
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: 26USC6413]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
              CHAPTER 65--ABATEMENTS, CREDITS, AND REFUNDS
 
               Subchapter B--Rules of Special Application
 
Sec. 6413. Special rules applicable to certain employment taxes


(a) Adjustment of tax

                          (1) General rule

        If more than the correct amount of tax imposed by section 3101, 
    3111, 3201, 3221, or 3402 is paid with respect to any payment of 
    remuneration, proper adjustments, with respect to both the tax and 
    the amount to be deducted, shall be made, without interest, in such 
    manner and at such times as the Secretary may by regulations 
    prescribe.

                    (2) United States as employer

        For purposes of this subsection, in the case of remuneration 
    received from the United States or a wholly-owned instrumentality 
    thereof during any calendar year, each head of a Federal agency or 
    instrumentality who makes a return pursuant to section 3122 and each 
    agent, designated by the head of a Federal agency or 
    instrumentality, who makes a return pursuant to such section shall 
    be deemed a separate employer.

               (3) Guam or American Samoa as employer

        For purposes of this subsection, in the case of remuneration 
    received during any calendar year from the Government of Guam, the 
    Government of American Samoa, a political subdivision of either, or 
    any instrumentality of any one or more of the foregoing which is 
    wholly owned thereby, the Governor of Guam, the Governor of American 
    Samoa, and each agent designated by either who makes a return 
    pursuant to section 3125 shall be deemed a separate employer.

                (4) District of Columbia as employer

        For purposes of this subsection, in the case of remuneration 
    received during any calendar year from the District of Columbia or 
    any instrumentality which is wholly owned thereby, the Mayor of the 
    District of Columbia and each agent designated by him who makes a 
    return pursuant to section 3125 shall be deemed a separate employer.

          (5) States and political subdivisions as employer

        For purposes of this subsection, in the case of remuneration 
    received from a State or any political subdivision thereof (or any 
    instrumentality of any one or more of the foregoing which is wholly 
    owned thereby) during any calendar year, each head of an agency or 
    instrumentality, and each agent designated by either, who makes a 
    return pursuant to section 3125 shall be deemed a separate employer.

(b) Overpayments of certain employment taxes

    If more than the correct amount of tax imposed by section 3101, 
3111, 3201, 3221, or 3402 is paid or deducted with respect to any 
payment of remuneration and the overpayment cannot be adjusted under 
subsection (a) of this section, the amount of the overpayment shall be 
refunded in such manner and at such times (subject to the statute of 
limitations properly applicable thereto) as the Secretary may by 
regulations prescribe.

(c) Special refunds

                           (1) In general

        If by reason of an employee receiving wages from more than one 
    employer during a calendar year the wages received by him during 
    such year exceed the contribution and benefit base (as determined 
    under section 230 of the Social Security Act) which is effective 
    with respect to such year, the employee shall be entitled (subject 
    to the provisions of section 31(b)) to a credit or refund of any 
    amount of tax, with respect to such wages, imposed by section 
    3101(a) or section 3201(a) (to the extent of so much of the rate 
    applicable under section 3201(a) as does not exceed the rate of tax 
    in effect under section 3101(a)), or by both such sections, and 
    deducted from the employee's wages (whether or not paid to the 
    Secretary), which exceeds the tax with respect to the amount of such 
    wages received in such year which is equal to such contribution and 
    benefit base. The term ``wages'' as used in this paragraph shall, 
    for purposes of this paragraph, include ``compensation'' as defined 
    in section 3231(e).

     (2) Applicability in case of Federal and State employees, 
                employees of certain foreign affiliates, and 
            governmental employees in Guam, American Samoa, and 
                          the District of Columbia

        (A) Federal employees

            In the case of remuneration received from the United States 
        or a wholly-owned instrumentality thereof during any calendar 
        year, each head of a Federal agency or instrumentality who makes 
        a return pursuant to section 3122 and each agent, designated by 
        the head of a Federal agency or instrumentality, who makes a 
        return pursuant to such section shall, for purposes of this 
        subsection, be deemed a separate employer; and the term 
        ``wages'' includes for purposes of this subsection the amount, 
        not to exceed an amount equal to the contribution and benefit 
        base (as determined under section 230 of the Social Security 
        Act) for any calendar year with respect to which such 
        contribution and benefit base is effective, determined by each 
        such head or agent as constituting wages paid to an employee.

