
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC3128]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                      Subtitle C--Employment Taxes
 
             CHAPTER 21--FEDERAL INSURANCE CONTRIBUTIONS ACT
 
                    Subchapter C--General Provisions
 
Sec. 3128. Short title

    This chapter may be cited as the ``Federal Insurance Contributions 
Act.''

(Aug. 16, 1954, ch. 736, 68A Stat. 429, Sec. 3125; renumbered Sec. 3126, 
Pub. L. 86-778, title I, Sec. 103(q)(1), Sept. 13, 1960, 74 Stat. 939; 
renumbered Sec. 3127, Pub. L. 99-509, title IX, Sec. 9002(a)(1), Oct. 
21, 1986, 100 Stat. 1970; renumbered Sec. 3128, Pub. L. 100-647, title 
VIII, Sec. 8007(a)(1), Nov. 10, 1988, 102 Stat. 3781.)


                    Effective Date of 1986 Amendment

    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, The Public Health and Welfare, see section 
9002(d) of Pub. L. 99-509, set out as a note under section 418 of Title 
42.
