
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 42USC410]

 
                 TITLE 42--THE PUBLIC HEALTH AND WELFARE
 
                       CHAPTER 7--SOCIAL SECURITY
 
  SUBCHAPTER II--FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE 
                                BENEFITS
 
Sec. 410. Definitions relating to employment

    For the purposes of this subchapter--

(a) Employment

    The term ``employment'' means any service performed after 1936 and 
prior to 1951 which was employment for the purposes of this subchapter 
under the law applicable to the period in which such service was 
performed, and any service, of whatever nature, performed after 1950 (A) 
by an employee for the person employing him, irrespective of the 
citizenship or residence of either, (i) within the United States, or 
(ii) on or in connection with an American vessel or American aircraft 
under a contract of service which is entered into within the United 
States or during the performance of which and while the employee is 
employed on the vessel or aircraft it touches at a port in the United 
States, if the employee is employed on and in connection with such 
vessel or aircraft when outside the United States, or (B) outside the 
United States by a citizen or resident of the United States as an 
employee (i) of an American employer (as defined in subsection (e) of 
this section), or (ii) of a foreign affiliate (as defined in section 
3121(l)(6) of the Internal Revenue Code of 1986) of an American employer 
during any period for which there is in effect an agreement, entered 
into pursuant to section 3121(l) of such Code, with respect to such 
affiliate, or (C) if it is service, regardless of where or by whom 
performed, which is designated as employment or recognized as equivalent 
to employment under an agreement entered into under section 433 of this 
title; except that, in the case of service performed after 1950, such 
term shall not include--
        (1) Service performed by foreign agricultural workers lawfully 
    admitted to the United States from the Bahamas, Jamaica, and the 
    other British West Indies, or from any other foreign country or 
    possession thereof, on a temporary basis to perform agricultural 
    labor;
        (2) Domestic service performed in a local college club, or local 
    chapter of a college fraternity or sorority, by a student who is 
    enrolled and is regularly attending classes at a school, college, or 
    university;
        (3)(A) Service performed by a child under the age of 18 in the 
    employ of his father or mother;
        (B) Service not in the course of the employer's trade or 
    business, or domestic service in a private home of the employer, 
    performed by an individual under the age of 21 in the employ of his 
    father or mother, or performed by an individual in the employ of his 
    spouse or son or daughter; except that the provisions of this 
    subparagraph shall not be applicable to such domestic service 
    performed by an individual in the employ of his son or daughter if--
            (i) the employer is a surviving spouse or a divorced 
        individual and has not remarried, or has a spouse living in the 
        home who has a mental or physical condition which results in 
        such spouse's being incapable of caring for a son, daughter, 
        stepson, or stepdaughter (referred to in clause (ii)) for at 
        least 4 continuous weeks in the calendar quarter in which the 
        service is rendered, and
            (ii) a son, daughter, stepson, or stepdaughter of such 
        employer is living in the home, and
            (iii) the son, daughter, stepson, or step-daughter (referred 
        to in clause (ii)) has not attained age 18 or has a mental or 
        physical condition which requires the personal care and 
        supervision of an adult for at least 4 continuous weeks in the 
        calendar quarter in which the service is rendered;

        (4) Service performed by an individual on or in connection with 
    a vessel not an American vessel, or on or in connection with an 
    aircraft not an American aircraft, if (A) the individual is employed 
    on and in connection with such vessel or aircraft when outside the 
    United States and (B)(i) such individual is not a citizen of the 
    United States or (ii) the employer is not an American employer;
        (5) Service performed in the employ of the United States or any 
    instrumentality of the United States, if such service--
            (A) would be excluded from the term ``employment'' for 
        purposes of this subchapter if the provisions of paragraphs (5) 
        and (6) of this subsection as in effect in January 1983 had 
        remained in effect, and
            (B) is performed by an individual who--
                (i) 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 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 of 
                Taiwan as provided under section 3310 of title 22, then 
                the service performed for that Institute shall be 
                considered service described in subparagraph (A),
                    (IV) if an individual performing service described 
                in subparagraph (A) returns to the performance of such 
                service after performing service as a member of a 
                uniformed service (including, for purposes of this 
                clause, service in the National Guard and temporary 
                service in the Coast Guard Reserve) and after exercising 
                restoration or reemployment rights as provided under 
                chapter 43 of title 38, then the service so performed as 
                a member of a uniformed service shall be considered 
                service described in subparagraph (A), and
                    (V) 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 450i(e)(2) of title 25 applies, then the 
                service performed for that tribal organization shall be 
                considered service described in subparagraph (A); or

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

    except that this paragraph shall not apply with respect to any such 
    service performed on or after any date on which such individual 
    performs--
            (C) service performed as the President or Vice President of 
        the United States,
            (D) service performed--
                (i) in a position placed in the Executive Schedule under 
            sections 5312 through 5317 of title 5,
                (ii) as a noncareer appointee in the Senior Executive 
            Service or a noncareer member of the Senior Foreign Service, 
            or
                (iii) in a position to which the individual is appointed 
            by the President (or his designee) or the Vice President 
            under section 105(a)(1), 106(a)(1), or 107(a)(1) or (b)(1) 
            of title 3, if the maximum rate of basic pay for such 
            position is at or above the rate for level V of the 
            Executive Schedule,

            (E) service performed as the Chief Justice of the United 
        States, an Associate Justice of the Supreme Court, a judge of a 
        United States court of appeals, a judge of a United States 
        district court (including the district court of a territory), a 
        judge of the United States Court of Federal Claims, a judge of 
        the United States Court of International Trade, a judge 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 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 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, (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 2157 of title 50, or 
            the Federal Employees' Retirement System Open Enrollment Act 
            of 1997 \1\ to become subject to the Federal Employees' 
            Retirement System provided in chapter 84 of title 5, or
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    \1\ 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 [22 U.S.C. 4071i], to 
            become subject to the Foreign Service Pension System 
            provided in subchapter II of chapter 8 of title I of such 
            Act [22 U.S.C. 4071 et seq.];

        (6) Service performed in the employ of the United States or any 
    instrumentality of the United States if such service is performed--
            (A) in a penal institution of the United States by an inmate 
        thereof;
            (B) by any individual as an employee included under section 
        5351(2) of title 5 (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 included under an agreement under section 418 of 
        this title,
            (B) service which, under subsection (k) of this section, 
        constitutes covered transportation service,
            (C) service in the employ of the Government of Guam or the 
        Government of American Samoa or any political subdivision 
        thereof, or of any instrumentality of any one or more of the 
        foregoing which is wholly owned thereby, performed by an officer 
        or employee thereof (including a member of the legislature of 
        any such Government or political subdivision), and, for purposes 
        of this subchapter--
                (i) any person whose service as such an officer or 
            employee is not covered by a retirement system established 
            by a law of the United States shall not, with respect to 
            such service, be regarded as an officer or employee of the 
            United States or any agency or instrumentality thereof, and
                (ii) the remuneration for service described in clause 
            (i) (including fees paid to a public official) shall be 
            deemed to have been paid by the Government of Guam or the 
            Government of American Samoa or by a political subdivision 
            thereof or an instrumentality of any one or more of the 
            foregoing which is wholly owned thereby, whichever is 
            appropriate,

            (D) service performed in the employ of the District of 
        Columbia or any instrumentality which is wholly owned thereby, 
        if such service is not covered by a retirement system 
        established by a law of the United States (other than the 
        Federal Employees Retirement System provided in chapter 84 of 
        title 5); except that the provisions of this subparagraph shall 
        not be applicable to service performed--
                (i) in a hospital or penal institution by a patient or 
            inmate thereof;
                (ii) by any individual as an employee included under 
            section 5351(2) of title 5 (relating to certain interns, 
            student nurses, and other student employees of hospitals of 
            the District of Columbia Government), other than as a 
            medical or dental intern or as a medical or dental resident 
            in training;
                (iii) by any individual as an employee serving on a 
            temporary basis in case of fire, storm, snow, earthquake, 
            flood, or other similar emergency; or
                (iv) by a member of a board, committee, or council of 
            the District of Columbia, paid on a per diem, meeting, or 
            other fee basis,

            (E) service performed in the employ of the Government of 
        Guam (or any instrumentality which is wholly owned by such 
        Government) by an employee properly classified as a temporary or 
        intermittent employee, if such service is not covered by a 
        retirement system established by a law of Guam; except that (i) 
        the provisions of this subparagraph shall not be applicable to 
        services performed by an elected official or a member of the 
        legislature or in a hospital or penal institution by a patient 
        or inmate thereof, and (ii) for purposes of this subparagraph, 
        clauses (i) and (ii) of subparagraph (C) shall apply, or
            (F) service in the employ of a State (other than the 
        District of Columbia, Guam, or American Samoa), of any political 
        subdivision thereof, or of any instrumentality of any one or 
        more of the foregoing which is wholly owned thereby, by an 
        individual who is not a member of a retirement system of such 
        State, political subdivision, or instrumentality, except that 
        the provisions of this subparagraph shall not be applicable to 
        service performed--
                (i) by an individual who is employed to relieve such 
            individual from unemployment;
                (ii) in a hospital, home, or other institution by a 
            patient or inmate thereof;
                (iii) by any individual as an employee serving on a 
            temporary basis in case of fire, storm, snow, earthquake, 
            flood, or other similar emergency;
                (iv) 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 418(c)(8)(B) of this title 
            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 411(c)(2)(E) 
            of this title 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 of the Treasury, the 
        term ``retirement system'' has the meaning given such term by 
        section 418(b)(4) of this title;