        (B) State employees

            For purposes of this subsection, in the case of remuneration 
        received during any calendar year, the term ``wages'' includes 
        such remuneration for services covered by an agreement made 
        pursuant to section 218 of the Social Security Act as would be 
        wages if such services constituted employment; the term 
        ``employer'' includes a State or any political subdivision 
        thereof, or any instrumentality of any one or more of the 
        foregoing; the term ``tax'' or ``tax imposed by section 
        3101(a)'' includes, in the case of services covered by an 
        agreement made pursuant to section 218 of the Social Security 
        Act, an amount equivalent to the tax which would be imposed by 
        section 3101(a), if such services constituted employment as 
        defined in section 3121; and the provisions of this subsection 
        shall apply whether or not any amount deducted from the 
        employee's remuneration as a result of an agreement made 
        pursuant to section 218 of the Social Security Act has been paid 
        to the Secretary.

        (C) Employees of certain foreign affiliates

            For purposes of paragraph (1) of this subsection, the term 
        ``wages'' includes such remuneration for services covered by an 
        agreement made pursuant to section 3121(l) as would be wages if 
        such services constituted employment; the term ``employer'' 
        includes any American employer which has entered into an 
        agreement pursuant to section 3121(l); the term ``tax'' or ``tax 
        imposed by section 3101(a),'' includes, in the case of services 
        covered by an agreement entered into pursuant to section 
        3121(l), an amount equivalent to the tax which would be imposed 
        by section 3101(a), if such services constituted employment as 
        defined in section 3121; and the provisions of paragraph (1) of 
        this subsection shall apply whether or not any amount deducted 
        from the employee's remuneration as a result of the agreement 
        entered into pursuant to section 3121(l) has been paid to the 
        Secretary.

        (D) Governmental employees in Guam

            In the case of remuneration received from the Government of 
        Guam or any political subdivision thereof or from any 
        instrumentality of any one or more of the foregoing which is 
        wholly owned thereby, during any calendar year, the Governor of 
        Guam and each agent designated by him who makes a return 
        pursuant to section 3125(b) shall, for purposes of this 
        subsection, be deemed a separate employer.

        (E) Governmental employees in American Samoa

            In the case of remuneration received from the Government of 
        American Samoa or any political subdivision thereof or from any 
        instrumentality of any one or more of the foregoing which is 
        wholly owned thereby, during any calendar year, the Governor of 
        American Samoa and each agent designated by him who makes a 
        return pursuant to section 3125(c) shall, for purposes of this 
        subsection, be deemed a separate employer.

        (F) Governmental employees in the District of Columbia

            In the case of remuneration received from the District of 
        Columbia or any instrumentality wholly owned thereby, during any 
        calendar year, the Mayor of the District of Columbia and each 
        agent designated by him who makes a return pursuant to section 
        3125(d) shall, for purposes of this subsection, be deemed a 
        separate employer.

        (G) Employees of States and political subdivisions

            In the case of remuneration received from a State or any 
        political subdivision thereof (or any instrumentality of any one 
        or more of the foregoing which is wholly owned thereby) during 
        any calendar year, each head of an agency or instrumentality, 
        and each agent designated by either, who makes a return pursuant 
        to section 3125(a) shall, for purposes of this subsection, be 
        deemed a separate employer.

(d) Refund or credit of Federal unemployment tax

    Any credit allowable under section 3302, to the extent not 
previously allowed, shall be considered an overpayment, but no interest 
shall be allowed or paid with respect to such overpayment.

