Title 26 — Internal Revenue Code
Chapter 21 — Federal Insurance Contributions Act
§ 3122. Federal service
Statutory text
In the case of the taxes imposed by this chapter with respect to service performed in the employ of the United States or in the employ of any instrumentality which is wholly owned by the United States, including such service which is medicare qualified government employment (as defined in section 3121(u)(3)), including service, performed as a member of a uniformed service, to which the provisions of section 3121(m)(1) are applicable, and including service, performed as a volunteer or volunteer leader within the meaning of the Peace Corps Act, to which the provisions of section 3121(p) are applicable, the determination of the amount of remuneration for such service, and the return and payment of the taxes imposed by this chapter, shall be made by the head of the Federal agency or instrumentality having the control of such service, or by such agents as such head may designate. In the case of the taxes imposed by this chapter with respect to service performed in the employ of an international organization pursuant to a transfer to which the provisions of section 3121(y) are applicable, the determination of the amount of remuneration for such service, and the return and payment of the taxes imposed by this chapter, shall be made by the head of the Federal agency from which the transfer was made. Nothing in this paragraph shall be construed to affect the Secretary’s authority to determine under subsections (a) and (b) of section 3121 whether any such service constitutes employment, the periods of such employment, and whether remuneration paid for any such service constitutes wages. The person making such return may, for convenience of administration, make payments of the tax imposed under section 3111 with respect to such service without regard to the contribution and benefit base limitation in section 3121(a)(1), and he shall not be required to obtain a refund of the tax paid under section 3111 on that part of the remuneration not included in wages by reason of section 3121(a)(1). Payments of the tax imposed under section 3111 with respect to service, performed by an individual as a member of a uniformed service, to which the provisions of section 3121(m)(1) are applicable, shall be made from appropriations available for the pay of members of such uniformed service. The provisions of this section shall be applicable in the case of 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; and for purposes of this section the Secretary of Defense shall be deemed to be the head of such instrumentality. The provisions of this section shall be applicable also in the case of 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 the Department in which the Coast Guard is operating, at installations of the Coast Guard for the comfort, pleasure, contentment, and mental and physical improvement of personnel of the Coast Guard; and for purposes of this section the Secretary of the Department in which the Coast Guard is operating shall be deemed to be the head of such instrumentality.
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.
Aug. 16, 1954, ch. 736, 68A Stat. 428 · 68A Stat. 428
Enacted · 26 U.S.C. § 3122
Aug. 16, 1954, ch. 736, 68A Stat. 428
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 428Social Security Amendments of 1958
Pub. L. 85–840 title IV § 402(c) · 72 Stat. 1013
Substituted · 26 U.S.C. § 3122
Pub. L. 85–840 substituted “$4,800” for $4,200”
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 85–840 substituted “$4,800” for $4,200”.Enacted provision · exact public law section
(c) Federal Service Section 3122 of such Code (relating to Federal service) is 26 USC 3122. amended by striking out “$4,200” wherever it appears and inserting in lieu thereof “$4,800”.Technical Amendments Act of 1958
Pub. L. 85–866 title I § 70 · 72 Stat. 1606
Substituted · 26 U.S.C. § 3122
Pub. L. 85–866 substituted “section” for “subsection” wherever appearing
Source evidence
Code amendment note
Pub. L. 85–866 substituted “section” for “subsection” wherever appearing.Enacted provision · exact public law section