        (8)(A) Service performed by a duly ordained, commissioned, or 
    licensed minister of a church in the exercise of his ministry or by 
    a member of a religious order in the exercise of duties required by 
    such order, except that this subparagraph shall not apply to service 
    performed by a member of such an order in the exercise of such 
    duties, if an election of coverage under section 3121(r) of the 
    Internal Revenue Code of 1986 is in effect with respect to such 
    order, or with respect to the autonomous subdivision thereof to 
    which such member belongs;
        (B) Service performed in the employ of a church or qualified 
    church-controlled organization if such church or organization has in 
    effect an election under section 3121(w) of the Internal Revenue 
    Code of 1986, other than service in an unrelated trade or business 
    (within the meaning of section 513(a) of such Code);
        (9) Service performed by an individual as an employee or 
    employee representative as defined in section 3231 of the Internal 
    Revenue Code of 1986;
        (10) Service performed in the employ of--
            (A) a school, college, or university, or
            (B) an organization described in section 509(a)(3) of the 
        Internal Revenue Code of 1986 if the organization is organized, 
        and at all times thereafter is operated, exclusively for the 
        benefit of, to perform the functions of, or to carry out the 
        purposes of a school, college, or university and is operated, 
        supervised, or controlled by or in connection with such school, 
        college, or university, unless it is a school, college, or 
        university of a State or a political subdivision thereof and the 
        services in its employ performed by a student referred to in 
        section 418(c)(5) of this title are covered under the agreement 
        between the Commissioner of Social Security and such State 
        entered into pursuant to section 418 of this title;

    if such service is performed by a student who is enrolled and 
    regularly attending classes at such school, college, or university;
        (11) Service performed in the employ of a foreign government 
    (including service as a consular or other officer or employee or a 
    nondiplomatic representative);
        (12) Service performed in the employ of an instrumentality 
    wholly owned by a foreign government--
            (A) If the service is of a character similar to that 
        performed in foreign countries by employees of the United States 
        Government or of an instrumentality thereof; and
            (B) If the Secretary of State shall certify to the Secretary 
        of the Treasury that the foreign government, with respect to 
        whose instrumentality and employees thereof exemption is 
        claimed, grants an equivalent exemption with respect to similar 
        service performed in the foreign country by employees of the 
        United States Government and of instrumentalities thereof;

        (13) Service performed as a student nurse in the employ of a 
    hospital or a nurses' training school by an individual who is 
    enrolled and is regularly attending classes in a nurses' training 
    school chartered or approved pursuant to State law;
        (14)(A) Service performed by an individual under the age of 
    eighteen in the delivery or distribution of newspapers or shopping 
    news, not including delivery or distribution to any point for 
    subsequent delivery or distribution;
        (B) Service performed by an individual in, and at the time of, 
    the sale of newspapers or magazines to ultimate consumers, under an 
    arrangement under which the newspapers or magazines are to be sold 
    by him at a fixed price, his compensation being based on the 
    retention of the excess of such price over the amount at which the 
    newspapers or magazines are charged to him, whether or not he is 
    guaranteed a minimum amount of compensation for such service, or is 
    entitled to be credited with the unsold newspapers or magazines 
    turned back;
        (15) Service performed in the employ of an international 
    organization entitled to enjoy privileges, exemptions, and 
    immunities as an international organization under the International 
    Organizations Immunities Act (59 Stat. 669) [22 U.S.C. 288 et seq.], 
    except service which constitutes ``employment'' under subsection (r) 
    of this section;
        (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 [50 U.S.C. 781 
    et seq.], 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 1101(a)(15)(H)(ii) of 
    title 8;
        (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 1101(a)(15) of title 8, and which is performed to carry out 
    the purpose specified in subparagraph (F), (J), (M), or (Q) as the 
    case may be;
        (20) Service (other than service described in paragraph (3)(A)) 
    performed by an individual on a boat engaged in catching fish or 
    other forms of aquatic animal life under an arrangement with the 
    owner or operator of such boat pursuant to which--
            (A) such individual does not receive any additional 
        compensation other than as provided in subparagraph (B) and 
        other than cash remuneration--
                (i) which does not exceed $100 per trip;
                (ii) which is contingent on a minimum catch; and
                (iii) which is paid solely for additional duties (such 
            as mate, engineer, or cook) for which additional cash 
            remuneration is traditional in the industry,

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

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

(b) Included and excluded service

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

(c) American vessel

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

(d) American aircraft

    The term ``American aircraft'' means an aircraft registered under 
the laws of the United States.

(e) American employer

    The term ``American employer'' means an employer which is (1) the 
United States or any instrumentality thereof, (2) a State or any 
political subdivision thereof, or any instrumentality of any one or more 
of the foregoing, (3) an individual who is a resident of the United 
States, (4) a partnership, if two-thirds or more of the partners are 
residents of the United States, (5) a trust, if all of the trustees are 
residents of the United States, or (6) a corporation organized under the 
laws of the United States or of any State.

(f) Agricultural labor

    The term ``agricultural labor'' includes all service performed--
        (1) On a farm, in the employ of any person, in connection with 
    cultivating the soil, or in connection with raising or harvesting 
    any agricultural or horticultural commodity, including the raising, 
    shearing, feeding, caring for, training, and management of 
    livestock, bees, poultry, and fur-bearing animals and wildlife.
        (2) In the employ of the owner or tenant or other operator of a 
    farm, in connection with the operation, management, conservation, 
    improvement, or maintenance of such farm and its tools and 
    equipment, or in salvaging timber or clearing land of brush and 
    other debris left by a hurricane, if the major part of such service 
    is performed on a farm.
        (3) In connection with the production or harvesting of any 
    commodity defined as an agricultural commodity in section 1141j(g) 
    of title 12, or in connection with the ginning of cotton, or in 
    connection with the operation or maintenance of ditches, canals, 
    reservoirs, or waterways, not owned or operated for profit, used 
    exclusively for supplying and storing water for farming purposes.
        (4)(A) In the employ of the operator of a farm in handling, 
    planting, drying, packing, packaging, processing, freezing, grading, 
    storing, or delivering to storage or to market or to a carrier for 
    transportation to market, in its unmanufactured state, any 
    agricultural or horticultural commodity; but only if such operator 
    produced more than one-half of the commodity with respect to which 
    such service is performed.
        (B) In the employ of a group of operators of farms (other than a 
    cooperative organization) in the performance of service described in 
    subparagraph (A) of this paragraph, but only if such operators 
    produced all of the commodity with respect to which such service is 
    performed. For the purposes of this subparagraph, any unincorporated 
    group of operators shall be deemed a cooperative organization if the 
    number of operators comprising such group is more than twenty at any 
    time during the calendar year in which such service is performed.
        (5) On a farm operated for profit if such service is not in the 
    course of the employer's trade or business or is domestic service in 
    a private home of the employer.

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

(g) Farm

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

(h) State

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

(i) United States

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

(j) Employee

    The term ``employee'' means--
        (1) any officer of a corporation; or
        (2) any individual who, under the usual common law rules 
    applicable in determining the employer-employee relationship, has 
    the status of an employee; or
        (3) any individual (other than an individual who is an employee 
    under paragraph (1) or (2) of this subsection) who performs services 
    for remuneration for any person--
            (A) as an agent-driver or commission-driver engaged in 
        distributing meat products, vegetable products, fruit products, 
        bakery products, beverages (other than milk), or laundry or dry-
        cleaning services, for his principal;
            (B) as a full-time life insurance salesman;
            (C) as a home worker performing work, according to 
        specifications furnished by the person for whom the services are 
        performed, on materials or goods furnished by such person which 
        are required to be returned to such person or a person 
        designated by him; or
            (D) as a traveling or city salesman, other than as an agent-
        driver or commission-driver, engaged upon a full-time basis in 
        the solicitation on behalf of, and the transmission to, his 
        principal (except for side-line sales activities on behalf of 
        some other person) of orders from wholesalers, retailers, 
        contractors, or operators of hotels, restaurants, or other 
        similar establishments for merchandise for resale or supplies 
        for use in their business operations;

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

(k) Covered transportation service

    (1) Except as provided in paragraph (2) of this subsection, all 
service performed in the employ of a State or political subdivision in 
connection with its operation of a public transportation system shall 
constitute covered transportation service if any part of the 
transportation system was acquired from private ownership after 1936 and 
prior to 1951.
    (2) Service performed in the employ of a State or political 
subdivision in connection with the operation of its public 
transportation system shall not constitute covered transportation 
service if--
        (A) any part of the transportation system was acquired from 
    private ownership after 1936 and prior to 1951, and substantially 
    all service in connection with the operation of the transportation 
    system is, on 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 in 
    connection with the operation of such part of the transportation 
    system acquired by the State or political subdivision,

the service of such employee in connection with the operation of the 
transportation system shall constitute covered transportation service, 
commencing with the first day of the third calendar quarter following 
the calendar quarter in which the acquisition of such part took place, 
unless on such first day such service of such employee is covered by a 
general retirement system which does not, with respect to such employee, 
contain special provisions applicable only to employees described in 
subparagraph (C) of this paragraph.
    (3) All service performed in the employ of a State or political 
subdivision thereof in connection with its operation of a public 
transportation system shall constitute covered transportation service if 
the transportation system was not operated by the State or political 
subdivision prior to 1951 and, at the time of its first acquisition 
(after 1950) from private ownership of any part of its transportation 
system, the State or political subdivision did not have a general 
retirement system covering substantially all service performed in 
connection with the operation of the transportation system.
    (4) For the purposes of this subsection--
        (A) The term ``general retirement system'' means any pension, 
    annuity, retirement, or similar fund or system established by a 
    State or by a political subdivision thereof for employees of the 
    State, political subdivision, or both; but such term shall not 
    include such a fund or system which covers only service performed in 
    positions connected with the operation of its public transportation 
    system.
        (B) A transportation system or a part thereof shall be 
    considered to have been acquired by a State or political subdivision 
    from private ownership if prior to the acquisition service performed 
    by employees in connection with the operation of the system or part 
    thereof acquired constituted employment under this subchapter, and 
    some of such employees became employees of the State or political 
    subdivision in connection with and at the time of such acquisition.
        (C) The term ``political subdivision'' includes an 
    instrumentality of (i) a State, (ii) one or more political 
    subdivisions of a State, or (iii) a State and one or more of its 
    political subdivisions.

(l) Service in uniformed services

    (1) Except as provided in paragraph (4), the term ``employment'' 
shall, notwithstanding the provisions of subsection (a) of this section, 
include--
        (A) service performed after December 1956 by an individual as a 
    member of a uniformed service on active duty, but such term shall 
    not include any such service which is performed while on leave 
    without pay, and
        (B) service performed after December 1987 by an individual as a 
    member of a uniformed service on inactive duty training.