(Aug. 16, 1954, ch. 736, 68A Stat. 797; Sept. 1, 1954, ch. 1206, title 
II, Sec. 202(a)(1), (b)(1)-(3), 68 Stat. 1089, 1090; Pub. L. 85-840, 
title IV, Sec. 402(d), Aug. 28, 1958, 72 Stat. 1043; Pub. L. 86-778, 
title I, Sec. 103(r)(2)-(4), Sept. 13, 1960, 74 Stat. 940; Pub. L. 89-
97, title III, Secs. 317(e), (f), 320(b)(5), (6), July 30, 1965, 79 
Stat. 389, 390, 393, 394; Pub. L. 90-248, title I, Sec. 108(b)(5), (6), 
title V, Sec. 502(a), Jan. 2, 1968, 81 Stat. 835, 934; Pub. L. 92-5, 
title II, Sec. 203(b)(5), (6), Mar. 17, 1971, 85 Stat. 11; Pub. L. 92-
336, title II, Sec. 203(b)(5), (6), July 1, 1972, 86 Stat. 419, 420; 
Pub. L. 92-603, title I, Sec. 144(c), Oct. 30, 1972, 86 Stat. 1370; Pub. 
L. 93-66, title II, Sec. 203(b)(5), (6), July 9, 1973, 87 Stat. 153; 
Pub. L. 93-233, Sec. 5(b)(5), (6), Dec. 31, 1973, 87 Stat. 954; Pub. L. 
93-445, title V, Sec. 502, Oct. 16, 1974, 88 Stat. 1360; Pub. L. 94-455, 
title XIX, Sec. 1906(a)(23)(A), (B)(i), (ii), (C), (D), (b)(13)(A), Oct. 
4, 1976, 90 Stat. 1826, 1827, 1834; Pub. L. 97-248, title III, 
Secs. 302(c), 307(a)(10)-(12), 308(a), Sept. 3, 1982, 96 Stat. 586, 589-
591; Pub. L. 98-21, title III, Sec. 321(e)(4), Apr. 20, 1983, 97 Stat. 
120; Pub. L. 98-67, title I, Sec. 102(a), Aug. 5, 1983, 97 Stat. 369; 
Pub. L. 99-272, title XIII, Sec. 13205(a)(2)(E), Apr. 7, 1986, 100 Stat. 
315; Pub. L. 101-508, title XI, Sec. 11331(d)(1), Nov. 5, 1990, 104 
Stat. 1388-468; Pub. L. 103-66, title XIII, Sec. 13207(d)(1)-(3), Aug. 
10, 1993, 107 Stat. 468.)

                       References in Text

    Section 230 of the Social Security Act, referred to in subsec. 
(c)(1), (2)(A), is classified to section 430 of Title 42, The Public 
Health and Welfare.
    Section 218 of the Social Security Act, referred to in subsec. 
(c)(2)(B), is classified to section 418 of Title 42.


