting the requirements of subparagraphs (A) and (B) of paragraph (1) does not again become subject to subchapter III of chapter 83 of title 5 (or effectively apply for coverage under such subchapter) prior to the date of the enactment of this Act or within the relevant 30-day period as provided in paragraph (1) or (2), social security coverage and taxes by reason of section 210(a)(5)(G) of the Social Security Act and section 3121(b)(5)(G) of the Internal Revenue Code of 1986 shall, with respect to such individual’s service in the legislative branch of the Federal Government, become effective with the first month beginning after such 30-day period.

“(4)

The provisions of paragraphs (1) and (2) shall apply only for purposes of reestablishing an exemption from social security coverage and taxes, and do not affect the amount of service to be credited to an individual for purposes of title 5, United States Code.”

, , , as amended by , title XVIII, § 1883(a)(5)(A), , , provided that:

Pub. L. 99–514, title XVIII, § 1883(a)(5)Oct. 22, 1986100 Stat. 2916 section 1883(a)(5)(A) of Pub. L. 99–514July 18, 1984[, , , provided in part that amendment of above note by is effective .]

Services Performed for Nonprofit Organizations by Federal Employees

Pub. L. 98–369, div. B, title VI, § 2601(e)July 18, 198498 Stat. 1127 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

“(1)

42 U.S.C. 410(a)(5)January 1, 198426 U.S.C. 3121(b)(5)26 U.S.C. 501(c)(3) For purposes of section 210(a)(5) of the Social Security Act [] (as in effect in January 1983 and as in effect on and after ) and section 3121(b)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [] (as so in effect), service performed in the employ of a nonprofit organization described in section 501(c)(3) of the Internal Revenue Code of 1986 [] by an employee who is required by law to be subject to subchapter III of chapter 83 of title 5, United States Code, with respect to such service, shall be considered to be service performed in the employ of an instrumentality of the United States.

“(2)

section 203 of Pub. L. 98–168 section 8331 of Title 5 42 U.S.C. 401 For purposes of section 203 of the Federal Employees’ Retirement Contribution Temporary Adjustment Act of 1983 [, set out as a note under , Government Organization and Employees], service described in paragraph (1) which is also ‘employment’ for purposes of title II of the Social Security Act [ et seq.], shall be considered to be ‘covered service’.”

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

Accrued Federal Retirement Entitlements; Reduction Prohibited

Pub. L. 98–21, title I, § 101(e)Apr. 20, 198397 Stat. 70

section 1305 of this title“Nothing in this Act [see Short Title of 1983 Amendment note set out under ] shall reduce the accrued entitlements to future benefits under the Federal Retirement System of current and retired Federal employees and their families.”

, , , provided that:

Coverage of Federal Home Loan Bank Employees

Pub. L. 92–603, title I, § 125(a)Oct. 30, 197286 Stat. 1357 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

26 U.S.C. 3121(b)(6)(B)(ii)“The provisions of section 210(a)(6)(B)(ii) of the Social Security Act [subsec. (a)(6)(B)(ii) of this section] and section 3121(b)(6)(B)(ii) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [], insofar as they relate to service performed in the employ of a Federal home loan bank, shall be effective—

“(1)

Oct. 30, 1972 with respect to all service performed in the employ of a Federal home loan bank on and after the first day of the first calendar quarter which begins on or after the date of the enactment of this Act []; and

“(2)

26 U.S.C. 3101 26 U.S.C. 3122July 1, 1973 in the case of individuals who are in the employ of a Federal home loan bank on such first day, with respect to any service performed in the employ of a Federal home loan bank after the last day of the sixth calendar year preceding the year in which this Act is enacted [1972]; but this paragraph shall be effective only if an amount equal to the taxes imposed by sections 3101 and 3111 of such Code [, 3111] with respect to the services of all such individuals performed in the employ of Federal home loan banks after the last day of the sixth calendar year preceding the year in which this Act is enacted [1972] are paid under the provisions of section 3122 of such Code [] by , or by such later date as may be provided in an agreement entered into before such date with the Secretary of the Treasury or his delegate for purposes of this paragraph.”