    (2) The term ``active duty'' means ``active duty'' as described in 
paragraph (21) of section 101 of title 38, except that it shall also 
include ``active duty for training'' as described in paragraph (22) of 
such section.
    (3) The term ``inactive duty training'' means ``inactive duty 
training'' as described in paragraph (23) of such section 101.
    (4)(A) Paragraph (1) of this subsection shall not apply in the case 
of any service, performed by an individual as a member of a uniformed 
service, which is creditable under section 231b(i) of title 45. The 
Railroad Retirement Board shall notify the Commissioner of Social 
Security,\2\ with respect to all such service which is so creditable.
---------------------------------------------------------------------------
    \2\ So in original. The comma probably should not appear.
---------------------------------------------------------------------------
    (B) In any case where benefits under this subchapter are already 
payable on the basis of such individual's wages and self-employment 
income at the time such notification (with respect to such individual) 
is received by the Commissioner of Social Security, the Commissioner of 
Social Security shall certify no further benefits for payment under this 
subchapter on the basis of such individual's wages and self-employment 
income, or shall recompute the amount of any further benefits payable on 
the basis of such wages and self-employment income, as may be required 
as a consequence of subparagraph (A) of this paragraph. No payment of a 
benefit to any person on the basis of such individual's wages and self-
employment income, certified by the Commissioner of Social Security 
prior to the end of the month in which the Commissioner receives such 
notification from the Railroad Retirement Board, shall be deemed by 
reason of this subparagraph to have been an erroneous payment or a 
payment to which such person was not entitled. The Commissioner of 
Social Security shall, as soon as possible after the receipt of such 
notification from the Railroad Retirement Board, advise such Board 
whether or not any such benefit will be reduced or terminated by reason 
of subparagraph (A) of this paragraph, and if any such benefit will be 
so reduced or terminated, specify the first month with respect to which 
such reduction or termination will be effective.

(m) Member of a uniformed service

    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), 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 [50 App. 
        U.S.C. 451 et seq.], has been selected for active military, 
        naval, or air service;

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

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

(n) Crew leader

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

(o) Peace Corps volunteer service

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

(p) Medicare qualified government employment

    (1) For purposes of sections 426 and 426-1 of this title, the term 
``medicare qualified government employment'' means any service which 
would constitute ``employment'' as defined in subsection (a) of this 
section but for the application of the provisions of--
        (A) subsection (a)(5) of this section, or
        (B) subsection (a)(7) of this section, except as provided in 
    paragraphs (2) and (3).

    (2) Service shall not be treated as employment by reason of 
paragraph (1)(B) if the service is performed--
        (A) by an individual who is employed by a State or political 
    subdivision thereof to relieve him from unemployment,
        (B) in a hospital, home, or other institution by a patient or 
    inmate thereof as an employee of a State or political subdivision 
    thereof or of the District of Columbia,
        (C) by an individual, as an employee of a State or political 
    subdivision thereof or of the District of Columbia, serving on a 
    temporary basis in case of fire, storm, snow, earthquake, flood or 
    other similar emergency,
        (D) by any individual as an employee included under section 
    5351(2) of title 5 (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, or
        (E) 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 
    418(c)(8)(B) of this title for any calendar year commencing on or 
    after January 1, 2000, with respect to service performed during such 
    calendar year.

As used in this paragraph, the terms ``State'' and ``political 
subdivision'' have the meanings given those terms in section 418(b) of 
this title.
    (3) Service performed for an employer shall not be treated as 
employment by reason of paragraph (1)(B) if--
        (A) such service would be excluded from the term ``employment'' 
    for purposes of this section if paragraph (1)(B) did not apply;
        (B) such service is performed by an individual--
            (i) 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

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

    (4) For purposes of paragraph (3), under regulations (consistent 
with regulations established under section 3121(u)(2)(D) of the Internal 
Revenue Code of 1986)--
        (A) all agencies and instrumentalities of a State (as defined in 
    section 418(b) of this title) or of the District of Columbia shall 
    be treated as a single employer, and
        (B) all agencies and instrumentalities of a political 
    subdivision of a State (as so defined) shall be treated as a single 
    employer and shall not be treated as described in subparagraph (A).

(q) Treatment of real estate agents and direct sellers

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

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

    (1) For purposes of this subchapter, service performed in the employ 
of an international organization by an individual pursuant to a transfer 
of such individual to such international organization pursuant to 
section 3582 of title 5 shall constitute ``employment'' if--
        (A) immediately before such transfer, such individual performed 
    service with a Federal agency which constituted ``employment'' as 
    defined in subsection (a) of this section, and
        (B) such individual would be entitled, upon separation from such 
    international organization and proper application, to reemployment 
    with such Federal agency under such section 3582.

    (2) For purposes of this subsection:
        (A) The term ``Federal agency'' means an agency, as defined in 
    section 3581(1) of title 5.
        (B) The term ``international organization'' has the meaning 
    provided such term by section 3581(3) of title 5.

(Aug. 14, 1935, ch. 531, title II, Sec. 210, as added Aug. 10, 1946, ch. 
951, title II, Sec. 201, 60 Stat. 979; amended, Aug. 28, 1950, ch. 809, 
title I, Sec. 104(a), 64 Stat. 492, 494; Oct. 31, 1949, ch. 792, title 
V, Sec. 506(a), formerly Sec. 505(a), as added July 12, 1951, ch. 223, 
65 Stat. 120, and renumbered Pub. L. 87-345, Sec. 3, Oct. 3, 1961, 75 
Stat. 761; Sept. 1, 1954, ch. 1206, title I, Sec. 101(a)(4), (5), (b), 
(c)(1), (2), (e), (f), (m), 68 Stat. 1052, 1061; Aug. 1, 1956, ch. 836, 
title I, Secs. 104(a), (b), (c)(1), 105(b), 121(c), 70 Stat. 824, 828, 
839; Aug. 1, 1956, ch. 837, title IV, Sec. 402(a), 70 Stat. 870; Pub. L. 
85-840, title III, Sec. 311(a), 312(a), Aug. 28, 1958, 72 Stat. 1035; 
Pub. L. 86-70, Sec. 32(c)(2), June 25, 1959, 73 Stat. 149; 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. 30(c)(2), July 12, 1960, 74 Stat. 
420; Pub. L. 86-778, title I, Secs. 103(c)-(f), (j)(2)(A), (B), 104(a), 
Sept. 13, 1960, 74 Stat. 936, 937, 942; Pub. L. 87-256, Sec. 110(e)(2), 
Sept. 21, 1961, 75 Stat. 537; Pub. L. 87-293, title II, Sec. 202(b)(1), 
Sept. 22, 1961, 75 Stat. 626; Pub. L. 89-97, title III, Secs. 311(a)(3), 
(4), 317(a), July 30, 1965, 79 Stat. 380, 381, 388; Pub. L. 90-248, 
title I, Sec. 123(a), title IV, Sec. 403(a), Jan. 2, 1968, 81 Stat. 844, 
931; Pub. L. 92-603, title I, Secs. 123(a)(1), 128(a), 129(a)(1), Oct. 
30, 1972, 86 Stat. 1354, 1358, 1359; Pub. L. 93-445, title III, 
Sec. 311, Oct. 16, 1974, 88 Stat. 1359; Pub. L. 94-455, title XII, 
Sec. 1207(e)(2)(A), Oct. 4, 1976, 90 Stat. 1707; Pub. L. 94-563, 
Sec. 1(a), Oct. 19, 1976, 90 Stat. 2655; Pub. L. 95-216, title III, 
Sec. 351(a)(1), (3)(B), Dec. 20, 1977, 91 Stat. 1549; Pub. L. 95-600, 
title VII, Sec. 703(j)(14)(C), Nov. 6, 1978, 92 Stat. 2942; Pub. L. 97-
248, title II, Secs. 269(b), 278(b)(1), Sept. 3, 1982, 96 Stat. 552, 
560; Pub. L. 97-448, title III, Sec. 309(b)(23), Jan. 12, 1983, 96 Stat. 
2410; Pub. L. 98-21, title I, Secs. 101(a), 102(a), title III, 
Secs. 321(b), 322(a)(1), 323(a)(2), Apr. 20, 1983, 97 Stat. 67, 70, 118, 
120, 121; Pub. L. 98-369, div. B, title VI, Secs. 2601(a), 2603(a)(1), 
2661(j), 2663(a)(7), (j)(3)(A)(i), July 18, 1984, 98 Stat. 1122, 1128, 
1157, 1162, 1170; Pub. L. 99-221, Sec. 3(b), Dec. 26, 1985, 99 Stat. 
1735; Pub. L. 99-272, title XIII, Secs. 13205(b)(1), 13303(c)(2), Apr. 
7, 1986, 100 Stat. 316, 327; Pub. L. 99-335, title III, Sec. 304(a), 
June 6, 1986, 100 Stat. 606; Pub. L. 99-514, title XVIII, 
Secs. 1883(a)(4), 1895(b)(18)(B), (19), Oct. 22, 1986, 100 Stat. 2916, 
2935; Pub. L. 100-203, title IX, Secs. 9001(a)(1), 9004(a), 9005(a), 
9023(a), Dec. 22, 1987, 101 Stat. 1330-286 to 1330-288, 1330-295; Pub. 
L. 100-647, title I, Sec. 1001(d)(2)(E), title VIII, Secs. 8015(b)(1), 
(c)(1), 8016(a)(4)(B), (C), Nov. 10, 1988, 102 Stat. 3351, 3791-3793; 
Pub. L. 101-239, title X, Sec. 10201(b)(1), Dec. 19, 1989, 103 Stat. 
2472; Pub. L. 101-508, title XI, Sec. 11332(a), Nov. 5, 1990, 104 Stat. 
1388-469; Pub. L. 101-650, title III, Sec. 321, Dec. 1, 1990, 104 Stat. 
5117; Pub. L. 102-572, title IX, Sec. 902(b)(1), Oct. 29, 1992, 106 
Stat. 4516; Pub. L. 103-178, title II, Sec. 204(d), Dec. 3, 1993, 107 
Stat. 2033; Pub. L. 103-296, title I, Sec. 107(a)(4), title III, 
Secs. 303(a)(1), (b)(1), 319(b)(1), (3), 320(b), 321(a)(13), (c)(6)(C), 
(D), Aug. 15, 1994, 108 Stat. 1478, 1518, 1519, 1534-1536, 1538; Pub. L. 
103-387, Sec. 2(a)(2)(B), Oct. 22, 1994, 108 Stat. 4072; Pub. L. 104-
188, title I, Sec. 1116(a)(2), Aug. 20, 1996, 110 Stat. 1762; Pub. L. 
105-61, title VI, Sec. 642(d)(1), Oct. 10, 1997, 111 Stat. 1319; Pub. L. 
105-33, title XI, Sec. 11246(b)(2)(B), 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.)

