
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document affected by Public Law 106-554 Section 1(a)(7)]
[CITE: 26USC3121]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                      Subtitle C--Employment Taxes
 
             CHAPTER 21--FEDERAL INSURANCE CONTRIBUTIONS ACT
 
                    Subchapter C--General Provisions
 
Sec. 3121. Definitions


(a) Wages

    For purposes of this chapter, the term ``wages'' means all 
remuneration for employment, including the cash value of all 
remuneration (including benefits) paid in any medium other than cash; 
except that such term shall not include--
        (1) in the case of the taxes imposed by sections 3101(a) and 
    3111(a) that part of the remuneration which, after remuneration 
    (other than remuneration referred to in the succeeding paragraphs of 
    this subsection) equal to the contribution and benefit base (as 
    determined under section 230 of the Social Security Act) with 
    respect to employment has been paid to an individual by an employer 
    during the calendar year with respect to which such contribution and 
    benefit base is effective, is paid to such individual by such 
    employer during such calendar year. If an employer (hereinafter 
    referred to as successor employer) during any calendar year acquires 
    substantially all the property used in a trade or business of 
    another employer (hereinafter referred to as a predecessor), or used 
    in a separate unit of a trade or business of a predecessor, and 
    immediately after the acquisition employs in his trade or business 
    an individual who immediately prior to the acquisition was employed 
    in the trade or business of such predecessor, then, for the purpose 
    of determining whether the successor employer has paid remuneration 
    (other than remuneration referred to in the succeeding paragraphs of 
    this subsection) with respect to employment equal to the 
    contribution and benefit base (as determined under section 230 of 
    the Social Security Act) to such individual during such calendar 
    year, any remuneration (other than remuneration referred to in the 
    succeeding paragraphs of this subsection) with respect to employment 
    paid (or considered under this paragraph as having been paid) to 
    such individual by such predecessor during such calendar year and 
    prior to such acquisition shall be considered as having been paid by 
    such successor employer;
        (2) the amount of any payment (including any amount paid by an 
    employer for insurance or annuities, or into a fund, to provide for 
    any such payment) made to, or on behalf of, an employee or any of 
    his dependents under a plan or system established by an employer 
    which makes provision for his employees generally (or for his 
    employees generally and their dependents) or for a class or classes 
    of his employees (or for a class or classes of his employees and 
    their dependents), on account of--
            (A) sickness or accident disability (but, in the case of 
        payments made to an employee or any of his dependents, this 
        subparagraph shall exclude from the term ``wages'' only payments 
        which are received under a workman's compensation law), or
            (B) medical or hospitalization expenses in connection with 
        sickness or accident disability, or
            (C) death, except that this paragraph does not apply to a 
        payment for group-term life insurance to the extent that such 
        payment is includible in the gross income of the employee;

        [(3) Repealed. Pub. L. 98-21, title III, Sec. 324(a)(3)(B), Apr. 
    20, 1983, 97 Stat. 123]
        (4) any payment on account of sickness or accident disability, 
    or medical or hospitalization expenses in connection with sickness 
    or accident disability, made by an employer to, or on behalf of, an 
    employee after the expiration of 6 calendar months following the 
    last calendar month in which the employee worked for such employer;
        (5) any payment made to, or on behalf of, an employee or his 
    beneficiary--
            (A) from or to a trust described in section 401(a) which is 
        exempt from tax under section 501(a) at the time of such payment 
        unless such payment is made to an employee of the trust as 
        remuneration for services rendered as such employee and not as a 
        beneficiary of the trust,
            (B) under or to an annuity plan which, at the time of such 
        payment, is a plan described in section 403(a),
            (C) under a simplified employee pension (as defined in 
        section 408(k)(1)), other than any contributions described in 
        section 408(k)(6),
            (D) under or to an annuity contract described in section 
        403(b), other than a payment for the purchase of such contract 
        which is made by reason of a salary reduction agreement (whether 
        evidenced by a written instrument or otherwise),
            (E) under or to an exempt governmental deferred compensation 
        plan (as defined in subsection (v)(3)),
            (F) to supplement pension benefits under a plan or trust 
        described in any of the foregoing provisions of this paragraph 
        to take into account some portion or all of the increase in the 
        cost of living (as determined by the Secretary of Labor) since 
        retirement but only if such supplemental payments are under a 
        plan which is treated as a welfare plan under section 
        3(2)(B)(ii) of the Employee Retirement Income Security Act of 
        1974,
            (G) under a cafeteria plan (within the meaning of section 
        125) if such payment would not be treated as wages without 
        regard to such plan and it is reasonable to believe that (if 
        section 125 applied for purposes of this section) section 125 
        would not treat any wages as constructively received,
            (H) under an arrangement to which section 408(p) applies, 
        other than any elective contributions under paragraph (2)(A)(i) 
        thereof, or
            (I) under a plan described in section 457(e)(11)(A)(ii) and 
        maintained by an eligible employer (as defined in section 
        457(e)(1));

        (6) the payment by an employer (without deduction from the 
    remuneration of the employee)--
            (A) of the tax imposed upon an employee under section 3101, 
        or
            (B) of any payment required from an employee under a State 
        unemployment compensation law,

    with respect to remuneration paid to an employee for domestic 
    service in a private home of the employer or for agricultural labor;
        (7)(A) remuneration paid in any medium other than cash to an 
    employee for service not in the course of the employer's trade or 
    business or for domestic service in a private home of the employer;
        (B) cash remuneration paid by an employer in any calendar year 
    to an employee for domestic service in a private home of the 
    employer (including domestic service described in subsection 
    (g)(5)), if the cash remuneration paid in such year by the employer 
    to the employee for such service is less than the applicable dollar 
    threshold (as defined in subsection (x)) for such year;
        (C) cash remuneration paid by an employer in any calendar year 
    to an employee for service not in the course of the employer's trade 
    or business, if the cash remuneration paid in such year by the 
    employer to the employee for such service is less than $100. As used 
    in this subparagraph, the term ``service not in the course of the 
    employer's trade or business'' does not include domestic service in 
    a private home of the employer and does not include service 
    described in subsection (g)(5);
        (8)(A) remuneration paid in any medium other than cash for 
    agricultural labor;
        (B) cash remuneration paid by an employer in any calendar year 
    to an employee for agricultural labor unless--
            (i) the cash remuneration paid in such year by the employer 
        to the employee for such labor is $150 or more, or
            (ii) the employer's expenditures for agricultural labor in 
        such year equal or exceed $2,500,

    except that clause (ii) shall not apply in determining whether 
    remuneration paid to an employee constitutes ``wages'' under this 
    section if such employee (I) is employed as a hand harvest laborer 
    and is paid on a piece rate basis in an operation which has been, 
    and is customarily and generally recognized as having been, paid on 
    a piece rate basis in the region of employment, (II) commutes daily 
    from his permanent residence to the farm on which he is so employed, 
    and (III) has been employed in agriculture less than 13 weeks during 
    the preceding calendar year;
        [(9) Repealed. Pub. L. 98-21, title III, Sec. 324(a)(3)(B), Apr. 
    20, 1983, 97 Stat. 123]
        (10) remuneration paid by an employer in any calendar year to an 
    employee for service described in subsection (d)(3)(C) (relating to 
    home workers), if the cash remuneration paid in such year by the 
    employer to the employee for such service is less than $100;
        (11) remuneration paid to or on behalf of an employee if (and to 
    the extent that) at the time of the payment of such remuneration it 
    is reasonable to believe that a corresponding deduction is allowable 
    under section 217 (determined without regard to section 274(n));
        (12)(A) tips paid in any medium other than cash;
        (B) cash tips received by an employee in any calendar month in 
    the course of his employment by an employer unless the amount of 
    such cash tips is $20 or more;
        (13) any payment or series of payments by an employer to an 
    employee or any of his dependents which is paid--
            (A) upon or after the termination of an employee's 
        employment relationship because of (i) death, or (ii) retirement 
        for disability, and
            (B) under a plan established by the employer which makes 
        provision for his employees generally or a class or classes of 
        his employees (or for such employees or class or classes of 
        employees and their dependents),

    other than any such payment or series of payments which would have 
    been paid if the employee's employment relationship had not been so 
    terminated;
        (14) any payment made by an employer to a survivor or the estate 
    of a former employee after the calendar year in which such employee 
    died;
        (15) any payment made by an employer to an employee, if at the 
    time such payment is made such employee is entitled to disability 
    insurance benefits under section 223(a) of the Social Security Act 
    and such entitlement commenced prior to the calendar year in which 
    such payment is made, and if such employee did not perform any 
    services for such employer during the period for which such payment 
    is made;
        (16) remuneration paid by an organization exempt from income tax 
    under section 501(a) (other than an organization described in 
    section 401(a)) or under section 521 in any calendar year to an 
    employee for service rendered in the employ of such organization, if 
    the remuneration paid in such year by the organization to the 
    employee for such service is less than $100;
        (17) any contribution, payment, or service provided by an 
    employer which may be excluded from the gross income of an employee, 
    his spouse, or his dependents, under the provisions of section 120 
    (relating to amounts received under qualified group legal services 
    plans);
        (18) any payment made, or benefit furnished, to or for the 
    benefit of an employee if at the time of such payment or such 
    furnishing it is reasonable to believe that the employee will be 
    able to exclude such payment or benefit from income under section 
    127 or 129;
        (19) the value of any meals or lodging furnished by or on behalf 
    of the employer if at the time of such furnishing it is reasonable 
    to believe that the employee will be able to exclude such items from 
    income under section 119;
        (20) any benefit provided to or on behalf of an employee if at 
    the time such benefit is provided it is reasonable to believe that 
    the employee will be able to exclude such benefit from income under 
    section 74(c), 117, or 132; or
        (21) in the case of a member of an Indian tribe, any 
    remuneration on which no tax is imposed by this chapter by reason of 
    section 7873 (relating to income derived by Indians from exercise of 
    fishing rights).

Nothing in the regulations prescribed for purposes of chapter 24 
(relating to income tax withholding) which provides an exclusion from 
``wages'' as used in such chapter shall be construed to require a 
similar exclusion from ``wages'' in the regulations prescribed for 
purposes of this chapter. Except as otherwise provided in regulations 
prescribed by the Secretary, any third party which makes a payment 
included in wages solely by reason of the parenthetical matter contained 
in subparagraph (A) of paragraph (2) shall be treated for purposes of 
this chapter and chapter 22 as the employer with respect to such wages.

(b) Employment

    For purposes of this chapter, the term ``employment'' means any 
service, of whatever nature, performed (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 for an American employer (as defined in 
subsection (h)), 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 section 233 of the 
Social Security Act; except that 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 title 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) has been continuously performing service described 
            in subparagraph (A) since December 31, 1983, 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 December 31, 1983, 
                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, United 
                States Code, 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) 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 in 
                Taiwan as provided under section 3310 of chapter 48 of 
                title 22, United States Code, 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, United States Code, then the 
                service so performed as a member of a uniformed service 
                shall be considered service described in subparagraph 
                (A), and
                    (V) if an individual performing service described in 
                subparagraph (A) returns to the performance of such 
                service after employment (by a tribal organization) to 
                which section 105(e)(2) \1\ of the Indian Self-
                Determination Act applies, then the service performed 
                for that tribal organization shall be considered service 
                described in subparagraph (A); or
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    \1\ See References in Text note below.

                (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 
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            service);

    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, United States Code,
                (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, United States Code, 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 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) is performed by an individual who was not 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 December 31, 
            1983, or
                (ii) is performed by an individual who has, at any time 
            after December 31, 1983, received a lump-sum payment under 
            section 8342(a) of title 5, United States Code, or under the 
            corresponding provision of the law establishing the other 
            retirement system described in clause (i), or
                (iii) is performed by an individual after such 
            individual has otherwise ceased to be subject to subchapter 
            III of chapter 83 of title 5, United States Code (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 December 31, 1983,

        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) on or after the effective date of an election by 
            such individual, under section 301 of the Federal Employees' 
            Retirement System Act of 1986, section 307 of the Central 
            Intelligence Agency Retirement Act (50 U.S.C. 2157), or the 
            Federal Employees' Retirement System Open Enrollment Act of 
            1997 \2\ to become subject to the Federal Employees' 
            Retirement System provided in chapter 84 of title 5, United 
            States Code, or
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    \2\ So in original. Probably should be followed by a comma.
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                (ii) 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;

        (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) by any individual as an employee included under section 
        5351(2) of title 5, United States Code (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) service which, under subsection (j), constitutes covered 
        transportation service,
            (B) 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 title with respect to the taxes imposed by this 
        chapter--
                (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 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,

            (C) 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, United States Code); 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) by any individual as an employee included under 
            section 5351(2) of title 5, United States Code (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,

            (D) 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 (B) shall apply,
            (E) service included under an agreement entered into 
        pursuant to section 218 of the Social Security Act, 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) 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 January 1, 1995, 
            ending on or before December 31, 1999, and the adjusted 
            amount determined under section 218(c)(8)(B) of the Social 
            Security Act for any calendar year commencing on or after 
            January 1, 2000, with respect to service performed during 
            such calendar year; or
                (v) by an employee in a position compensated solely on a 
            fee basis which is treated pursuant to section 1402(c)(2)(E) 
            as a trade or business for purposes of inclusion of such 
            fees in net earnings from self-employment;

        for purposes of this subparagraph, except as provided in 
        regulations prescribed by the Secretary, the term ``retirement 
        system'' has the meaning given such term by section 218(b)(4) of 
        the Social Security Act;

        (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 subsection (r) 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 subsection (w), other than service in an 
    unrelated trade or business (within the meaning of section 513(a));
        (9) service performed by an individual as an employee or 
    employee representative as defined in section 3231;
        (10) service performed in the employ of--
            (A) a school, college, or university, or
            (B) an organization described in section 509(a)(3) 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 performed in its employ by 
        a student referred to in section 218(c)(5) of the Social 
        Security Act are covered under the agreement between the 
        Commissioner of Social Security and such State entered into 
        pursuant to section 218 of such Act;

    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 18 
    in the delivery or distribution of newspapers or shopping news, not 
    including delivery or distribution to any point for subsequent 
    delivery or distribution;
        (B) service performed by an individual in, and at the time of, 
    the sale of newspapers or magazines to ultimate consumers, under an 
    arrangement under which the newspapers or magazines are to be sold 
    by him at a fixed price, his compensation being based on the 
    retention of the excess of such price over the amount at which the 
    newspapers or magazines are charged to him, whether or not he is 
    guaranteed a minimum amount of compensation for such service, or is 
    entitled to be credited with the unsold newspapers or magazines 
    turned back;
        (15) service performed in the employ of an international 
    organization, except service which constitutes ``employment'' under 
    subsection (y);
        (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) 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 June 30, 1956;
        (18) 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 section 101(a)(15)(H)(ii) of the 
    Immigration and Nationality Act (8 U.S.C. 1101(a)(15)(H)(ii));
        (19) Service which is performed by a nonresident alien 
    individual for the period he is temporarily present in the United 
    States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of 
    section 101(a)(15) of the Immigration and Nationality Act, as 
    amended, 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 cash remuneration 
        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 the 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; or
        (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.

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.

(c) Included and excluded service

    For purposes of this chapter, if the services performed during one-
half or more of any pay period by an employee for the person employing 
him constitute employment, all the services of such employee for such 
period shall be deemed to be employment; but if the services performed 
during more than one-half of any such pay period by an employee for the 
person employing him do not constitute employment, then none of the 
services of such employee for such period shall be deemed to be 
employment. As used in this subsection, the term ``pay period'' means a 
period (of not more than 31 consecutive days) for which a payment of 
remuneration is ordinarily made to the employee by the person employing 
him. This subsection shall not be applicable with respect to services 
performed in a pay period by an employee for the person employing him, 
where any of such service is excepted by subsection (b)(9).

(d) Employee

    For purposes of this chapter, 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)) 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; or
        (4) any individual who performs services that are included under 
    an agreement entered into pursuant to section 218 of the Social 
    Security Act.

(e) State, United States, and citizen

    For purposes of this chapter--

                              (1) State

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

                          (2) United States

        The term ``United States'' when used in a geographical sense 
    includes the Commonwealth of Puerto Rico, the Virgin Islands, Guam, 
    and American Samoa.

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

(f) American vessel and aircraft

    For purposes of this chapter, the term ``American vessel'' means any 
vessel documented or numbered under the laws of the United States; and 
includes any vessel which is neither documented or numbered under the 
laws of the United States nor documented under the laws of any foreign 
country, if its crew is employed solely by one or more citizens or 
residents of the United States or corporations organized under the laws 
of the United States or of any State; and the term ``American aircraft'' 
means an aircraft registered under the laws of the United States.

(g) Agricultural labor

    For purposes of this chapter, 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) in connection with the production or harvesting of any 
    commodity defined as an agricultural commodity in section 15(g) of 
    the Agricultural Marketing Act, as amended (12 U.S.C. 1141j), 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), but only if such operators produced all of the 
    commodity with respect to which such service is performed. For 
    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 20 at any time during 
    the calendar year in which such service is performed;
        (C) the provisions of subparagraphs (A) and (B) 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; 
    or
        (5) on a farm operated for profit if such service is not in the 
    course of the employer's trade or business or is domestic service in 
    a private home of the employer.

As used in this subsection, 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) American employer

    For purposes of this chapter, the term ``American employer'' means 
an employer which is--
        (1) the United States or any instrumentality thereof,
        (2) an individual who is a resident of the United States,
        (3) a partnership, if two-thirds or more of the partners are 
    residents of the United States,
        (4) a trust, if all of the trustees are residents of the United 
    States, or
        (5) a corporation organized under the laws of the United States 
    or of any State.

(i) Computation of wages in certain cases

                        (1) Domestic service

        For purposes of this chapter, in the case of domestic service 
    described in subsection (a)(7)(B), any payment of cash remuneration 
    for such service which is more or less than a whole-dollar amount 
    shall, under such conditions and to such extent as may be prescribed 
    by regulations made under this chapter, be computed to the nearest 
    dollar. For the purpose of the computation to the nearest dollar, 
    the payment of a fractional part of a dollar shall be disregarded 
    unless it amounts to one-half dollar or more, in which case it shall 
    be increased to $1. The amount of any payment of cash remuneration 
    so computed to the nearest dollar shall, in lieu of the amount 
    actually paid, be deemed to constitute the amount of cash 
    remuneration for purposes of subsection (a)(7)(B).

                (2) Service in the uniformed services

        For purposes of this chapter, in the case of an individual 
    performing service, as a member of a uniformed service, to which the 
    provisions of subsection (m)(1) are applicable, the term ``wages'' 
    shall, subject to the provisions of subsection (a)(1) of this 
    section, include as such individual's remuneration for such service 
    only (A) his basic pay as described in chapter 3 and section 1009 of 
    title 37, United States Code, in the case of an individual 
    performing service to which subparagraph (A) of such subsection 
    (m)(1) applies, or (B) his compensation for such service as 
    determined under section 206(a) of title 37, United States Code, in 
    the case of an individual performing service to which subparagraph 
    (B) of such subsection (m)(1) applies.

                  (3) Peace Corps volunteer service

        For purposes of this chapter, in the case of an individual 
    performing service, as a volunteer or volunteer leader within the 
    meaning of the Peace Corps Act, to which the provisions of section 
    3121(p) are applicable, the term ``wages'' shall, subject to the 
    provisions of subsection (a)(1) of this section, include as such 
    individual's remuneration for such service only amounts paid 
    pursuant to section 5(c) or 6(1) of the Peace Corps Act.

    (4) Service performed by certain members of religious orders

        For purposes of this chapter, in any case where an individual is 
    a member of a religious order (as defined in subsection (r)(2)) 
    performing service in the exercise of duties required by such order, 
    and an election of coverage under subsection (r) is in effect with 
    respect to such order or with respect to the autonomous subdivision 
    thereof to which such member belongs, the term ``wages'' shall, 
    subject to the provisions of subsection (a)(1), include as such 
    individual's remuneration for such service the fair market value of 
    any board, lodging, clothing, and other perquisites furnished to 
    such member by such order or subdivision thereof or by any other 
    person or organization pursuant to an agreement with such order or 
    subdivision, except that the amount included as such individual's 
    remuneration under this paragraph shall not be less than $100 a 
    month.

    (5) Service performed by certain retired justices and judges

        For purposes of this chapter, in the case of an individual 
    performing service under the provisions of section 294 of title 28, 
    United States Code (relating to assignment of retired justices and 
    judges to active duty), the term ``wages'' shall not include any 
    payment under section 371(b) of such title 28 which is received 
    during the period of such service.

(j) Covered transportation service

    For purposes of this chapter--

          (1) Existing transportation systems--General rule

        Except as provided in paragraph (2), 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) Existing transportation systems--Cases in which no 
            transportation employees, or only certain employees, 
                                 are covered

        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) 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 was, on December 31, 1950, 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) no part of the transportation system operated by the 
        State or political subdivision on December 31, 1950, 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 
        (including as employment service covered by an agreement under 
        section 218 of the Social Security Act) 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).

           (3) Transportation systems acquired after 1950

        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) Definitions

        For 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 chapter or subchapter A of chapter 9 of the Internal 
        Revenue Code of 1939 or was covered by an agreement made 
        pursuant to section 218 of the Social Security Act 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.

[(k) Repealed. Pub. L. 98-21, title I, Sec. 102(b)(2), Apr. 20, 1983, 97 
        Stat. 71]

(l) Agreements entered into by American employers with respect to 
        foreign affiliates

     (1) Agreement with respect to certain employees of foreign 
                                  affiliate

        The Secretary shall, at the American employer's request, enter 
    into an agreement (in such manner and form as may be prescribed by 
    the Secretary) with any American employer (as defined in subsection 
    (h)) who desires to have the insurance system established by title 
    II of the Social Security Act extended to service performed outside 
    the United States in the employ of any 1 or more of such employer's 
    foreign affiliates (as defined in paragraph (6)) by all employees 
    who are citizens or residents of the United States, except that the 
    agreement shall not apply to any service performed by, or 
    remuneration paid to, an employee if such service or remuneration 
    would be excluded from the term ``employment'' or ``wages'', as 
    defined in this section, had the service been performed in the 
    United States. Such agreement may be amended at any time so as to be 
    made applicable, in the same manner and under the same conditions, 
    with respect to any other foreign affiliate of such American 
    employer. Such agreement shall be applicable with respect to 
    citizens or residents of the United States who, on or after the 
    effective date of the agreement, are employees of and perform 
    services outside the United States for any foreign affiliate 
    specified in the agreement. Such agreement shall provide--
            (A) that the American employer shall pay to the Secretary, 
        at such time or times as the Secretary may by regulations 
        prescribe, amounts equivalent to the sum of the taxes which 
        would be imposed by sections 3101 and 3111 (including amounts 
        equivalent to the interest, additions to the taxes, additional 
        amounts, and penalties which would be applicable) with respect 
        to the remuneration which would be wages if the services covered 
        by the agreement constituted employment as defined in this 
        section; and
            (B) that the American employer will comply with such 
        regulations relating to payments and reports as the Secretary 
        may prescribe to carry out the purposes of this subsection.