SEC. 70. FEDERAL SERVICE. 26 USC 3122. The last sentence of section 3122 (relating to collection and payment of employment taxes with respect to Coast Guard Exchanges) is amended by striking out “this subsection” wherever it appears therein and inserting in lieu thereof “this section”.Pub. L. 87–293 title II § 202(a)(3) · 75 Stat. 612
Inserted · 26 U.S.C. § 3122
Pub. L. 87–293 inserted “and including service, performed as a volunteer or volunteer leader within the meaning of the Peace Corps Act, to which the provisions of section 3121(p) are applicable,” after “section 3121(m)(1) are applicable,”
Source evidence
Code amendment note
Pub. L. 87–293 inserted “and including service, performed as a volunteer or volunteer leader within the meaning of the Peace Corps Act, to which the provisions of section 3121(p) are applicable,” after “section 3121(m)(1) are applicable,”.Enacted provision · exact public law section
(3) The first sentence of section 3122 of such Code (relating to Federal service) is amended by inserting after “section 3121(m)(1) are applicable,” the following: “and including service, performed as a volunteer or volunteer leader within the meaning of the Peace Corps Act, to which the provisions of section 3121(p) are applicable,”.Social Security Amendments of 1965
Pub. L. 89–97 title III § 320(b)(3) · 79 Stat. 288
Substituted · 26 U.S.C. § 3122
Pub. L. 89–97 substituted “$6,600” for “$4,800”
Source evidence
Code amendment note
Pub. L. 89–97 substituted “$6,600” for “$4,800”.Enacted provision · exact public law section
(3) The second sentence of section 3122 of such Code (relating to 26 USC 3122. Federal service) is amended by striking out “$4,800” and inserting in lieu thereof “$6,600”.Social Security Amendments of 1967
Pub. L. 90–248 title I § 108(b)(3) · 81 Stat. 821
Substituted · 26 U.S.C. § 3122
Pub. L. 90–248 substituted “$7,800” for “$6,600” in second sentence
Source evidence
Code amendment note
Pub. L. 90–248 substituted “$7,800” for “$6,600” in second sentence.Enacted provision · exact public law section
(3) The second sentence of section 3122 of such Code (relating to Federal service) is amended by striking out “$6,600” and inserting in lieu thereof “$7,800”.Pub. L. 92–5 title II § 203(b)(3) · 85 Stat. 5
Substituted · 26 U.S.C. § 3122
Pub. L. 92–5 substituted “$9,000” for “$7,800”
Source evidence
Code amendment note
Pub. L. 92–5 substituted “$9,000” for “$7,800”.Enacted provision · exact public law section
(3) The second sentence of section 3122 of such Code (relating to Federal service) is amended by striking out “$7,800” and inserting in lieu thereof “$9,000”.Pub. L. 92–336 § 203(b)(3)(A) · 86 Stat. 406
Substituted · 26 U.S.C. § 3122
Pub. L. 92–336, § 203(b)(3)(A), substituted “$10,800” for “$9,000”
Source evidence
Code amendment note
Pub. L. 92–336, § 203(b)(3)(A), substituted “$10,800” for “$9,000”.Enacted provision · exact public law section
(A) The second sentence of section 3122 of such Code (relating to Federal service) is amended by striking out “$9,000” and inserting in lieu thereof “$10,800”.Pub. L. 92–336 § 203(b)(3)(B) · 86 Stat. 406
Substituted · 26 U.S.C. § 3122
Pub. L. 92–336, § 203(b)(3)(B), effective with respect to remuneration paid after 1973, substituted “$12,000” for “$10,800”
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 92–336, § 203(b)(3)(B), effective with respect to remuneration paid after 1973, substituted “$12,000” for “$10,800”.Enacted provision · exact public law section
(B) Effective with respect to remuneration paid after 1973, the second sentence of section 3122 of such Code is amended by striking out “$10,800” and inserting in lieu thereof “$12,000”.Pub. L. 92–336 § 203(b)(3)(C) · 86 Stat. 406
Substituted · 26 U.S.C. § 3122
Pub. L. 92–336, § 203(b)(3)(C), effective with respect to remuneration paid after 1974, substituted “contribution and benefit base” for “$12,000”
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 92–336, § 203(b)(3)(C), effective with respect to remuneration paid after 1974, substituted “contribution and benefit base” for “$12,000”.Enacted provision · exact public law section