                       References in Text

    The Internal Revenue Code of 1986, referred to in text, is 
classified to Title 26, Internal Revenue Code.
    The Civil Service Retirement and Disability Fund, referred to in 
subsec. (a)(5)(B)(ii), (G), is provided for in section 8348 of Title 5, 
Government Organization and Employees.
    Section 301 of the Federal Employees' Retirement System Act of 1986, 
referred to in subsec. (a)(5)(H)(i), is section 301 of Pub. L. 99-335, 
which is set out as a note under section 8331 of Title 5.
    The Federal Employees' Retirement System Open Enrollment Act of 
1997, referred to in subsec. (a)(5)(H)(i), is section 642 of Pub. L. 
105-61, title VI, Oct. 10, 1997, 111 Stat. 1318, which amended this 
section and section 3121 of Title 26, Internal Revenue Code, and enacted 
provisions set out as 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. 
(a)(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. For complete 
classification of this Act to the Code, see Short Title note set out 
under section 3901 of Title 22 and Tables.
    The International Organizations Immunities Act, referred to in 
subsec. (a)(15), is act Dec. 29, 1945, ch. 652, title I, 59 Stat. 669, 
as amended, which is classified principally to subchapter XVIII 
(Sec. 288 et seq.) of chapter 7 of Title 22. For complete classification 
of that Act to the Code, see Short Title note set out under section 288 
of Title 22 and Tables.
    The Internal Security Act of 1950, as amended, referred to in 
subsec. (a)(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.
    The Military Selective Service Act, referred to in subsec. 
(m)(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. 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.
    The Peace Corps Act, referred to in subsec. (o), is Pub. L. 87-293, 
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. For complete classification of that Act to 
the Code, see Short Title note set out under section 2501 of Title 22 
and Tables.