                  (2) Effective period of agreement

        An agreement entered into pursuant to paragraph (1) shall be in 
    effect for the period beginning with the first day of the calendar 
    quarter in which such agreement is entered into or the first day of 
    the succeeding calendar quarter, as may be specified in the 
    agreement; except that in case such agreement is amended to include 
    the services performed for any other affiliate and such amendment is 
    executed after the first month following the first calendar quarter 
    for which the agreement is in effect, the agreement shall be in 
    effect with respect to service performed for such other affiliate 
    only after the calendar quarter in which such amendment is executed. 
    Notwithstanding any other provision of this subsection, the period 
    for which any such agreement is effective with respect to any 
    foreign entity shall terminate at the end of any calendar quarter in 
    which the foreign entity, at any time in such quarter, ceases to be 
    a foreign affiliate as defined in paragraph (6).

                   (3) No termination of agreement

        No agreement under this subsection may be terminated, either in 
    its entirety or with respect to any foreign affiliate, on or after 
    June 15, 1989.

                     (4) Deposits in trust funds

        For purposes of section 201 of the Social Security Act, relating 
    to appropriations to the Federal Old-Age and Survivors Insurance 
    Trust Fund and the Federal Disability Insurance Trust Fund, such 
    remuneration--
            (A) paid for services covered by an agreement entered into 
        pursuant to paragraph (1) as would be wages if the services 
        constituted employment, and
            (B) as is reported to the Secretary pursuant to the 
        provisions of such agreement or of the regulations issued under 
        this subsection,

    shall be considered wages subject to the taxes imposed by this 
    chapter.

                 (5) Overpayments and underpayments

        (A) If more or less than the correct amount due under an 
    agreement entered into pursuant to this subsection is paid with 
    respect to any payment of remuneration, proper adjustments with 
    respect to the amounts due under such agreement shall be made, 
    without interest, in such manner and at such times as may be 
    required by regulations prescribed by the Secretary.
        (B) If an overpayment cannot be adjusted under subparagraph (A), 
    the amount thereof shall be paid by the Secretary, through the 
    Fiscal Service of the Treasury Department, but only if a claim for 
    such overpayment is filed with the Secretary within two years from 
    the time such overpayment was made.

                    (6) Foreign affiliate defined

        For purposes of this subsection and section 210(a) of the Social 
    Security Act--

        (A) In general

            A foreign affiliate of an American employer is any foreign 
        entity in which such American employer has not less than a 10-
        percent interest.

        (B) Determination of 10-percent interest

            For purposes of subparagraph (A), an American employer has a 
        10-percent interest in any entity if such employer has such an 
        interest directly (or through one or more entities)--
                (i) in the case of a corporation, in the voting stock 
            thereof, and
                (ii) in the case of any other entity, in the profits 
            thereof.

              (7) American employer as separate entity

        Each American employer which enters into an agreement pursuant 
    to paragraph (1) of this subsection shall, for purposes of this 
    subsection and section 6413(c)(2)(C), relating to special refunds in 
    the case of employees of certain foreign entities, be considered an 
    employer in its capacity as a party to such agreement separate and 
    distinct from its identity as a person employing individuals on its 
    own account.

                           (8) Regulations

        Regulations of the Secretary to carry out the purposes of this 
    subsection shall be designed to make the requirements imposed on 
    American employers with respect to services covered by an agreement 
    entered into pursuant to this subsection the same, so far as 
    practicable, as those imposed upon employers pursuant to this title 
    with respect to the taxes imposed by this chapter.

(m) Service in the uniformed services

    For purposes of this chapter--

                      (1) Inclusion of service

        The term ``employment'' shall, notwithstanding the provisions of 
    subsection (b) of this section, include--
            (A) service performed 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 by an individual as a member of a 
        uniformed service on inactive duty training.

                           (2) Active duty

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

                     (3) Inactive duty training

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

(n) Member of a uniformed service

    For purposes of this chapter, 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 section 101(27) of title 
38, United States Code), 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) who, under the Military Selective Service Act, 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.

(o) Crew leader

    For purposes of this chapter, 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. For purposes of this chapter and chapter 2, a crew leader shall, 
with respect to service 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.

(p) Peace Corps volunteer service

    For purposes of this chapter, the term ``employment'' shall, 
notwithstanding the provisions of subsection (b) of this section, 
include service performed by an individual as a volunteer or volunteer 
leader within the meaning of the Peace Corps Act.

(q) Tips included for both employee and employer taxes

    For purposes of this chapter, tips received by an employee in the 
course of his employment shall be considered remuneration for such 
employment (and deemed to have been paid by the employer for purposes of 
subsections (a) and (b) of section 3111). Such remuneration shall be 
deemed to be paid at the time a written statement including such tips is 
furnished to the employer pursuant to section 6053(a) or (if no 
statement including such tips is so furnished) at the time received; 
except that, in determining the employer's liability in connection with 
the taxes imposed by section 3111 with respect to such tips in any case 
where no statement including such tips was so furnished (or to the 
extent that the statement so furnished was inaccurate or incomplete), 
such remuneration shall be deemed for purposes of subtitle F to be paid 
on the date on which notice and demand for such taxes is made to the 
employer by the Secretary.

(r) Election of coverage by religious orders

                (1) Certificate of election by order

        A religious order whose members are required to take a vow of 
    poverty, or any autonomous subdivision of such order, may file a 
    certificate (in such form and manner, and with such official, as may 
    be prescribed by regulations under this chapter) electing to have 
    the insurance system established by title II of the Social Security 
    Act extended to services performed by its members in the exercise of 
    duties required by such order or such subdivision thereof. Such 
    certificate of election shall provide that--
            (A) such election of coverage by such order or subdivision 
        shall be irrevocable;
            (B) such election shall apply to all current and future 
        members of such order, or in the case of a subdivision thereof 
        to all current and future members of such order who belong to 
        such subdivision;
            (C) all services performed by a member of such an order or 
        subdivision in the exercise of duties required by such order or 
        subdivision shall be deemed to have been performed by such 
        member as an employee of such order or subdivision; and
            (D) the wages of each member, upon which such order or 
        subdivision shall pay the taxes imposed by sections 3101 and 
        3111, will be determined as provided in subsection (i)(4).

                      (2) Definition of member

        For purposes of this subsection, a member of a religious order 
    means any individual who is subject to a vow of poverty as a member 
    of such order and who performs tasks usually required (and to the 
    extent usually required) of an active member of such order and who 
    is not considered retired because of old age or total disability.

                   (3) Effective date for election

        (A) A certificate of election of coverage shall be in effect, 
    for purposes of subsection (b)(8) and for purposes of section 
    210(a)(8) of the Social Security Act, for the period beginning with 
    whichever of the following may be designated by the order or 
    subdivision thereof:
            (i) the first day of the calendar quarter in which the 
        certificate is filed,
            (ii) the first day of the calendar quarter succeeding such 
        quarter, or
            (iii) the first day of any calendar quarter preceding the 
        calendar quarter in which the certificate is filed, except that 
        such date may not be earlier than the first day of the twentieth 
        calendar quarter preceding the quarter in which such certificate 
        is filed.

    Whenever a date is designated under clause (iii), the election shall 
    apply to services performed before the quarter in which the 
    certificate is filed only if the member performing such services was 
    a member at the time such services were performed and is living on 
    the first day of the quarter in which such certificate is filed.
        (B) If a certificate of election filed pursuant to this 
    subsection is effective for one or more calendar quarters prior to 
    the quarter in which such certificate is filed, then--
            (i) for purposes of computing interest and for purposes of 
        section 6651 (relating to addition to tax for failure to file 
        tax return), the due date for the return and payment of the tax 
        for such prior calendar quarters resulting from the filing of 
        such certificate shall be the last day of the calendar month 
        following the calendar quarter in which the certificate is 
        filed; and
            (ii) the statutory period for the assessment of such tax 
        shall not expire before the expiration of 3 years from such due 
        date.

     [(4) Repealed. Pub. L. 98-21, title I, Sec. 102(b)(3)(B), 
                         Apr. 20, 1983, 97 Stat. 71]

(s) Concurrent employment by two or more employers

    For purposes of sections 3102, 3111, and 3121(a)(1), if two or more 
related corporations concurrently employ the same individual and 
compensate such individual through a common paymaster which is one of 
such corporations, each such corporation shall be considered to have 
paid as remuneration to such individual only the amounts actually 
disbursed by it to such individual and shall not be considered to have 
paid as remuneration to such individual amounts actually disbursed to 
such individual by another of such corporations.

[(t) Repealed. Pub. L. 100-203, title IX, Sec. 9006(b)(2), Dec. 22, 
        1987, 101 Stat. 1330-289]

(u) Application of hospital insurance tax to Federal, State, and local 
        employment

                       (1) Federal employment

        For purposes of the taxes imposed by sections 3101(b) and 
    3111(b), subsection (b) shall be applied without regard to paragraph 
    (5) thereof.

                   (2) State and local employment

        For purposes of the taxes imposed by sections 3101(b) and 
    3111(b)--

        (A) In general

            Except as provided in subparagraphs (B) and (C), subsection 
        (b) shall be applied without regard to paragraph (7) thereof.

        (B) Exception for certain services

            Service shall not be treated as employment by reason of 
        subparagraph (A) if--
                (i) the service is included under an agreement under 
            section 218 of the Social Security Act, or
                (ii) the service is performed--
                    (I) by an individual who is employed by a State or 
                political subdivision thereof to relieve him from 
                unemployment,
                    (II) 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,
                    (III) 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,
                    (IV) by any individual as an employee included under 
                section 5351(2) of title 5, United States Code (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 
                a medical or dental resident in training,
                    (V) 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 January 1, 1995, ending on or before December 31, 
                1999, and the adjusted amount determined under section 
                218(c)(8)(B) of the Social Security Act for any calendar 
                year commencing on or after January 1, 2000, with 
                respect to service performed during such calendar year, 
                or
                    (VI) by an individual in a position described in 
                section 1402(c)(2)(E).

        As used in this subparagraph, the terms ``State'' and 
        ``political subdivision'' have the meanings given those terms in 
        section 218(b) of the Social Security Act.

        (C) Exception for current employment which continues

            Service performed for an employer shall not be treated as 
        employment by reason of subparagraph (A) if--
                (i) such service would be excluded from the term 
            ``employment'' for purposes of this chapter if subparagraph 
            (A) did not apply;
                (ii) such service is performed by an individual--
                    (I) who was performing substantial and regular 
                service for remuneration for that employer before April 
                1, 1986,
                    (II) who is a bona fide employee of that employer on 
                March 31, 1986, and
                    (III) whose employment relationship with that 
                employer was not entered into for purposes of meeting 
                the requirements of this subparagraph; and

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

        (D) Treatment of agencies and instrumentalities

            For purposes of subparagraph (C), under regulations--
                (i) All agencies and instrumentalities of a State (as 
            defined in section 218(b) of the Social Security Act) or of 
            the District of Columbia shall be treated as a single 
            employer.
                (ii) 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 
            clause (i).

            (3) Medicare qualified government employment

        For purposes of this chapter, the term ``medicare qualified 
    government employment'' means service which--
            (A) is employment (as defined in subsection (b)) with the 
        application of paragraphs (1) and (2), but
            (B) would not be employment (as so defined) without the 
        application of such paragraphs.

(v) Treatment of certain deferred compensation and salary reduction 
        arrangements

         (1) Certain employer contributions treated as wages

        Nothing in any paragraph of subsection (a) (other than paragraph 
    (1)) shall exclude from the term ``wages''--
            (A) any employer contribution under a qualified cash or 
        deferred arrangement (as defined in section 401(k)) to the 
        extent not included in gross income by reason of section 
        402(e)(3), or
            (B) any amount treated as an employer contribution under 
        section 414(h)(2) where the pickup referred to in such section 
        is pursuant to a salary reduction agreement (whether evidenced 
        by a written instrument or otherwise).

    (2) Treatment of certain nonqualified deferred compensation 
                                    plans

        (A) In general

            Any amount deferred under a nonqualified deferred 
        compensation plan shall be taken into account for purposes of 
        this chapter as of the later of--
                (i) when the services are performed, or
                (ii) when there is no substantial risk of forfeiture of 
            the rights to such amount.

        The preceding sentence shall not apply to any excess parachute 
        payment (as defined in section 280G(b)).

        (B) Taxed only once

            Any amount taken into account as wages by reason of 
        subparagraph (A) (and the income attributable thereto) shall not 
        thereafter be treated as wages for purposes of this chapter.

        (C) Nonqualified deferred compensation plan

            For purposes of this paragraph, the term ``nonqualified 
        deferred compensation plan'' means any plan or other arrangement 
        for deferral of compensation other than a plan described in 
        subsection (a)(5).

         (3) Exempt governmental deferred compensation plan

        For purposes of subsection (a)(5), the term ``exempt 
    governmental deferred compensation plan'' means any plan providing 
    for deferral of compensation established and maintained for its 
    employees by the United States, by a State or political subdivision 
    thereof, or by an agency or instrumentality of any of the foregoing. 
    Such term shall not include--
            (A) any plan to which section 83, 402(b), 403(c), 457(a), or 
        457(f)(1) applies,
            (B) any annuity contract described in section 403(b), and
            (C) the Thrift Savings Fund (within the meaning of 
        subchapter III of chapter 84 of title 5, United States Code).

(w) Exemption of churches and qualified church-controlled organizations

                          (1) General rule

        Any church or qualified church-controlled organization (as 
    defined in paragraph (3)) may make an election within the time 
    period described in paragraph (2), in accordance with such 
    procedures as the Secretary determines to be appropriate, that 
    services performed in the employ of such church or organization 
    shall be excluded from employment for purposes of title II of the 
    Social Security Act and this chapter. An election may be made under 
    this subsection only if the church or qualified church-controlled 
    organization states that such church or organization is opposed for 
    religious reasons to the payment of the tax imposed under section 
    3111.

                 (2) Timing and duration of election

        An election under this subsection must be made prior to the 
    first date, more than 90 days after July 18, 1984, on which a 
    quarterly employment tax return for the tax imposed under section 
    3111 is due, or would be due but for the election, from such church 
    or organization. An election under this subsection shall apply to 
    current and future employees, and shall apply to service performed 
    after December 31, 1983. The election may be revoked by the church 
    or organization under regulations prescribed by the Secretary. The 
    election shall be revoked by the Secretary if such church or 
    organization fails to furnish the information required under section 
    6051 to the Secretary for a period of 2 years or more with respect 
    to remuneration paid for such services by such church or 
    organization, and, upon request by the Secretary, fails to furnish 
    all such previously unfurnished information for the period covered 
    by the election. Any revocation under the preceding sentence shall 
    apply retroactively to the beginning of the 2-year period for which 
    the information was not furnished.

                           (3) Definitions

        (A) For purposes of this subsection, the term ``church'' means a 
    church, a convention or association of churches, or an elementary or 
    secondary school which is controlled, operated, or principally 
    supported by a church or by a convention or association of churches.
        (B) For purposes of this subsection, the term ``qualified 
    church-controlled organization'' means any church-controlled tax-
    exempt organization described in section 501(c)(3), other than an 
    organization which--
            (i) offers goods, services, or facilities for sale, other 
        than on an incidental basis, to the general public, other than 
        goods, services, or facilities which are sold at a nominal 
        charge which is substantially less than the cost of providing 
        such goods, services, or facilities; and
            (ii) normally receives more than 25 percent of its support 
        from either (I) governmental sources, or (II) receipts from 
        admissions, sales of merchandise, performance of services, or 
        furnishing of facilities, in activities which are not unrelated 
        trades or businesses, or both.

(x) Applicable dollar threshold

    For purposes of subsection (a)(7)(B), the term ``applicable dollar 
threshold'' means $1,000. In the case of calendar years after 1995, the 
Commissioner of Social Security shall adjust such $1,000 amount at the 
same time and in the same manner as under section 215(a)(1)(B)(ii) of 
the Social Security Act with respect to the amounts referred to in 
section 215(a)(1)(B)(i) of such Act, except that, for purposes of this 
paragraph, 1993 shall be substituted for the calendar year referred to 
in section 215(a)(1)(B)(ii)(II) of such Act. If any amount as adjusted 
under the preceding sentence is not a multiple of $100, such amount 
shall be rounded to the next lowest multiple of $100.

(y) Service in the employ of international organizations by certain 
        transferred Federal employees

                           (1) In general

        For purposes of this chapter, 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 section 3582 of title 5, United States Code, shall 
    constitute ``employment'' if--
            (A) immediately before such transfer, such individual 
        performed service with a Federal agency which constituted 
        ``employment'' under subsection (b) for purposes of the taxes 
        imposed by sections 3101(a) and 3111(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) Definitions

        For purposes of this subsection--

        (A) Federal agency

            The term ``Federal agency'' means an agency, as defined in 
        section 3581(1) of title 5, United States Code.

        (B) International organization

            The term ``international organization'' has the meaning 
        provided such term by section 3581(3) of title 5, United States 
        Code.

(Aug. 16, 1954, ch. 736, 68A Stat. 417; Sept. 1, 1954, ch. 1206, title 
II, Secs. 204(a), (b), 205(a)-(e), 206(a), 207, 209, 68 Stat. 1091-1094; 
Aug. 1, 1956, ch. 836, title I, Secs. 103(j), 121(d), title II, 
Secs. 201(b)-(d), (e)(1), (h)(1), (2), (j)-(l), 70 Stat. 824, 839-841, 
843; Aug. 1, 1956, ch. 837, title IV, Secs. 410, 411(a), 70 Stat. 878; 
Pub. L. 85-840, title IV, Secs. 402(b), 404(a), 405(a), (b), Aug. 28, 
1958, 72 Stat. 1042, 1044-1046; Pub. L. 85-866, title I, Sec. 69, Sept. 
2, 1958, 72 Stat. 1659; Pub. L. 86-70, Sec. 22(a), June 25, 1959, 73 
Stat. 146; Pub. L. 86-168, title I, Sec. 104(h), title II, Sec. 202(a), 
Aug. 18, 1959, 73 Stat. 387, 389; Pub. L. 86-624, Sec. 18(c), July 12, 
1960, 74 Stat. 416; Pub. L. 86-778, title I, Secs. 103(n)-(p), 104(b), 
105(a), Sept. 13, 1960, 74 Stat. 938, 939, 942; Pub. L. 87-256, 
Sec. 110(e)(1), Sept. 21, 1961, 75 Stat. 536; Pub. L. 87-293, title II, 
Sec. 202(a)(1), (2), Sept. 22, 1961, 75 Stat. 626; Pub. L. 88-272, title 
II, Sec. 220(c)(2), Feb. 26, 1964, 78 Stat. 62; Pub. L. 88-650, 
Sec. 4(b), Oct. 13, 1964, 78 Stat. 1077; Pub. L. 89-97, title III, 
Secs. 311(b)(4), (5), 313(c)(3), (4), 316(a)(1), (b), 317(b), 320(b)(2), 
July 30, 1965, 79 Stat. 381, 383, 386, 388, 393; Pub. L. 90-248, title 
I, Secs. 108(b)(2), 123(b), title IV, Sec. 403(i), title V, Sec. 504(a), 
Jan. 2, 1968, 81 Stat. 835, 845, 932, 934; Pub. L. 91-172, title IX, 
Sec. 943(c)(1)-(3), Dec. 30, 1969, 83 Stat. 728; Pub. L. 92-5, title II, 
Sec. 203(b)(2), Mar. 17, 1971, 85 Stat. 11; Pub. L. 92-336, title II, 
Sec. 203(b)(2), July 1, 1972, 86 Stat. 419; Pub. L. 92-603, title I, 
Secs. 104(i), 122(b), 123(a)(2), (b), (c)(2), 128(b), 129(a)(2), 138(b), 
Oct. 30, 1972, 86 Stat. 1341, 1354, 1356, 1358, 1359, 1365; Pub. L. 93-
66, title II, Sec. 203(b)(2), (d), July 9, 1973, 87 Stat. 153; Pub. L. 
93-233, Sec. 5(b)(2), (d), Dec. 31, 1973, 87 Stat. 954; Pub. L. 94-455, 
title XII, Sec. 1207(e)(1)(A), title XIX, Secs. 1903(a)(3), 
1906(b)(13)(A), (C), Oct. 4, 1976, 90 Stat. 1706, 1807, 1834; Pub. L. 
94-563, Sec. 1(b), (c), Oct. 19, 1976, 90 Stat. 2655; Pub. L. 95-216, 
title III, Secs. 312(a), (b), (d), (f), (g), 314(a), 315(a), 356(a)-(d), 
Dec. 20, 1977, 91 Stat. 1532-1536, 1555; Pub. L. 95-472, Sec. 3(b), Oct. 
17, 1978, 92 Stat. 1333; Pub. L. 95-600, title I, Sec. 164(b)(3), Nov. 
6, 1978, 92 Stat. 2814; Pub. L. 96-222, title I, Sec. 101(a)(10)(B)(i), 
Apr. 1, 1980, 94 Stat. 201; Pub. L. 96-499, title XI, Sec. 1141(a)(1), 
Dec. 5, 1980, 94 Stat. 2693; Pub. L. 97-34, title I, Sec. 124(e)(2)(A), 
Aug. 13, 1981, 95 Stat. 200; Pub. L. 97-123, Sec. 3(b), Dec. 29, 1981, 
95 Stat. 1662; Pub. L. 97-248, title II, Sec. 278(a)(1), Sept. 3, 1982, 
96 Stat. 559; Pub. L. 98-21, title I, Secs. 101(b), (c)(2), 102(b), 
title III, Secs. 321(a), (e)(1), 322(a)(2), 323(a)(1), 324(a), 
327(a)(1), (b)(1), 328(a), Apr. 20, 1983, 97 Stat. 69, 70, 118, 119, 
121, 122, 126-128; Pub. L. 98-369, div. A, title I, Sec. 67(c), title 
IV, Sec. 491(d)(36), title V, Sec. 531(d)(1)(A), div. B, title VI, 
Secs. 2601(b), 2603(a)(2), (b), 2661(o)(3), 2663(i), (j)(5)(C), July 18, 
1984, 98 Stat. 587, 851, 884, 1124, 1128, 1159, 1169, 1171; Pub. L. 99-
221, Sec. 3(b), Dec. 26, 1985, 99 Stat. 1735; Pub. L. 99-272, title XII, 
Sec. 12112(b), title XIII, Secs. 13205(a)(1), 13303(c)(2), Apr. 7, 1986, 
100 Stat. 288, 313, 327; Pub. L. 99-335, title III, Sec. 304(b), June 6, 
1986, 100 Stat. 606; Pub. L. 99-509, title IX, Sec. 9002(b)(1)(A), 
(2)(A), Oct. 21, 1986, 100 Stat. 1971; Pub. L. 99-514, title I, 
Sec. 122(e)(1), title XI, Secs. 1108(g)(7), 1147(b), 1151(d)(2)(A), 
title XVIII, Secs. 1882(c), 1883(a)(11)(B), 1895(b)(18)(A), 1899A(38)-
(40), Oct. 22, 1986, 100 Stat. 2112, 2435, 2494, 2505, 2915, 2916, 2935, 
2960; Pub. L. 100-203, title IX, Secs. 9001(b), 9002(b), 9003(a)(2), 
9004(b), 9005(b), 9006(a), (b)(2), 9023(d), Dec. 22, 1987, 101 Stat. 
1330-286 to 1330-289, 1330-296; Pub. L. 100-647, title I, 
Secs. 1001(d)(2)(C)(i), (g)(4)(B)(i), 1011(e)(8), 1011B(a)(22)(A), 
(23)(A), 1018(r)(2)(A), (u)(35), title III, Sec. 3043(c)(2), title VIII, 
Secs. 8015(b)(2), (c)(2), 8016(a)(3)(A), (4)(A), (C), 8017(b), Nov. 10, 
1988, 102 Stat. 3351, 3352, 3461, 3485, 3486, 3586, 3592, 3642, 3791-
3793; Pub. L. 101-140, title II, Sec. 203(a)(2), Nov. 8, 1989, 103 Stat. 
830; Pub. L. 101-239, title X, Sec. 10201(a), (b)(3), Dec. 19, 1989, 103 
Stat. 2472; Pub. L. 101-508, title XI, Secs. 11331(a), 11332(b), Nov. 5, 
1990, 104 Stat. 1388-467, 1388-469; Pub. L. 101-650, title III, 
Sec. 321, Dec. 1, 1990, 104 Stat. 5117; Pub. L. 102-318, title V, 
Sec. 521(b)(34), July 3, 1992, 106 Stat. 312; Pub. L. 102-572, title IX, 
Sec. 902(b)(1), Oct. 29, 1992, 106 Stat. 4516; Pub. L. 103-66, title 
XIII, Sec. 13207(a), Aug. 10, 1993, 107 Stat. 467; Pub. L. 103-178, 
title II, Sec. 204(c), Dec. 3, 1993, 107 Stat. 2033; Pub. L. 103-296, 
title I, Sec. 108(h)(2), title III, Secs. 303(a)(2), (b)(2), 319(a)(1), 
(5), 320(a)(1)(C), Aug. 15, 1994, 108 Stat. 1487, 1519, 1533-1535; Pub. 
L. 103-387, Sec. 2(a)(1)(A)-(C), Oct. 22, 1994, 108 Stat. 4071; Pub. L. 
104-188, title I, Secs. 1116(a)(1)(A), (B), 1421(b)(8)(A), 1458(b)(1), 
Aug. 20, 1996, 110 Stat. 1762, 1798, 1819; Pub. L. 105-33, title XI, 
Sec. 11246(b)(2)(A), as added Pub. L. 105-277, div. A, Sec. 101(h) 
[title VIII, Sec. 802(a)(2)], Oct. 21, 1998, 112 Stat. 2681-480, 2681-
532; Pub. L. 105-61, title VI, Sec. 642(d)(2), Oct. 10, 1997, 111 Stat. 
1319; Pub. L. 105-206, title VI, Sec. 6023(13), July 22, 1998, 112 Stat. 
825; Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 319(15)], Dec. 21, 
2000, 114 Stat. 2763, 2763A-647.)

