
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC3125]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                      Subtitle C--Employment Taxes
 
             CHAPTER 21--FEDERAL INSURANCE CONTRIBUTIONS ACT
 
                    Subchapter C--General Provisions
 
Sec. 3125. Returns in the case of governmental employees in 
        States, Guam, American Samoa, and the District of Columbia
        

(a) States

    Except as otherwise provided in this section, in the case of the 
taxes imposed by sections 3101(b) and 3111(b) with respect to 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), the return and payment of such taxes may be made 
by the head of the agency or instrumentality having the control of such 
service, or by such agents as such head may designate. The person making 
such return may, for convenience of administration, make payments of the 
tax imposed under section 3111 with respect to the service of such 
individuals without regard to the contribution and benefit base 
limitation in section 3121(a)(1).

(b) Guam

    The return and payment of the taxes imposed by this chapter on the 
income of individuals who are officers or employees of the Government of 
Guam or any political subdivision thereof or of any instrumentality of 
any one or more of the foregoing which is wholly owned thereby, and 
those imposed on such Government or political subdivision or 
instrumentality with respect to having such individuals in its employ, 
may be made by the Governor of Guam or by such agents as he may 
designate. The person making such return may, for convenience of 
administration, make payments of the tax imposed under section 3111 with 
respect to the service of such individuals without regard to the 
contribution and benefit base limitation in section 3121(a)(1).

(c) American Samoa

    The return and payment of the taxes imposed by this chapter on the 
income of individuals who are officers or employees of 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, and those imposed on such Government or political 
subdivision or instrumentality with respect to having such individuals 
in its employ, may be made by the Governor of American Samoa or by such 
agents as he may designate. The person making such return may, for 
convenience of administration, make payments of the tax imposed under 
section 3111 with respect to the service of such individuals without 
regard to the contribution and benefit base limitation in section 
3121(a)(1).

(d) District of Columbia

    In the case of the taxes imposed by this chapter with respect to 
service performed in the employ of the District of Columbia or in the 
employ of any instrumentality which is wholly owned thereby, the return 
and payment of the taxes may be made by the Mayor of the District of 
Columbia or such agents as he may designate. The person making such 
return may, for convenience of administration, make payments of the tax 
imposed by section 3111 with respect to such service without regard to 
the contribution and benefit base limitation in section 3121(a)(1).

(Added Pub. L. 86-778, title I, Sec. 103(q)(1), Sept. 13, 1960, 74 Stat. 
939; amended Pub. L. 89-97, title III, Secs. 317(c)(1), (2), 320(b)(4), 
July 30, 1965, 79 Stat. 389, 393; Pub. L. 90-248, title I, 
Sec. 108(b)(4), Jan. 2, 1968, 81 Stat. 835; Pub. L. 92-5, title II, 
Sec. 203(b)(4), Mar. 17, 1971, 85 Stat. 11; Pub. L. 92-336, title II, 
Sec. 203(b)(4), July 1, 1972, 86 Stat. 419; Pub. L. 93-66, title II, 
Sec. 203(b)(4), (d), July 9, 1973, 87 Stat. 153; Pub. L. 93-233, 
Sec. 5(b)(4), (d), Dec. 31, 1973, 87 Stat. 954; Pub. L. 94-455, title 
XIX, Sec. 1903(a)(5), Oct. 4, 1976, 90 Stat. 1807; Pub. L. 99-272, title 
XIII, Sec. 13205(a)(2)(A)(i), (ii), Apr. 7, 1986, 100 Stat. 315; Pub. L. 
101-508, title XI, Sec. 11331(d)(2), Nov. 5, 1990, 104 Stat. 1388-468; 
Pub. L. 103-66, title XIII, Sec. 13207(d)(4), Aug. 10, 1993, 107 Stat. 
468.)


                            Prior Provisions

    A prior section 3125 was renumbered section 3128 of this title.


                               Amendments

    1993--Pub. L. 103-66 which directed the amendment of this section by 
substituting ``contribution and benefit base limitation'' for 
``applicable contribution base limitation'' without specifying where the 
substitution was to be made, was executed by making the substitution in 
subsecs. (a) to (d) to reflect the probable intent of Congress.
    1990--Pub. L. 101-508 substituted ``applicable contribution base 
limitation'' for ``contribution and benefit base limitation'' in 
subsecs. (a) to (d).
    1986--Pub. L. 99-272 inserted ``States'' in section catchline, added 
subsec. (a), and redesignated former subsecs. (a) to (c) as (b) to (d), 
respectively.
    1976--Subsec. (c). Pub. L. 94-455 substituted ``Mayor of the 
District of Columbia or such agents as he may designate'' for 
``Commissioners of the District of Columbia or such agents as they may 
designate''.
    1973--Pub. L. 93-233, Sec. 5(b)(4), effective with respect to 
remuneration paid after 1973, substituted ``$13,200'' for ``$12,600'' 
wherever appearing.
    Pub. L. 93-233, Sec. 5(d), applicable only with respect to 
remuneration paid after, and taxable years beginning 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)(4)(C) of Pub. L. 92-336 
(set out as 1973 Amendment note hereunder) substituting ``$13,200'' for 
``$12,600''.
    Pub. L. 93-66, Sec. 203(b)(4), effective with respect to 
remuneration paid after 1973, substituted ``$12,600'' for ``$12,000'' 
wherever appearing.
    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)(4)(C) of Pub. L. 92-336 
(set out as 1972 Amendment note hereunder) substituting ``$12,600'' for 
``$12,000''.
    1972--Pub. L. 92-336, Sec. 203(b)(4)(A), substituted ``$10,800'' for 
``$9,000'' wherever appearing.
    Pub. L. 92-336, Sec. 203(b)(4)(B), effective with respect to 
remuneration paid after 1973, substituted ``$12,000'' for ``$10,800'' 
wherever appearing.
    Pub. L. 92-336, Sec. 203(b)(4)(C), effective with respect to 
remuneration paid after 1974, substituted ``contribution and benefit 
base'' for ``$12,000''.
    1971--Pub. L. 92-5 substituted ``$9,000'' for ``$7,800'' wherever 
appearing.
    1968--Pub. L. 90-248 substituted ``$7,800'' for ``$6,600'' wherever 
appearing.
    1965--Subsecs. (a), (b). Pub. L. 89-97, Sec. 320(b)(4), substituted 
``$6,600'' for ``$4,800''.
    Subsec. (c). Pub. L. 89-97, Sec. 317(c)(1), added subsec. (c) and 
inserted reference to District of Columbia in section catchline.


                    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 1990 Amendment

    Amendment by 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.


                    Effective Date of 1986 Amendment

    Amendment by Pub. L. 99-272 applicable to services performed after 
Mar. 31, 1986, see section 13205(d)(1) of Pub. L. 99-272, set out as a 
note under section 3121 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 Amendment

    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, The Public Health 
and Welfare.


                    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 1968 Amendment

    Amendment by 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.


                    Effective Date of 1965 Amendment

    Amendment by section 317(c)(1), (2) 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 section 401 et seq. 
and 1395c et seq. of Title 42, The Public Health and Welfare, extended 
to 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.
    Amendment by section 320(b)(4) of Pub. L. 89-97 applicable with 
respect to remuneration paid after December 1965, see section 320(c) of 
Pub. L. 89-97, set out as a note under section 3121 of this title.


                             Effective Date

    Section 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 an Effective Date of 1960 
Amendment note under section 402 of Title 42, The Public Health and 
Welfare.

                  Section Referred to in Other Sections

    This section is referred to in sections 6205, 6413 of this title; 
title 42 section 430.