                               Amendments

    1998--Subsec. (a)(7)(D). Pub. L. 105-277 added Pub. L. 105-33, 
Sec. 11246(b)(2)(B). See 1997 Amendment note below.
    1997--Subsec. (a)(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 ``section 2157 of title 50,''.
    Subsec. (a)(7)(D). Pub. L. 105-33, Sec. 11246(b)(2)(B), as added by 
Pub. L. 105-277, inserted ``(other than the Federal Employees Retirement 
System provided in chapter 84 of title 5)'' after ``United States'' in 
introductory provisions.
    1996--Subsec. (a). Pub. L. 104-188, Sec. 1116(a)(2)(A), inserted at 
end ``For purposes of paragraph (20), the operating crew of a boat shall 
be treated as normally made up of fewer than 10 individuals if the 
average size of the operating crew on trips made during the preceding 4 
calendar quarters consisted of fewer than 10 individuals.''
    Subsec. (a)(20)(A). Pub. L. 104-188, Sec. 1116(a)(2)(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). Pub. L. 103-296, Sec. 321(c)(6)(C), substituted 
``1986'' for ``1954'' after ``Code of'' in introductory provisions.
    Subsec. (a)(5)(B)(i)(V). Pub. L. 103-296, Sec. 321(a)(13), made 
technical amendment to reference to section 450i(e)(2) of title 25 to 
reflect renumbering of corresponding section of original act.
    Subsec. (a)(7)(F)(iv). Pub. L. 103-296, Sec. 303(a)(1), 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 418(c)(8)(B) of 
this title for any calendar year commencing on or after January 1, 2000, 
with respect to service performed during such calendar year'' for 
``$100''.
    Subsec. (a)(8)(A), (B), (9). Pub. L. 103-296, Sec. 321(c)(6)(C), 
substituted ``1986'' for ``1954'' after ``Code of''.
    Subsec. (a)(10)(B). Pub. L. 103-296, Sec. 321(c)(6)(C), substituted 
``1986'' for ``1954'' after ``Code of''.
    Pub. L. 103-296, Sec. 107(a)(4), substituted ``Commissioner of 
Social Security'' for ``Secretary''.
    Subsec. (a)(15). Pub. L. 103-296, Sec. 319(b)(3), inserted before 
semicolon at end ``, except service which constitutes `employment' under 
subsection (r) of this section''.
    Subsec. (a)(19). Pub. L. 103-296, Sec. 320(b), substituted ``(J), 
(M), or (Q)'' for ``(J), or (M)'' in two places.
    Subsec. (a)(21). Pub. L. 103-387 added par. (21).
    Subsec. (l)(4). Pub. L. 103-296, Sec. 107(a)(4), substituted 
``Commissioner of Social Security'' for ``Secretary'' wherever appearing 
and ``the Commissioner receives'' for ``he receives'' in subpar. (B).
    Subsec. (p)(2)(E). Pub. L. 103-296, Sec. 303(b)(1), 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 418(c)(8)(B) of 
this title for any calendar year commencing on or after January 1, 2000, 
with respect to service performed during such calendar year'' for 
``$100''.
    Subsecs. (p)(4), (q). Pub. L. 103-296, Sec. 321(c)(6)(D), 
substituted ``1986'' for ``1954'' after ``Code of''.
    Subsec. (r). Pub. L. 103-296, Sec. 319(b)(1), added subsec. (r).
    1993--Subsec. (a)(5)(H)(i). Pub. L. 103-178 substituted ``section 
2157 of title 50'' for ``section 307 of the Central Intelligence Agency 
Retirement Act of 1964 for Certain Employees''.
    1992--Subsec. (a)(5)(E). Pub. L. 102-572 substituted ``United States 
Court of Federal Claims'' for ``United States Claims Court''.
    1990--Subsec. (a)(7)(F). Pub. L. 101-508 added subpar. (F).
    1989--Subsec. (a). Pub. L. 101-239 substituted ``3121(l)(6)'' for 
``3121(l)(8)'' in introductory provisions.
    1988--Subsec. (a)(5). Pub. L. 100-647, Sec. 8015(c)(1), in provision 
following subpar. (B) inserted ``any such service performed on or after 
any date on which such individual performs'' after ``with respect to''.
    Subsec. (a)(5)(H). Pub. L. 100-647, Sec. 8015(b)(1), amended subpar. 
(H) generally. Prior to amendment, subpar. (H) read as follows: 
``service performed by an individual on or after the effective date of 
an election by such individual under section 301(a) of the Federal 
Employees' Retirement System Act of 1986, or under regulations issued 
under section 860 of the Foreign Service Act of 1980 or section 307 of 
the Central Intelligence Agency Retirement Act of 1964 for Certain 
Employees, to become subject to chapter 84 of title 5;''.
    Subsec. (a)(19). Pub. L. 100-647, Sec. 1001(d)(2)(E), substituted 
``(F), (J), or (M)'' for ``(F) or (J)'' in two places.
    Subsec. (a)(20). Pub. L. 100-647, Sec. 8016(a)(4)(B), (C), amended 
Pub. L. 99-272, Sec. 13303(c)(2), see 1986 Amendment note below.
    1987--Subsec. (a)(3)(A). Pub. L. 100-203, Sec. 9005(a)(1), 
substituted ``18'' for ``twenty-one''.
    Pub. L. 100-203, Sec. 9004(a)(1), struck out reference to service 
performed by an individual in the employ of his spouse.
    Subsec. (a)(3)(B). Pub. L. 100-203, Sec. 9005(a)(2), inserted 
reference to an individual under the age of 21 in the employ of his 
father or mother.
    Pub. L. 100-203, Sec. 9004(a)(2), substituted introductory 
provisions for former introductory provisions which read as follows: 
``Service not in the course of the employer's trade or business, or 
domestic service in a private home of the employer, performed by an 
individual in the employ of his son or daughter; except that the 
provisions of this subparagraph shall not be applicable to such domestic 
service if--''.
    Subsec. (l)(1). Pub. L. 100-203, Sec. 9001(a)(1), amended par. (1) 
generally. Prior to amendment, par. (1) read as follows: ``Except as 
provided in paragraph (4) of this subsection, the term `employment' 
shall, notwithstanding the provisions of subsection (a) of this section, 
include service performed after December 1956 by an individual as a 
member of a uniformed service on active duty; but such term shall not 
include any such service which is performed while on leave without 
pay.''
    Subsec. (p). Pub. L. 100-203, Sec. 9023(p), directed that the 
heading of subsec. (p) be amended to read the same as it was set out in 
the general amendment of subsec. (p) by Pub. L. 99-272, see 1986 
Amendment note below.
    1986--Subsec. (a)(5)(G). Pub. L. 99-514, Sec. 1883(a)(4), 
substituted ``any other service'' for ``Any other service''.
    Subsec. (a)(5)(H). Pub. L. 99-335 added subpar. (H).
    Subsec. (a)(20). Pub. L. 99-272, Sec. 13303(c)(2), as amended by 
Pub. L. 100-647, Sec. 8016(a)(4)(B), (C), substituted ``Service (other 
than service described in paragraph (3)(A)) performed'' for ``Service 
performed'' in introductory provisions.
    Subsec. (p). Pub. L. 99-272, Sec. 13205(b)(1), amended subsec. (p) 
generally. Prior to amendment, subsec. (p) read as follows: ``For 
purposes of sections 426 and 426-1 of this title, the term `medicare 
qualified Federal employment' means any service which would constitute 
`employment' as defined in subsection (a) of this section but for the 
application of the provisions of subsection (a)(5) of this section.''
    Subsec. (p)(2)(E). Pub. L. 99-514, Sec. 1895(b)(18)(B), added 
subpar. (E).
    Subsec. (p)(4)(B). Pub. L. 99-514, Sec. 1895(b)(19), struck out 
quotation marks before ``(A)''.
    1985--Subsec. (a)(5)(B)(i)(V). Pub. L. 99-221 added subcl. (V).
    1984--Subsec. (a). Pub. L. 98-369, Sec. 2661(j), struck out the 
second comma after ``such affiliate''.
    Subsec. (a)(1). Pub. L. 98-369, Sec. 2663(a)(7)(A), struck out ``(A) 
under contracts entered into in accordance with title V of the 
Agricultural Act of 1949, as amended, or (B)''.
    Subsec. (a)(5)(B). Pub. L. 98-369, Sec. 2601(a)(1), in amending 
subpar. (B) generally, substituted ``(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,'' for ``(i) has been continuously in the employ of the 
United States or an instrumentality thereof since December 31, 1983 (and 
for this purpose an individual who returns to the performance of such 
service after being separated therefrom following a previous period of 
such service shall nevertheless be considered upon such return as having 
been continuously in the employ of the United States or an 
instrumentality thereof, regardless of whether the period of such 
separation began before, on, or after December 31, 1983, if the period 
of such separation does not exceed 365 consecutive days),'', added 
subcls. (II) to (IV), and reenacted cl. (ii).
    Subsec. (a)(5)(C) to (F). Pub. L. 98-369, Sec. 2601(a)(2)(A), (B), 
in provisions following ``except that this paragraph shall not apply 
with respect to--'' redesignated cls. (i), (ii), (iii), and (iv) as 
subpars. (C), (D), (E), and (F), respectively, and redesignated former 
subcls. (I), (II), and (III) as cls. (i), (ii), and (iii), respectively, 
of the redesignated subpar. (D).
    Subsec. (a)(5)(G). Pub. L. 98-369, Sec. 2601(a)(2)(A), (C), in 
provisions following ``except that this paragraph shall not apply with 
respect to--'' redesignated former cl. (v) as subpar. (G), and in 
subpar. (G) as so redesignated, designated the existing provisions of 
subpar. (G) as the introductory language and the first phrase of cl. (i) 
and added the remainder of cl. (i) following ``chapter 38 of title 5'', 
cls. (ii) and (iii), and the provisions following cl. (iii).
    Subsec. (a)(7)(D). Pub. L. 98-369, Sec. 2663(a)(7)(B), realigned 
margins of subpar. (D).
    Subsec. (a)(8). Pub. L. 98-369, Sec. 2603(a)(1), designated existing 
provisions as subpar. (A), substituted ``this subparagraph'' for ``this 
paragraph'', and added subpar. (B).
    Subsec. (a)(9). Pub. L. 98-369, Sec. 2663(a)(7)(C), substituted 
``section 3231 of the Internal Revenue Code of 1954'' for ``section 1532 
of the Internal Revenue Code of 1939''.
    Subsec. (a)(10)(B). Pub. L. 98-369, Sec. 2663(j)(3)(A)(i), struck 
out ``of Health, Education, and Welfare'' after ``Secretary''.
    Subsec. (a)(19). Pub. L. 98-369, Sec. 2663(a)(7)(D), struck out the 
comma after ``; or''.
    Subsec. (l)(2). Pub. L. 98-369, Sec. 2663(a)(7)(E), substituted 
``paragraph (21) of section 101 of title 38'' for ``section 102 of the 
Servicemen's and Veterans' Survivor Benefits Act'' and ``paragraph (22) 
of such section'' for ``such section''.
    Subsec. (l)(3). Pub. L. 98-369, Sec. 2663(a)(7)(F), substituted 
``paragraph (23) of such section 101'' for ``such section 102''.
    Subsec. (l)(4)(A). Pub. L. 98-369, Sec. 2663(j)(3)(A)(i), struck out 
``of Health, Education, and Welfare'' after ``Secretary''.
    Subsec. (m). Pub. L. 98-369, Sec. 2663(a)(7)(G)(i), (ii), in 
provisions preceding par. (1), substituted ``a reserve component as 
defined in section 101(27) of title 38'' for ``a reserve component of a 
uniformed service as defined in section 102(3) of the Servicemen's and 
Veterans' Survivor Benefits Act'' and inserted reference to the National 
Oceanic and Atmospheric Administration Corps.
    Subsec. (m)(5). Pub. L. 98-369, Sec. 2663(a)(7)(G)(iii), substituted 
``military, naval, or air'' for ``military or naval'' wherever 
appearing.
    Subsec. (m)(5)(B). Pub. L. 98-369, Sec. 2663(a)(7)(G)(iv), 
substituted ``Military Selective Service Act'' for ``Universal Military 
Training and Service Act''.
    1983--Subsec. (a). Pub. L. 98-21, Sec. 322(a)(1), added cl. (C) and 
struck out ``either'' before ``A'' in provisions preceding par. (1).
    Pub. L. 98-21, Sec. 321(b), amended cl. (B) in provisions preceding 
par. (1) generally, substituting reference to section 3121(l)(8) of the 
Internal Revenue Code of 1954 for reference to section 3121(l) of such 
Code ``an American employer'' for ``a domestic corporation (as 
determined in accordance with section 7701 of the Internal Revenue Code 
of 1954)'', and ``affiliate'' for ``subsidiary'' after ``with respect to 
such''.
    Pub. L. 98-21, Sec. 323(a)(2), substituted ``a citizen or resident 
of the United States'' for ``a citizen of the United States'' in cl. (B) 
in provisions preceding par. (1).
    Subsec. (a)(5). Pub. L. 98-21, Sec. 101(a)(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 1410 of 
the Internal Revenue Code of 1939, by virtue of any provision of law 
which specifically refers to such section in granting such exemption;''.
    Subsec. (a)(6). Pub. L. 98-21, Sec. 101(a)(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 Production and Marketing 
    Administration;
        ``(iv) service performed by a civilian employee, not compensated 
    from funds appropriated by the Congress, in the Army and Air Force 
    Exchange Service, Army and Air Force Motion Picture Service, Navy 
    Exchanges, Marine Corps Exchanges, or other activities, conducted by 
    an instrumentality of the United States subject to the jurisdiction 
    of the Secretary of Defense, at installations of the Department of 
    Defense for the comfort, pleasure, contentment, and mental and 
    physical improvement of personnel of such Department; or
        ``(v) service performed by a civilian employee, not compensated 
    from funds appropriated by the Congress, in the Coast Guard 
    Exchanges or other activities, conducted by an instrumentality of 
    the United States subject to the jurisdiction of the Secretary of 
    Transportation, at installations of the Coast Guard for the comfort, 
    pleasure, contentment, and mental and physical improvement of 
    personnel of the Coast Guard;
    ``(C) Service performed in the employ of the United States or in the 
employ of any instrumentality of the United States, if such service is 
performed--
        ``(i) as the President or Vice President of the United States or 
    as a Member, Delegate, or Resident Commissioner of or to the 
    Congress;
        ``(ii) in the legislative branch;
        ``(iii) in a penal institution of the United States by an inmate 
    thereof;
        ``(iv) by any individual as an employee included under section 
    5351(2) of title 5, other than as a medical or dental intern or a 
    medical or dental resident in training;
        ``(v) by any individual as an employee serving on a temporary 
    basis in case of fire, storm, earthquake, flood, or other similar 
    emergency; or
        ``(vi) by any individual to whom subchapter III of chapter 83 of 
    title 5 does not apply because such individual is subject to another 
    retirement system (other than the retirement system of the Tennessee 
    Valley Authority);''.
    Subsec. (a)(8). Pub. L. 98-21, Sec. 102(a), struck out subpar. (A) 
designation, struck out subpar. (B) which had related to service 
performed by employees of nonprofit organizations, and substituted 
``this paragraph'' for ``this subparagraph''.
    Subsec. (p). Pub. L. 98-21, Sec. 101(a)(2), struck out designations 
for pars. (1) and (2) and struck out par. (1) which related to 
application of the provisions of subparagraph (A), (B), or (C)(i), (ii), 
or (vi) of subsection (a)(6) of this section.
    Subsec. (q). Pub. L. 97-448 redesignated subsec. (p), relating to 
treatment of real estate agents and direct sellers, as (q).
    1982--Subsec. (p). Pub. L. 97-248, Sec. 269(b), added subsec. (p) 
relating to treatment of real estate agents and direct sellers.
    Pub. L. 97-248, Sec. 278(b)(1), added subsec. (p) relating to 
medicare qualified Federal employment.
    1978--Subsec. (a)(6)(B)(v). Pub. L. 95-600 substituted ``Secretary 
of Transportation'' for ``Secretary of the Treasury''.
    1977--Subsec. (a)(10). Pub. L. 95-216, Sec. 351(a)(3)(B), struck out 
subpar. (A) which related to service performed in the employ of any 
exempt organization under section 101 of the Internal Revenue Code of 
1939, and designated existing provisions of subpar. (B) as entire 
subsec. (a)(10) and, as so designated, redesignated cls. (i) and (ii) as 
subpars. (A) and (B).
    Subsecs. (a)(17)(A), (f)(4)(B). Pub. L. 95-216, Sec. 351(a)(1), 
substituted ``year'' for ``quarter''.
    1976--Subsec. (a)(8)(B). Pub. L. 94-563 inserted ``(or deemed to 
have been so filed under paragraph (4) or (5) of such section 3121(k))'' 
after ``section 3121(k) of the Internal Revenue Code of 1954'' in 
provisions preceding cl. (i), inserted ``(or deemed to have been 
filed)'' after ``filed'' in cls. (i), (ii), and (iii), and substituted 
``is (or is deemed to be) in effect'' for ``is in effect'' in provisions 
following cl. (iii).
    Subsec. (a)(20). Pub. L. 94-455 added par. (20).
    1974--Subsec. (l)(4)(A). Pub. L. 93-445 substituted ``section 
231b(i) of title 45'' for ``section 228c-1 of title 45'' and struck out 
``, as provided in section 228c-1(p)(2) of title 45'' after ``notify the 
Secretary of Health, Education, and Welfare''.
    1972--Subsec. (a)(7)(E). Pub. L. 92-603, Sec. 128(a), added subpar. 
(E).
    Subsec. (a)(8)(A). Pub. L. 92-603, Sec. 123(a)(1), inserted 
provisions referring to the election of coverage under section 3121(r) 
of the Internal Revenue Code of 1954.
    Subsec. (a)(10)(B). Pub. L. 92-603, Sec. 129(a)(1), designated 
existing provisions as cl. (i) and added cl. (ii).
    1968--Subsec. (a)(3)(B). Pub. L. 90-248, Sec. 123(a), inserted 
exception provision including cls. (i) to (iii).
    Subsec. (a)(6)(C)(iv). Pub. L. 90-248, Sec. 403(a)(1), substituted 
reference to section 5351(2) of title 5 for former section 1052 of title 
5.
    Subsec. (a)(6)(C)(vi). Pub. L. 90-248, Sec. 403(a)(2), substituted 
``subchapter III of chapter 83 of title 5'' for ``the Civil Service 
Retirement Act''.
    Subsec. (a)(7)(D)(ii). Pub. L. 90-248, Sec. 403(a)(3), substituted 
reference to section 5351(2) of title 5 for former section 1052 of title 
5.
    1965--Subsec. (a)(6)(C)(iv). Pub. L. 89-97, Sec. 311(a)(3), inserted 
``, other than as a medical or dental intern or a medical or dental 
resident in training''.
    Subsec. (a)(7)(D). Pub. L. 89-97, Sec. 317(a)(3), added subpar. (D).
    Subsec. (a)(13). Pub. L. 89-97, Sec. 311(a)(4), struck out from 
definition of employment the exclusion of service performed as an intern 
in the employ of a hospital by an individual who has completed a four 
years' course in a medical school chartered or approved pursuant to 
State law.
    1961--Subsec. (a)(19). Pub. L. 87-256 added par. (19).
    Subsec. (o). Pub. L. 87-293 added subsec. (o).
    1960--Subsec. (a)(3). Pub. L. 86-778, Sec. 104(a), designated 
existing provisions as cl. (A), struck out provisions which related to 
service performed by an individual in the employ of his son or daughter, 
and added cl. (B).
    Subsec. (a)(7). Pub. L. 86-778, Sec. 103(c), excluded service in the 
employ of the Government of Guam or the Government of American Samoa or 
any political subdivision thereof, or of any instrumentality of any one 
or more of the foregoing which is wholly owned thereby, performed by an 
officer or employee thereof.
    Subsec. (a)(18). Pub. L. 86-778, Sec. 103(d), added par. (18).
    Subsec. (h). Pub. L. 86-778, Sec. 103(e), included Guam and American 
Samoa.
    Pub. L. 86-624 substituted ``includes the District of Columbia and'' 
for ``includes Hawaii, the District of Columbia, and''.
    Subsec. (i). Pub. L. 86-778, Sec. 103(f), included Guam and American 
Samoa.
    Pub. L. 86-624 struck out ``Hawaii,'' before ``the District of 
Columbia.''
    Subsecs. (j) to (o). Pub. L. 86-778, Sec. 103(j)(2)(A), (B), 
repealed subsec. (j) and redesignated subsecs. (l) to (o) as (k) to (n), 
respectively.
    1959--Subsec. (a)(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.
    Subsecs. (h), (i). Pub. L. 86-70 struck out ``Alaska,'' before 
``Hawaii''.
    1958--Subsec. (a)(1). Pub. L. 85-840, Sec. 311(a), struck out 
provisions which excluded from coverage service performed in connection 
with the production or harvesting of any commodity defined as an 
agricultural commodity in section 1141j(g) of title 12.
    Subsec. (a)(8)(B). Pub. L. 85-840, Sec. 312(a), substituted 
references to the Internal Revenue Code of 1954 for references to the 
Internal Revenue Code of 1939, and inserted provisions making 
subparagraph inapplicable to service performed during the period for 
which a certificate is in effect if such service is performed by an 
employee who, after the calendar quarter in which the certificate was 
filed with respect to a group described in section 3121(k)(1)(E) of the 
Internal Revenue Code of 1954 became a member of such group, and making 
subparagraph applicable with respect to service performed by an employee 
as a member of a group described in section 3121(k)(1)(E) with respect 
to which no certificate is in effect.
    1956--Subsec. (a)(1)(B). Act Aug. 1, 1956, ch. 836, Sec. 104(a), 
excluded from coverage service performed by foreign agricultural workers 
lawfully admitted on a temporary basis from any foreign country or 
possession thereof.
    Subsec. (a)(6)(B)(ii). Act Aug. 1, 1956, ch. 836, Sec. 104(b)(1), 
included service performed in the employ of a Federal Home Loan Bank.
    Subsec. (a)(6)(C)(vi). Act Aug. 1, 1956, ch. 836, Sec. 104(b)(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. (a)(16), (17). Act Aug. 1, 1956, ch. 836, Secs. 104(c)(1), 
121(c), added pars. (16) and (17).
    Subsecs. (m), (n). Act Aug. 1, 1956, ch. 837, added subsecs. (m) and 
(n).
    Subsec. (o). Act Aug. 1, 1956, ch. 836, Sec. 105(b), added subsec. 
(o).
    1954--Subsec. (a)(B). Act Sept. 1, 1954, Sec. 101(m), included 
within definition of ``employment'' service performed outside the United 
States by citizens of the United States as employees for foreign 
subsidiaries of domestic corporations under certain conditions.
    Subsec. (a)(1). Act Sept. 1, 1954, Sec. 101(a)(4), removed specific 
exception from employment of services performed in connection with the 
ginning of cotton, and added an exception for services performed by West 
Indian agricultural workers lawfully admitted to the United States on a 
temporary basis.
    Subsec. (a)(3). Act Sept. 1, 1954, Sec. 101(a)(5), redesignated par. 
(4) as (3) and struck out former par. (3).
    Subsec. (a)(4). Act Sept. 1, 1954, Sec. 101(a)(5), (b), redesignated 
par. (5) as (4), and made the exclusion with respect to services on non-
American vessels or aircraft applicable only if the individual is not a 
United States citizen or the employer is not an American employer. 
Former par. (4) redesignated (3).
    Subsec. (a)(5). Act Sept. 1, 1954, Sec. 101(a)(5), redesignated par. 
(6) as (5). Former par. (5) redesignated (4).
    Subsec. (a)(6)(B). Act Sept. 1, 1954, Sec. 101(a)(5), (c)(1)(A), 
redesignated par. (7) as (6), and inserted ``by an individual'' after 
``Service performed'' and ``and if such service is covered by a 
retirement system established by such instrumentality;'' after 
``December 31, 1950.''
    Subsec. (a)(6)(B)(v). Act Sept. 1, 1954, Sec. 101(a)(5), (c)(1)(A), 
redesignated par. (7) as (6), and added cl. (v).
    Subsec. (a)(6)(C). Act Sept. 1, 1954, Sec. 101(a)(5), (c)(2), 
redesignated par. (7) as (6), and struck out exception from coverage for 
services in the following categories; temporary employees in the Post 
Office Department field service; temporary census-taking employees of 
the Bureau of the Census; Federal employees paid on a contract or fee 
basis; Federal employees receiving compensation of $12 a year or less; 
certain consular agents; individuals employed under Federal unemployment 
relief programs; and members of State, county, or community committees 
under the Production and Marketing Administration and similar bodies, 
unless such bodies are composed exclusively of full-time Federal 
employee and limited the exclusion of inmates or patients of United 
States institutions to inmates of penal institutions.
    Subsec. (a)(7) to (17). Act Sept. 1, 1954, Sec. 101(a)(5), (e), 
struck out par. (15) and redesignated pars. (7) to (14), (16), and (17) 
as (6) to (15), respectively.
    Subsec. (k)(3)(C). Act Sept. 1, 1954, Sec. 101(f), struck out 
requirement that services of homeworkers be subject to State licensing 
laws in order to constitute covered employment.
    1951--Subsec. (a)(1)(C). Act Oct. 31, 1949, Sec. 505(a), as added by 
act July 12, 1951, added subpar. (C).
    1950--Act Aug. 28, 1950, substituted a new section 410 for former 
section 410.