                       References in Text

    The Social Security Act, referred to in subsecs. (a)(1), (15), (b), 
(d)(4), (j)(2)(D), (4)(B), (l)(1), (4), (6), (r)(3)(A), (u), (w)(1), and 
(x), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended. Title II 
of the Act is classified generally to subchapter II (Sec. 401 et seq.) 
of chapter 7 of Title 42, The Public Health and Welfare. Sections 201, 
210, 215, 218, 223, 230, and 233 of the Act are classified to sections 
401, 410, 415, 418, 423, 430, and 433, respectively, of Title 42. For 
complete classification of this Act to the Code, see section 1305 of 
Title 42 and Tables.
    Section 3(2)(B)(ii) of the Employee Retirement Income Security Act 
of 1974, referred to in subsec. (a)(5)(F), is classified to section 
1002(2)(B)(ii) of Title 29, Labor.
    Section 105(e)(2) of the Indian Self-Determination Act, referred to 
in subsec. (b)(5)(B)(i)(V), was renumbered section 104(e)(2) of that Act 
by Pub. L. 100-472, title II, Sec. 203(a), Oct. 5, 1988, 102 Stat. 2290, 
without corresponding amendment to this section. Section 104(e)(2) of 
the Indian Self-Determination Act is classified to section 450i(e)(2) of 
Title 25, Indians. Section 105 of that Act is classified to section 450j 
of Title 25.
    Level V of the Executive Schedule, referred to in subsec. 
(b)(5)(D)(iii), is set out in section 5316 of Title 5, Government 
Organization and Employees.
    Section 301 of the Federal Employees' Retirement System Act of 1986, 
referred to in subsec. (b)(5)(H)(i), is section 301 of Pub. L. 99-335, 
which is set out as a note under section 8331 of Title 5, Government 
Organization and Employees.
    The Federal Employees' Retirement System Open Enrollment Act of 
1997, referred to in subsec. (b)(5)(H)(i), is section 642 of Pub. L. 
105-61, title VI, Oct. 10, 1997, 111 Stat. 1318, which is classified 
principally to a note under section 8331 of Title 5, Government 
Organization and Employees. For complete classification of this Act to 
the Code, see Tables.
    The Foreign Service Act of 1980, referred to in subsec. 
(b)(5)(H)(ii), is Pub. L. 96-465, Oct. 17, 1980, 94 Stat. 2071, as 
amended. Subchapter II of chapter 8 of title I of the Act is classified 
generally to part II (Sec. 4071 et seq.) of subchapter VIII of chapter 
52 of Title 22, Foreign Relations and Intercourse. Section 860 of the 
Act is classified to section 4071i of Title 22. For complete 
classification of this Act to the Code, see Short Title note set out 
under section 3901 of Title 22 and Tables.
    The Internal Security Act of 1950, as amended, referred to in 
subsec. (b)(17), is act Sept. 23, 1950, ch. 1024, 64 Stat. 987, as 
amended, which is classified principally to chapter 23 (Sec. 781 et 
seq.) of Title 50, War and National Defense. For complete classification 
of this Act to the Code, see Short Title note set out under section 781 
of Title 50 and Tables.
    Section 101(a)(15) of the Immigration and Nationality Act, referred 
to in subsec. (b)(18), (19), is classified to section 1101(a)(15) of 
Title 8, Aliens and Nationality.
    Section 15(g) of the Agricultural Marketing Act, referred to in 
subsec. (g)(3), is classified to section 1141j of Title 12, Banks and 
Banking.
    The Peace Corps Act, referred to in subsecs. (i)(3), (p), is Pub. L. 
87-293, title I, Sept. 22, 1961, 75 Stat. 612, as amended, which is 
classified principally to chapter 34 (Sec. 2501 et seq.) of Title 22, 
Foreign Relations and Intercourse. Sections 5 and 6 of the Peace Corps 
Act are classified to sections 2504 and 2505 of Title 22. For complete 
classification of this Act to the Code, see Short Title note set out 
under section 2501 of Title 22 and Tables.
    Chapter 9 of the Internal Revenue Code of 1939, referred to in 
subsec. (j)(4)(B), was comprised of sections 1400 to 1636 of former 
Title 26, Internal Revenue Code. For table of comparisons of the 1939 
Code to the 1986 Code, see Table I preceding section 1 of this title. 
See also section 7851(a)(3) of this title for applicability of chapter 9 
of former Title 26. See also section 7851(e) of this title for provision 
that references in the 1986 Code to a provision of the 1939 Code, not 
then applicable, shall be deemed a reference to the corresponding 
provision of the 1986 Code, which is then applicable.
    The Military Selective Service Act, referred to in subsec. 
(n)(5)(B), is act June 24, 1948, ch. 625, 62 Stat. 604, as amended, 
which is classified principally to section 451 et seq. of Title 50, 
Appendix, War and National Defense. For complete classification of this 
Act to the Code, see References in Text note set out under section 451 
of Title 50, Appendix, and Tables.