(C) Effective with respect to remuneration paid after 1974, the second sentence of section 3122 of such Code is amended by striking out “the $12,000 limitation” and inserting in lieu thereof “the contribution and benefit base limitation”.Pub. L. 93–66 § 203(b)(3) · 87 Stat. 152
Substituted · 26 U.S.C. § 3122
Pub. L. 93–66, § 203(b)(3), effective with respect to remuneration paid after 1973, substituted “$12,600” for “$12,000”
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 93–66, § 203(b)(3), effective with respect to remuneration paid after 1973, substituted “$12,600” for “$12,000”.Enacted provision · exact public law section
(3) Effective with respect to remuneration paid after 1973, the second sentence of section 3122 of such Code is amended by striking out the dollar amount and inserting in lieu thereof “$12,600”.Pub. L. 93–66 § 203(d) · 87 Stat. 152
Substituted · 26 U.S.C. § 3122
Pub. L. 93–66, § 203(d), applicable only with respect to remuneration paid after, and taxable years beginning after, 1973 (as provided in section 203(e) of Pub. L. 93–66, set out as a note under section 409 of Title 42), amended section 203(b)(3)(C) of Pub. L. 92–336 (set out as 1972 Amendment note hereunder) substituting “$12,600” for “$12,000”
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 93–66, § 203(d), applicable only with respect to remuneration paid after, and taxable years beginning after, 1973 (as provided in section 203(e) of Pub. L. 93–66, set out as a note under section 409 of Title 42), amended section 203(b)(3)(C) of Pub. L. 92–336 (set out as 1972 Amendment note hereunder) substituting “$12,600” for “$12,000”.Enacted provision · exact public law section
(d) Paragraphs (2)(C), (3)(C), (4)(C),and (7)(C) of section 203(b) of Public Law 92–336 are each amended by striking out 86 Stat. 419. 26 USC 3121, 3122, 3125, 6654. Effective date. “$12,000” and inserting in lieu thereof “$12,600”.Pub. L. 93–233 § 5(b)(3) · 87 Stat. 946
Substituted · 26 U.S.C. § 3122
Pub. L. 93–233, § 5(b)(3), effective with respect to remuneration paid after 1973, substituted “$13,200” for “$12,600”
Source evidence
Code amendment note
Pub. L. 93–233, § 5(b)(3), effective with respect to remuneration paid after 1973, substituted “$13,200” for “$12,600”.Enacted provision · exact public law section
(3) Effective with respect to remuneration paid after 1973, the second sentence of section 3122 of such Code is amended by striking out the dollar amount and inserting in lieu thereof “$13,200”.Pub. L. 93–233 § 5(d) · 87 Stat. 946
Substituted · 26 U.S.C. § 3122
Pub. L. 93–233, § 5(d), applicable only with respect to remuneration paid after, and taxable year beginning after, 1973 (as provided in section 5(e) of Pub. L. 93–233, set out as a note under section 409 of Title 42), amended section 203(b)(3)(C) of Pub. L. 92–336 (set out as 1973 Amendment note hereunder) substituting “$13,200” for “$12,600”
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 93–233, § 5(d), applicable only with respect to remuneration paid after, and taxable year beginning after, 1973 (as provided in section 5(e) of Pub. L. 93–233, set out as a note under section 409 of Title 42), amended section 203(b)(3)(C) of Pub. L. 92–336 (set out as 1973 Amendment note hereunder) substituting “$13,200” for “$12,600”.Enacted provision · exact public law section
(d) Paragraphs (2)(C), (3)(C), (4)(C), and (7) (C) of section 203(b) of Public Law 92–336 are each amended by striking out “$12,600” and inserting in lieu thereof “$13,200”.Pub. L. 94–455 title XIX § 1903(a)(4) · 90 Stat. 1520
Substituted · 26 U.S.C. § 3122
Pub. L. 94–455 substituted “Secretary of Transportation” for “Secretary” in two places
Source evidence
Code amendment note
Pub. L. 94–455 substituted “Secretary of Transportation” for “Secretary” in two places.Enacted provision · exact public law section
(4) Amendments of section 3122.— The last sentence of section 3122 (relating to Federal service) is amended by striking out 26 USC 3122. “Secretary” each place it appears and inserting in lieu thereof “Secretary of Transportation”.Pub. L. 97–248 title II § 278(a)(3) · 96 Stat. 324