                         Change of Name

    ``United States magistrate judge'' substituted for ``United States 
magistrate'' in subsec. (a)(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.
    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 the Environmental Science Services 
Administration changed to Commissioned Officer Corps of National Oceanic 
and Atmospheric Administration, see Reorg. Plan No. 4 of 1970, 
Sec. 4(d), eff. Oct. 3, 1970, 35 F.R. 15627, 84 Stat. 2090, set out in 
the Appendix to Title 5.


                    Effective Date of 1998 Amendment

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


                    Effective Date of 1997 Amendment

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


                    Effective Date of 1996 Amendment

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


                    Effective Date of 1994 Amendments

    Amendment by Pub. L. 103-387 applicable to services performed after 
Dec. 31, 1994, see section 2(a)(3)(B) of Pub. L. 103-387, set out as a 
note under section 3102 of Title 26, Internal Revenue Code.
    Amendment by section 107(a)(4) 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 this title.
    Section 303(e) of Pub. L. 103-296 provided that: ``The amendments 
made by subsections (a), (b), and (c) [amending this section, section 
418 of this title, and section 3121 of Title 26, Internal Revenue Code] 
shall apply with respect to service performed on or after January 1, 
1995.''
    Amendment by section 319(b)(1), (3) 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 Title 26, 
Internal Revenue Code.
    Amendment by section 320(b) 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 Title 26.


                    Effective Date of 1992 Amendment

    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.


                    Effective Date of 1990 Amendment

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


                    Effective Date of 1989 Amendment

    Amendment by Pub. L. 101-239 applicable with respect to any 
agreement in effect under section 3121(l) of Title 26, Internal Revenue 
Code, 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 Title 26.


                    Effective Date of 1988 Amendment

    Amendment by section 1001(d)(2)(E) 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 
Title 26, Internal Revenue Code.
    Amendment by section 8015(b)(1) of Pub. L. 100-647 applicable as if 
such amendment had been included or reflected in section 304 of Federal 
Employees' Retirement System Act of 1986, Pub. L. 99-335, at the time of 
its enactment (June 6, 1986), see section 8015(b)(3) of Pub. L. 100-647, 
set out as a note under section 3121 of Title 26.
    Amendment by section 8015(c)(1) of Pub. L. 100-647 applicable to any 
individual only upon the performance by such individual of service 
described in subpar. (C), (D), (E), (F), (G), or (H) of subsec. (a)(5) 
of this section on or after Nov. 10, 1988, see section 8015(c)(3) of 
Pub. L. 100-647, set out as a note under section 3121 of Title 26.
    Amendment by section 8016(a)(4)(B), (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 Title 26, as added or 
amended by a provision of a particular Public Law which is so referred 
to, effective as though included or reflected in the relevant provisions 
of that Public Law at the time of its enactment, see section 8016(b) of 
Pub. L. 100-647, set out as a note under section 3111 of Title 26.


                    Effective Date of 1987 Amendment

    Amendment by section 9001(a)(1) of Pub. L. 100-203 applicable with 
respect to remuneration paid after Dec. 31, 1987, see section 9001(d) of 
Pub. L. 100-203, set out as a note under section 3121 of Title 26, 
Internal Revenue Code.
    Amendment by section 9004(a) of Pub. L. 100-203 applicable with 
respect to remuneration paid after Dec. 31, 1987, see section 9004(c) of 
Pub. L. 100-203, set out as a note under section 3121 of Title 26.
    Amendment by section 9005(a) of Pub. L. 100-203 applicable with 
respect to remuneration paid after Dec. 31, 1987, see section 9005(c) of 
Pub. L. 100-203, set out as a note under section 3121 of Title 26.


                    Effective Date of 1986 Amendments

    Amendment by section 1883(a)(4) of Pub. L. 99-514 effective Oct. 22, 
1986, see section 1883(f) of Pub. L. 99-514, set out as a note under 
section 402 of this title.
    Amendment by section 1895(b)(18)(B) of Pub. L. 99-514 applicable to 
services performed after Mar. 31, 1986, see section 1895(b)(18)(C) of 
Pub. L. 99-514, set out as a note under section 3121 of Title 26, 
Internal Revenue Code.
    Amendment by section 1895(b)(19) of Pub. L. 99-514 effective, except 
as otherwise provided, as if included in enactment of the Consolidated 
Omnibus Budget Reconciliation Act of 1985, Pub. L. 99-272, see section 
1895(e) of Pub. L. 99-514, set out as a note under section 162 of Title 
26.
    Section 13205(d)(2) of Pub. L. 99-272 provided that:
    ``(A) In general.--The amendments made by subsection (b) [amending 
this section and sections 426, 426-1, and 1395c of this title] shall be 
effective after March 31, 1986, and the amendments made by paragraph (3) 
of that subsection [subsection does not contain a paragraph (3)] shall 
apply to services performed (for medicare qualified government 
employment) after that date.
    ``(B) Treatment of certain disabilities.--For purposes of 
establishing entitlement to hospital insurance benefits under part A of 
title XVIII of the Social Security Act [section 1395c et seq. of this 
title] pursuant to the amendments made by subsection (b), no individual 
may be considered to be under a disability for any period beginning 
before April 1, 1986.''