                               Amendments

    1993--Subsec. (c)(1). Pub. L. 103-66, Sec. 13207(d)(1), substituted 
``section 3101(a) or section 3201(a) (to the extent of so much of the 
rate applicable under section 3201(a) as does not exceed the rate of tax 
in effect under section 3101(a))'' for ``section 3101 or section 3201''.
    Subsec. (c)(2)(B), (C). Pub. L. 103-66, Sec. 13207(d)(2), 
substituted ``section 3101(a)'' for ``section 3101'' wherever appearing.
    Subsec. (c)(3). Pub. L. 103-66, Sec. 13207(d)(3), struck out heading 
and text of par. (3). Text read as follows: ``In applying this 
subsection with respect to--
        ``(A) the tax imposed by section 3101(b) (or any amount 
    equivalent to such tax), and
        ``(B) so much of the tax imposed by section 3201 as is 
    determined at a rate not greater than the rate in effect under 
    section 3101(b),
the applicable contribution base determined under section 3121(x)(2) for 
any calendar year shall be substituted for `contribution and benefit 
base (as determined under section 230 of the Social Security Act)' each 
place it appears.''
    1990--Subsec. (c)(3). Pub. L. 101-508 substituted heading for one 
which read: ``Applicability with respect to compensation of employees 
subject to the Railroad Retirement Tax Act'' and amended text generally. 
Prior to amendment, text read as follows: ``In the case of any 
individual who, during any calendar year, receives wages from one or 
more employers and also receives compensation which is subject to the 
tax imposed by section 3201 or 3211, such compensation shall, solely for 
purposes of applying paragraph (1) with respect to the tax imposed by 
section 3101(b), be treated as wages received from an employer with 
respect to which the tax imposed by section 3101(b) was deducted.''
    1986--Subsec. (a)(5). Pub. L. 99-272, Sec. 13205(a)(2)(E)(i), added 
par. (5).
    Subsec. (c)(2)(D) to (F). Pub. L. 99-272, 
Sec. 13205(a)(2)(E)(ii)(I), substituted ``3125(b)'', ``3125(c)'', and 
``3125(d)'' for ``3125(a)'', ``3125(b)'', and ``3125(c)'', respectively, 
in subpars. (D), (E), and (F), respectively.
    Subsec. (c)(2)(G). Pub. L. 99-272, Sec. 13205(a)(2)(E)(ii)(II), 
added subpar. (G).
    1983--Pub. L. 98-67 repealed amendments made by Pub. L. 97-248. See 
1982 Amendment note below.
    Subsec. (c)(2). Pub. L. 98-21, Sec. 321(e)(4)(B), substituted 
``foreign affiliates'' for ``foreign corporations'' in heading.
    Subsec. (c)(2)(C). Pub. L. 98-21, Sec. 321(e)(4)(A), substituted 
``foreign affiliates'' for ``foreign corporations'' in heading and, in 
text, substituted ``American employer'' for ``domestic corporation''.
    1982--Catchline and subsecs. (a)(1), (b), (c)(1). Pub. L. 97-248 
provided that, applicable to payments of interest, dividends, and 
patronage dividends paid or credited after June 30, 1983, the section 
catchline is amended by substituting ``taxes under subtitle C'' for 
``employment taxes''; subsec. (a)(1) is amended by substituting ``3402 
or 3451 is paid with respect to any payment of remuneration, interest, 
dividends, or other amounts,'' for ``or 3402 is paid with respect to any 
payment of remuneration,''; subsec. (b) is amended by striking out ``of 
certain employment taxes'' from heading, and by substituting ``3402 or 
3451 is paid or deducted with respect to any payment of remuneration, 
interest, dividends, or other amount''; and subsec. (c)(1) is amended by 
substituting ``section 31(c)'' for ``section 31(b)''. Section 102(a), 
(b) of Pub. L. 98-67, title I, Aug. 5, 1983, 97 Stat. 369, repealed 
subtitle A (Secs. 301-308) of title III of Pub. L. 97-248 as of the 
close of June 30, 1983, and provided that the Internal Revenue Code of 
1954 [now 1986] [this title] shall be applied and administered (subject 
to certain exceptions) as if such subtitle A (and the amendments made by 
such subtitle A) had not been enacted.
    1976--Subsec. (a)(1). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck 
out ``or his delegate'' after ``Secretary''.
    Subsec. (a)(4). Pub. L. 94-455, Sec. 1906(a)(23)(A), substituted 
``Mayor of the District of Columbia and each agent designated by him'' 
for ``Commissioners of the District of Columbia and each agent 
designated by them''.
    Subsec. (b). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ``or 
his delegate'' after ``Secretary''.
    Subsec. (c)(1). Pub. L. 94-455, Sec. 1906(a)(23)(B)(i), struck out 
``or his delegate'' after ``Secretary'' and substituted general 
provision for entitlement to credit or refund of employment taxes 
deducted from an employee receiving wages from more than one employer 
during a calendar year and in excess of employment taxes with respect to 
amount of wages received in the calendar year equal to the contribution 
and benefit base determined under section 230 of the Social Security Act 
and effective with respect to such calendar year for prior specific 
provisions for such credit or refund of employment taxes deducted in 
excess of prescribed amount for base limits and applicable periods set 
forth below:

------------------------------------------------------------------------
                                                  After       Prior to
                   Amount                       Calendar      Calendar
                                                  Year          Year
------------------------------------------------------------------------
$3,600......................................          1950          1955
$4,200......................................          1954          1959
$4,800......................................          1958          1966
$6,600......................................          1965          1968
$7,800......................................          1967          1972
$9,000......................................          1971          1973
$10,800.....................................          1972          1974
$13,200.....................................          1973          1975
------------------------------------------------------------------------