                               Amendments

    2000--Subsec. (a)(5)(G). Pub. L. 106-554 substituted a comma for the 
semicolon at end.
    1998--Subsec. (a)(5)(F). Pub. L. 105-206, Sec. 6023(13)(A), which 
directed the substitution of a comma for the semicolon at end of subpar. 
(F), could not be executed because a semicolon did not appear at end of 
subpar. (F).
    Subsec. (a)(5)(G). Pub. L. 105-206, Sec. 6023(13)(B), struck out 
``or'' at end.
    Subsec. (a)(5)(I). Pub. L. 105-206, Sec. 6023(13)(C), substituted a 
semicolon for the period at end.
    Subsec. (b)(7)(C). Pub. L. 105-277 added Pub. L. 105-33, 
Sec. 11246(b)(2)(A). See 1997 Amendment note below.
    1997--Subsec. (b)(5)(H)(i). Pub. L. 105-61 substituted ``1986,'' for 
``1986 or'' and inserted ``or the Federal Employees' Retirement System 
Open Enrollment Act of 1997'' after ``(50 U.S.C. 2157),''.
    Subsec. (b)(7)(C). Pub. L. 105-33, Sec. 11246(b)(2)(A), as added by 
Pub. L. 105-277, inserted ``(other than the Federal Employees Retirement 
System provided in chapter 84 of title 5, United States Code)'' after 
``law of the United States'' in introductory provisions.
    1996--Subsec. (a)(5)(F). Pub. L. 104-188, Sec. 1421(b)(8)(A), struck 
out ``or'' at end.
    Subsec. (a)(5)(G). Pub. L. 104-188, Sec. 1458(b)(1), which directed 
that subpar. (G) be amended by striking ``(or)'' at the end, could not 
be executed because ``(or)'' did not appear.
    Pub. L. 104-188, Sec. 1421(b)(8)(A), inserted ``or'' at end.
    Subsec. (a)(5)(H). Pub. L. 104-188, Sec. 1458(b)(1), inserted ``or'' 
at end.
    Pub. L. 104-188, Sec. 1421(b)(8)(A), added subpar. (H).
    Subsec. (a)(5)(I). Pub. L. 104-188, Sec. 1458(b)(1), added subpar. 
(I).
    Subsec. (b). Pub. L. 104-188, Sec. 1116(a)(1)(A), inserted closing 
provisions ``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.''
    Subsec. (b)(20)(A). Pub. L. 104-188, Sec. 1116(a)(1)(B), 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)),''.
    1994--Subsec. (a)(7)(B). Pub. L. 103-387, Sec. 2(a)(1)(A), amended 
subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: 
``cash remuneration paid by an employer in any calendar quarter to an 
employee for domestic service in a private home of the employer, if the 
cash remuneration paid in such quarter by the employer to the employee 
for such service is less than $50. As used in this subparagraph, the 
term `domestic service in a private home of the employer' does not 
include service described in subsection (g)(5);''.
    Subsec. (b)(7)(F)(iv). Pub. L. 103-296, Sec. 303(a)(2), substituted 
``$1,000 with respect to service performed during any calendar year 
commencing on or after January 1, 1995, ending on or before December 31, 
1999, and the adjusted amount determined under section 218(c)(8)(B) of 
the Social Security Act for any calendar year commencing on or after 
January 1, 2000, with respect to service performed during such calendar 
year'' for ``$100''.
    Subsec. (b)(10)(B). Pub. L. 103-296, Sec. 108(h)(2), substituted 
``Commissioner of Social Security'' for ``Secretary of Health and Human 
Services''.
    Subsec. (b)(15). Pub. L. 103-296, Sec. 319(a)(5), inserted ``, 
except service which constitutes `employment' under subsection (y)'' 
after ``international organization''.
    Subsec. (b)(19). Pub. L. 103-296, Sec. 320(a)(1)(C), substituted 
``(J), (M), or (Q)'' for ``(J), or (M)'' in two places.
    Subsec. (b)(21). Pub. L. 103-387, Sec. 2(a)(1)(C), added par. (21).
    Subsec. (u)(2)(B)(ii)(V). Pub. L. 103-296, Sec. 303(b)(2), 
substituted ``$1,000 with respect to service performed during any 
calendar year commencing on or after January 1, 1995, ending on or 
before December 31, 1999, and the adjusted amount determined under 
section 218(c)(8)(B) of the Social Security Act for any calendar year 
commencing on or after January 1, 2000, with respect to service 
performed during such calendar year'' for ``$100''.
    Subsec. (x). Pub. L. 103-387, Sec. 2(a)(1)(B), added subsec. (x).
    Subsec. (y). Pub. L. 103-296, Sec. 319(a)(1), added subsec. (y).
    1993--Subsec. (a)(1). Pub. L. 103-66, Sec. 13207(a)(1), inserted 
``in the case of the taxes imposed by sections 3101(a) and 3111(a)'' 
after ``(1)'', substituted ``contribution and benefit base (as 
determined under section 230 of the Social Security Act)'' for 
``applicable contribution base (as determined under subsection (x))'' in 
two places, and substituted ``such contribution and benefit base'' for 
``such applicable contribution base''.
    Subsec. (b)(5)(H)(i). Pub. L. 103-178 substituted ``section 307 of 
the Central Intelligence Agency Retirement Act (50 U.S.C. 2157)'' for 
``section 307 of the Central Intelligence Agency Retirement Act of 1964 
for Certain Employees''.
    Subsec. (x). Pub. L. 103-66, Sec. 13207(a)(2), struck out subsec. 
(x) which defined parameters of the applicable contribution base for 
purposes of this chapter.
    1992--Subsec. (b)(5)(E). Pub. L. 102-572 substituted ``United States 
Court of Federal Claims'' for ``United States Claims Court''.
    Subsec. (v)(1)(A). Pub. L. 102-318 substituted ``402(e)(3)'' for 
``402(a)(8)''.
    1990--Subsec. (a)(1). Pub. L. 101-508, Sec. 11331(a)(1), substituted 
``applicable contribution base (as determined under subsection (x))'' 
for ``contribution and benefit base (as determined under section 230 of 
the Social Security Act)'' wherever appearing and ``such applicable 
contribution base'' for ``such contribution and benefit base''.
    Subsec. (b)(7)(F). Pub. L. 101-508, Sec. 11332(b), added subpar. 
(F).
    Subsec. (x). Pub. L. 101-508, Sec. 11331(a)(2), added subsec. (x).
    1989--Subsec. (l)(1). Pub. L. 101-239, Sec. 10201(b)(3), substituted 
``paragraph (6)'' for ``paragraph (8)'' in introductory provisions.
    Subsec. (l)(2). Pub. L. 101-239, Sec. 10201(a)(1), inserted at end 
``Notwithstanding any other provision of this subsection, the period for 
which any such agreement is effective with respect to any foreign entity 
shall terminate at the end of any calendar quarter in which the foreign 
entity, at any time in such quarter, ceases to be a foreign affiliate as 
defined in paragraph (6).''
    Subsec. (l)(3). Pub. L. 101-239, Sec. 10201(a)(2), (3), added par. 
(3) and struck out former par. (3) relating to termination of period by 
American employer.
    Subsec. (l)(4). Pub. L. 101-239, Sec. 10201(a)(2), (4), redesignated 
par. (6) as (4) and struck out former par. (4) relating to termination 
of period by Secretary.
    Subsec. (l)(5). Pub. L. 101-239, Sec. 10201(a)(2), (4), redesignated 
par. (7) as (5) and struck out former par. (5) relating to no renewal of 
agreement.
    Subsec. (l)(6) to (10). Pub. L. 101-239, Sec. 10201(a)(4), 
redesignated pars. (6) to (10) as (4) to (8), respectively.
    Subsec. (x). Pub. L. 101-140 amended this section to read as if 
amendments by Pub. L. 100-647, Sec. 1011B(a)(22)(A), had not been 
enacted, see 1988 Amendment note below.
    1988--Subsec. (a)(5)(G). Pub. L. 100-647, Sec. 1011B(a)(23)(A), 
inserted ``if such payment would not be treated as wages without regard 
to such plan and it is reasonable to believe that (if section 125 
applied for purposes of this section) section 125 would not treat any 
wages as constructively received'' after ``section 125)''.
    Subsec. (a)(8)(B). Pub. L. 100-647, Sec. 8017(b), amended subpar. 
(B) generally. Prior to amendment, subpar. (B) read as follows: ``cash 
remuneration paid by an employer in any calendar year to an employee for 
agricultural labor unless (i) the cash remuneration paid in such year by 
the employer to the employee for such labor is $150 or more, or (ii) the 
employer's expenditures for agricultural labor in such year equal or 
exceed $2,500;''.
    Subsec. (a)(11). Pub. L. 100-647, Sec. 1001(g)(4)(B)(i), inserted 
``(determined without regard to section 274(n))'' after ``section 217''.
    Subsec. (a)(21). Pub. L. 100-647, Sec. 3043(c)(2), added par. (21).
    Subsec. (b)(5). Pub. L. 100-647, Sec. 8015(c)(2), inserted ``any 
such service performed on or after any date on which such individual 
performs'' after ``with respect to'' in provision preceding subpar. (C).
    Subsec. (b)(5)(H). Pub. L. 100-647, Sec. 8015(b)(2), amended subpar. 
(H) generally. Prior to amendment, subparagraph (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, United States 
Code;''.
    Subsec. (b)(19). Pub. L. 100-647, Sec. 1001(d)(2)(C)(i), substituted 
``(F), (J), or (M)'' for ``(F) or (J)'' in two places.
    Subsec. (b)(20). Pub. L. 100-647, Sec. 8016(a)(4)(A), (C), made 
technical correction to directory language of Pub. L. 99-272, 
Sec. 13303(c)(2), see 1986 Amendment note below.
    Subsec. (d)(3), (4). Pub. L. 100-647, Sec. 8016(a)(3)(A), 
redesignated par. (4) as (3) and substituted ``; or'' for a period at 
the end, and redesignated par. (3) as (4), substituted a period for ``; 
or'' at the end, and moved redesignated par. (4) to the end of the 
subsection.
    Subsec. (u)(2)(B)(ii)(VI). Pub. L. 100-647, Sec. 1018(r)(2)(A), 
added subcl. (VI).
    Subsec. (v)(3)(A). Pub. L. 100-647, Sec. 1011(e)(8), substituted 
``457(f)(1)'' for ``457(e)(1)''.
    Subsec. (v)(3)(C). Pub. L. 100-647, Sec. 1018(u)(35), substituted 
``Savings'' for ``Saving''.
    Subsec. (x). Pub. L. 100-647, Sec. 1011B(a)(22)(A), added subsec. 
(x) relating to benefits provided under certain employee benefit plans.
    1987--Subsec. (a)(2)(C). Pub. L. 100-203, Sec. 9003(a)(2), 
substituted ``death, except that this paragraph does not apply to a 
payment for group-term life insurance to the extent that such payment is 
includible in the gross income of the employee'' for ``death''.
    Subsec. (a)(5)(F). Pub. L. 100-203, Sec. 9023(d)(1), substituted a 
comma for semicolon before ``or'' at end.
    Subsec. (a)(5)(G). Pub. L. 100-203, Sec. 9023(d)(2), substituted a 
semicolon for comma at end.
    Subsec. (a)(8)(B)(ii). Pub. L. 100-203, Sec. 9002(b), added cl. (ii) 
and struck out former cl. (ii) which read as follows: ``the employee 
performs agricultural labor for the employer on 20 days or more during 
such year for cash remuneration computed on a time basis;''.
    Subsec. (b)(3)(A). Pub. L. 100-203, Sec. 9005(b)(1), substituted 
``18'' for ``21''.
    Pub. L. 100-203, Sec. 9004(b)(1), struck out ``performed by an 
individual in the employ of his spouse, and service'' after ``service''.
    Subsec. (b)(3)(B). Pub. L. 100-203, Sec. 9005(b)(2), inserted 
``under the age of 21 in the employ of his father or mother, or 
performed by an individual'' after first reference to ``individual''.
    Pub. L. 100-203, Sec. 9004(b)(2), inserted introductory provisions 
and struck out 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--''.
    Subsec. (i)(2). Pub. L. 100-203, Sec. 9001(b)(2), substituted ``only 
(A) his basic pay as described in chapter 3 and section 1009 of title 
37, United States Code, in the case of an individual performing service 
to which subparagraph (A) of such subsection (m)(1) applies, or (B) his 
compensation for such service as determined under section 206(a) of 
title 37, United States Code, in the case of an individual performing 
service to which subparagraph (B) of such subsection (m)(1) applies.'' 
for ``only his basic pay as described in chapter 3 and section 1009 of 
title 37, United States Code.''
    Subsec. (m)(1). Pub. L. 100-203, Sec. 9001(b)(1), amended par. (1) 
generally. Prior to amendment, par. (1) read as follows: ``The term 
`employment' shall, notwithstanding the provisions of subsection (b) of 
this section, include service performed 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.''
    Subsec. (q). Pub. L. 100-203, Sec. 9006(a), in heading substituted 
``both employee and employer taxes'' for ``employee taxes'', and in text 
struck out ``other than for purposes of the taxes imposed by section 
3111'' after ``of this chapter'', substituted ``remuneration for such 
employment (and deemed to have been paid by the employer for purposes of 
subsections (a) and (b) of section 3111)'' for ``remuneration for 
employment'', and inserted before period at end ``; except that, in 
determining the employer's liability in connection with the taxes 
imposed by section 3111 with respect to such tips in any case where no 
statement including such tips was so furnished (or to the extent that 
the statement so furnished was inaccurate or incomplete), such 
remuneration shall be deemed for purposes of subtitle F to be paid on 
the date on which notice and demand for such taxes is made to the 
employer by the Secretary''.
    Subsec. (t). Pub. L. 100-203, Sec. 9006(b)(2), struck out subsec. 
(t) which related to special rule for determining wages subject to 
employer tax in case of certain employers whose employees receive income 
from tips.
    1986--Subsec. (a)(5)(C). Pub. L. 99-514, Sec. 1108(g)(7), amended 
subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: 
``under a simplified employee pension if, at the time of the payment, it 
is reasonable to believe that the employee will be entitled to a 
deduction under section 219(b)(2) for such payment,''.
    Subsec. (a)(5)(G). Pub. L. 99-514, Sec. 1151(d)(2)(A), added subpar. 
(G).
    Subsec. (a)(8). Pub. L. 99-514, Sec. 1883(a)(11)(B), realigned 
margin of subpar. (B).
    Subsec. (a)(20). Pub. L. 99-514, Sec. 122(e)(1), inserted reference 
to section 74(c).
    Subsec. (b)(5)(H). Pub. L. 99-335 added subpar. (H).
    Subsec. (b)(7)(E). Pub. L. 99-509, Sec. 9002(b)(1)(A), added subpar. 
(E).
    Subsec. (b)(20). Pub. L. 99-272, Sec. 13303(c)(2), as amended by 
Pub. L. 100-647, Sec. 8016(a)(4)(A), (C), inserted ``(other than service 
described in paragraph (3)(A))'' after ``service''.
    Subsec. (d)(3), (4). Pub. L. 99-509, Sec. 9002(b)(2)(A), added par. 
(3) and redesignated former par. (3) as (4).
    Subsec. (i)(5). Pub. L. 99-272, Sec. 12112(b), substituted ``shall 
not include'' for ``shall, subject to the provisions of subsection 
(a)(1) of this section, include''.
    Subsec. (u). Pub. L. 99-272, Sec. 13205(a)(1), amended subsec. (u) 
generally, substantially expanding and revising its provisions by 
extending the application of hospital insurance tax to State and local 
employment.
    Subsec. (u)(2)(B)(ii)(V). Pub. L. 99-514, Sec. 1895(b)(18)(A), added 
subcl. (V).
    Subsec. (v)(2)(A)(ii). Pub. L. 99-514, Sec. 1899A(38), substituted 
``forfeiture'' for ``forefeiture''.
    Subsec. (v)(3)(C). Pub. L. 99-514, Sec. 1147(b), added subpar. (C).
    Subsec. (w)(1). Pub. L. 99-514, Sec. 1899A(39), substituted ``this 
chapter'' for ``chapter 21 of this Code'' in first sentence.
    Subsec. (w)(2). Pub. L. 99-514, Sec. 1882(c), substituted last three 
sentences for former last two sentences which read as follows: ``The 
election may not be revoked by the church or organization, but shall be 
permanently revoked by the Secretary if such church or organization 
fails to furnish the information required under section 6051 to the 
Secretary for a period of 2 years or more with respect to remuneration 
paid for such services by such church or organization, and, upon request 
by the Secretary, fails to furnish all such previously unfurnished 
information for the period covered by the election. Such revocation 
shall apply retroactively to the beginning of the 2-year period for 
which the information was not furnished.''
    Pub. L. 99-514, Sec. 1899A(40), substituted ``July 18, 1984'' for 
``the date of the enactment of this subsection'' in first sentence.
    1985--Subsec. (b)(5)(B)(i)(V). Pub. L. 99-221 added subcl. (V).
    1984--Subsec. (a). Pub. L. 98-369, Sec. 531(d)(1)(A)(i), inserted 
``(including benefits)'' before ``paid in any medium'' in introductory 
provisions.
    Subsec. (a)(5)(C) to (G). Pub. L. 98-369, Sec. 491(d)(36), struck 
out subpar. (C) which provided: ``under or to a bond purchase plan 
which, at the time of such payment, is a qualified bond purchase plan 
described in section 405(a),'' and redesignated subpars, (D) to (G) as 
(C) to (F), respectively.
    Subsec. (a)(20). Pub. L. 98-369, Sec. 531(d)(1)(A)(ii), added par. 
(20).
    Subsec. (b)(1). Pub. L. 98-369, Sec. 2663(i)(1), struck out ``(A) 
under contracts entered into in accordance with title V of the 
Agricultural Act of 1949, as amended (7 U.S.C. 1461-1468), or (B)''.
    Subsec. (b)(5)(B). Pub. L. 98-369, Sec. 2601(b)(1), in amending 
subpar. (B) generally, substituted provision broadening social security 
coverage for newly hired Federal civilian employees effective with 
remuneration paid after Dec. 31, 1983, by providing that persons 
transferring from other government service to civilian service be 
covered under social security, unless the other service was in an 
international organization, or the person is returning to civilian 
service after temporary military or reserve duty and is exercising his 
reemployment rights under chapter 43 of title 38.
    Subsec. (b)(5)(C) to (G). Pub. L. 98-369, Sec. 2601(b)(2), 
substituted subpar. designations (C) to (G) for former designations (i) 
to (v), respectively, in subpar. (D), as so redesignated, redesignated 
cls. (I) to (III) as (i) to (iii), respectively, and amended generally, 
subpar. (G), as so redesignated, designating provision relating to 
service performed by an individual who is not subject to subchapter III 
of chapter 83 of title 5 as cl. (i), and in cl. (i) as so designated, 
inserting reference to another retirement system established by a law of 
the United States for Federal employees, other than for members of the 
uniformed services and adding cls. (ii) and (iii), and provision for 
determining for purposes of this subparagraph whether an individual is 
subject to subchapter III of chapter 83 of title 5 or any other 
retirement system.
    Subsec. (b)(8). Pub. L. 98-369, Sec. 2603(a)(2), designated existing 
provisions as subpar. (A), substituted ``this subparagraph'' for ``this 
paragraph'', and added subpar. (B).
    Subsec. (b)(10)(B). Pub. L. 98-369, Sec. 2663(j)(5)(C), substituted 
``Secretary of Health and Human Services'' for ``Secretary of Health, 
Education, and Welfare''.
    Subsec. (i)(2). Pub. L. 98-369, Sec. 2663(i)(2), substituted 
``chapter 3 and section 1009 of title 37, United States Code'' for 
``section 102(10) of the Servicemen's and Veterans' Survivor Benefits 
Act''.
    Subsec. (m)(2). Pub. L. 98-369, Sec. 2663(i)(3), substituted 
``paragraph (21) of section 101 of title 38, United States Code'' for 
``section 102 of the Servicemen's and Veterans' Survivor Benefits Act'' 
and ``paragraph (22) of such section'' for ``such section''.
    Subsec. (m)(3). Pub. L. 98-369, Sec. 2663(i)(4), substituted 
``paragraph (23) of such section 101'' for ``such section 102''.
    Subsec. (n). Pub. L. 98-369, Sec. 2663(i)(5), in provision preceding 
par. (1) substituted ``a reserve component as defined in section 101(27) 
of title 38, United States Code'' 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 ``, the National Oceanic 
and Atmospheric Administration Corps,''.
    Subsec. (n)(5). Pub. L. 98-369, Sec. 2663(i)(5)(C), substituted 
``military, naval, or air'' for ``military or naval'' in two places.
    Subsec. (n)(5)(B). Pub. L. 98-369, Sec. 2663(i)(5)(D), substituted 
``Military Selective Service Act'' for ``Universal Military Training and 
Service Act''.
    Subsec. (v)(1)(B). Pub. L. 98-369, Sec. 2661(o)(3), substituted 
``section 414(h)(2) where the pick up referred to in such section is 
pursuant to a salary reduction agreement (whether evidenced by a written 
instrument or otherwise)'' for ``section 414(h)(2)''.
    Subsec. (v)(2)(A). Pub. L. 98-369, Sec. 67(c), inserted provision 
that the preceding sentence shall not apply to any excess parachute 
payment (as defined in section 2801G(b)).
    Subsec. (w). Pub. L. 98-369, Sec. 2603(b), added subsec. (w).
    1983--Subsec. (a). Pub. L. 98-21, Sec. 327(b)(1), inserted in text 
following last numbered paragraph a provision that nothing in the 
regulations prescribed for purposes of chapter 24 (relating to income 
tax withholding) which provides an exclusion from ``wages'' as used in 
such chapter shall be construed to require a similar exclusion from 
``wages'' in regulations prescribed for purposes of this chapter.
    Pub. L. 98-21, Sec. 324(a)(3)(D), substituted reference to subpar. 
(A) of par. (2) for reference to subpar. (B) thereof in text following 
last numbered paragraph.
    Subsec. (a)(2). Pub. L. 98-21, Sec. 324(a)(3)(A), struck out ``(A) 
retirement, or'', and redesignated subpars. (B) to (D) as (A) to (C), 
respectively.
    Subsec. (a)(3). Pub. L. 98-21, Sec. 324(a)(3)(B), struck out par. 
(3) which related to any payment made to an employee (including any 
amount paid by an employer for insurance or annuities, or into a fund, 
to provide for any such payment) on account of retirement.
    Subsec. (a)(5)(D). Pub. L. 98-21, Sec. 328(a), substituted ``section 
219(b)(2)'' for ``section 219''.
    Subsec. (a)(5)(E) to (G). Pub. L. 98-21, Sec. 324(a)(2), added 
subpars. (E) to (G).
    Subsec. (a)(9). Pub. L. 98-21, Sec. 324(a)(3)(B), struck out par. 
(9) which related to any payment (other than vacation or sick pay) made 
to an employee after the month in which he attained age 62, if such 
employee did not work for the employer in the period for which such 
payment was made.
    Subsec. (a)(13)(A)(iii). Pub. L. 98-21, Sec. 324(a)(3)(C), struck 
out cl. (iii) which related to the case of retirement after attaining an 
age specified in the plan referred to in subparagraph (B) or in a 
pension plan of the employer.
    Subsec. (a)(19). Pub. L. 98-21, Sec. 327(a)(1), added par. (19).
    Subsec. (b). Pub. L. 98-21, Sec. 323(a)(1), substituted ``a citizen 
or resident of the United States'' for ``a citizen of the United 
States'' in text preceding par. (1).
    Pub. L. 98-21, Sec. 322(a)(2), added cl. (C) in text preceding par. 
(1).
    Subsec. (b)(5). Pub. L. 98-21, Sec. 101(b)(1), 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 3111 by 
virtue of any provision of law which specifically refers to such section 
(or the corresponding section of prior law) in granting such 
exemption;''.
    Subsec. (b)(6). Pub. L. 98-21, Sec. 101(b)(1), 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;
    ``(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 December 31, 1950, 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 Commodity Stabilization Service;
        ``(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;
        ``(iv) by any individual as an employee included under section 
    5351(2) of title 5, United States Code (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;
        ``(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, United States Code, does not apply because such individual 
    is subject to another retirement system (other than the retirement 
    system of the Tennessee Valley Authority);''.
    Subsec. (b)(8). Pub. L. 98-21, Sec. 102(b)(1), struck out the 
subpar. (A) designation preceding ``service performed'', struck out 
subpar. (B) which related to service performed by employees of nonprofit 
organizations, and in par. (8), as so designated substituted ``except 
that this paragraph shall not apply'' for ``except that this 
subparagraph shall not apply''.
    Subsec. (i)(5). Pub. L. 98-21, Sec. 101(c)(2), added par. (5).
    Subsec. (k). Pub. L. 98-21, Sec. 102(b)(2), struck out subsec. (k) 
which related to exemption of religious, charitable and certain other 
organizations.
    Subsec. (l). Pub. L. 98-21, Sec. 321(a)(1), substituted ``Agreements 
entered into by American employers with respect to foreign affiliates'' 
for ``Agreements entered into by domestic corporations with respect to 
foreign subsidiaries'' in heading.
    Subsec. (l)(1). Pub. L. 98-21, Sec. 321(a)(1), substituted 
``affiliates'' for ``subsidiaries'' in par. (1) heading, and in first 
sentence of provisions preceding subpar. (A), substituted ``at the 
American employer's request'' for ``at the request of any domestic 
corporation'', ``any American employer (as defined in subsection (h)) 
who'' for ``any such corporation which'', ``such manner and form'' for 
``such form and manner'', and ``affiliates'' for ``subsidiaries'' after 
``such employer's foreign'', and inserted ``or residents'' after 
``citizens''.
    Pub. L. 98-21, Sec. 321(e)(1), substituted ``American employer'' for 
``domestic corporation'', ``affiliate'' for ``subsidiary'' and 
``citizens or residents'' for ``citizens'' wherever appearing in second 
and third sentences of provisions preceding subpar. (A) and substituted 
``American employer'' for ``domestic corporation'' in subpars. (A) and 
(B).
    Subsec. (l)(2) to (5). Pub. L. 98-21, Sec. 321(e)(1), substituted, 
wherever appearing, ``American employer'' for ``domestic corporation'', 
``American employers'' for ``domestic corporations'', ``affiliate'' for 
``subsidiary'', ``affiliates'' for ``subsidiaries'', ``foreign entity'' 
for ``foreign corporation'', ``foreign entities'' for ``foreign 
corporations'', and ``citizens or residents'' for ``citizens''.
    Subsec. (l)(8). Pub. L. 98-21, Sec. 321(a)(2), amended par. (8) 
generally, substituting provision defining a foreign affiliate for 
provision defining a foreign subsidiary of a domestic corporation which, 
for the purposes of this subsection and section 210(a) of the Social 
Security Act, had been defined as a foreign corporation not less than 20 
percent of the voting stock of which was owned by such domestic 
corporation, or a foreign corporation more than 50 percent of the voting 
stock of which was owned by the foreign corporation described above.
    Subsec. (l)(9), (10). Pub. L. 98-21, Sec. 321(e)(1), substituted, 
wherever appearing, ``American employer'' for ``domestic corporation'', 
``American employers'' for ``domestic corporations'', and ``foreign 
entities'' for ``foreign corporations''.
    Subsec. (r)(3)(A). Pub. L. 98-21, Sec. 102(b)(3)(A), substituted 
``subsection (b)(8)'' and ``section 210(a)(8)'' for ``subsection 
(b)(8)(A)'' and ``section 210(a)(8)(A)'', respectively, in provisions 
preceding cl. (i).
    Subsec. (r)(4). Pub. L. 98-21, Sec. 102(b)(3)(B), struck out par. 
(4) which related to coordination with coverage of lay employees.
    Subsec. (u)(1). Pub. L. 98-21, Sec. 101(b)(2), substituted 
``sections 3101(b) and 3111(b), subsection (b) shall be applied without 
regard to paragraph (5) thereof'' for ``sections 3101(b) and 3111(b)--
        ``(A) paragraph (6) of subsection (b) shall be applied without 
    regard to subparagraphs (A), (B), and (C)(i), (ii), and (vi) 
    thereof, and
        ``(B) paragraph (5) of subsection (b) (and the provisions of law 
    referred to therein) shall not apply''.
    Subsec. (v). Pub. L. 98-21, Sec. 324(a)(1), added subsec. (v).
    1982--Subsec. (u). Pub. L. 97-248 added subsec. (u).
    1981--Subsec. (a). Pub. L. 97-123 inserted ``(but, in the case of 
payments made to an employee or any of his dependents this subparagraph 
shall exclude from the term `wages' only payments which are received 
under a workmen's compensation law)'' after ``sickness or accident 
disability'' in par. (2)(B), and inserted, after par. (18), the 
following provision: ``Except as otherwise provided in regulations 
prescribed by the Secretary, any third party which makes a payment 
included in wages solely by reason of the parenthetical matter contained 
in subparagraph (B) of paragraph (2) shall be treated for purposes of 
this chapter and chapter 22 as the employer with respect to such 
wages.''
    Subsec. (a)(18). Pub. L. 97-34 substituted ``section 127 or 129'' 
for ``section 127''.
    1980--Subsec. (a)(5)(D). Pub. L. 96-222 added subpar. (D).
    Subsec. (a)(6). Pub. L. 96-499 struck out ``(or the corresponding 
section of prior law)'' after ``section 3101'' in subpar. (A) and 
inserted ``with respect to remuneration paid to an employee for domestic 
service in a private home of the employer or for agricultural labor'' 
after subpar. (B).
    1978--Subsec. (a)(17). Pub. L. 95-472 added par. (17).
    Subsec. (a)(18). Pub. L. 95-600 added par. (18).
    1977--Subsec. (a)(7)(C), (10). Pub. L. 95-216, Sec. 356(a), 
substituted ``year'' for ``quarter'' and ``$100'' for ``$50'', wherever 
appearing.
    Subsec. (a)(16). Pub. L. 95-216, Sec. 356(b), added par. (16).
    Subsec. (b)(10). Pub. L. 95-216, Sec. 356(c), struck out subpar. (A) 
which related to service performed in any calendar quarter in the employ 
of any organization exempt from income tax under section 501(a) (other 
than an organization described in section 401(a) or under section 521, 
if the remuneration for such service was less than $50, struck out the 
designation ``(B)'' preceding the remainder of par. (10), and 
redesignated former cls. (i) and (ii) of former subpar. (B) as subpars. 
(A) and (B).
    Subsecs. (b)(17)(A), (g)(4)(B). Pub. L. 95-216, Sec. 356(d), 
substituted ``year'' for ``quarter''.
    Subsec. (k)(4)(A). Pub. L. 95-216, Sec. 312(b)(2), (f), substituted 
``(or, if later, as of the earliest date on which it satisfies clause 
(ii) of this subparagraph)'' for ``or any subsequent date'' in cl. (i) 
and, in provisions following cl. (ii), inserted ``(subject to 
subparagraph (C))'' after ``effective''.
    Subsec. (k)(4)(B)(ii). Pub. L. 95-216, Sec. 312(b)(4), substituted 
``first day of the calendar quarter'' for ``date''.
    Subsec. (k)(4)(B)(iii). Pub. L. 95-216, Sec. 312(g), added cl. 
(iii).
    Subsec. (k)(4)(C). Pub. L. 95-216, Sec. 312(b)(1), added subpar. 
(C).
    Subsec. (k)(5). Pub. L. 95-216, Sec. 312(a)(1), substituted ``prior 
to April 1, 1978,'' for ``prior to the expiration of 180 days after the 
date of the enactment of this paragraph,'' in subpar. (B), and, in 
provisions following subpar. (B), substituted ``April 1, 1978'' for 
``the 181st day after the date of enactment of this paragraph'' and 
substituted ``April 1, 1978,'' for ``such 181st day''.
    Subsec. (k)(6). Pub. L. 95-216, Sec. 312(b)(3), inserted ``(except 
as provided in paragraph (4)(C))'' after ``services involved'' in 
introductory provisions.
    Subsec. (k)(7). Pub. L. 95-216, Sec. 312(a)(2), substituted ``prior 
to April 1, 1978,'' for ``prior to the expiration of 180 days after the 
date of the enactment of this paragraph'', ``April 1, 1978,'' for ``the 
181st day after such date,'' and ``prior to that date'' for ``prior to 
the first day of the calendar quarter in which such 181st day occurs''.
    Subsec. (k)(8). Pub. L. 95-216, Sec. 312(a)(3), (d), amended par. 
(8) first by substituting ``prior to April 1, 1978,'' for ``by the end 
of the 180-day period following the date of the enactment of this 
paragraph'', ``prior to April 1, 1978'' for ``within that period'', and 
``on that date'' for ``on the 181st day following that date'', and then 
further amending par. (8) as so amended by dividing the existing 
provisions into introductory provisions, subpar. (B), and closing 
provisions, inserting subpars. (A) and (C), substituting ``by March 31, 
1978'' for ``prior to April 1, 1978'', ``by that date'' for ``prior to 
April 1, 1978'', and ``on April 1, 1978'' for ``on that date'' in 
subpar. (B) as so redesignated, and, in closing provisions, inserting 
``, or with respect to service constituting employment by reason of such 
request,'' after ``in which the date of such filing or constructive 
filing occurs''.
    Subsec. (s). Pub. L. 95-216, Sec. 314(a), added subsec. (s).
    Subsec. (t). Pub. L. 95-216, Sec. 315(a), added subsec. (t).
    1976--Subsec. (b). Pub. L. 94-455, Sec. 1903(a)(3)(A), substituted 
``, of whatever nature, performed'' for ``performed after 1936 and prior 
to 1955 which was employment for purposes of subchapter A of chapter 9 
of the Internal Revenue Code of 1939 under the law applicable to the 
period in which such service was performed, and any service, of whatever 
nature, performed after 1954'' in introductory text.
    Subsec. (b)(1). Pub. L. 94-455, Sec. 1903(a)(3)(B), struck out ``65 
Stat. 119;'' before ``7 U.S.C. 1461-1468''.
    Subsec. (b)(6)(B)(v). Pub. L. 94-455, Sec. 1903(a)(3)(C), 
substituted ``Secretary of Transportation'' for ``Secretary of the 
Treasury''.
    Subsec. (b)(8)(B). Pub. L. 94-563, Sec. 1(b), inserted ``or deemed 
to have been so filed under paragraph (4) or (5) of such subsection'' 
after ``filed pursuant to subsection (k) (or the corresponding 
subsection of prior law)'' 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).
    Subsec. (b)(12)(B). Pub. L. 94-455, Sec. 1906(b)(13)(C), substituted 
``to the Secretary of the Treasury'' for ``to the Secretary''.
    Subsec. (b)(20). Pub. L. 94-455, Sec. 1207(e)(1)(A), added par. 
(20).
    Subsec. (g)(3). Pub. L. 94-455, Sec. 1903(a)(3)(D), struck out ``46 
Stat. 1550, Sec. 3;'' before ``12 U.S.C. 1141j''.
    Subsec. (k)(1). Pub. L. 94-455, Sec. 1903(a)(3)(E), redesignated 
subpar. (G) as (F). Former subpars. (F) and (H), which related to the 
right of an organization to request before 1960 to have a certificate 
effective where such certificate was filed after 1955 but prior to the 
enactment of this subparagraph and the right of an organization to amend 
a certificate filed before 1966 to make such certificate effective for 
an earlier date than had been originally established, respectively, were 
struck out.
    Subsec. (k)(2). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ``or 
his delegate'' after ``Secretary'' wherever appearing.
    Subsec. (k)(4) to (8). Pub. L. 94-563, Sec. 1(c), added pars. (4) to 
(8).
    Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ``or his delegate'' 
after ``Secretary'' wherever appearing.
    Subsec. (l)(1). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ``or 
his delegate'' after ``Secretary''.
    Subsec. (l)(2). Pub. L. 94-455, Sec. 1903(a)(3)(F), struck out ``, 
but in no case prior to January 1, 1955'' after ``specified in the 
agreement''.
    Subsec. (l)(4) to (7), (10). Pub. L. 94-455, Sec. 1906(b)(13)(a), 
struck out ``or his delegate'' after ``Secretary'' wherever appearing.
    Subsec. (m)(1). Pub. L. 94-455, Sec. 1903(a)(3)(G), struck out 
``after December 1956'' after ``include service performed''.
    1973--Subsec. (a)(1). Pub. L. 93-233, Sec. 5(b)(2), effective with 
respect to remuneration paid after 1973, substituted ``$13,200'' for 
``$12,600'' in two places.
    Pub. L. 93-233, Sec. 5(d), applicable only with respect to 
remuneration paid after 1973 (as provided in section 5(e) of Pub. L. 93-
233, set out as a note under section 409 of Title 42), amended section 
203(b)(2)(C) of the Pub. L. 92-336 (set out as 1973 Amendment note 
hereunder) substituting ``$13,200'' for ``$12,600''.
    Pub. L. 93-66, Sec. 203(b)(2), effective with respect to 
remuneration paid after 1973, substituted ``$12,600'' for ``$12,000'' in 
two places.
    Pub. L. 93-66, Sec. 203(d), applicable only with respect to 
remuneration paid after, and taxable years beginning after, 1973 (as 
provided in section 203(e) of Pub. L. 93-66, set out as a note under 
section 409 of Title 42), amended section 203(b)(2)(C) of Pub. L. 92-336 
(set out as 1972 Amendment note hereunder) substituting ``$12,600'' for 
``$12,000''.
    1972--Subsec. (a)(1). Pub. L. 92-336, Sec. 203(b)(2)(A), substituted 
``$10,800'' for ``$9,000'' in two places.
    Pub. L. 92-336, Sec. 203(b)(2)(B), effective with respect to 
remuneration paid after 1973, substituted ``$12,000'' for ``$10,800'' in 
two places.
    Pub. L. 92-336, Sec. 203(b)(2)(C), effective with respect to 
remuneration paid after 1974, substituted ``the contribution and benefit 
base (as determined under section 230 of the Social Security Act)'' for 
``$12,000'' in two places, and ``the calendar year with respect to which 
such contribution and benefit base is effective'' for ``any calendar 
year''.
    Subsec. (a)(9). Pub. L. 92-603, Sec. 104(i), substituted uniform 
provision of 62 years of age, for separate provisions for men and women 
of 65 and 62 years, respectively.
    Subsec. (a)(14). Pub. L. 92-603, Sec. 122(b), added par. (14).
    Subsec. (a)(15). Pub. L. 92-603, Sec. 138(b), added par. (15).
    Subsec. (b)(7)(D). Pub. L. 92-603, Sec. 128(b), added subpar. (D).
    Subsec. (b)(8)(A). Pub. L. 92-603, Sec. 123(a)(2), inserted 
provision that this subparagraph shall not apply to service performed by 
a member of such religious order in the exercise of such duties if an 
election of coverage under subsec. (r) is in effect with respect to such 
order, or with respect to the autonomous subdivision thereof to which 
such member belongs.
    Subsec. (b)(10)(B). Pub. L. 92-603, Sec. 129(a)(2), inserted 
provisions relating to service performed in the employ of organizations 
described in section 509(a)(3) of this title.
    Subsec. (i)(4). Pub. L. 92-603, Sec. 123(c)(2), added par. (4).
    Subsec. (r). Pub. L. 92-603, Sec. 123(b), added subsec. (r).
    1971--Subsec. (a)(1). Pub. L. 92-5 substituted ``$9,000'' for 
``$7,800'' in two places.
    1969--Subsec. (k)(1)(F)(i), (G)(i), (H)(i). Pub. L. 91-172, 
Sec. 943(c)(1)-(3), inserted ``or pay tax'' after ``tax return''.
    1968--Subsec. (a)(1). Pub. L. 90-248, Sec. 108(b)(2), substituted 
``$7,800'' for ``$6,600'' wherever appearing.
    Subsec. (a)(13). Pub. L. 90-248, Sec. 504(a), added par. (13).
    Subsec. (b)(3)(B). Pub. L. 90-248, Sec. 123(b), provided for 
inclusion of family employment in a private home in definition of 
``employment,'' upon compliance with conditions described in cls. (i) to 
(iii).
    Subsec. (b)(6)(C)(iv). Pub. L. 90-248, Sec. 403(i)(1), substituted 
``section 5351(2) of title 5, United States Code'' for ``section 2 of 
the Act of August 4, 1967'' and struck out ``; 5 U.S.C., sec. 1052'' at 
end of parenthetical text.
    Subsec. (b)(6)(C)(vi). Pub. L. 90-248, Sec. 403(i)(2), substituted 
``subchapter III of chapter 83 of title 5, United States Code,'' for 
``the Civil Service Retirement Act''.
    Subsec. (b)(7)(C)(ii). Pub. L. 90-248, Sec. 403(i)(3), substituted 
``section 5351(2) of title 5, United States Code'' for ``section 2 of 
the Act of August 4, 1947'' and struck out ``; 5 U.S.C. 1052'' at end of 
parenthetical text.
    1965--Subsec. (a)(1). Pub. L. 89-97, Sec. 320(b)(2), substituted 
``$6,600'' for ``$4,800'' wherever appearing.
    Subsec. (a)(12). Pub. L. 89-97, Sec. 313(c)(3), added par. (12).
    Subsec. (b)(6)(C)(iv). Pub. L. 89-97, Sec. 311(b)(4), inserted ``, 
other than as a medical or dental intern or a medical or dental resident 
in training''.
    Subsec. (b)(7)(C). Pub. L. 89-97, Sec. 317(b)(3), added subpar. (C).
    Subsec. (b)(13). Pub. L. 89-97, Sec. 311(b)(5), struck out from the 
definition of employment the exclusion of service performed as an intern 
in the employ of a hospital by an individual who has completed a 4 
years' course in a medical school chartered or approved pursuant to 
State law.
    Subsec. (k)(1)(B)(iii). Pub. L. 89-97, Sec. 316(a)(1), substituted 
``such date may not be earlier than the first day of the twentieth'' for 
``, in the case of a certificate filed prior to January 1, 1960, such 
date may not be earlier than January 1, 1956, and in the case of a 
certificate filed after 1959, such date may not be earlier than the 
first day of the fourth''.
    Subsec. (k)(1)(H). Pub. L. 89-97, Sec. 316(b), added subpar. (H).
    Subsec. (q). Pub. L. 89-97, Sec. 313(c)(4), added subsec. (q).
    1964--Subsec. (a)(11). Pub. L. 88-650 added par. (11).
    Pub. L. 88-272 substituted ``is a plan described in section 403(a), 
or'' for ``meets the requirements of section 401(a)(3), (4), (5), and 
(6)'' in subpar. (5)(B), and added subpar. (5)(C).
    1961--Subsec. (b)(19). Pub. L. 87-256 added par. (19).
    Subsec. (i)(3). Pub. L. 87-293, Sec. 202(a)(1), added par. (3).
    Subsec. (p). Pub. L. 87-293, Sec. 202(a)(2), added subsec. (p).
    1960--Subsec. (b)(3). Pub. L. 86-778, Sec. 104(b), designated 
existing provisions as cl. (A) and struck out provisions which related 
to service performed by an individual in the employ of his son or 
daughter, and added cl. (B).
    Subsec. (b)(7). Pub. L. 86-778, Sec. 103(n), 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.
    Subsec. (b)(18). Pub. L. 86-778, Sec. 103(o), added par. (18).
    Subsec. (e). Pub. L. 86-778, Sec. 103(p), struck out a reference to 
Hawaii in cl. (1), and included Guam and American Samoa and cls. (1) and 
(2).
    Pub. L. 86-624 struck out ``Hawaii,'' before ``the District of 
Columbia'', in cl. (1).
    Subsec. (k)(1)(A). Pub. L. 86-778, Sec. 105(a)(1), (2), struck out 
``and that at least two-thirds of its employees concur in the filing of 
the certificate'' after ``extended to service performed by its 
employees'', and substituted ``of each employee (if any) who concurs'' 
for ``of each employee who concurs''.
    Subsec. (k)(1)(E). Pub. L. 86-778, Sec. 105(a)(3), substituted ``in 
either group, or may file a separate certificate pursuant to such 
subparagraph with respect to the employees in each group'' for ``in one 
of the groups if at least two-thirds of the employees in such group 
concur in the filing of the certificate. The organization may also file 
such a certificate with respect to the employees in the other group if 
at least two-thirds of the employees in such other group concur in the 
filing of such certificate.''
    1959--Subsec. (b)(6)(B)(ii). Pub. L. 86-168 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.
    Subsec. (e). Pub. L. 86-70 struck out ``Alaska,'' before ``Hawaii''.
    1958--Subsec. (a)(1). Pub. L. 85-840, Sec. 402(b), substituted 
``$4,800'' for ``$4,200'' wherever appearing.
    Subsec. (b)(1). Pub. L. 85-840, Sec. 404(a), struck out provisions 
which excluded from definition of ``employment'' service performed in 
connection with the production or harvesting of any commodity defined as 
an agricultural commodity in section 1141j of title 12.
    Subsec. (b)(8)(B). Pub. L. 85-840, Sec. 405(b), made 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 321(k)(1)(E) of this title, 
became a member of such group, and made subparagraph applicable with 
respect to service performed by an employee as a member of a group 
described in section 3121(k)(1)(E) of this title with respect to which 
no certificate is in effect.
    Subsec. (k)(1). Pub. L. 85-840, Sec. 405(a), permitted amendment of 
the list at any time prior to the expiration of the twenty-fourth month 
following the calendar quarter in which the certificate is filed, 
allowed an organization to provide that the certificate shall be in 
effect for the period beginning with the first day of any calendar 
quarter preceding the calendar quarter in which the certificate is 
filed, except that, in the case of a certificate filed prior to Jan. 1, 
1960, such date may not be earlier than Jan. 1, 1956, and in the case of 
a certificate filed after 1959, such date may not be earlier than the 
first day of the fourth calendar quarter preceding the quarter in which 
such certificate is first made the certificate effective in the case of 
services performed by an employee whose name appears on a supplemental 
list only with respect to service performed by the employee for the 
period beginning with the first day of the calendar quarter in which the 
supplemental list is filed, required organizations described in subpar. 
(A) which employ both individuals who are in positions covered by a 
pension, annuity, retirement, or similar fund or system established by a 
State or political subdivision thereof and individuals who are not in 
such positions, to divide their employees into two separate groups, 
authorized the filing of requests by organizations which filed 
certificates after 1955 but prior to Aug. 28, 1958, to have such 
certificates effective, with respect to services of certain individuals, 
for the period beginning with the first day of any calendar quarter 
preceding the first calendar quarter for which they are effective and 
following the last calendar quarter of 1955, and provided for the due 
date and payment of tax for certain calendar quarters and for the 
expiration of the statutory period of assessment.
    Subsec. (l)(3). Pub. L. 85-866 substituted ``by'' for ``be'' in 
heading.
    1956--Subsec. (a)(8)(B). Act Aug. 1, 1956, ch. 836, Sec. 201(h)(1), 
included within definition of wages cash remuneration of $150 or more, 
and cash remuneration computed on a time basis where the employee 
performs agricultural labor for the employer on 20 days or more during 
the calendar year.
    Subsec. (a)(9). Act Aug. 1, 1956, ch. 836, Sec. 201(b), excluded 
payments made to a woman after she attains the age of 62.
    Subsec. (b)(1)(B). Act Aug. 1, 1956, ch. 836, Sec. 201(c), excepted 
from term ``employment'' services performed by foreign agricultural 
workers lawfully admitted from any foreign country or possession 
thereof, on a temporary basis to perform agricultural labor.
    Subsec. (b)(6)(B)(ii). Act Aug. 1, 1956, ch. 836, Sec. 201(d)(1), 
included service performed in the employ of a Federal Home Loan Bank.
    Subsec. (b)(6)(C)(vi). Act Aug. 1, 1956, ch. 836, Sec. 201(d)(2), 
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''.
    Subsec. (b)(16), (17). Act Aug. 1, 1956, ch. 836, Secs. 201(e)(1), 
121d, added pars. (16) and (17).
    Subsec. (i). Act Aug. 1, 1956, ch. 837, Sec. 410, designated 
existing provisions as par. (1) and added par. (2).
    Subsec. (k)(1). Act Aug. 1, 1956, ch. 836, Sec. 201(k), (l), 
inserted ``or at any time prior to January 1, 1959, whichever is the 
later'' after ``the certificate is in effect'', and substituted ``the 
first day of the calendar quarter in which such certificate is filed or 
the first day of the succeeding calendar quarter, as may be specified in 
the certificate,'' for ``the first day following the close of the 
calendar quarter in which such certificate is filed,''.
    Subsec. (l)(6). Act Aug. 1, 1956, ch. 836, Sec. 103(j), inserted 
reference to the Federal Disability Insurance Trust Fund.
    Subsec. (l)(8)(A). Act Aug. 1, 1956, ch. 836, Sec. 201(j), 
substituted ``not less than 20 percent'' for ``more than 50 percent''.
    Subsecs. (m), (n). Act Aug. 1, 1956, ch. 837, Sec. 411(a), added 
subsecs. (m) and (n).
    Subsec. (o). Act Aug. 1, 1956, ch. 836, Sec. 201(h)(2), added 
subsec. (o).
    1954--Subsec. (a)(1). Act Sept. 1, 1954, Sec. 204(a), substituted 
``$4,200'' for ``$3,600'' wherever appearing.
    Subsec. (a)(7)(B). Act Sept. 1, 1954, Sec. 204(b)(1), made coverage 
of domestic service dependent solely on receipt of $50 in cash wages in 
a calendar quarter by an employee from an employer for such service.
    Subsec. (a)(7)(C). Act Sept. 1, 1954, Sec. 204(b)(2), added subpar. 
(C).
    Subsec. (a)(8). Act Sept. 1, 1954, Sec. 204(b)(3), designated 
existing provisions as subpar. (A) and added subpar. (B).
    Subsec. (b)(1). Act Sept. 1, 1954, Sec. 205(a), made coverage of 
agricultural labor depend solely on the payment of cash remuneration of 
$100 or more per year, thereby eliminating the need for an agricultural 
laborer to have served a qualifying calendar quarter and to have worked 
on a full time basis for 60 days during a succeeding calendar quarter 
and to have received $50 or more for his labor during such succeeding 
calendar quarter, removed the 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.
    Subsec. (b)(3). Act Sept. 1, 1954, Sec. 205(b), struck out par. (3) 
and redesignated pars. (4) to (14) as (3) to (13), respectively.
    Subsec. (b)(4). Act Sept. 1, 1954, Sec. 205(c), amended par. (4), as 
redesignated, to make the exception 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.
    Subsec. (b)(6)(B). Act Sept. 1, 1954, Sec. 205(d)(1)(A), amended 
par. (6), as redesignated, by inserting in subpar. (B) ``by an 
individual'' after ``service is performed'' and ``and if such service is 
covered by a retirement system established by such instrumentality'' 
after ``December 31, 1950''.
    Subsec. (b)(6)(B)(v). Act Sept. 1, 1954, Sec. 205(d)(1)(B), amended 
par. (6), as redesignated, by adding cl. (v) to subpar. (B).
    Subsec. (b)(6)(C). Act Sept. 1, 1954, Sec. 205(d)(2), 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 Commodity Stabilization 
Service and similar bodies, unless such bodies are composed exclusively 
of full-time Federal employees, and limited the exclusion of inmates or 
patients of United States institutions to inmates of penal institutions.
    Subsec. (b)(14) to (17). Act Sept. 1, 1954, Sec. 205(e), struck out 
par. (15) and redesignated pars. (16) and (17) as (14) and (15), 
respectively.
    Subsec. (c). Act Sept. 1, 1954, Sec. 205(b), substituted 
``subsection (b)(9)'' for ``subsection (b)(10)''.
    Subsec. (d)(3)(C). Act Sept. 1, 1954, Sec. 206(a), struck out 
requirement that performance of services of homeworkers be subject to 
State licensing requirements.
    Subsec. (k)(1). Act Sept. 1, 1954, Secs. 205(b), 207, substituted 
``(b)(8)(B)'' for ``(b)(9)(B)'' and provided that the list accompanying 
any certificate filed by a nonprofit organization with respect to its 
lay employees may be amended only within a period of two years after the 
certificate takes effect and provided that a supplemental list filed 
after the first month following the first calendar quarter for which the 
certificate is in effect shall be in effect only as to those services 
performed by an individual on the list which are performed by him after 
the calendar quarter in which the supplemental list is filed.
    Subsec. (l). Act Sept. 1, 1954, Sec. 209, added subsec. (l).