Inserted · 26 U.S.C. § 3122
Pub. L. 97–248 inserted “including service which is medicare qualified Federal employment (as defined in section 3121(u)(2)),”
Source evidence
Code amendment note
Pub. L. 97–248 inserted “including service which is medicare qualified Federal employment (as defined in section 3121(u)(2)),”.Enacted provision · exact public law section
(3) Conforming amendment to federal service.— Section 3122 (relating to federal service) is amended in the first sentence by inserting “including service which is medicare qualified Federal employment (as defined in section 3121(u)(2)),” after “wholly owned by the United States,”.Consolidated Omnibus Budget Reconciliation Act of 1985
Pub. L. 99–272 title XIII § 13205(a)(2)(C) · 100 Stat. 82
Substituted · 26 U.S.C. § 3122
Pub. L. 99–272 substituted “including such service which is medicare qualified government employment (as defined in section 3121(u)(3))” for “including service which is medicare qualified Federal employment (as defined in section 3121(u)(2))”
Source evidence
Code amendment note
Pub. L. 99–272 substituted “including such service which is medicare qualified government employment (as defined in section 3121(u)(3))” for “including service which is medicare qualified Federal employment (as defined in section 3121(u)(2))”.Enacted provision · exact public law section
(C) Section 3122 (relating to Federal service) is amended 26 USC 3122. by striking out “including service which is medicare qualified Federal employment (as defined in section 3121(u)(2))” and inserting in lieu thereof “including such service which is medicare qualified government employment (as defined in section 3121(u)(3))”.Technical and Miscellaneous Revenue Act of 1988
Pub. L. 100–647 title VIII § 8015(a)(2) · 102 Stat. 3342
Struck · 26 U.S.C. § 3122
Pub. L. 100–647 struck out from first sentence “the determination whether an individual has performed service which constitutes employment as defined in section 3121(b),” after “section 3121(p) are applicable,” and “which constitutes wages as defined in section 3121(a)” after “remuneration for such service”
Inserted · 26 U.S.C. § 3122
Pub. L. 100–647 inserted after first sentence “Nothing in this paragraph shall be construed to affect the Secretary’s authority to determine under subsections (a) and (b) of section 3121 whether any such service constitutes employment, the periods of such employment, and whether remuneration paid for any such service constitutes wages.”
Source evidence
Code amendment note
Pub. L. 100–647 struck out from first sentence “the determination whether an individual has performed service which constitutes employment as defined in section 3121(b),” after “section 3121(p) are applicable,” and “which constitutes wages as defined in section 3121(a)” after “remuneration for such service”, and inserted after first sentence “Nothing in this paragraph shall be construed to affect the Secretary’s authority to determine under subsections (a) and (b) of section 3121 whether any such service constitutes employment, the periods of such employment, and whether remuneration paid for any such service constitutes wages.”Enacted provision · exact public law section
(2) Amendments to fica.— Section 3122 of the Internal Revenue Code of 1986 (relating to Federal service) is amended— (A) by striking “the determination whether an individual has performed service which constitutes employment as defined in section 3121(b),” in the first sentence; (B) by striking “which constitutes wages as defined in section 3121(a)” in the first sentence; and (C) by inserting after the first sentence the following new sentence: “Nothing in this paragraph shall be construed to affect the Secretary’s authority to determine under subsections (a) and (b) of section 3121 whether any such service constitutes employment, the periods of such employment, and whether remuneration paid for any such service constitutes wages.”.Revenue Reconciliation Act of 1990
Pub. L. 101–508 title XI § 11331(d)(2) · 104 Stat. 1388
Substituted · 26 U.S.C. § 3122
Pub. L. 101–508 substituted “applicable contribution base limitation” for “contribution and benefit base limitation”