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

Covered Employment Not Counted Under Other Federal Retirement Systems

Act Sept. 1, 1954, ch. 1206, title I, § 115 68 Stat. 1087 Pub. L. 91–630, § 1Dec. 31, 197084 Stat. 1875 Pub. L. 91–630, § 2Dec. 31, 197084 Stat. 1875 Dec. 31, 1970Jan. 1, 1971, , which prohibited counting employment under other Federal retirement systems in determining eligibility for benefits under this subchapter, was repealed by , , . , , , provided that such repeal shall not apply in the case of a person who, on , is receiving or is entitled to receive benefits under any retirement system established by the United States or any instrumentality thereof unless he requests, in writing, the office which administers his retirement system to apply it in this case, and that any additional benefits payable pursuant to such request shall commence on .

Termination of War and Emergencies

July 25, 1947, ch. 327, § 3 61 Stat. 451 July 25, 1947Sept. 8, 1939May 27, 1941Joint Res. , , provided that in the interpretation of this section, the date , shall be deemed to be the date of termination of any state of war theretofore declared by Congress and of the national emergencies proclaimed by the President on , and .

Executive Documents

Change of Name

July 13, 196579 Stat. 1318 Oct. 3, 197084 Stat. 2090 Coast and Geodetic Survey consolidated with National Weather Bureau in 1965 to form Environmental Science Services Administration by Reorg. Plan No. 2 of 1965, eff. , 30 F.R. 8819, , set out in the Appendix to Title 5, Government Organization and Employees. Commissioned Officer Corps of the Environmental Science Services Administration changed to Commissioned Officer Corps of National Oceanic and Atmospheric Administration, see Reorg. Plan No. 4 of 1970, § 4(d), eff. , 35 F.R. 15627, , set out in the Appendix to Title 5.

Employment

Included and excluded service

American vessel

American aircraft

American employer

Agricultural labor

Farm

State

United States

Employee

Covered transportation service

Service in uniformed services

Member of a uniformed service

Crew leader

Peace Corps volunteer service

Medicare qualified government employment

Treatment of real estate agents and direct sellers

Service in employ of international organizations by certain transferred Federal employees

Editorial Notes

References in Text

Constitutionality

Amendments

Statutory Notes and Related Subsidiaries

Change of Name

Effective Date of 2014 Amendment

Effective Date of 2008 Amendment

Effective Date of 1998 Amendment

Effective Date of 1997 Amendment

Effective Date of 1996 Amendment

Effective Date of 1994 Amendment

Effective Date of 1992 Amendment

Effective Date of 1990 Amendment

Effective Date of 1989 Amendment

Effective Date of 1988 Amendment

Effective Date of 1987 Amendment

Effective Date of 1986 Amendment

In general .—

Treatment of certain disabilities .—

Effective Date of 1985 Amendment

Effective Date of 1984 Amendment

Effective Date of 1983 Amendment

Effective Date of 1982 Amendment

Effective Date of 1978 Amendment

Effective Date of 1977 Amendment

Effective Date of 1976 Amendment

Effective Date of 1974 Amendment

Effective Date of 1972 Amendment

Effective Date of 1968 Amendment

Effective Date of 1965 Amendment

Effective Date of 1961 Amendment

Effective Date of 1960 Amendment

Effective Date of 1959 Amendment

Effective Date of 1958 Amendment

Effective Date of 1956 Amendment

Pub. L. 92–603, title I, § 125(b)Oct. 30, 197286 Stat. 1357 [Repealed. , , .]

Pub. L. 92–603, title I, § 125(b)Oct. 30, 197286 Stat. 1357 [Repealed. , , .]

Effective Date of 1954 Amendment

Effective Date of 1950 Amendment

Line Item Veto

Repeals: Amendments and Application of Amendments Unaffected

Construction of 2018 Amendment

Transfer of Functions

Plan Amendments Not Required Until January 1, 1989

Federal Legislative Branch Employees Who Contribute Reduced Amounts by Reason of the Federal Employees’ Retirement Contribution Temporary Adjustment Act of 1983

Qualification and Requalification of Federal Employees for Benefits

Services Performed for Nonprofit Organizations by Federal Employees

Accrued Federal Retirement Entitlements; Reduction Prohibited

Coverage of Federal Home Loan Bank Employees

Covered Employment Not Counted Under Other Federal Retirement Systems

Termination of War and Emergencies

Executive Documents

Change of Name

Pub. L. 92–603, title I, § 125(b)Oct. 30, 197286 Stat. 1357 [Repealed. , , .]

Pub. L. 92–603, title I, § 125(b)Oct. 30, 197286 Stat. 1357 [Repealed. , , .]