                         Change of Name

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


                    Effective Date of 1998 Amendment

    Pub. L. 105-277, div. A, Sec. 101(h) [title VIII, Sec. 805], Oct. 
21, 1998, 112 Stat. 2681-480, 2681-538, provided that: ``Except as 
otherwise specifically provided, this title [amending this section and 
section 410 of Title 42, The Public Health and Welfare, and amending 
provisions set out as a note under this section] and the amendments made 
by this title shall take effect as if included in the enactment of title 
XI of the Balanced Budget Act of 1997 [title XI of Pub. L. 105-33, see 
Effective Date of 1997 Amendment note below].''


                    Effective Date of 1997 Amendment

    Pub. L. 105-33, title XI, Sec. 11246(b)(4), formerly 
Sec. 11246(b)(3), Aug. 5, 1997, 111 Stat. 756, renumbered 
Sec. 11246(b)(4), by Pub. L. 105-277, div. A, Sec. 101(h) [title VIII, 
Sec. 802(a)(1)], Oct. 21, 1998, 112 Stat. 2681-480, 2681-532, provided 
that: ``The amendments made by this subsection [amending this section 
and section 410 of Title 42, The Public Health and Welfare] shall apply 
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 (as amended by 
paragraph (1)).''


                    Effective Date of 1996 Amendment

    Section 1116(a)(3) of Pub. L. 104-188 provided that:
    ``(A) In general.--The amendments made by this subsection [amending 
this section, section 6050A of this title, and section 410 of Title 42, 
The Public Health and Welfare] shall apply to remuneration paid--
        ``(i) after December 31, 1994, and
        ``(ii) after December 31, 1984, and before January 1, 1995, 
    unless the payor treated such remuneration (when paid) as being 
    subject to tax under chapter 21 of the Internal Revenue Code of 
    1986.
    ``(B) Reporting requirement.--The amendment made by paragraph (1)(C) 
[amending section 6050A of this title] shall apply to remuneration paid 
after December 31, 1996.''
    Amendment by section 1421(b)(8)(A) of Pub. L. 104-188 applicable to 
taxable years beginning after Dec. 31, 1996, see section 1421(e) of Pub. 
L. 104-188, set out as a note under section 72 of this title.
    Section 1458(c)(2) of Pub. L. 104-188 provided that: ``The 
amendments made by subsection (b) [amending this section and section 409 
of Title 42, The Public Health and Welfare] shall apply to remuneration 
paid after December 31, 1996.''


                    Effective Date of 1994 Amendments

    Amendment by section 2(a)(1)(A), (B) of Pub. L. 103-387 applicable 
to remuneration paid after Dec. 31, 1993, and amendment by section 
2(a)(1)(C) of Pub. L. 103-387 applicable to services performed after 
Dec. 31, 1994, see section 2(a)(3) of Pub. L. 103-387, set out as a note 
under section 3102 of this title.
    Amendment by section 108(h)(2) of Pub. L. 103-296 effective Mar. 31, 
1995, see section 110(a) of Pub. L. 103-296, set out as a note under 
section 401 of Title 42, The Public Health and Welfare.
    Amendment by section 303(a)(2), (b)(2) of Pub. L. 103-296 applicable 
with respect to service performed on or after Jan. 1, 1995, see section 
303(e) of Pub. L. 103-296, set out as a note under section 410 of Title 
42.
    Amendment by section 319(a)(1), (5) of Pub. L. 103-296 applicable 
with respect to service performed after calendar quarter following 
calendar quarter in which Aug. 15, 1994, occurs, see section 319(c) of 
Pub. L. 103-296, set out as a note under section 1402 of this title.
    Amendment by section 320(a)(1)(C) of Pub. L. 103-296 effective with 
calendar quarter following Aug. 15, 1994, see section 320(c) of Pub. L. 
103-296, set out as a note under section 871 of this title.


                    Effective Date of 1993 Amendment

    Amendment by Pub. L. 103-66 applicable to 1994 and later calendar 
years, see section 13207(e) of Pub. L. 103-66, set out as a note under 
section 1402 of this title.


                    Effective Date of 1992 Amendments

    Amendment by Pub. L. 102-572 effective Oct. 29, 1992, see section 
911 of Pub. L. 102-572, set out as a note under section 171 of Title 28, 
Judiciary and Judicial Procedure.
    Amendment by Pub. L. 102-318 applicable to distributions after Dec. 
31, 1992, see section 521(e) of Pub. L. 102-318, set out as a note under 
section 402 of this title.


                    Effective Date of 1990 Amendment

    Amendment by section 11331(a) of Pub. L. 101-508 applicable to 1991 
and later calendar years, see section 11331(e) of Pub. L. 101-508, set 
out as a note under section 1402 of this title.
    Section 11332(d) of Pub. L. 101-508 provided that: ``The amendments 
made by this section [amending this section and sections 410 and 418 of 
Title 42, The Public Health and Welfare] shall apply with respect to 
service performed after July 1, 1991.''


                    Effective Date of 1989 Amendments

    Amendment by Pub. L. 101-239 applicable with respect to any 
agreement in effect under section 3121(l) of this title on or after June 
15, 1989, with respect to which no notice of termination is in effect on 
such date, see section 10201(c) of Pub. L. 101-239, set out as a note 
under section 406 of this title.
    Amendment by Pub. L. 101-140 effective as if included in section 
1151 of Pub. L. 99-514, see section 203(c) of Pub. L. 101-140, set out 
as a note under section 79 of this title.


                    Effective Date of 1988 Amendment

    Section 1011B(a)(22)(F) of Pub. L. 100-647 provided that: ``The 
amendments made by this paragraph [amending this section, sections 3231, 
3306, and 3401 of this title, and section 409 of Title 42, The Public 
Health and Welfare] shall not apply to any individual who separated from 
service with the employer before January 1, 1989.''
    Section 1018(r)(2)(B) of Pub. L. 100-647 provided that: ``The 
amendment made by subparagraph (A) [amending this section] shall apply 
to services performed after March 31, 1986.''
    Amendment by sections 1001(d)(2)(C)(i), (g)(4)(B)(i), 1011(e)(8), 
1011B(a)(23)(A), and 1018(u)(35) of Pub. L. 100-647 effective, except as 
otherwise provided, as if included in the provision of the Tax Reform 
Act of 1986, Pub. L. 99-514, to which such amendment relates, see 
section 1019(a) of Pub. L. 100-647, set out as a note under section 1 of 
this title.
    Amendment by section 3043(c)(2) of Pub. L. 100-647 applicable to all 
periods beginning before, on, or after Nov. 10, 1988, with no inference 
created as to existence or nonexistence or scope of any exemption from 
tax for income derived from fishing rights secured as of Mar. 17, 1988, 
by any treaty, law, or Executive Order, see section 3044 of Pub. L. 100-
647, set out as an Effective Date note under section 7873 of this title.
    Section 8015(b)(3) of Pub. L. 100-647 provided that: ``The 
amendments made by this subsection [amending this section and section 
410 of Title 42, The Public Health and Welfare] shall apply as if such 
amendments had been included or reflected in section 304 of the Federal 
Employees' Retirement System Act of 1986 (100 Stat. 606) [Pub. L. 99-
335] at the time of its enactment [June 6, 1986].''
    Section 8015(c)(3) of Pub. L. 100-647 provided that: ``The 
amendments made by this subsection [amending this section and section 
410 of Title 42] shall apply to any individual only upon the performance 
by such individual of service described in subparagraph (C), (D), (E), 
(F), (G), or (H) of section 210(a)(5) of the Social Security Act (42 
U.S.C. 410(a)(5)) on or after the date of the enactment of this Act 
[Nov. 10, 1988].''
    Amendment by section 8016(a)(3)(A), (4)(A), (C) of Pub. L. 100-647 
effective Nov. 10, 1988, 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 [42 U.S.C. 301 et seq.], or to this 
title as added or amended by a provision of a particular Public Law 
which is so referred to, effective as though included or reflected in 
the relevant provisions of that Public Law at the time of its enactment, 
see section 8016(b) of Pub. L. 100-647, set out as a note under section 
3111 of this title.
    Section 8017(c) of Pub. L. 100-647 provided that: ``The amendments 
made by this section [amending this section and section 409 of Title 42, 
The Public Health and Welfare] shall take effect as if included in the 
amendments made by section 9002 of the Omnibus Budget Reconciliation Act 
of 1987 [Pub. L. 100-203].''