Source evidence
Code amendment note
Pub. L. 101–508 substituted “applicable contribution base limitation” for “contribution and benefit base limitation”.Enacted provision · exact public law section
(2) Sections 3122 and 3125 are each amended by striking “contribution and benefit base limitation” each place it appears and inserting “applicable contribution base limitation”.Revenue Reconciliation Act of 1993
Pub. L. 103–66 title XIII § 13207(d)(4) · 107 Stat. 312
Substituted · 26 U.S.C. § 3122
Pub. L. 103–66 substituted “contribution and benefit base limitation” for “applicable contribution base limitation”
Source evidence
Code amendment note
Pub. L. 103–66 substituted “contribution and benefit base limitation” for “applicable contribution base limitation”.Enacted provision · exact public law section
(4) Sections 3122 and 3125 are each amended by striking “applicable contribution base limitation” and inserting “contribution and benefit base limitation”.Pub. L. 103–296 title III § 319(a)(2) · 108 Stat. 1464
Inserted · 26 U.S.C. § 3122
Pub. L. 103–296 inserted after first sentence “In the case of the taxes imposed by this chapter with respect to service performed in the employ of an international organization pursuant to a transfer to which the provisions of section 3121(y) are applicable, the determination of the amount of remuneration for such service, and the return and payment of the taxes imposed by this chapter, shall be made by the head of the Federal agency from which the transfer was made.”
Source evidence
Code amendment note
Pub. L. 103–296 inserted after first sentence “In the case of the taxes imposed by this chapter with respect to service performed in the employ of an international organization pursuant to a transfer to which the provisions of section 3121(y) are applicable, the determination of the amount of remuneration for such service, and the return and payment of the taxes imposed by this chapter, shall be made by the head of the Federal agency from which the transfer was made.”Enacted provision · exact public law section
(2) Contributions by federal agency.— Section 3122 of such Code (relating to Federal service) is amended by inserting after the first sentence the following new sentence: “In the case of the taxes imposed by this chapter with respect to service performed in the employ of an international organization pursuant to a transfer to which the provisions of section 3121(y) are applicable, the determination of the amount of remuneration for such service, and the return and payment of the taxes imposed by this chapter, shall be made by the head of the Federal agency from which the transfer was made.”Effective date note
Amendment by 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 this title.Coast Guard and Maritime Transportation Act of 2006
Pub. L. 109–241 title IX § 902(i) · 120 Stat. 516
Substituted · 26 U.S.C. § 3122
Pub. L. 109–241 substituted “Secretary of the Department in which the Coast Guard is operating” for “Secretary of Transportation” in two places
Source evidence
Code amendment note
Pub. L. 109–241 substituted “Secretary of the Department in which the Coast Guard is operating” for “Secretary of Transportation” in two places.Enacted provision · exact public law section
(i) Internal Revenue Code of 1986.— Section 3122 of the Internal Revenue Code of 1986 (26 U.S.C. 3122) is amended by striking “Secretary of Transportation” each place it appears and inserting “Secretary of the Department in which the Coast Guard is operating”.
22 of 23 references resolved to an enrolled provision · 1 partial
Editorial Notes
References in Text
The Peace Corps Act, referred to in text, is Pub. L. 87–293, , 75 Stat. 612, which is classified principally to chapter 34 (§ 2501 et seq.) of Title 22, Foreign Relations and Intercourse. For complete classification of this Act to the Code, see Short Title note set out under section 2501 of Title 22 and Tables.
Amendments1954–2006 · 17 rounds
2006
Pub. L. 109–241 substituted “Secretary of the Department in which the Coast Guard is operating” for “Secretary of Transportation” in two places.