                    Effective Date of 1985 Amendment

    Section 3(c) of Pub. L. 99-221 provided that: ``The amendments made 
by subsection (b) [amending this section and section 3121 of Title 26, 
Internal Revenue Code] apply to any return to the performance of service 
in the employ of the United States, or of an instrumentality thereof, 
after 1983.''


                    Effective Date of 1984 Amendment

    Section 2601(f) of Pub. L. 98-369 provided that: ``Except as 
provided in subsection (d) [set out as a Qualification and 
Requalification of Federal Employees for Benefits note below], the 
amendments made by subsections (a) and (b) [amending this section and 
section 3121 of Title 26, Internal Revenue Code] (and provisions of 
subsection (e) [set out as a Services Performed for Nonprofit 
Organizations by Federal Employees note below]) shall be effective with 
respect to service performed after December 31, 1983.''
    Section 2603(e) of Pub. L. 98-369 provided that: ``The amendments 
made by this section [amending this section and section 411 of this 
title and sections 1402 and 3121 of Title 26 and enacting provisions set 
out as a note under section 3121 of Title 26] shall apply to service 
performed after December 31, 1983.''
    Amendment by section 2661(j) of Pub. L. 98-369 effective as though 
included in the enactment of the Social Security Amendments of 1983, 
Pub. L. 98-21, see section 2664(a) of Pub. L. 98-369, set out as a note 
under section 401 of this title.
    Amendment by section 2663(a)(7), (j)(3)(A)(i) 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 this 
title.


                    Effective Date of 1983 Amendment

    Amendment by section 101(a) of Pub. L. 98-21 effective with respect 
to service performed after Dec. 31, 1983, see section 101(d) of Pub. L. 
98-21, as amended, set out as a note under section 3121 of Title 26, 
Internal Revenue Code.
    Amendment by section 102(a) of Pub. L. 98-21 effective with respect 
to service performed after Dec. 31, 1983, see section 102(c) of Pub. L. 
98-21, set out as a note under section 3121 of Title 26.
    Amendment by section 321(b) 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 Title 26.
    Amendment by section 322(a)(1) of Pub. L. 98-21 effective in taxable 
years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 
98-21, set out as a note under section 3121 of Title 26.
    Amendment by section 323(a)(2) of Pub. L. 98-21 applicable to 
remuneration paid after Dec. 31, 1983, see section 323(c)(1) of Pub. L. 
98-21, set out as a note under 3121 of Title 26.


                    Effective Date of 1982 Amendment

    Amendment by section 269(b) of Pub. L. 97-248 applicable to services 
performed after Dec. 31, 1982, see section 269(e)(1) of Pub. L. 97-248, 
set out as an Effective Date note under section 3508 of Title 26, 
Internal Revenue Code.
    Amendment by section 278(b)(1) of Pub. L. 97-248 effective on and 
after Jan. 1, 1983, see section 278(c)(2)(A) of Pub. L. 97-248, set out 
as a note under section 426 of this title.


                    Effective Date of 1978 Amendment

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


                    Effective Date of 1977 Amendment

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


                    Effective Date of 1976 Amendment

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


                    Effective Date of 1974 Amendment

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


                    Effective Date of 1972 Amendment

    Section 128(c) of Pub. L. 92-603 provided that: ``The amendments 
made by this section [amending this section and section 3121 of Title 
26, Internal Revenue Code] shall apply with respect to service performed 
on and after the first day of the first calendar quarter which begins on 
or after the date of the enactment of this Act [Oct. 30, 1972].''
    Section 129(b) of Pub. L. 92-603 provided that: ``The amendments 
made by subsection (a) [amending this section and section 3121 of Title 
26] shall apply to services performed after December 31, 1972.''


                    Effective Date of 1968 Amendment

    Section 123(c) of Pub. L. 90-248 provided that: ``The amendments 
made by this section [amending this section and section 3121 of Title 
26, Internal Revenue Code] shall apply with respect to services 
performed after December 31, 1967.''


                    Effective Date of 1965 Amendment

    Section 311(c) of Pub. L. 89-97 provided that: ``The amendments made 
by paragraphs (1) and (2) of subsection (a) [amending section 411 of 
this title], and by paragraphs (1), (2), and (3) of subsection (b) 
[amending section 1402 of Title 26, Internal Revenue Code], shall apply 
only with respect to taxable years ending on or after December 31, 1965. 
The amendments made by paragraphs (3) and (4) of subsection (a) 
[amending this section], and by paragraphs (4) and (5) of subsection (b) 
[amending section 3121 of Title 26], shall apply only with respect to 
services performed after 1965.''
    Section 317(g) of Pub. L. 89-97 provided that: ``The amendments made 
by this section [amending this section and sections 3121, 3125, 6205, 
and 6413 of Title 26, Internal Revenue Code] shall apply with respect to 
service performed after the calendar quarter in which this section is 
enacted and after the calendar quarter in which the Secretary of the 
Treasury receives a certification from the Commissioners of the District 
of Columbia expressing their desire to have the insurance system 
established by title II (and part A of title XVIII) of the Social 
Security Act [this subchapter and part A of subchapter XVIII of this 
chapter] extended to the officers and employees coming under the 
provisions of such amendments.''


                    Effective Date of 1961 Amendments

    Amendment by Pub. L. 87-293 applicable with respect to service 
performed after Sept. 22, 1961, but in the case of persons serving under 
the Peace Corps agency established by executive order applicable with 
respect to service performed on or after the effective date of 
enrollment, see section 202(c) of Pub. L. 87-293, set out as a note 
under section 3121 of Title 26, Internal Revenue Code.
    Amendment by Pub. L. 87-256 applicable with respect to service 
performed after Dec. 31, 1961, see section 110(h)(3) of Pub. L. 87-256, 
set out as a note under section 3121 of Title 26.


                    Effective Date of 1960 Amendments

    Amendment by section 103(c) 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, 
this subchapter, extended to the officers and employees of such 
Government and such political subdivisions and instrumentalities, and 
(2) service in the employ of the Government of American Samoa or any 
political subdivision thereof or any instrumentality of any one or more 
of the foregoing wholly owned thereby, which is performed after 1960 and 
after the calendar quarter in which the Secretary of the Treasury 
receives a certification by the Governor of American Samoa that the 
Government of American Samoa desires to have the insurance system 
established by this subchapter extended to the officers and employees of 
such Government and such political subdivisions and instrumentalities, 
see section 103(v)(1), (2) of Pub. L. 86-778, set out as a note under 
section 402 of this title.
    Amendment by section 103(d) 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 this title.
    Amendment by section 103(e), (f) of Pub. L. 86-778 applicable only 
with respect to service performed after 1960, except that insofar as the 
carrying on of a trade or business (other than performance of service as 
an employee) is concerned, the amendment shall be applicable only in the 
case of taxable years beginning after 1960, see section 103(v)(1), (3) 
of Pub. L. 86-778, set out as a note under section 402 of this title.
    Amendment by section 103(j)(2)(A), (B) of Pub. L. 86-778 effective 
Sept. 13, 1960, see section 103(v)(1), (3) of Pub. L. 86-778, set out as 
a note under section 402 of this title.
    Section 104(c) of Pub. L. 86-778 provided that: ``The amendments 
made by subsections (a) and (b) [amending this section and section 3121 
of Title 26, Internal Revenue Code] shall apply only with respect to 
services performed after 1960.''
    Amendment by Pub. L. 86-624 effective Aug. 21, 1959, see section 
47(f) of Pub. L. 86-624, set out as a note under section 201 of this 
title.


                    Effective Date of 1959 Amendments

    Amendment by Pub. L. 86-168 effective Jan. 1, 1960, see section 
203(c) of Pub. L. 86-168.
    Amendment by Pub. L. 86-70 effective Jan. 3, 1959, see section 47(d) 
of Pub. L. 86-70.


                    Effective Date of 1958 Amendment

    Section 311(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 312(b) of Pub. L. 85-840, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``The amendment 
made by subsection (a) [amending this section] shall apply with respect 
to certificates filed under section 3121(k)(1) of the Internal Revenue 
Code of 1986 [formerly I.R.C. 1954] [section 3121(k)(1) of Title 26, 
Internal Revenue Code] after the date of enactment of this Act [Aug. 28, 
1958].''