and amount equal to the contribution and benefit base determined under 
section 230 of the Social Security Act and effective with respect to 
calendar year after calendar year 1974, and thereafter.
    Subsec. (c)(2)(A). Pub. L. 94-455, Sec. 1906(a)(23)(B)(ii), 
substituted ``the amount, not to exceed an amount equal to the 
contribution and benefit base (as determined under section 230 of the 
Social Security Act) for any calendar year'' for ``the amount, not to 
exceed $3,600 for the calendar year 1951, 1952, 1953, or 1954, $4,200 
for the calendar year 1955, 1956, 1957, or 1958, $4,800 for the calendar 
year 1959, 1960, 1961, 1962, 1963, 1964, or 1965, $6,600 for the 
calendar year 1966 or 1967, $7,800 for the calendar year 1968, 1969, 
1970, or 1971, $9,000 for the calendar year 1972, $10,800 for the 
calendar year 1973, $13,200 for the calendar year 1974, or an amount 
equal to the contribution and benefit base (as determined under section 
230 of the Social Security Act) for any calendar year after 1974'' 
before ``with respect to which such contribution and benefit base is 
effective''.
    Subsec. (c)(2)(C). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out 
``or his delegate'' after ``Secretary''.
    Subsec. (c)(2)(F). Pub. L. 94-455, Sec. 1906(a)(23)(C), substituted 
``Mayor of the District of Columbia and each agent designated by him'' 
for ``Commissioners of the District of Columbia and each agent 
designated by them''.
    Subsec. (c)(3). Pub. L. 94-455, Sec. 1906(a)(23)(D), struck out 
``after 1967'' after ``calendar year''.
    1974--Subsec. (c)(1). Pub. L. 93-445 inserted ``or section 3201, or 
by both such sections'' after ``section 3101'' and inserted provision 
that for purposes of subsec. (c)(1) the term ``wages'' include 
compensation as defined in section 3231(e).
    1973--Subsec. (c)(1). Pub. L. 93-233, Sec. 5(b)(5), substituted 
``$13,200'' for ``$12,600'' whenever appearing.
    Pub. L. 93-66, Sec. 203(b)(5), substituted ``$12,600'' for 
``$12,000'' wherever appearing.
    Subsec. (c)(2)(A). Pub. L. 93-233, Sec. 5(b)(6), substituted 
``$13,200'' for ``$12,600''.
    Pub. L. 93-66, Sec. 203(b)(6), substituted ``$12,600'' for 
``$12,000''.
    1972--Subsec. (c)(1). Pub. L. 92-336, Sec. 203(b)(5), inserted ``and 
prior to the calendar year 1973'' after ``after the calendar year 
1971'', inserted provisions of cls. (F) to (H), and provisions relating 
to wages received after 1971 and before 1973, after 1972 and before 
1974, after 1973 and before 1975, and the calendar year after 1974.
    Subsec. (c)(2)(A). Pub. L. 92-336, Sec. 203(b)(6), as amended by 
Pub. L. 92-603, Sec. 144(c), eff. July 1, 1972, inserted provisions 
relating to amounts to be included within the term ``wages'' for the 
calendar years 1972, 1973, 1974, or any calendar year after 1974.
    1971--Subsec. (c)(1). Pub. L. 92-5, Sec. 203(b)(5), inserted ``and 
prior to the calendar year 1972'' after ``after the calendar year 
1967'', ``or (E) during any calendar year after the calendar year 1971, 
the wages received by him during such year exceed $9,000,'' after 
``exceed $7,800,'' and inserted before the period at end of subpar. (1) 
``and before 1972, or which exceeds the tax with respect to the first 
$9,000 of such wages received in such calendar year after 1971''.
    Subsec. (c)(2)(A). Pub. L. 92-5, Sec. 203(b)(6), substituted 
``$7,800 for the calendar year 1968, 1969, 1970, or 1971, or $9,000 for 
any calendar year after 1971'' for ``or $7,800 for any calendar year 
after 1967''.
    1968--Subsec. (c)(1). Pub. L. 90-248, Sec. 108(b)(5), inserted ``and 
prior to the calendar year 1968'' after ``the calendar year 1965'', ``or 
(D) during any calendar year after the calendar year 1967, the wages 
received by him during such year exceed $7,800,'' after ``exceed 
$6,600,'', and ``and before 1968, or which exceeds the tax with respect 
to the first $7,800 of such wages received in such calendar year after 
1967''.
    Subsec. (c)(2)(A). Pub. L. 90-248, Sec. 108(b)(6), substituted 
``$6,600 for the calendar year 1966 or 1967, or $7,800 for any calendar 
year after 1967'' for ``or $6,600 for any calendar year after 1965''.
    Subsec. (c)(3). Pub. L. 90-248, Sec. 502(a), added par. (3).
    1965--Subsec. (a)(4). Pub. L. 89-97, Sec. 317(e), added par. (4).
    Subsec. (c)(1). Pub. L. 89-97, Sec. 320(b)(5), inserted ``and prior 
to the calendar year 1966'' after ``the calendar year 1958'', ``or (C) 
during any calendar year after the calendar year 1965, the wages 
received by him during such year exceed $6,600'' after ``exceed 
$4,800,'', and ``and before 1966, or which exceeds the tax with respect 
to the first $6,600 of such wages received in such calendar year after 
1965'' before the period at end of par.
    Subsec. (c)(2)(A). Pub. L. 89-97, Sec. 320(b)(6), substituted 
``$4,800 for the calendar year 1959, 1960, 1961, 1962, 1963, 1964, or 
1965, or $6,600 for any calendar year after 1965'' for ``or $4,800 for 
any calendar year after 1958''.
    Subsec. (c)(2)(F). Pub. L. 89-97, Sec. 317(f)(1), added subpar. (F) 
and inserted reference to the District of Columbia in heading.
    1960--Subsec. (a)(3). Pub. L. 86-778, Sec. 103(r)(2), added par. 
(3).
    Subsec. (c)(2). Pub. L. 86-778, Sec. 103(r) (3), (4), inserted 
governmental employees in Guam and American Samoa in heading, and added 
subpars. (D) and (E).
    1958--Subsec. (c)(1). Pub. L. 85-840, Sec. 402(d)(1), conformed the 
special-refund provisions to the increase made by Pub. L. 85-840, in the 
limitation on wages from $4,200 to $4,800 for calendar years after 1958.
    Subsec. (c)(2)(A). Pub. L. 85-840, Sec. 402(d)(2), substituted 
``$4,200 for the calendar year 1955, 1956, 1957, or 1958, or $4,800 for 
any calendar year after 1958'' for ``$4,200 for any calendar year after 
1954''.
    1954--Subsec. (c)(1). Act Sept. 1, 1954, Sec. 202(a)(1), conformed 
the special-refund provisions to the increase made by said act Sept. 1, 
1954, in the limitation on wages from $3,600 to $4,200 for calendar 
years after 1954.
    Subsec. (c)(2). Act Sept. 1, 1954, Sec. 202(b)(1), inserted ``and 
employees of certain foreign corporations'' in heading.
    Subsec. (c)(2)(A). Act Sept. 1, 1954, Sec. 202(b)(2), substituted 
``$3,600 for the calendar year 1951, 1952, 1953, or 1954, or $4,200 for 
any calendar year after 1954'' for `$3,600''.
    Subsec. (c)(2)(C). Act Sept. 1, 1954, Sec. 202(b)(3), added subpar. 
(C).