1994
Pub. L. 103–296 inserted after first sentence “In the case of the taxes imposed by this chapter with respect to service performed in the employ of an international organization pursuant to a transfer to which the provisions of section 3121(y) are applicable, the determination of the amount of remuneration for such service, and the return and payment of the taxes imposed by this chapter, shall be made by the head of the Federal agency from which the transfer was made.”
1993
Pub. L. 103–66 substituted “contribution and benefit base limitation” for “applicable contribution base limitation”.
1990
Pub. L. 101–508 substituted “applicable contribution base limitation” for “contribution and benefit base limitation”.
1988
Pub. L. 100–647 struck out from first sentence “the determination whether an individual has performed service which constitutes employment as defined in section 3121(b),” after “section 3121(p) are applicable,” and “which constitutes wages as defined in section 3121(a)” after “remuneration for such service”, and inserted after first sentence “Nothing in this paragraph shall be construed to affect the Secretary’s authority to determine under subsections (a) and (b) of section 3121 whether any such service constitutes employment, the periods of such employment, and whether remuneration paid for any such service constitutes wages.”
1986
Pub. L. 99–272 substituted “including such service which is medicare qualified government employment (as defined in section 3121(u)(3))” for “including service which is medicare qualified Federal employment (as defined in section 3121(u)(2))”.
1982
Pub. L. 97–248 inserted “including service which is medicare qualified Federal employment (as defined in section 3121(u)(2)),”.
1976
Pub. L. 94–455 substituted “Secretary of Transportation” for “Secretary” in two places.
1973
Pub. L. 93–233, § 5(b)(3), effective with respect to remuneration paid after 1973, substituted “$13,200” for “$12,600”.
Pub. L. 93–233, § 5(d), applicable only with respect to remuneration paid after, and taxable year beginning after, 1973 (as provided in section 5(e) of Pub. L. 93–233, set out as a note under section 409 of Title 42), amended section 203(b)(3)(C) of Pub. L. 92–336 (set out as 1973 Amendment note hereunder) substituting “$13,200” for “$12,600”.
Pub. L. 93–66, § 203(b)(3), effective with respect to remuneration paid after 1973, substituted “$12,600” for “$12,000”.
Pub. L. 93–66, § 203(d), applicable only with respect to remuneration paid after, and taxable years beginning after, 1973 (as provided in section 203(e) of Pub. L. 93–66, set out as a note under section 409 of Title 42), amended section 203(b)(3)(C) of Pub. L. 92–336 (set out as 1972 Amendment note hereunder) substituting “$12,600” for “$12,000”.
1972
Pub. L. 92–336, § 203(b)(3)(A), substituted “$10,800” for “$9,000”.
Pub. L. 92–336, § 203(b)(3)(B), effective with respect to remuneration paid after 1973, substituted “$12,000” for “$10,800”.
Pub. L. 92–336, § 203(b)(3)(C), effective with respect to remuneration paid after 1974, substituted “contribution and benefit base” for “$12,000”.
1971
Pub. L. 92–5 substituted “$9,000” for “$7,800”.
1968
Pub. L. 90–248 substituted “$7,800” for “$6,600” in second sentence.
1965
Pub. L. 89–97 substituted “$6,600” for “$4,800”.
1961
Pub. L. 87–293 inserted “and including service, performed as a volunteer or volunteer leader within the meaning of the Peace Corps Act, to which the provisions of section 3121(p) are applicable,” after “section 3121(m)(1) are applicable,”.
1958
Pub. L. 85–866 substituted “section” for “subsection” wherever appearing.
Pub. L. 85–840 substituted “$4,800” for $4,200”.
1956
Act , included taxes with respect to service, performed as a member of a uniformed service, to which provisions of section 3121(m)(1) of this title are applicable, and authorized payment of tax imposed under section 3111 of this title from appropriations available for pay of members of the uniformed service.