                    Effective Date of 1987 Amendment

    Section 9001(d) of Pub. L. 100-203 provided that: ``The amendments 
made by this section [amending this section and sections 409, 410, and 
429 of Title 42, The Public Health and Welfare] shall apply with respect 
to remuneration paid after December 31, 1987.''
    Section 9002(c) of Pub. L. 100-203 provided that: ``The amendments 
made by this section [amending this section and section 409 of Title 42] 
shall apply with respect to remuneration for agricultural labor paid 
after December 31, 1987.''
    Section 9003(b) of Pub. L. 100-203, as amended by Pub. L. 100-647, 
title VIII, Sec. 8013(a), Nov. 10, 1988, 102 Stat. 3789, provided that: 
``The amendments made by subsection (a) [amending this section and 
section 409 of Title 42] shall apply with respect to group-term life 
insurance coverage in effect after December 31, 1987, except that such 
amendments shall not apply with respect to payments by the employer (or 
a successor of such employer) for group-term life insurance for such 
employer's former employees who separated from employment with the 
employer on or before December 31, 1988, to the extent that such 
payments are not for coverage for any such employee for any period for 
which such employee is employed by such employer (or a successor of such 
employer) after the date of such separation.''
    [Section 8013(b) of Pub. L. 100-647 provided that: ``The amendment 
made by subsection (a) [amending section 9003(b) of Pub. L. 100-203, set 
out above] shall apply as if such amendment had been included or 
reflected in section 9003(b) of the Omnibus Budget Reconciliation Act of 
1987 [Pub. L. 100-203] at the time of its enactment.'']
    Section 9004(c) of Pub. L. 100-203 provided that: ``The amendments 
made by this section [amending this section and section 410 of Title 42] 
shall apply with respect to to remuneration paid after December 31, 
1987.''
    Section 9005(c) of Pub. L. 100-203 provided that: ``The amendments 
made by this section [amending this section and section 410 of Title 42] 
shall apply with respect to to remuneration paid after December 31, 
1987.''
    Amendment by section 9006(a), (b)(2) of Pub. L. 100-203 applicable 
with respect to tips received and wages paid on or after Jan. 1, 1988, 
see section 9006(c) of Pub. L. 100-203, set out as a note under section 
3111 of this title.


                    Effective Date of 1986 Amendments

    Amendment by section 122(e)(1) of Pub. L. 99-514 applicable to 
prizes and awards granted after Dec. 31, 1986, see section 151(c) of 
Pub. L. 99-514, set out as a note under section 1 of this title.
    Amendment by section 1108(g)(7) of Pub. L. 99-514 applicable to 
years beginning after Dec. 31, 1986, see section 1108(h) of Pub. L. 99-
514, set out as a note under section 219 of this title.
    Amendment by section 1151(d)(2)(A) of Pub. L. 99-514 applicable to 
taxable years beginning after Dec. 31, 1983, see section 1151(k)(5) of 
Pub. L. 99-514, set out as a note under section 79 of this title.
    Amendment by section 1882(c) of Pub. L. 99-514 effective, except as 
otherwise provided, as if included in the provisions of the Tax Reform 
Act of 1984, Pub. L. 98-369, div. A, to which such amendment relates, 
see section 1881 of Pub. L. 99-514, set out as a note under section 48 
of this title.
    Section 1895(b)(18)(C) of Pub. L. 99-514 provided that: ``The 
amendments made by this paragraph [amending this section and section 410 
of Title 42, The Public Health and Welfare] shall apply to services 
performed after March 31, 1986.''
    Amendment by Pub. L. 99-509, except as otherwise provided, effective 
with respect to payments due with respect to wages paid after Dec. 31, 
1986, including wages paid after such date by a State (or political 
subdivision thereof) that modified its agreement pursuant to section 
418(e)(2) of Title 42, see section 9002(d) of Pub. L. 99-509, set out as 
a note under section 418 of Title 42.
    Amendment by section 12112(b) of Pub. L. 99-272 effective with 
respect to service performed after Dec. 31, 1983, see section 12112(c) 
of Pub. L. 99-272, set out as a note under section 409 of Title 42.
    Section 13205(d)(1) of Pub. L. 99-272 provided that: ``The 
amendments made by subsection (a) [amending this section and sections 
1402, 3122, 3125, 6205, and 6413 of this title] shall apply to services 
performed after March 31, 1986.''


                    Effective Date of 1985 Amendment

    Amendment by Pub. L. 99-221 applicable to any return to performance 
of service in employ of United States, or of an instrumentality thereof, 
after 1983, see section 3(c) of Pub. L. 99-221, set out as a note under 
section 410 of Title 42, The Public Health and Welfare.


                    Effective Date of 1984 Amendment

    Amendment by section 67(c) of Pub. L. 98-369 applicable to payments 
under agreements entered into or renewed after June 14, 1984, in taxable 
years ending after such date, with contracts entered into before June 
15, 1984, which are amended after June 14, 1984, in any significant 
relevant aspect to be treated as a contract entered into after June 14, 
1984, see section 67(e) of Pub. L. 98-369, set out as an Effective Date 
note under section 280G of this title.
    Amendment by section 491(d)(36) of Pub. L. 98-369 applicable to 
obligations issued after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 
98-369, set out as a note under section 62 of this title.
    Amendment by section 531(d)(1)(A) of Pub. L. 98-369 effective Jan. 
1, 1985, see section 531(h) of Pub. L. 98-369, set out as an Effective 
Date note under section 132 of this title.
    Amendment by section 2601(b) of Pub. L. 98-369 effective with 
respect to service performed after Dec. 31, 1983, with enumerated 
exceptions, see section 2601(f) of Pub. L. 98-369, set out as a note 
under section 410 of Title 42, The Public Health and Welfare.
    Amendment by section 2603(a)(2), (b) of Pub. L. 98-369 applicable to 
service performed after Dec. 31, 1983, see section 2603(e) of Pub. L. 
98-369, set out as a note under section 410 of Title 42.
    Section 2661(o)(3) of Pub. L. 98-369 provided that the amendment 
made by that section is effective Jan. 1, 1984.
    Amendment by section 2663 of Pub. L. 98-369 effective July 18, 1984, 
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 section 2664(b) of Pub. L. 98-369, set 
out as a note under section 401 of Title 42.


                    Effective Date of 1983 Amendment

    Section 101(d) of Pub. L. 98-21, as amended by Pub. L. 98-369, div. 
B, title VI, Sec. 2662(a), July 18, 1984, 98 Stat. 1159, provided that: 
``The amendments made by this section [amending this section and 
sections 409 and 410 of Title 42, The Public Health and Welfare] shall 
be effective with respect to service performed after December 31, 
1983.''
    Section 102(c) of Pub. L. 98-21 provided that: ``The amendments made 
by the preceding provisions of this section [amending this section and 
section 410 of Title 42] shall be effective with respect to service 
performed after December 31, 1983 (but the provisions of sections 2 and 
3 of Public Law 94-563 [set out below] and section 312(c) of Public Law 
95-216 [set out below] shall continue in effect, to the extent 
applicable, as though such amendments had not been made).''
    Amendment by section 321 of Pub. L. 98-21, applicable to agreements 
entered into after Apr. 20, 1983, except that at the election of any 
American employer such amendment shall also apply to any agreement 
entered into on or before Apr. 20, 1983, see section 321(f) of Pub. L. 
98-21 set out as a note under section 406 of this title.
    Section 322(c) of Pub. L. 98-21 provided that: ``The amendments made 
by this section [amending this section, section 1402 of this title, and 
sections 410 and 411 of Title 42, The Public Health and Welfare] shall 
be effective for taxable years beginning on or after the date of the 
enactment of this Act [Apr. 20, 1983].''
    Section 323(c)(1) of Pub. L. 98-21 provided that: ``The amendments 
made by subsection (a) [amending this section and section 410 of Title 
42] shall apply to remuneration paid after December 31, 1983.''
    Section 324(d) of Pub. L. 98-21, as amended by Pub. L. 98-369, div. 
B, title VI, Sec. 2662(f)(2), July 18, 1984, 98 Stat. 1159; Pub. L. 99-
514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
    ``(1) Except as otherwise provided in this subsection, the 
amendments made by this section [amending this section, section 3306 of 
this title, and sections 403 and 409 of Title 42 and enacting provisions 
set out as a note under section 3306 of this title] shall apply to 
remuneration paid after December 31, 1983. For purposes of applying such 
amendments to remuneration paid after December 31, 1983, which would 
have been taken into account before January 1, 1984, if such amendments 
had applied to periods before January 1, 1984, such remuneration shall 
be taken into account when paid (or, at the election of the payor, at 
the time which would be appropriate if such amendments had applied).
    ``(2) Except as otherwise provided in this subsection, the 
amendments made by subsection (b) [amending section 3306 of this title 
and enacting provisions set out as a note under section 3306 of this 
title] shall apply to remuneration paid after December 31, 1984. For 
purposes of applying such amendments to remuneration paid after December 
31, 1984, which would have been taken into account before January 1, 
1985, if such amendments had applied to periods before January 1, 1985, 
such remuneration shall be taken into account when paid (or, at the 
election of the payor, at the time which would be appropriate if such 
amendments had applied).
    ``(3) The amendments made by this section shall not apply to 
employer contributions made during 1984 and attributable to services 
performed during 1983 under a qualified cash or deferred arrangement (as 
defined in section 401(k) of the Internal Revenue Code of 1986 [formerly 
I.R.C. 1954]) if, under the terms of such arrangement as in effect on 
March 24, 1983--
        ``(A) the employee makes an election with respect to such 
    contribution before January 1, 1984, and
        ``(B) the employer identifies the amount of such contribution 
    before January 1, 1984.
In the case of the amendments made by subsection (b), the preceding 
sentence shall be applied by substituting `1985' for `1984' each place 
it appears and by substituting `during 1984' for `during 1983'.
    ``(4) In the case of an agreement in existence on March 24, 1983, 
between a nonqualified deferred compensation plan (as defined in section 
3121(v)(2)(C) of the Internal Revenue Code of 1986, as added by this 
section) and an individual--
        ``(A) the amendments made by this section (other than subsection 
    (b)) shall apply with respect to services performed by such 
    individual after December 31, 1983, and
        ``(B) the amendments made by subsection (b) shall apply with 
    respect to services performed by such individual after December 31, 
    1984.
The preceding sentence shall not apply in the case of a plan to which 
section 457(a) of such Code applies. For purposes of this paragraph, any 
plan or agreement to make payments described in paragraph (2), (3), or 
(13)(A)(iii) of section 3121(a) of such Code (as in effect on the day 
before the date of the enactment of this Act [Apr. 20, 1983]) shall be 
treated as a nonqualified deferred compensation plan.''
    Section 327(d) of Pub. L. 98-21, as amended by Pub. L. 98-369, div. 
B, title VI, Sec. 2662(g), July 18, 1984, 98 Stat. 1160; Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
    ``(1) The amendment made by subsection (a) [amending this section 
and section 409 of Title 42] shall apply to remuneration paid after 
December 31, 1983.
    ``(2) The amendments made by subsection (b) and subsection (c)(4) 
[amending this section, section 3306 of this title, and section 409 of 
Title 42] shall apply to remuneration (other than amounts excluded under 
section 119 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]) 
paid after March 4, 1983, and to any such remuneration paid on or before 
such date which the employer treated as wages when paid.
    ``(3) The amendments made by paragraphs (1), (2), and (3) of 
subsection (c) [amending section 3306 of this title] shall apply to 
remuneration paid after December 31, 1984.''
    Section 328(d) of Pub. L. 98-21 provided that:
    ``(1) Except as provided in paragraph (2), the amendments made by 
this section [amending this section, section 3306 of this title, and 
section 409 of Title 42] shall apply to remuneration paid after December 
31, 1983.
    ``(2) The amendments made by subsection (c) [amending section 3306 
of this title] shall apply to remuneration paid after December 31, 
1984.''


                    Effective Date of 1982 Amendment

    Section 278(c)(1) of Pub. L. 97-248 provided that: ``The amendments 
made by subsection (a) [amending this section and sections 1402 and 3122 
of this title] shall apply to remuneration paid after December 31, 
1982.''


                    Effective Date of 1981 Amendments

    Section 3(g) of Pub. L. 97-123 provided that:
    ``(1) Except as provided in paragraph (2), this section (and the 
amendments made by this section) [amending this section, section 3231 of 
this title, and section 409 of Title 42, The Public Health and Welfare, 
and enacting provisions set out as notes under this section and section 
3101 of this title] shall apply to remuneration paid after December 31, 
1981.
    ``(2) This section (and the amendments made by this section) shall 
not apply with respect to any payment made by a third party to an 
employee pursuant to a contractual relationship of an employer with such 
third party entered into before December 14, 1981, if--
        ``(A) coverage by such third party for the group in which such 
    employee falls ceases before March 1, 1982, and
        ``(B) no payment by such third party is made to such employee 
    under such relationship after February 28, 1982.''
    Amendment by Pub. L. 97-34 applicable to remuneration paid after 
Dec. 31, 1981, see section 124(f) of Pub. L. 97-34, set out as a note 
under section 21 of this title.


                    Effective Date of 1980 Amendments

    Section 1141(c) of Pub. L. 96-499, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
    ``(1) In general.--Except as provided in paragraph (2), the 
amendments made by this section [amending this section, section 3306 of 
this title, and section 409 of Title 42, The Public Health and Welfare] 
shall apply with respect to remuneration paid after December 31, 1980.
    ``(2) Exception for state and local governments.--
        ``(A) The amendments made by this section (insofar as they 
    affect the application of section 218 of the Social Security Act [42 
    U.S.C. 418]) shall not apply to any payment made before January 1, 
    1984, by any governmental unit for positions of a kind for which all 
    or a substantial portion of the social security employee taxes were 
    paid by such governmental unit (without deduction from the 
    remuneration of the employee) under the practices of such 
    governmental unit in effect on October 1, 1980.
        ``(B) For purposes of subparagraph (A), the term `social 
    security employee taxes' means the amount required to be paid under 
    section 218 of the Social Security Act [42 U.S.C. 418] as the 
    equivalent of the taxes imposed by section 3101 of the Internal 
    Revenue Code of 1986 [formerly I.R.C. 1954].
        ``(C) For purposes of subparagraph (A), the term `Governmental 
    unit' means a State or political subdivision thereof within the 
    meaning of section 218 of the Social Security Act [42 U.S.C. 418].''

    Section 101(b)(1)(E) of Pub. L. 96-222 provided that: ``The 
amendments made by subparagraph (B) of subsection (a)(10) [amending this 
section and section 3306 of this title] shall apply to payments made on 
or after January 1, 1979.''


                    Effective Date of 1978 Amendments

    Amendment by Pub. L. 95-600 applicable with respect to taxable years 
beginning after Dec. 31, 1978, see section 164(d) of Pub. L. 95-600, set 
out as an Effective Date note under section 127 of this title.
    Section 3(d) of Pub. L. 95-472 provided that: ``The amendments made 
by this section [amending this section, section 3306 of this title, and 
section 409 of Title 42, The Public Health and Welfare] shall apply with 
respect to taxable years beginning after December 31, 1976.''


                    Effective Date of 1977 Amendment

    Section 312(h) of Pub. L. 95-216, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``The amendments 
made by subsections (a), (b), (d), (e), (f), and (g) of this section 
[amending this section and provisions set out below] shall be effective 
as though they had been included as a part of the amendments made to 
section 3121(k) of the Internal Revenue Code of 1986 [formerly I.R.C. 
1954] by the first section of Public Law 94-563 (or, in the case of the 
amendments made by subsection (e), as a part of section 3 of such Public 
Law).''
    Section 314(c) of Pub. L. 95-216 provided that: ``The amendments 
made by this section [amending this section and section 3306 of this 
title] shall apply with respect to wages paid after December 31, 1978.''
    Amendment by section 315(a) of Pub. L. 95-216 applicable with 
respect to wages paid with respect to employment performed in months 
after Dec. 1977, see section 315(c) of Pub. L. 95-216, set out as a note 
under section 3111 of this title.
    Section 356(e) of Pub. L. 95-216 provided that: ``The amendments 
made by this section [amending this section] shall apply with respect to 
remuneration paid and services rendered after December 31, 1977.''


                    Effective Date of 1976 Amendments

    Section 1(d) of Pub. L. 94-563, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``The amendments 
made by this section [amending this section and section 410 of Title 42, 
The Public Health and Welfare], shall apply 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 the 
Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as added by such 
amendments).''
    Section 1207(f)(4) of Pub. L. 94-455, as amended by Pub. L. 95-600, 
title VII, Sec. 701(z)(1), Nov. 6, 1978, 92 Stat. 2921; Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
    ``(A) The amendments made by paragraphs (1)(A) and (2)(A) of 
subsection (e) [amending this section and section 410 of Title 42, The 
Public Health and Welfare] shall apply to services performed after 
December 31, 1954. The amendments made by paragraphs (1)(B), (1)(C), and 
(2)(B) of such subsection [amending sections 1401 and 3401 of this title 
and section 411 of Title 42] shall apply to taxable years ending after 
December 31, 1954. The amendments made by paragraph (3) of such 
subsection [enacting section 6050A and amending section 6652 of this 
title] shall apply to calendar years beginning after the date of the 
enactment of this Act [Oct. 4, 1976].
    ``(B) Notwithstanding subparagraph (A), if the owner or operator of 
any boat treated a share of the boat's catch of fish or other aquatic 
animal life (or a share of the proceeds therefrom) received by an 
individual after December 31, 1954, and before the date of the enactment 
of this act [Oct. 4, 1976] for services performed by such individual 
after December 31, 1954, on such boat as being subject to the tax under 
chapter 21 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], 
then the amendments made by paragraphs (1)(A) and (B) and (2) of 
subsection (c) shall not apply with respect to such services performed 
by such individual (and the share of the catch, or the proceeds 
therefrom, received by him for such services).''
    [Section 701(z)(2) of Pub. L. 95-600 provided that: ``The amendments 
made by paragraph (1) [amending section 1207(f)(4) of Pub. L. 94-455, 
set out above] shall take effect on October 4, 1976.'']
    Amendment by section 1903 of Pub. L. 94-455 applicable with respect 
to wages paid after Dec. 31, 1976, see section 1903(d) of Pub. L. 94-
455, set out as a note under section 3101 of this title.


                    Effective Date of 1973 Amendments

    Amendment by Pub. L. 93-233 applicable only with respect to 
remuneration paid after, and taxable years beginning after, 1973, see 
section 5(e) of Pub. L. 93-233, set out as a note under section 409 of 
Title 42, The Public Health and Welfare.
    Amendment by Pub. L. 93-66 applicable only with respect to 
remuneration paid after, and taxable years beginning after, 1973, see 
section 203(e) of Pub. L. 93-66, set out as a note under section 409 of 
Title 42.


                    Effective Date of 1972 Amendments

    Amendment by section 104(i) of Pub. L. 92-603 applicable only with 
respect to payments after 1974, see section 104(j) of Pub. L. 92-603, 
set out as a note under section 414 of Title 42, The Public Health and 
Welfare.
    Amendment by sections 122(b) and 138(b) of Pub. L. 92-603 applicable 
in the case of any payment made after December 1972, see sections 122(c) 
and 138(c) of Pub. L. 92-603, set out as notes under section 409 of 
Title 42.
    Amendment by section 128(b) of Pub. L. 92-603 applicable with 
respect to service performed on and after first day of calendar quarter 
which begins on or after Oct. 30, 1972, see section 128(c) of Pub. L. 
92-603, set out as a note under section 410 of Title 42.
    Amendment by section 129(a)(2) of Pub. L. 92-603 applicable to 
services performed after Dec. 31, 1972, see section 129(b) of Pub. L. 
92-603, set out as a note under section 410 of Title 42.
    Amendment by Pub. L. 92-336 applicable only with respect to 
remuneration paid after December 1972, see section 203(c) of Pub. L. 92-
336, set out as a note under section 409 of Title 42.


                    Effective Date of 1971 Amendment

    Amendment by Pub. L. 92-5 applicable only with respect to 
remuneration paid after December 1971, see section 203(c) of Pub. L. 92-
5, set out as a note under section 409 of Title 42, The Public Health 
and Welfare.


                    Effective Date of 1969 Amendment

    Amendment by Pub. L. 91-172 applicable with respect to tax returns 
the date prescribed by law for filing of which is after Dec. 31, 1969, 
see section 943(d) of Pub. L. 91-172, set out as a note under section 
6651 of this title.


                    Effective Date of 1968 Amendment

    Amendment by section 108(b) of Pub. L. 90-248 applicable only with 
respect to remuneration paid after December 1967, see section 108(c) of 
Pub. L. 90-248, set out as a note under section 409 of Title 42, The 
Public Health and Welfare.
    Amendment by section 123(b) of Pub. L. 90-248 applicable with 
respect to services performed after Dec. 31, 1967, see section 123(c) of 
Pub. L. 90-248, set out as a note under section 410 of Title 42.
    Section 504(d) of Pub. L. 90-248 provided that: ``The amendments 
made by this section [amending this section, section 3306 of this title, 
and section 409 of Title 42] shall apply with respect to remuneration 
paid after the date of the enactment of this Act [Jan. 2, 1968].''