                    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 1983 Amendment

    Amendment by Pub. L. 98-21 applicable to agreements entered into 
after Apr. 20, 1983, except that at 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.


                    Effective Date of 1976 Amendment

    Amendment by section 1906(a)(23)(A), (C), (D), (b)(13)(A) of Pub. L. 
94-455 effective on first day of first month which begins more than 
ninety days after Oct. 4, 1976, see section 1906(d)(1) of Pub. l. 94-
455, set out as a note under section 6013 of this title.
    Section 1906(a)(23)(B)(iii) of Pub. L. 94-455 provided that: ``The 
amendments made by clauses (i) and (ii) [amending this section] shall 
apply with respect to remuneration paid after December 31, 1976.''


                    Effective Date of 1974 Amendment

    Amendment by Pub. L. 93-445 effective Jan. 1, 1975, and applicable 
only with respect to compensation paid for services rendered on or after 
that date, see section 604 of Pub. L. 93-445, set out as a note under 
section 3221 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, as amended by Pub. L. 92-603, 
Sec. 144(c), applicable only with respect to remuneration paid after 
Dec. 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 Dec. 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 section 108(b)(5), (6) 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.


                    Effective Date of 1965 Amendment

    Amendment by section 317(e), (f) of Pub. L. 89-97 applicable with 
respect to services performed after the quarter ending September 30, 
1965, and after the quarter in which the Secretary of the Treasury 
receives a certification from the Commissioners [now Mayor] of the 
District of Columbia expressing their desire to have the insurance 
system established by sections 401 et seq. and 1395c et seq. of Title 
42, The Public Health and Welfare, extended to the officers and 
employees coming under the 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)(5), (6) 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 of 1960 Amendment

    Amendment by 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, section 401 
et seq. of Title 42, The Public Health and Welfare, 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, section 401 et seq. of Title 42, 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.


                    Effective Date of 1954 Amendment

    Amendment by act Sept. 1, 1954, applicable only with respect to 
remuneration paid after 1954, see section 202(d) of act Sept. 1, 1954, 
set out as a note under section 1401 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 21, 24, 31, 3121, 6612 of 
this title; title 10 section 1451; title 42 sections 401, 1395i.