1954
Act , § 202(c), substituted “$4,200” for “$3,600”.
Act , § 203(a), inserted provisions making section applicable to services performed by a civilian employee in the Coast Guard Exchanges or certain other activities at Coast Guard installations.
Statutory Notes and Related Subsidiaries
Effective Date of 1994 Amendment
Amendment by Pub. L. 103–296 applicable with respect to service performed after calendar quarter following calendar quarter in which , occurs, see section 319(c) of Pub. L. 103–296, set out as a note under section 1402 of this title.
Effective Date of 1993 Amendment
Amendment by Pub. L. 103–66 applicable to 1994 and later calendar years, see section 13207(e) of Pub. L. 103–66, set out as a note under section 1402 of this title.
Effective Date of 1990 Amendment
Amendment by Pub. L. 101–508 applicable to 1991 and later calendar years, see section 11331(e) of Pub. L. 101–508, set out as a note under section 1402 of this title.
Effective Date of 1988 Amendment
Pub. L. 100–647, title VIII, § 8015(a)(3), , 102 Stat. 3791, provided that: “The amendments made by paragraphs (1) and (2) [amending this section and section 405 of Title 42, The Public Health and Welfare] shall apply to determinations relating to service commenced in any position on or after the date of the enactment of this Act [].”
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–272 applicable to services performed after , see section 13205(d)(1) of Pub. L. 99–272, set out as a note under section 3121 of this title.
Effective Date of 1982 Amendment
Amendment by Pub. L. 97–248 applicable to remuneration paid after , see section 278(c)(1) of Pub. L. 97–248, set out as a note under section 3121 of this title.
Effective Date of 1976 Amendment
Amendment by Pub. L. 94–455 applicable with respect to wages paid after , see section 1903(d) of Pub. L. 94–455, set out as a note under section 3101 of this title.
Effective Date of 1973 Amendments
Amendment by Pub. L. 93–233 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 5(e) of Pub. L. 93–233, set out as a note under section 409 of Title 42, The Public Health and Welfare.
Amendment by Pub. L. 93–66 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 203(e) of Pub. L. 93–66, set out as a note under section 409 of Title 42.
Effective Date of 1972 Amendment
Amendment by Pub. L. 92–336 applicable only with respect to remuneration paid after December 1972, see section 203(c) of Pub. L. 92–336, set out as a note under section 409 of Title 42, The Public Health and Welfare.
Effective Date of 1971 Amendment
Amendment by Pub. L. 92–5 applicable only with respect to remuneration paid after December 1971, see section 203(c) of Pub. L. 92–5, set out as a note under section 409 of Title 42, The Public Health and Welfare.
Effective Date of 1968 Amendment
Amendment by Pub. L. 90–248 applicable only with respect to remuneration paid after December 1967, see section 108(c) of Pub. L. 90–248, set out as a note under section 409 of Title 42, The Public Health and Welfare.
Effective Date of 1965 Amendment
Amendment by Pub. L. 89–97 applicable with respect to remuneration paid after December, 1965, see section 320(c) of Pub. L. 89–97, set out as a note under section 3121 of this title.
Effective Date of 1961 Amendment
Amendment by Pub. L. 87–293 applicable with respect to service performed after , 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 this title.
Effective Date of 1958 Amendment
Amendment by Pub. L. 85–840 applicable only with respect to remuneration paid after 1958, see section 402(e) of Pub. L. 85–840, set out as a note under section 3121 of this title.
Effective Date of 1956 Amendment
Amendment by act , effective , see act Aug. 1, 1956, ch. 837, title VI, § 603(a), 70 Stat. 887.
Effective Date of 1954 Amendment
Amendment by section 202(c) of act , applicable only with respect to remuneration paid after 1954, see section 202(d) of act , set out as a note under section 1401 of this title.
Act Sept. 1, 1954, ch. 1206, title II, § 203(b), 68 Stat. 1091, provided that: “The amendment made by subsection (a) [amending this section] shall become effective .”