                    Effective Date of 1965 Amendment

    Amendment by section 311(b)(4), (5) of Pub. L. 89-97 applicable only 
with respect to services performed after 1965, see section 311(c) of 
Pub. L. 89-97, set out as an Effective Date of 1965 Amendment note under 
section 410 of Title 42, The Public Health and Welfare.
    Amendment by section 313 of Pub. L. 89-97 applicable only with 
respect to tips received by employees after 1965, see section 313(f) of 
Pub. L. 89-97, set out as an Effective Date note under section 6053 of 
this title.
    Section 316(a)(2) of Pub. L. 89-97 provided that: ``The amendment 
made by paragraph (1) [amending this section] shall apply in the case of 
any certificate filed under section 3121(k)(1)(A) of such Code after the 
date of the enactment of this Act [July 30, 1965].''
    Amendment by section 317 of Pub. L. 89-97 applicable with respect to 
services performed after quarter ending September 30, 1965, and after 
quarter in which Secretary of the Treasury receives a certification from 
Commissioners of District of Columbia expressing their desire to have 
insurance system established by sections 401 et seq. and 1395c et seq. 
of Title 42 extended to the officers and employees coming under 
provisions of such amendments, see section 317(g) of Pub. L. 89-97, set 
out as a note under section 410 of Title 42.
    Section 320(c) of Pub. L. 89-97 provided that: ``The amendments made 
by subsections (a)(1) and (a)(3)(A) [amending sections 409 and 413 of 
Title 42], and the amendments made by subsection (b) (except paragraph 
(1) thereof) [amending this section and sections 3122, 3125, and 6413 of 
this title], shall apply only with respect to remuneration paid after 
December 1965. The amendments made by subsections (a)(2), (a)(3)(B), and 
(b)(1) [amending section 1402 of this title and sections 411 and 413 of 
Title 42] shall apply only with respect to taxable years ending after 
1965. The amendment made by subsection (a)(4) [amending section 415 of 
Title 42] shall apply only with respect to calendar years after 1965.''


                    Effective Date of 1964 Amendments

    Section 4(d) of Pub. L. 88-650 provided that: ``The amendments made 
by this section [amending this section, section 3306 of this title, and 
section 409 of Title 42, The Public Health and Welfare] shall apply with 
respect to remuneration paid on or after the first day of the first 
calendar month which begins more than ten days after the date of the 
enactment of this Act [Oct. 13, 1964].''
    Amendment by Pub. L. 88-272 applicable to remuneration paid after 
Dec. 31, 1962, see section 220(d) of Pub. L. 88-272, set out as an 
Effective Date note under section 406 of this title.


                    Effective Date of 1961 Amendments

    Section 202(c) of Pub. L. 87-293 provided that: ``The amendments 
made by subsections (a) and (b) of this section [amending this section, 
sections 3122 and 6051 of this title, and sections 405, 409, and 410 of 
Title 42, The Public Health and Welfare] shall apply with respect to 
service performed after the date of the enactment of this Act [Sept. 22, 
1961]. In the case of any individual who is enrolled as a volunteer or 
volunteer leader under section 16(a) of this Act [section 2515(a) of 
Title 22, Foreign Relations and Intercourse] such amendments shall apply 
with respect to services performed on or after the effective date of 
such enrollment.'' [Section 202(c) of Pub. L. 87-293 repealed by Pub. L. 
89-572, Sec. 5(a), Sept. 13, 1966, 80 Stat. 765. Such repeal not deemed 
to affect amendments contained in such provisions, see section 5(b) of 
Pub. L. 89-572, set out as a note under former section 2515 of Title 
22.]
    Section 110(h)(3) of Pub. L. 87-256 provided that: ``The amendments 
made by subsections (e) and (f) of this section [amending this section, 
section 3306 of this title, and section 410 of Title 42, The Public 
Health and Welfare] shall apply with respect to service performed after 
December 31, 1961.''


                    Effective Date of 1960 Amendments

    Amendment by section 103(n) of Pub. L. 86-778 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 (42 
U.S.C. 401 et seq.) extended to the officers and employees of such 
Government and such political subdivisions and instrumentalities, and 
(2) service in the employ of the Government of American Samoa or any 
political subdivision thereof or any instrumentality of any one or more 
of the foregoing wholly owned thereby, which is performed after 1960 and 
after the calendar quarter in which the Secretary of the Treasury 
receives a certification by the Governor of American Samoa that the 
Government of American Samoa desires to have the insurance system 
established by title II of the Social Security Act extended to the 
officers and employees of such Government and such political 
subdivisions and instrumentalities, see section 103(v)(1) of Pub. L. 86-
778, set out as a note under section 402 of Title 42, The Public Health 
and Welfare, and such amendment applicable only as expressly provided 
therein, see section 103(v)(2) of Pub. L. 86-778, set out as a note 
under section 402 of Title 42.
    Amendment by section 103(o), (p) of Pub. L. 86-778 applicable only 
with respect to service performed after 1960, see section 103(v)(1) of 
Pub. L. 86-778, set out as a note under section 402 of Title 42.
    Amendment by section 104(b) of Pub. L. 86-778 applicable only with 
respect to services performed after 1960, see section 104(c) of Pub. L. 
86-778, set out as a note under section 410 of Title 42.
    Section 18(k) of Pub. L. 86-624 provided that: ``The amendments 
contained in subsections (a) through (j) of this section [amending this 
section and sections 2202, 3306, 4221, 4233, 4262, 4502, 4774, 7653, and 
7701 of this title] shall be effective as of August 21, 1959.''
    Section 105(d) of Pub. L. 86-778, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
    ``(1) The amendments made by subsection (a) [amending this section] 
shall apply only 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 the enactment of this Act [Sept. 13, 1960].
    ``(2) No monthly benefits under title II of the Social Security Act 
[42 U.S.C. 401 et seq.] for the month in which this Act is enacted or 
any prior month shall be payable or increased by reason of the 
provisions of subsections (b) and (c) of this section or the amendments 
made by such subsections [amending section 1402 of this title and 
enacting provisions set out as notes under this section and 1402 of this 
title], and no lump-sum death payment under such title shall be payable 
or increased by reason of such provisions or amendments in the case of 
any individual who died prior to the date of the enactment of this Act 
[Sept. 13, 1960].''


                    Effective Date of 1959 Amendments

    Amendment by Pub. L. 86-168 effective Jan. 1, 1960, see section 
203(c) of Pub. L. 86-168.
    Section 22(i) of Pub. L. 86-70 provided that: ``The amendments 
contained in subsections (a) through (h) of this section [amending this 
section and sections 2202, 3306, 4221, 4233, 4262, 4502, 4774, 7621, 
7653, and 7701 of this title] shall be effective as of January 3, 
1959.''


                    Effective Date of 1958 Amendment

    Section 402(e) of Pub. L. 85-840 provided that: ``The amendments 
made by subsections (b) and (c) [amending this section and section 3122 
of this title] shall be applicable only with respect to remuneration 
paid after 1958.''
    Section 404(b) of Pub. L. 85-840 provided that: ``The amendment made 
by subsection (a) [amending this section] shall apply with respect to 
service performed after 1958.''
    Section 405(c) of Pub. L. 85-840, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``The amendments 
made by subsections (a) and (b) [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 [Aug. 28, 1958] and requests filed under subparagraph (F) of 
such section after such date.''


                    Effective Date of 1956 Amendment

    Section 201(m) of act Aug. 1, 1956, ch. 836, as amended by act Oct. 
22, 1986, Pub. L. 99-514, Sec. 2, 100 Stat. 2095, provided that:
    ``(1) The amendments made by subsection (a) [enacting section 3113 
of this title] and paragraph (1) of subsection (h) [amending this 
section] shall apply with respect to remuneration paid after 1956. The 
amendment made by subsection (b) [amending this section] shall apply 
with respect to remuneration paid after October 1956. The amendments 
made by subsection (c) and paragraph (2) of subsection (h) [amending 
this section] shall apply with respect to service performed after 1956. 
The amendments made by paragraphs (1) and (2) of subsection (d) 
[amending this section] shall apply with respect to service with respect 
to which the amendments made by paragraphs (1) and (2) of subsection (b) 
of section 104 of this Act [amending section 410 of Title 42, The Public 
Health and Welfare] apply. The amendments made by paragraph (1) of 
subsection (e) [amending this section] shall apply with respect to 
service performed after 1954. The amendment made by paragraph (3) of 
such subsection shall [amending section 1402 of this title] apply with 
respect to taxable years ending after 1954. The amendments made by 
paragraph (2) of subsection (e) and by subsection (f) [amending section 
1402 of this title] shall apply with respect to taxable years ending 
after 1955. The amendment made by subsection (i) [amending section 1402 
of this title] shall apply with respect to taxable years ending on or 
after December 31, 1956. The amendment made by subsection (l) [amending 
this section] shall apply with respect to certificates filed after 1956 
under section 3121(k) of the Internal Revenue Code of 1986 [formerly 
I.R.C. 1954].
    ``(2)(A) Except as provided in subparagraph (B), the amendment made 
by subsection (g) [amending section 1402 of this title] shall apply only 
with respect to taxable years ending after 1956.
    ``(B) Any individual who, for a taxable year ending after 1954 and 
prior to 1957, had income which by reason of the amendment made by 
subsection (g) would have been included within the meaning of `net 
earnings from self-employment' (as such term is defined in section 
1402(a) of the Internal Revenue Code of 1986), if such income had been 
derived in a taxable year ending after 1956 by an individual who had 
filed a waiver certificate under section 1402(e) of such Code, may elect 
to have the amendment made by subsection (g) apply to his taxable years 
ending after 1954 and prior to 1957. No election made by any individual 
under this subparagraph shall be valid unless such individual has filed 
a waiver certificate under section 1402(e) of such Code prior to the 
making of such election or files a waiver certificate at the time he 
makes such election.
    ``(C) Any individual described in subparagraph (B) who has filed a 
waiver certificate under section 1402(e) of such Code prior to the date 
of enactment of this Act [Aug. 1, 1956], or who files a waiver 
certificate under such section on or before the due date of his return 
(including any extension thereof) for his last taxable year ending prior 
to 1957, must make such election on or before the due date of his return 
(including any extension thereof) for his last taxable year ending prior 
to 1957, or before April 16, 1957, whichever is the later.
    ``(D) Any individual described in subparagraph (B) who has not filed 
a waiver certificate under section 1402(e) of such Code on or before the 
due date of his return (including any extension thereof) for his last 
taxable year ending prior to 1957 must make such election on or before 
the due date of his return (including any extension thereof) for his 
first taxable year ending after 1956. Any individual described in this 
subparagraph whose period for filing a waiver certificate under section 
1402(e) of such Code has expired at the time he makes such election may, 
notwithstanding the provisions of paragraph (2) of such section, file a 
waiver certificate at the time he makes such election.
    ``(E) An election under subparagraph (B) shall be made in such 
manner as the Secretary of the Treasury or his delegate shall prescribe 
by regulations. Notwithstanding the provisions of paragraph (3) of 
section 1402(e) of such Code, the waiver certificate filed by an 
individual who makes an election under subparagraph (B) (regardless of 
when filed) shall be effective for such individual's first taxable year 
ending after 1954 in which he had income which by reason of the 
amendment made by subsection (g) would have been included within the 
meaning of `net earnings from self-employment' (as such term is defined 
in section 1402(a) of such Code), if such income had been derived in a 
taxable year ending after 1956 by an individual who had filed a waiver 
certificate under section 1402(e) of such Code, or for the taxable year 
prescribed by such paragraph (3) of section 1402(e), if such taxable 
year is earlier, and for all succeeding taxable years.
    ``(F) No interest or penalty shall be assessed or collected for 
failure to file a return within the time prescribed by law, if such 
failure arises solely by reason of an election made by an individual 
under subparagraph (B), or for any underpayment of the tax imposed by 
section 1401 of such Code arising solely by reason of such election, for 
the period ending with the date such individual makes an election under 
subparagraph (B).
    ``(3) Any tax under chapter 2 of the Internal Revenue Code of 1986 
[section 1401 et seq. of this title] which is due, solely by reason of 
the enactment of subsection (f) [amending section 1402 of this title], 
or paragraph (2) of subsection (e), of this section [amending section 
1402 of this title], for any taxable year ending on or before the date 
of the enactment of this Act [Aug. 1, 1956] shall be considered timely 
paid if payment is made in full on or before the last day of the sixth 
calendar month following the month in which this Act is enacted. In no 
event shall interest be imposed on the amount of any tax due under such 
chapter solely by reason of the enactment of subsection (f), or 
paragraph (2) of subsection (e), of this section for any period before 
the day after the date of enactment of this Act.
    ``(4) Any tax due under chapter 21 of the Internal Revenue Code of 
1986 [this chapter] which is due, solely by reason of the enactment of 
subsection (d) [amending this section] and an effective date prescribed 
pursuant to paragraph (2)(B) or (2)(C) of section 104(i) [set out as a 
note under section 410 of Title 42, The Public Health and Welfare], for 
any calendar quarter beginning prior to the day on which the Secretary 
of Health, Education, and Welfare approves the plan which prescribes 
such effective date shall be considered timely paid if payment is made 
in full on or before the last day of the sixth calendar month following 
the month in which such plan is approved. In no event shall interest be 
imposed on the amount of any such tax due under such chapter for any 
period before the day on which the Secretary of Health, Education, and 
Welfare approves such plan.''
    Amendment by act Aug. 1, 1956, ch. 837, effective Jan. 1, 1957, see 
section 603(a) of act Aug. 1, 1956.


                    Effective Date of 1954 Amendment

    Section 204(c) of act Sept. 1, 1954, provided that: ``The amendments 
made by subsections (a) and (b) [amending this section] shall be 
applicable only with respect to remuneration paid after 1954.''
    Section 205(f) of act Sept. 1, 1954, provided that: ``The amendments 
made by subsections (c), (d), and (e) [amending this section] shall be 
applicable only with respect to services performed after 1954. The 
amendments made by subsections (a) and (b) [amending this section] shall 
be applicable only with respect to services (whether performed after 
1954 or prior to 1955) for which the remuneration is paid after 1954.''
    Section 206(b) of act Sept. 1, 1954, provided that: ``The amendment 
made by subsection (a) [amending this section] shall be applicable only 
with respect to services performed after 1954.''


                               Regulations

    Section 3(d) of Pub. L. 97-123, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
    ``(1) The regulations prescribed under the last sentence of section 
3121(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], and 
the regulations prescribed under subparagraph (D) of section 3231(e)(4) 
of such Code, shall provide procedures under which, if (with respect to 
any employee) the third party promptly--
        ``(A) withholds the employee portion of the taxes involved,
        ``(B) deposits such portion under section 6302 of such Code, and
        ``(C) notifies the employer of the amount of the wages or 
    compensation involved,
the employer (and not the third party) shall be liable for the employer 
portion of the taxes involved and for meeting the requirements of 
section 6051 of such Code (relating to receipts for employees) with 
respects to the wages or compensation involved.
    ``(2) For purposes of paragraph (1)--
        ``(A) the term `employer' means the employer for whom services 
    are normally rendered,
        ``(B) the term `taxes involved' means, in the case of any 
    employee, the taxes under chapters 21 and 22 which are payable 
    solely by reason of the parenthetical matter contained in 
    subparagraph (B) of section 3121(a)(2) of such Code, or solely by 
    reason of paragraph (4) of section 3231(e) of such Code, and
        ``(C) the term `wages or compensation involved' means, in the 
    case of any employee, wages or compensation with respect to which 
    taxes described in subparagraph (B) are imposed.''


      Repeals; Amendments and Application of Amendments Unaffected

    Section 202(a)(1), (2) of Pub. L. 87-293, cited as a credit to this 
section, was repealed by Pub. L. 89-572, Sec. 5(a), Sept. 13, 1966, 80 
Stat. 765. 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 section 5(b) of Pub. L. 89-572, set out as a 
note under section 2515 of Title 22, Foreign Relations and Intercourse.

                          Transfer of Functions

    Functions of Public Health Service, of Surgeon General of Public 
Health Service, and of all other officers and employees of Public Health 
Service, and functions of all agencies of or in Public Health Service 
transferred to Secretary of Health, Education, and Welfare by 1966 
Reorg. Plan No. 3, 31 F.R. 8855, 80 Stat. 1610, effective June 25, 1966, 
set out in the Appendix to Title 5, Government Organization and 
Employees. Secretary of Health, Education, and Welfare redesignated 
Secretary of Health and Human Services by section 3508 of Title 20, 
Education.
    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. July 13, 1965, 30 F.R. 8819, 79 Stat. 1318, set 
out in the Appendix to Title 5, Government Organization and Employees. 
Commissioned Officer Corps of Environmental Science Services 
Administration changed to Commissioned Officer Corps of National Oceanic 
and Atmospheric Administration, see 1970 Reorg. Plan No. 4, Sec. 4(d), 
eff. Oct. 3, 1970, 35 F.R. 15627, 84 Stat. 2090, set out in the Appendix 
to Title 5.


                   Subversive Activities Control Board

    The Subversive Activities Control Board was established by act Sept. 
23, 1950, ch. 1024, Sec. 12, 64 Stat. 977 and ceased to operate June 30, 
1973.


                             Line Item Veto

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


   Clarification of Standard To Be Used in Determining Employment Tax 
                      Status of Securities Brokers

    Pub. L. 105-34, title IX, Sec. 921, Aug. 5, 1997, 111 Stat. 879, 
provided that:
    ``(a) In General.--In determining for purposes of the Internal 
Revenue Code of 1986 whether a registered representative of a securities 
broker-dealer is an employee (as defined in section 3121(d) of the 
Internal Revenue Code of 1986), no weight shall be given to instructions 
from the service recipient which are imposed only in compliance with 
investor protection standards imposed by the Federal Government, any 
State government, or a governing body pursuant to a delegation by a 
Federal or State agency.
    ``(b) Effective Date.--Subsection (a) shall apply to services 
performed after December 31, 1997.''


                Treatment of Certain University Accounts

    Section 1802 of Pub. L. 104-188 provided that:
    ``(a) In General.--For purposes of subsection (s) of section 3121 of 
the Internal Revenue Code of 1986 (relating to concurrent employment by 
2 or more employers)--
        ``(1) the following entities shall be deemed to be related 
    corporations that concurrently employ the same individual:
            ``(A) a State university which employs health professionals 
        as faculty members at a medical school, and
            ``(B) an agency account of a State university which is 
        described in subparagraph (A) and from which there is 
        distributed to such faculty members payments forming a part of 
        the compensation that the State, or such State university, as 
        the case may be, agrees to pay to such faculty members, but only 
        if--
                ``(i) such agency account is authorized by State law and 
            receives the funds for such payments from a faculty practice 
            plan described in section 501(c)(3) of such Code and exempt 
            from tax under section 501(a) of such Code,
                ``(ii) such payments are distributed by such agency 
            account to such faculty members who render patient care at 
            such medical school, and
                ``(iii) such faculty members comprise at least 30 
            percent of the membership of such faculty practice plan, and
        ``(2) remuneration which is disbursed by such agency account to 
    any such faculty member of the medical school described in paragraph 
    (1)(A) shall be deemed to have been actually disbursed by the State, 
    or such State university, as the case may be, as a common paymaster 
    and not to have been actually disbursed by such agency account.
    ``(b) Effective Date.--The provisions of subsection (a) shall apply 
to remuneration paid after December 31, 1996.''


Exclusion From Wages and Compensation of Refunds Required From Employers 
   To Compensate for Duplication of Medicare Benefits by Health Care 
                     Benefits Provided by Employers

    For purposes of this chapter, the term ``wages'' shall not include 
the amount of any refund required under section 421 of Pub. L. 100-360, 
42 U.S.C. 1395b note, see section 10202 of Pub. L. 101-239, set out as a 
note under section 1395b of Title 42, The Public Health and Welfare.


 Nonenforcement of Amendment Made by Section 1151 of Pub. L. 99-514 for 
                            Fiscal Year 1990

    No monies appropriated by Pub. L. 101-136 to be used to implement or 
enforce section 1151 of Pub. L. 99-514 or the amendments made by such 
section, see section 528 of Pub. L. 101-136, set out as a note under 
section 89 of this title.


           Treatment of Certain Family Services Care Providers

    Section 6305 of Pub. L. 100-647 provided that:
    ``(a) In General.--A State may treat a person who renders dependent 
care or similar services as other than an employee [for] employment tax 
purposes for the applicable period if all of the following conditions 
are satisfied with respect to such person for such applicable period:
        ``(i) The person does not provide any dependent care or similar 
    services in any facility owned or operated by the State.
        ``(ii) The person is compensated by the State for such services, 
    directly or indirectly, out of funds provided pursuant to chapter 7 
    of title 42 of the United States Code [42 U.S.C. 301 et seq.], or 
    the provisions and amendments made by the Family Security Act of 
    1988 [probably means the Family Support Act of 1988, Pub. L. 100-
    485, see Tables for classification].
        ``(iii) The State does not treat the person, with respect to the 
    provision of dependent care or similar services, as an employee for 
    employment tax purposes.
        ``(iv) The State files all Federal income tax returns (including 
    information returns) required to be filed with respect to such 
    person on a basis consistent with the State's treatment of such 
    person as other than an employee beginning on the date of the 
    enactment of this section [Nov. 10, 1988].
        ``(v) No more than ten percent of the State's employees are 
    provided with insurance under title II of the Social Security Act 
    [42 U.S.C. 401 et seq.] pursuant to voluntary agreements with the 
    Secretary of Health and Human Services under section 218 of such 
    title [42 U.S.C. 418].
    ``(b) State.--For purposes of this section, the term `State' shall 
mean the government of the United States, District of Columbia, any 
State or political subdivision thereof, and any agency or 
instrumentality of any of the foregoing.
    ``(c) Employment Tax.--For purposes of this section, the term 
`employment tax' means any tax imposed by subtitle C of the Internal 
Revenue Code of 1986.
    ``(d) Applicable Period.--For purposes of this section, the term 
`applicable period' means the period beginning on January 1, 1984 and 
ending on December 31, 1990.
    ``(e) Report.--The Secretary of the Treasury shall report to the 
Senate Committee on Finance and the House Committee on Ways and Means on 
the text [tax] status of day care providers compensated pursuant to the 
program described in the section no later than December 31, 1989.''
    [The due date for the report referred to in section 6305(e) of Pub. 
L. 100-647, set out above, extended to Jan. 1, 1992, by Pub. L. 101-508, 
title XI, Sec. 11831(b), Nov. 5, 1990, 104 Stat. 1388-559.]


  Certain Employer Pension Contributions Not Included in FICA Wage Base

    Section 8018 of Pub. L. 100-647 provided that: ``In the case of any 
State (within the meaning of section 3121(e)(1) of the Internal Revenue 
Code of 1986) or political subdivision thereof which received a letter 
ruling of the Internal Revenue Service issued after December 31, 1983, 
and before the date of the enactment of this Act [Nov. 10, 1988] 
maintaining that any amount treated as an employer contribution under 
section 414(h)(2) of the Internal Revenue Code of 1986 is excluded from 
the definition of `wages' for purposes of tax liability under section 
3121(v)(1)(B) of such Code, such State or political subdivision shall be 
relieved of any liability for taxes under such section 3121(v)(1)(B) 
which, in good faith reliance on such letter ruling, were not paid and 
which would otherwise have been required to be paid (but for this 
section) on or before the earlier of the date of the enactment of this 
Act or the date of the receipt of a notice of revocation from the 
Internal Revenue Service of such letter ruling.''