                    Effective Date of 1956 Amendments

    Amendment by act Aug. 1, 1956, ch. 837, effective Jan. 1, 1957, see 
section 603(a) of act Aug. 1, 1956.
    Section 104(i) of act Aug. 1, 1956, ch. 836, as amended by Pub. L. 
92-603, title I, Sec. 125(b), Oct. 30, 1972, 86 Stat. 1357, provided 
that:
    ``(1) The amendment made by subsection (a) [amending this section] 
shall apply with respect to service performed after 1956. The amendments 
made by paragraph (1) of subsection (c) [amending this section] shall 
apply with respect to service performed after 1954. The amendment made 
by paragraph (2) of subsection (c) [amending section 411 of this title] 
shall apply with respect to taxable years ending after 1955. The 
amendment made by paragraph (3) of subsection (c) [amending section 411 
of this title] shall apply with respect to taxable years ending after 
1954. The amendment made by subsection (d) [amending section 411 of this 
title] shall apply with respect to taxable years ending after 1955. The 
amendment made by subsection (h) [amending section 411 of this title] 
shall apply with respect to the same taxable years with respect to which 
the amendment made by section 201(g) of this Act [amending section 1402 
of Title 26, Internal Revenue Code] applies.
    ``(2)(A) Except as provided in subparagraphs (B) and (C), the 
amendments made by subsection (b) [amending this section] shall apply 
only with respect to service performed after June 30, 1957, and only 
if--
        ``(i) [Repealed. Pub. L. 92-603, title I, Sec. 125(b), Oct. 30, 
    1972, 86 Stat. 1357.]
        ``(ii) in the case of the amendment made by paragraph (2) of 
    such subsection [amending this section], the conditions prescribed 
    in subparagraph (C) are met.
    ``(B) [Repealed. Pub. L. 92-603, title I, Sec. 125(b), Oct. 30, 
1972, 86 Stat. 1357.]
    ``(C) The amendment made by paragraph (2) of subsection (b) 
[amending this section] shall be effective only if--
        ``(i) the Board of Directors of the Tennessee Valley Authority 
    submits to the Secretary of Health, Education, and Welfare, and the 
    Secretary approves, before July 1, 1957, a plan, with respect to 
    employees of the Tennessee Valley Authority, for the coordination, 
    on an equitable basis, of the benefits provided by the retirement 
    system applicable to such employees with the benefits provided by 
    title II of the Social Security Act [this subchapter]; and
        ``(ii) such plan specifies, as the effective date of the plan, 
    July 1, 1957, or the first day of a prior calendar quarter beginning 
    not earlier than January 1, 1956. If the plan specifies as the 
    effective date of the plan a day before July 1, 1957, the amendment 
    made by paragraph (2) of subsection (b) [amending this section] 
    shall apply with respect to service performed on or after such 
    effective date; except that, if such effective date is prior to the 
    day on which the Secretary approves the plan, such amendment shall 
    not apply with respect to service performed, prior to the day on 
    which the Secretary approves the plan, by an individual who is not 
    an employee of the Tennessee Valley Authority on such day.
    ``(D) The Secretary of Health, Education, and Welfare shall, on or 
before July 31, 1957, submit a report to the Congress setting forth the 
details of any plan approved by him under subparagraph (B) or (C).''
    Amendment by section 105(b) of act Aug. 1, 1956, ch. 836, applicable 
with respect to service performed after 1956, see section 105(d) of such 
act Aug. 1, 1956, set out as a note under section 409 of this title.


                    Effective Date of 1954 Amendment

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


                    Effective Date of 1950 Amendment

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


                             Line Item Veto

    Section 642(d)(1) 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).


      Repeals: Amendments and Application of Amendments Unaffected

    Section 202(b)(1) 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.


           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 Title 26, 
Internal Revenue Code.


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

    Section 2601(c) of Pub. L. 98-369, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``For purposes of 
section 210(a)(5)(G) of the Social Security Act [subsec. (a)(5)(G) of 
this section] and section 3121(b)(5)(G) of the Internal Revenue Code of 
1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)(G)], an individual 
shall not be considered to be subject to subchapter III of chapter 83 of 
title 5, United States Code, or to another retirement system established 
by a law of the United States for employees of the Federal Government 
(other than for members of the uniformed services), if he is 
contributing a reduced amount by reason of the Federal Employees' 
Retirement Contribution Temporary Adjustment Act of 1983 [Pub. L. 98-
168, title II, Nov. 29, 1983, 97 Stat. 1106, set out as a note under 
section 8331 of Title 5, Government Organization and Employees].''


   Qualification and Requalification of Federal Employees for Benefits

    Section 2601(d) of Pub. L. 98-369, as amended by Pub. L. 99-514, 
Sec. 2, title XVIII, Sec. 1883(a)(5)(A), Oct. 22, 1986, 100 Stat. 2916, 
provided that:
    ``(1) Any individual who--
        ``(A) was subject to subchapter III of chapter 83 of title 5, 
    United States Code, or to another retirement system established by a 
    law of the United States for employees of the Federal Government 
    (other than for members of the uniformed services), on December 31, 
    1983 (as determined for purposes of section 210(a)(5)(G) of the 
    Social Security Act [subsec. (a)(5)(G) of this section]), and
        ``(B)(i) received a lump-sum payment under section 8342(a) of 
    such title 5, or under the corresponding provision of the law 
    establishing the other retirement system described in subparagraph 
    (A), after December 31, 1983, and prior to June 15, 1984, or 
    received such a payment on or after June 15, 1984, pursuant to an 
    application which was filed in accordance with such section 8342(a) 
    or the corresponding provision of the law establishing such other 
    retirement system prior to that date, or
        ``(ii) otherwise ceased to be subject to subchapter III of 
    chapter 83 of title 5, United States Code, for a period after 
    December 31, 1983, to which section 210(a)(5)(G)(iii) of the Social 
    Security Act applies,
shall, if such individual again becomes subject to subchapter III of 
chapter 83 of title 5 (or effectively applies for coverage under such 
subchapter) after the date on which he last ceased to be subject to such 
subchapter but prior to, or within 30 days after, the date of the 
enactment of this Act [July 18, 1984], requalify for the exemption from 
social security coverage and taxes under section 210(a)(5) of the Social 
Security Act and section 3121(b)(5) of the Internal Revenue Code of 1986 
[formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)] as if the cessation of 
coverage under title 5 had not occurred.
    ``(2) An individual meeting the requirements of subparagraphs (A) 
and (B) of paragraph (1) who is not in the employ of the United States 
or an instrumentality thereof on the date of the enactment of this Act 
[July 18, 1984] may requalify for such exemptions in the same manner as 
under paragraph (1) if such individual again becomes subject to 
subchapter III of chapter 83 of title 5 (or effectively applies for 
coverage under such subchapter) within 30 days after the date on which 
he first returns to service in the legislative branch after such date of 
enactment, if such date (on which he returns to service) is within 365 
days after he was last in the employ of the United States or an 
instrumentality thereof.
    ``(3) If an individual meeting the requirements of subparagraphs (A) 
and (B) of paragraph (1) does not again become subject to subchapter III 
of chapter 83 of title 5 (or effectively apply for coverage under such 
subchapter) prior to the date of the enactment of this Act or within the 
relevant 30-day period as provided in paragraph (1) or (2), social 
security coverage and taxes by reason of section 210(a)(5)(G) of the 
Social Security Act and section 3121(b)(5)(G) of the Internal Revenue 
Code of 1986 shall, with respect to such individual's service in the 
legislative branch of the Federal Government, become effective with the 
first month beginning after such 30-day period.
    ``(4) The provisions of paragraphs (1) and (2) shall apply only for 
purposes of reestablishing an exemption from social security coverage 
and taxes, and do not affect the amount of service to be credited to an 
individual for purposes of title 5, United States Code.''
    [Section 1883(a)(5) of Pub. L. 99-514 provided in part that 
amendment of above note by section 1883(a)(5)(A) of Pub. L. 99-514 is 
effective July 18, 1984.]


   Services Performed for Nonprofit Organizations by Federal Employees

    Section 2601(e) of Pub. L. 98-369, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
    ``(1) For purposes of section 210(a)(5) of the Social Security Act 
[subsec. (a)(5) of this section] (as in effect in January 1983 and as in 
effect on and after January 1, 1984) and section 3121(b)(5) of the 
Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 
3121(b)(5)] (as so in effect), service performed in the employ of a 
nonprofit organization described in section 501(c)(3) of the Internal 
Revenue Code of 1986 [26 U.S.C. 501(c)(3)] by an employee who is 
required by law to be subject to subchapter III of chapter 83 of title 
5, United States Code, with respect to such service, shall be considered 
to be service performed in the employ of an instrumentality of the 
United States.
    ``(2) For purposes of section 203 of the Federal Employees' 
Retirement Contribution Temporary Adjustment Act of 1983 [section 203 of 
Pub. L. 98-168, set out as a note under section 8331 of Title 5, 
Government Organization and Employees], service described in paragraph 
(1) which is also `employment' for purposes of title II of the Social 
Security Act [this subchapter], shall be considered to be `covered 
service'.''


      Accrued Federal Retirement Entitlements; Reduction Prohibited

    Section 101(e) of Pub. L. 98-21 provided that: ``Nothing in this Act 
[see Short Title of 1983 Amendment note set out under section 1305 of 
this title] shall reduce the accrued entitlements to future benefits 
under the Federal Retirement System of current and retired Federal 
employees and their families.''


              Coverage of Federal Home Loan Bank Employees

    Section 125(a) of Pub. L. 92-603, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``The provisions 
of section 210(a)(6)(B)(ii) of the Social Security Act [subsec. 
(a)(6)(B)(ii) of this section] and section 3121(b)(6)(B)(ii) of the 
Internal Revenue Code of 1986 [formerly I.R.C. 1954] [section 
3121(b)(6)(B)(ii) of Title 26, Internal Revenue Code], insofar as they 
relate to service performed in the employ of a Federal home loan bank, 
shall be effective--
        ``(1) with respect to all service performed in the employ of a 
    Federal home loan bank on and after the first day of the first 
    calendar quarter which begins on or after the date of the enactment 
    of this Act [Oct. 30, 1972]; and
        ``(2) in the case of individuals who are in the employ of a 
    Federal home loan bank on such first day, with respect to any 
    service performed in the employ of a Federal home loan bank after 
    the last day of the sixth calendar year preceding the year in which 
    this Act is enacted [1972]; but this paragraph shall be effective 
    only if an amount equal to the taxes imposed by sections 3101 and 
    3111 of such Code [sections 3101 and 3111 of Title 26, Internal 
    Revenue Code] with respect to the services of all such individuals 
    performed in the employ of Federal home loan banks after the last 
    day of the sixth calendar year preceding the year in which this Act 
    is enacted [1972] are paid under the provisions of section 3122 of 
    such Code [section 3122 of Title 26] by July 1, 1973, or by such 
    later date as may be provided in an agreement entered into before 
    such date with the Secretary of the Treasury or his delegate for 
    purposes of this paragraph.''


  Covered Employment Not Counted Under Other Federal Retirement Systems

    Section 115 of act Sept. 1, 1954, which prohibited counting 
employment under other Federal retirement systems in determining 
eligibility for benefits under this subchapter, was repealed by Pub. L. 
91-630, Sec. 1, Dec. 31, 1970, 84 Stat. 1875. Section 2 of Pub. L. 91-
630 provided that such repeal shall not apply in the case of a person 
who, on Dec. 31, 1970, is receiving or is entitled to receive benefits 
under any retirement system established by the United States or any 
instrumentality thereof unless he requests, in writing, the office which 
administers his retirement system to apply it in this case, and that any 
additional benefits payable pursuant to such request shall commence on 
January 1, 1971.


                   Termination of War and Emergencies

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

                  Section Referred to in Other Sections

    This section is referred to in sections 401, 402, 403, 404, 405, 
409, 411, 415, 416, 417, 418, 424a, 426, 426-1, 426a, 429, 1395i, 1395i-
2, 1395x of this title; title 5 section 8402; title 10 section 1451; 
title 20 section 125; title 26 section 3121; title 33 section 857; title 
45 section 231q.