Repeals; Amendments and Application of Amendment Unaffected
Section 202(a)(3) of Pub. L. 87–293, cited as a credit to this section, was repealed by Pub. L. 89–572, § 5(a), , 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.
Credits
1954–2006 · 20 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 428
- 1954Sept. 1, 1954, ch. 1206, title II, §§ 202(c), 203(a), 68 Stat. 1090
- 1956Aug. 1, 1956, ch. 837, title IV, § 411(b), (c), 70 Stat. 879
- 1958Pub. L. 85–840, title IV, § 402(c), , 72 Stat. 1042
- 1958Pub. L. 85–866, title I, § 70, , 72 Stat. 1660
- 1961Pub. L. 87–293, title II, § 202(a)(3), , 75 Stat. 626
- 1965Pub. L. 89–97, title III, § 320(b)(3), , 79 Stat. 393
- 1968Pub. L. 90–248, title I, § 108(b)(3), , 81 Stat. 835
- 1971Pub. L. 92–5, title II, § 203(b)(3), , 85 Stat. 11
- 1972Pub. L. 92–236, § 203(b)(3), , 86 Stat. 419
- 1973Pub. L. 93–66, § 203(b)(3), (d), , 87 Stat. 153
- 1973Pub. L. 93–233, § 5(b)(3), (d), , 87 Stat. 954
- 1976Pub. L. 94–455, title XIX, § 1903(a)(4), , 90 Stat. 1807
- 1982Pub. L. 97–248, title II, § 278(a)(3), , 96 Stat. 560
- 1986Pub. L. 99–272, title XIII, § 13205(a)(2)(C), , 100 Stat. 315
- 1988Pub. L. 100–647, title VIII, § 8015(a)(2), , 102 Stat. 3791
- 1990Pub. L. 101–508, title XI, § 11331(d)(2), , 104 Stat. 1388–468
- 1993Pub. L. 103–66, title XIII, § 13207(d)(4), , 107 Stat. 468
- 1994Pub. L. 103–296, title III, § 319(a)(2), , 108 Stat. 1534
- 2006Pub. L. 109–241, title IX, § 902(i), , 120 Stat. 567.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 428; Sept. 1, 1954, ch. 1206, title II, §§ 202(c), 203(a), 68 Stat. 1090; Aug. 1, 1956, ch. 837, title IV, § 411(b), (c), 70 Stat. 879; Pub. L. 85–840, title IV, § 402(c), , 72 Stat. 1042; Pub. L. 85–866, title I, § 70, , 72 Stat. 1660; Pub. L. 87–293, title II, § 202(a)(3), , 75 Stat. 626; Pub. L. 89–97, title III, § 320(b)(3), , 79 Stat. 393; Pub. L. 90–248, title I, § 108(b)(3), , 81 Stat. 835; Pub. L. 92–5, title II, § 203(b)(3), , 85 Stat. 11; Pub. L. 92–236, § 203(b)(3), , 86 Stat. 419; Pub. L. 93–66, § 203(b)(3), (d), , 87 Stat. 153; Pub. L. 93–233, § 5(b)(3), (d), , 87 Stat. 954; Pub. L. 94–455, title XIX, § 1903(a)(4), , 90 Stat. 1807; Pub. L. 97–248, title II, § 278(a)(3), , 96 Stat. 560; Pub. L. 99–272, title XIII, § 13205(a)(2)(C), , 100 Stat. 315; Pub. L. 100–647, title VIII, § 8015(a)(2), , 102 Stat. 3791; Pub. L. 101–508, title XI, § 11331(d)(2), , 104 Stat. 1388–468; Pub. L. 103–66, title XIII, § 13207(d)(4), , 107 Stat. 468; Pub. L. 103–296, title III, § 319(a)(2), , 108 Stat. 1534; Pub. L. 109–241, title IX, § 902(i), , 120 Stat. 567.)