           Plan Amendments Not Required Until January 1, 1998

    For provisions directing that if any amendments made by subtitle D 
[Secs. 1401-1465] of title I of Pub. L. 104-188 require an amendment to 
any plan or annuity contract, such amendment shall not be required to be 
made before the first day of the first plan year beginning on or after 
Jan. 1, 1998, see section 1465 of Pub. L. 104-188, set out as a note 
under section 401 of this title.


           Plan Amendments Not Required Until January 1, 1994

    For provisions directing that if any amendments made by subtitle B 
[Secs. 521-523] of title V of Pub. L. 102-318 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 Jan. 1, 1994, see section 523 
of Pub. L. 102-318, set out as a note under section 401 of this title.


           Plan Amendments Not Required Until January 1, 1989

    For provisions directing that if any amendments made by subtitle A 
or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or title XVIII 
[Secs. 1800-1899A] of Pub. L. 99-514 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 Jan. 1, 1989, see section 1140 of Pub. 
L. 99-514, as amended, set out as a note under section 401 of this 
title.


 Federal Legislative Branch Employees; Exclusion of Certain Retirement 
           Contributions for Purposes of Subsection (b)(5)(G)

    Federal employees not to be deemed subject to Federal retirement 
system for purposes of subsec. (b)(5)(G) of this section if employees 
are contributing reduced amounts by reason of Federal Employees' 
Retirement Contribution Temporary Adjustment Act of 1983, see section 
2601(c) of Pub. L. 98-369, set out as a note under section 410 of Title 
42, The Public Health and Welfare.


   Service Performed for Nonprofit Organizations by Federal Employees

    For purposes of subsec. (b)(5) of this section as in effect in 
January 1983 and as in effect on and after January 1, 1984, service 
performed in the employ of a nonprofit organization described in section 
501(c)(3) of this title by an employee who is required by law to be 
subject to subchapter III of chapter 83 of Title 5, Government 
Organization and Employees, with respect to such service, is considered 
to be service performed in the employ of an instrumentality of the 
United States, see section 2601(e) of Pub. L. 98-369, set out as a note 
under section 410 of Title 42, The Public Health and Welfare.


    Refunds to Churches or Qualified Church-Controlled Organizations

    Section 2603(f) of Pub. L. 98-369, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``In any case 
where a church or qualified church-controlled organization makes an 
election under section 3121(w) of the Internal Revenue Code of 1986 
[formerly I.R.C. 1954], the Secretary of the Treasury shall refund 
(without interest) to such church or organization any taxes paid under 
sections 3101 and 3111 of such Code with respect to service performed 
after December 31, 1983, which is covered under such election. The 
refund shall be conditional upon the church or organization agreeing to 
pay to each employee (or former employee) the portion of the refund 
attributable to the tax imposed on such employee (or former employee) 
under section 3101, and such employee (or former employee) may not 
receive any other refund payment of such taxes.''


    Social Security Coverage of Retired Federal Judges on Active Duty

    Pub. L. 98-118, Sec. 4, Oct. 11, 1983, 97 Stat. 803, as amended by 
Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: 
``Notwithstanding section 101(d) of the Social Security Amendments of 
1983 [section 101(d) of Pub. L. 98-21, set out as an Effective Date of 
1983 Amendment note above], the amendments made by section 101(c) of 
such Act [amending this section and section 409 of Title 42, The Public 
Health and Welfare] shall apply only with respect to remuneration paid 
after December 31, 1985. Remuneration paid prior to January 1, 1986, 
under section 371(b) of title 28, United States Code, to an individual 
performing service under section 294 of such title, shall not be 
included in the term ``wages'' for purposes of section 209 of the Social 
Security Act [42 U.S.C. 409] or section 3121(a) of the Internal Revenue 
Code of 1986 [formerly I.R.C. 1954].''


           Treatment of Certain Medical Faculty Practice Plans

    Section 125 of Pub. L. 98-21, as amended by Pub. L. 99-514, Sec. 2, 
Oct. 22, 1986, 100 Stat. 2095, provided that:
    ``(a) General Rule.--For purposes of subsection (s) of section 3121 
of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to 
concurrent employment by 2 or more employers)--
        ``(1) the following entities shall be deemed to be related 
    corporations:
            ``(A) a State university which employs health professionals 
        as faculty members at a medical school, and
            ``(B) a faculty practice plan described in section 501(c)(3) 
        of such Code and exempt from tax under section 501(a) of such 
        Code--
                ``(i) which employs faculty members of such medical 
            school, and
                ``(ii) 30 percent or more of the employees of which are 
            concurrently employed by such medical school; and
        ``(2) remuneration which is disbursed by such faculty practice 
    plan to a health professional employed by both such entities shall 
    be deemed to have been actually disbursed by such university as a 
    common paymaster and not to have been actually disbursed by such 
    faculty practice plan.
    ``(b) Effective Date.--The provisions of subsection (a) shall apply 
to remuneration paid after December 31, 1983.''


     Waiver of Exemption by Nonprofit Organization; Termination of 
        Certificate Period On or After March 31, 1983, Prohibited

    Section 102(d) of Pub. L. 98-21, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``The period for 
which a certificate is in effect under section 3121(k) of the Internal 
Revenue Code of 1986 [formerly I.R.C. 1954] may not be terminated under 
paragraph (1)(D) or (2) thereof on or after March 31, 1983; but no such 
certificate shall be effective with respect to any service to which the 
amendments made by this section [amending this section and section 410 
of Title 42, The Public Health and Welfare] apply.''


     Payments Under State Temporary Disability Law To Be Treated as 
                        Remuneration for Service

    Section 3(e) of Pub. L. 97-123, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``For purposes of 
applying section 209 of the Social Security Act [section 409 of Title 
42, The Public Health and Welfare], section 3121(a) of the Internal 
Revenue Code of 1986 [formerly I.R.C. 1954], and section 3231(e) of such 
Code with respect to the parenthetical matter contained in section 
209(b)(2) of the Social Security Act or section 3121(a)(2)(B) of the 
Internal Revenue Code of 1986, or with respect to section 3231(e)(4) of 
such Code (as the case may be), payments under a State temporary 
disability law shall be treated as remuneration for service.''


 Waiver of Exemption From Social Security Taxes by Certain Organizations

    Pub. L. 96-605, title IV, Sec. 401, Dec. 28, 1980, 94 Stat. 3531, as 
amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, 
provided that:
    ``(a) Waiver Certificate.--
        ``(1) In general.--Notwithstanding any other provision of law, 
    any waiver certificate filed by a qualified corporation (hereinafter 
    in this section referred to as the `corporation') under section 
    3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 
    1954] (relating to waiver of exemption from social security taxes by 
    certain organizations) shall be deemed not to be effective, for 
    purposes of the taxes imposed by section 3101 of such Code, with 
    respect to any wages--
            ``(A) paid by the Corporation to any employee thereof after 
        December 31, 1972, and before April 1, 1975, if the Corporation 
        furnishes to the Secretary of the Treasury or his delegate 
        evidence reasonably satisfactory to him that the Corporation as 
        refunded, prior to February 1, 1977, to such employee (or to his 
        survivors or estate) the full amount of the taxes imposed by 
        section 3101 of such Code on such wages, or
            ``(B) paid after March 31, 1975, and prior to July 1, 1977, 
        by the Corporation to an individual as an employee of the 
        Corporation, if the Corporation furnishes to the Secretary of 
        the Treasury or his delegate evidence reasonably satisfactory to 
        him that (i) such individual was not an employee of the 
        Corporation on June 30, 1978, and (ii) no amount of the taxes 
        imposed by section 3101 of such Code on such wages were withheld 
        by the Corporation from such wages.
        ``(2) Application of paragraph (1).--
            ``(A) Evidence to be submitted to secretary.--The provisions 
        of paragraph (1) shall not apply to wages described in 
        subparagraph (A) or (B) of such paragraph unless, prior to the 
        close of the one-year period which begins on the date of the 
        enactment of this Act [Dec. 28, 1980], the Corporation furnishes 
        to the Secretary of the Treasury or his delegate the evidence 
        referred to in either such subparagraph.
            ``(B) Tax not imposed.--If the provisions of paragraph (1) 
        apply with respect to any wages paid by the Corporation to an 
        employee thereof, no taxes imposed on such wages by section 3101 
        of the Internal Revenue Code of 1986 shall be payable, and no 
        interest or penalty with respect to the imposition of taxes by 
        such section on such wages (or with respect to the imposition of 
        taxes by such section or section 3111 of such Code on any wages 
        paid by the Corporation prior to January 1, 1978) shall be 
        imposed or collected.
            ``(C) Credit against tax.--Under regulations prescribed by 
        the Secretary, there shall be allowed as a one-time credit 
        against the tax imposed on the Corporation under section 3101 or 
        3111 of the Internal Revenue Code of 1986 (and any interest or 
        penalties imposed thereon) an amount equal to the sum of--
                ``(i) all amounts of tax imposed by section 3101 of such 
            Code which have been paid by the Corporation with respect to 
            wages to which paragraph (1) applies, and
                ``(ii) all amounts paid by such Corporation as a penalty 
            or as interest with respect to the tax imposed by section 
            3101 or 3111 of such Code on such wages.
    ``(b) Treatment for Purposes of Social Security Act.--In the 
administration of titles II and XVIII of the Social Security Act [42 
U.S.C. 401 et seq. and 1395 et seq.], any wages paid to any individual 
to which the provisions of subsection (a) apply shall be treated as 
wages (within the meaning of section 209 of such Act) [42 U.S.C. 409] 
for purposes of determining--
        ``(1) entitlement to, or amount of, any insurance benefit 
    payable to such individual or any other person on the basis of the 
    wages and self-employment income of such individual, or
        ``(2) entitlement of such individual to benefits under title 
    XVIII of such Act [42 U.S.C. 1395 et seq.] or entitlement of any 
    other person to such benefits on the basis of the wages and self-
    employment income of such individual.
    ``(c) Qualified Corporation Defined.--For purposes of this section, 
the term `qualified corporation' means any corporation which--
        ``(1) filed a waiver certificate under section 3121 of the 
    Internal Revenue Code of 1986 during 1968;
        ``(2) filed a second waiver certificate under such section 
    during 1975 believing that no other waiver certificate had been 
    filed;
        ``(3) received a refund of the taxes imposed by sections 3101 
    and 3111 of such Code with respect to certain wages paid to more 
    than 120 but less than 180 employees who did not concur in the 
    filing of the second waiver certificate; and
        ``(4) was notified during 1977 by the Internal Revenue Service 
    that the certificate had been filed during 1968.
    ``(d) Liability for Taxes.--Except as provided in subsection 
(a)(2)(C)(ii), nothing in this section shall be construed to relieve the 
Corporation of any liability for the payment of the taxes imposed by 
section 3111 of the Internal Revenue Code of 1986 with respect to any 
wages paid by it to any individual for any period.''


  Refund or Credit of Taxes to Nonprofit Organizations After Sept. 9, 
     1976, on Taxes Paid Under Sections 3101 or 3111; Prohibition; 
                   Constructive Filing of Certificate

    Section 2 of Pub. L. 94-563, as amended by Pub. L. 99-514, Sec. 2, 
Oct. 22, 1986, 100 Stat. 2095, provided that: ``Notwithstanding any 
other provision of law, no refund or credit of any tax paid under 
section 3101 or 3111 of the Internal Revenue Code of 1986 [formerly 
I.R.C. 1954] by an organization described in section 501(c)(3) of such 
Code which is exempt from income tax under section 501(a) of such Code 
shall be made on or after September 9, 1976, by reason of such 
organization's failure to file a waiver certificate under section 
3121(k)(1) of such Code (or the corresponding provision of prior law), 
if such organization is deemed to have filed such a certificate under 
section 3121(k)(4) of such Code (as added by the first section of this 
Act).''


Remuneration for Services Deemed To Constitute Employment; Services for 
Organizations Deemed To Have Filed Certificates Under Subsection (k)(4) 
                             of This Section

    Section 312(c) of Pub. L. 95-216, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``In any case 
where--
        ``(1) an individual performed service, as an employee of an 
    organization which is deemed under section 3121(k)(4) of the 
    Internal Revenue Code of 1986 [formerly I.R.C. 1954] to have filed a 
    waiver certificate under section 3121(k)(1) of such Code, on or 
    after the first day of the applicable period described in 
    subparagraph (A)(ii) of such section 3121(k)(4) and before July 1, 
    1977; and
        ``(2) the service so performed does not constitute employment 
    (as defined in section 210(a) of the Social Security Act [42 U.S.C. 
    410(a)] and section 3121(b) of such Code) because the waiver 
    certificate which the organization is deemed to have filed is made 
    inapplicable to such service by section 3121(k)(4)(C) of such Code, 
    but would constitute employment (as so defined) in the absence of 
    such section 3121(k)(4)(C),
the remuneration paid for such service shall, upon the request of such 
individual (filed on or before April 15, 1980, in such manner and form, 
and with such official, as may be prescribed by regulations made under 
title II of the Social Security Act [42 U.S.C. 401 et seq.]) accompanied 
by full payment of all of the taxes which would have been paid under 
section 3101 of such Code with respect to such remuneration but for such 
section 3121(k)(4)(C) (or by satisfactory evidence that appropriate 
arrangements have been made for the payment of such taxes in 
installments as provided in section 3121(k)(8) of such Code), be deemed 
to constitute remuneration for employment as so defined. In any case 
where remuneration paid by an organization to an individual is deemed 
under the preceding sentence to constitute remuneration for employment, 
such organization shall be liable (notwithstanding any other provision 
of such Code) for payment of the taxes which it would have been required 
to pay under section 3111 of such Code with respect to such remuneration 
in the absence of such section 3121(k)(4)(C).''


Remuneration for Services Deemed To Constitute Employment; Services for 
Organizations Deemed To Have Filed Certificates Under Subsection (k)(5) 
                             of This Section

    Section 3 of Pub. L. 94-563, as amended by Pub. L. 95-216, title 
III, Sec. 312(e), Dec. 20, 1977, 91 Stat. 1535; Pub. L. 99-514, Sec. 2, 
Oct. 22, 1986, 100 Stat. 2095, provided that: ``In any case where--
        ``(1) an individual performed service, as an employee of an 
    organization which is deemed under section 3121(k)(5) of the 
    Internal Revenue Code of 1986 [formerly I.R.C. 1954] to have filed a 
    waiver certificate under section 3121(k)(1) of such Code, at any 
    time prior to the period for which such certificate is effective;
        ``(2) the taxes imposed by sections 3101 and 3111 of such Code 
    were paid with respect to remuneration paid for such service, but 
    such service (or any part thereof) does not constitute employment 
    (as defined in section 210(a) of the Social Security Act [42 U.S.C. 
    410(a)] and section 3121(b) of such Code because the applicable 
    taxes so paid were refunded or credited (otherwise than through a 
    refund or credit which would have been allowed if a valid waiver 
    certificate filed under section 3121(k)(1) of such Code had been in 
    effect) prior to September 9, 1976; and
        ``(3) any portion of such service (with respect to which taxes 
    were paid and refunded or credited as described in paragraph (2)) 
    would constitute employment (as so defined) if the organization had 
    actually filed under section 3121(k)(1) of such Code a valid waiver 
    certificate effective as provided in section 3121(k)(5)(B) thereof 
    (with such individual's signature appearing on the accompanying 
    list),
the remuneration paid for the portion of such service described in 
paragraph (3) shall, upon the request of such individual (filed on or 
before April 15, 1980, in such manner and form, and with such official, 
as may be prescribed by regulations made under title II of the Social 
Security Act [42 U.S.C. 401 et seq.]) accompanied by full repayment of 
the taxes which were paid under section 3101 of such Code with respect 
to such remuneration and so refunded or credited (or by satisfactory 
evidence that appropriate arrangements have been made for the repayment 
of such taxes in installments as provided in section 3121(k)(8) of such 
Code), be deemed to constitute remuneration for employment as so 
defined. In any case where remuneration paid by an organization to an 
individual is deemed under the preceding sentence to constitute 
remuneration for employment, such organization shall be liable 
(notwithstanding any other provision of such Code) for repayment of any 
taxes which it paid under section 3111 of such Code with respect to such 
remuneration and which were refunded or credited to it.''


 Service for Certain Tax-Exempt Organizations Prior to Filing of Waiver 
                               Certificate

    Section 105(b)(1)-(5) of Pub. L. 86-778, as amended by Pub. L. 89-
97, title III, Sec. 316(c)(1), July 30, 1965, 79 Stat. 386; Pub. L. 99-
514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
    ``(1) If--
        ``(A) an individual performed service in the employ of an 
    organization with respect to which remuneration was paid before the 
    first day of the calendar quarter in which the organization filed a 
    waiver certificate pursuant to section 3121(k)(1) of the Internal 
    Revenue Code of 1986 [formerly I.R.C. 1954], and such service is 
    excepted from employment under section 210(a)(8)(B) of the Social 
    Security Act [42 U.S.C. 410(a)(8)(B)],
        ``(B) such service would have constituted employment as defined 
    in section 210 of such Act [42 U.S.C. 410] if the requirements of 
    section 3121(k)(1) of such Code were satisfied,
        ``(C) such organization paid, on or before the due date of the 
    tax return for the calendar quarter before the calendar quarter in 
    which the organization filed a certificate pursuant to section 
    3121(k)(1) of such Code, any amount, as taxes imposed by sections 
    3101 and 3111 of such Code with respect to such remuneration paid by 
    the organization to the individual for such service,
        ``(D) such individual, or a fiduciary acting for such individual 
    or his estate, or his survivor (within the meaning of section 
    205(c)(1)(C) of such Act [42 U.S.C. 405(c)(1)(C)]), requests that 
    such remuneration be deemed to constitute remuneration for 
    employment for purposes of title II of such Act [42 U.S.C. 401 et 
    seq.], and
        ``(E) the request is made in such form and manner, and with such 
    official, as may be prescribed by regulations made by the Secretary 
    of Health, Education, and Welfare,
then, subject to the conditions stated in paragraphs (2), (3), (4), and 
(5), the remuneration with respect to which the amount has been paid as 
taxes shall be deemed to constitute remuneration for employment for 
purposes of title II of such Act [42 U.S.C. 401 et seq.].
    ``(2) Paragraph (1) shall not apply with respect to an individual 
unless the organization referred to in paragraph (1)(A), on or before 
the date on which the request described in paragraph (1) is made, has 
filed a certificate pursuant to section 3121(k)(1) of such Code.
    ``(3) Paragraph (1) shall not apply with respect to an individual 
who is employed by the organization referred to in paragraph (2) on the 
date the certificate is filed.
    ``(4) If credit or refund of any portion of the amount referred to 
in paragraph (1)(C) (other than a credit or refund which would be 
allowed if the service constituted employment for purposes of chapter 21 
of such Code) has been obtained, paragraph (1) shall not apply with 
respect to the individual unless the amount credited or refunded 
(including any interest under section 6611 of such Code) is repaid 
before January 1, 1968, or, if later, the first day of the third year 
after the year in which the organization filed a certificate pursuant to 
section 3121(k)(1) of such Code.
    ``(5) Paragraph (1) shall not apply to any service performed for the 
organization in a period for which a certificate filed pursuant to 
section 3121(k)(1) of such Code is not in effect.''
    [Pub. L. 89-97, title III, Sec. 316(c)(2), July 30, 1965, 79 Stat. 
387, provided that: ``The amendment made by paragraph (1) [amending 
section 105(b) of Pub. L. 86-778, set out above] shall take effect on 
the date of the enactment of this Act [July 30, 1965]. The provisions of 
section 105(b) of the Social Security Amendments of 1960 [section 105(b) 
of Pub. L. 86-778] which were in effect before the date of the enactment 
of this Act [July 30, 1965] shall be applicable with respect to any 
request filed under section 105(b)(1) of such Amendments before such 
date. Nothing in the preceding sentence shall prevent the filing of a 
request under section 105(b)(1) of such Amendments as amended by this 
Act.'']


Service for Certain Tax-Exempt Organizations for Which Remuneration was 
    Paid Before July 30, 1965, but After Filing of Waiver Certificate

    Section 316(d) of Pub. L. 89-97 provided that where an individual 
performed service for which remuneration was paid before July 30, 1965, 
by an organization which, before such date, filed a waiver certificate 
pursuant to subsec. (k)(1) of this section, then under certain 
conditions, the remuneration paid with respect to such service was to be 
deemed remuneration for employment for purposes of title II of the 
Social Security Act, sections 401 et seq, of Title 42, The Public Health 
and Welfare, even though normally excluded from employment under title 
II of the Social Security Act.


 Service for Certain Tax-Exempt Organizations Performed After 1950 and 
                          Prior to July 1, 1960

    Section 105(b)(1)-(5) of Pub. L. 86-778 provided that where an 
individual performed service in the employ of an organization after 1950 
with respect to which remuneration was paid before 1960 and such service 
is normally excepted from employment under title II of the Social 
Security Act (42 U.S.C. 401 et seq.), then under certain conditions, the 
remuneration paid with respect to such service was to be deemed 
remuneration for employment for purposes of title II of the Social 
Security Act.


 Service for Certain Tax-Exempt Organizations Performed After 1950 and 
                              Prior to 1957

    Section 403 of act Sept. 1, 1954, as amended by acts Aug. 1, 1956, 
ch. 836, title IV, Sec. 401, 70 Stat. 855; Aug. 27, 1958, Pub. L. 85-
785, Secs. 1-3, 72 Stat. 938, provided that where an individual has been 
employed after 1950 and before Aug. 1, 1956, by an organization exempt 
from income tax under section 501(c)(3) of this title but which did not 
have in effect during the individual's period of employment a valid 
waiver certificate, or, which failed to have the individual's signature 
appear on the list of signatures of employees who concurred in the 
filing of such certificate, where one was in effect, and the service 
performed by the individual would have constituted employment for 
purposes of title II of the Social Security Act (42 U.S.C. 401 et seq.) 
had such requirements been met, then under certain conditions, the 
remuneration paid was to be deemed remuneration for employment for 
purposes of title II of the Social Security Act.

                  Section Referred to in Other Sections

    This section is referred to in sections 24, 45B, 51, 162, 176, 401, 
402, 403, 406, 412, 414, 457, 1402, 1563, 3101, 3102, 3111, 3122, 3124, 
3125, 3231, 3306, 3401, 3509, 3510, 6050A, 6051, 6053, 6103, 6413, 6652, 
7701, 7871 of this title; title 4 section 114; title 5 section 8440; 
title 8 section 1101; title 20 section 125; title 29 sections 1082, 
1802; title 42 sections 401, 409, 410, 415, 429, 430, 1320a-7d, 1395y, 
1395nn; title 45 sections 231b, 231e; title 49 sections 3101, 31501.
