§ 4071e. Deductions and withholdings from pay

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1986

   Pub. L. 96–465 title I § 856 · 94 Stat. 2071

   Enacted · 22 U.S.C. § 4071e

   Pub. L. 96–465, title I, § 856, as added Pub. L. 99–335, title IV, § 415, June 6, 1986, 100 Stat. 618

   Source evidence

   Code source credit
   Pub. L. 96–465, title I, § 856, as added Pub. L. 99–335, title IV, § 415, June 6, 1986, 100 Stat. 618

2. 1986

   Tax Reform Act of 1986

   Pub. L. 99–514 § 2 · 100 Stat. 2085

   Substituted · 22 U.S.C. § 4071e(a)

   Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.

   Enacted provision · exact public law section
   SEC. 2. INTERNAL REVENUE CODE OF 1986. (a) Redesignation of 1954 Code.— The Internal Revenue Title enacted August 16, 1954, as heretofore, hereby, or hereafter amended, may be cited as the “Internal Revenue Code of 1986”. (b) References in Laws, Etc.— Except when inappropriate, any reference in any law, Executive order, or other document— (1) to the Internal Revenue Code of 1954 shall include a reference to the Internal Revenue Code of 1986, and (2) to the Internal Revenue Code of 1986 shall include a reference to the provisions of law formerly known as the Internal Revenue Code of 1954.

3. 1997

   Balanced Budget Act of 1997

   Pub. L. 105–33 title VII § 7001(e)(1)(A) · 111 Stat. 251

   Amended · 22 U.S.C. § 4071e(a)

   Pub. L. 105–33 amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “The employing agency shall deduct and withhold from basic pay of each participant a percentage of basic pay equal to 7½ percent minus the percentage then in effect under section 3101(a) of title 26 (relating to the rate of tax for old age, survivors and disability insurance).”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 105–33 amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “The employing agency shall deduct and withhold from basic pay of each participant a percentage of basic pay equal to 7½ percent minus the percentage then in effect under section 3101(a) of title 26 (relating to the rate of tax for old age, survivors and disability insurance).”

   Enacted provision · exact public law section
   (A) In general.— Section 856(a) of the Foreign Service Act of 1980 (22 U.S.C. 4071e(a)) is amended to read as follows: “(a) (1) The employing agency shall deduct and withhold from the basic pay of each participant the applicable percentage of basic pay specified in paragraph (2) of this subsection minus the percentage then in effect under section 3101(a) of the Internal Revenue Code of 1986 (26 U.S.C. 3101(a)) (relating to the rate of tax for old age, survivors, and disability insurance). “(2) The applicable percentage under this subsection shall be as follows: “7.5 Before January 1, 1999. 7.75 January 1, 1999, to December 31, 1999. 7.9 January 1, 20C0, to December 31, 2000. 8 January 1, 2001, to December 31, 2002. 7.5 After December 31, 2002.”.

4. 2000

   Pub. L. 106–346 § 101(a)(tV)(s505)(e)(1) · 114 Stat. 1356

   Substituted · 22 U.S.C. § 4071e(a)(2)

   Pub. L. 106–346, in table, substituted item relating to applicable percentage after December 31, 2000, for items relating to applicable percentages from January 1, 2001, to December 31, 2002; and after December 31, 2002

   Source evidence

   Code amendment note
   Subsec. (a)(2). Pub. L. 106–346, in table, substituted item relating to applicable percentage after December 31, 2000, for items relating to applicable percentages from January 1, 2001, to December 31, 2002; and after December 31, 2002.

   Enacted provision · exact public law section
   (a) The provisions of the following bill are hereby enacted into law, H.R. 5394 of the 106th Congress, as introduced on October 5, 2000.

5. 2002

   Foreign Relations Authorization Act, Fiscal Year 2003

   Pub. L. 107–228 div. A title III § 322(b)(2) · 116 Stat. 1350

   Substituted · 22 U.S.C. § 4071e(a)(2)

   Pub. L. 107–228, in table, substituted item relating to applicable percentage after January 11, 2003, for item relating to applicable percentage after December 31, 2000

   Source evidence

   Code amendment note
   Subsec. (a)(2). Pub. L. 107–228, in table, substituted item relating to applicable percentage after January 11, 2003, for item relating to applicable percentage after December 31, 2000.

   Enacted provision · exact public law section
   (2) Individual deductions and withholdings.— Section 856(a)(2) of the Foreign Service Act of 1980 (22 U.S.C. 407 le(a)(2)) is amended by striking: “7.5 After December 31, 2000.” and inserting the following: “7.55 After January 11, 2003.”.

   Effective date note
   Amendment by Pub. L. 107–228 effective with the first pay period beginning on or after the date that is 90 days after Sept. 30, 2002, see section 322(c)(2) of Pub. L. 107–228, set out as a note under section 4045 of this title.

6. 2012

   Middle Class Tax Relief and Job Creation Act of 2012

   Pub. L. 112–96 title V § 5002(b) · 126 Stat. 156

   1. Amended · 22 U.S.C. § 4071e(a)(2)

      Pub. L. 112–96 designated existing provisions as subpar. (A)

   2. Substituted · 22 U.S.C. § 4071e(a)(2)

      Pub. L. 112–96 substituted “The applicable percentage for a participant other than a revised annuity participant” for “The applicable percentage under this subsection”

   3. Added · 22 U.S.C. § 4071e(a)(2)

      Pub. L. 112–96 added subpar. (B)

   Source evidence

   Code amendment note
   Subsec. (a)(2). Pub. L. 112–96 designated existing provisions as subpar. (A), substituted “The applicable percentage for a participant other than a revised annuity participant” for “The applicable percentage under this subsection”, and added subpar. (B).

   Enacted provision · exact public law section
   (b) Deductions and Withholdings From Pay.— Section 856(a)(2) of the Foreign Service Act of 1980 (22 U.S.C. 4071e(a)(2)) is amended— (1) by striking “The applicable percentage under this subsection” and inserting “(A) The applicable percentage for a participant other than a revised annuity participant”; and (2) by adding at the end the following: “(B) The applicable percentage for a revised annuity participant shall be as follows: “9.85After December 31, 2012”.

7. 2013

   Bipartisan Budget Act of 2013

   Pub. L. 113–67 § 402(b)(1) · 127 Stat. 1165

   Inserted · 22 U.S.C. § 4071e(a)(2)(A)

   Pub. L. 113–67, § 402(b)(1), inserted “or a further revised annuity participant” after “revised annuity participant”

   Source evidence

   Code amendment note
   Subsec. (a)(2)(A). Pub. L. 113–67, § 402(b)(1), inserted “or a further revised annuity participant” after “revised annuity participant”.

   Enacted provision · exact public law section
   (1) in subparagraph (A), by inserting “or a further revised annuity participant” after “revised annuity participant”; and

8. 2013

   Bipartisan Budget Act of 2013

   Pub. L. 113–67 § 402(b)(2) · 127 Stat. 1165

   Added · 22 U.S.C. § 4071e(a)(2)(C)

   Pub. L. 113–67, § 402(b)(2), added subpar. (C)

   Source evidence

   Code amendment note
   Subsec. (a)(2)(C). Pub. L. 113–67, § 402(b)(2), added subpar. (C).

   Enacted provision · exact public law section
   (2) by adding at the end the following: “(C) The applicable percentage for a further revised annuity participant shall be as follows: “11.15After December 31, 2013.”.

9 of 10 references resolved to an enrolled provision · 1 partial