§ 3125. Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia

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. 1960

   Social Security Amendments of 1960

   Pub. L. 86–778 title I § 103(q)(1) · 74 Stat. 924

   Enacted · 26 U.S.C. § 3125

   Added Pub. L. 86–778, title I, § 103(q)(1), Sept. 13, 1960, 74 Stat. 939

   Source evidence

   Code source credit
   Added Pub. L. 86–778, title I, § 103(q)(1), Sept. 13, 1960, 74 Stat. 939

   Enacted provision · exact public law section
   (1) Subchapter C of chapter 21 of such Code (general provisions 26 USC 3121–3125. relating to tax under Federal Insurance Contributions Act) is amended by redesignating section 3125 as section 3126, and by inserting after section 3124 the following new section: “SEC. 3125. RETURN’S IN THE CASE OF GOVERNMENTAL EMPLOYEES IN GUAM AND AMERICAN SAMOA. “(a) Guam.— The return and payment of the taxes imposed by this chapter on the income of individuals who are officers or employees of the Government of Guam or any political subdivision thereof or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, and those imposed on such Government or political subdivision or instrumentality with respect to having such individuals in its employ, may be made by the Governor of Guam or by such agents as he may designate. The person making such return may, for convenience of administration, make payments of the tax imposed under section 3111 with respect to the service of such individuals 26 USC 3111. without regard to the $4,800 limitation in section 3121(a)(1). “(b) American Samoa.— The return and payment of the taxes imposed by this chapter on the income of individuals who are officers or employees of 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, and those imposed on such Government or political subdivision or instrumentality with respect to having such individuals in its employ, may be made by the Governor of American Samoa or by such agents as he may designate. The person making such return may, for convenience of administration, make payments of the tax imposed under section 3111 with respect to the service of such individuals without regard to the $4,800 limitation in section 3121(a)(1).”

2. 1965

   Social Security Amendments of 1965

   Pub. L. 89–97 § 320(b)(4) · 79 Stat. 288

   Substituted · 26 U.S.C. § 3125(a); 26 U.S.C. § 3125(b)

   Pub. L. 89–97, § 320(b)(4), substituted “$6,600” for “$4,800”

   Source evidence

   Code amendment note
   Subsecs. (a), (b). Pub. L. 89–97, § 320(b)(4), substituted “$6,600” for “$4,800”.

   Enacted provision · exact public law section
   (4) Section 3125 of such Code (relating to returns in the case of 74 Stat. 939. 26 USC 3125. governmental employees in Guam and American Samoa) is amended by striking out “$4,800” where it appears in subsections (a) and (b) and inserting in lieu thereof “$6,600”.

3. 1965

   Social Security Amendments of 1965

   Pub. L. 89–97 § 317(c)(1) · 79 Stat. 288

   1. Added · 26 U.S.C. § 3125(c)

      Pub. L. 89–97, § 317(c)(1), added subsec. (c)

   2. Inserted · 26 U.S.C. § 3125(c)

      Pub. L. 89–97, § 317(c)(1), inserted reference to District of Columbia in section catchline

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 89–97, § 317(c)(1), added subsec. (c) and inserted reference to District of Columbia in section catchline.

   Enacted provision · exact public law section
   (1) Section 3125 of such Code (relating to returns in the case 74 Stat. 939. 26 USC 3125. of governmental employees in Guam and American Samoa) is amended by adding at the end thereof the following new subsection: “(c) District of Columbia.— In the case of the taxes imposed by this chapter with respect to service performed in the employ of the District of Columbia or in the employ of any instrumentality which is wholly owned thereby, the return and payment of the taxes may be made by the Commissioners of the District of Columbia or by such agents as they may designate. The person making such return may, for convenience of administration, make payments of the tax imposed by section 3111 with respect to such service without regard to the Post, p. 396. Post p. 393. $6,600 limitation in section 3121(a)(1).”

4. 1968

   Social Security Amendments of 1967

   Pub. L. 90–248 title I § 108(b)(4) · 81 Stat. 821

   Substituted · 26 U.S.C. § 3125

   Pub. L. 90–248 substituted “$7,800” for “$6,600” wherever appearing

   Source evidence

   Code amendment note
   Pub. L. 90–248 substituted “$7,800” for “$6,600” wherever appearing.

   Enacted provision · exact public law section
   (4) Section 3125 of such Code (relating to returns in the case of governmental employees in Guam, American Samoa, and the District of Columbia) is amended by striking out “$6,600” each place it appears and inserting in lieu thereof “$7,800”.

5. 1971

   Pub. L. 92–5 title II § 203(b)(4) · 85 Stat. 5

   Substituted · 26 U.S.C. § 3125

   Pub. L. 92–5 substituted “$9,000” for “$7,800” wherever appearing

   Source evidence

   Code amendment note
   Pub. L. 92–5 substituted “$9,000” for “$7,800” wherever appearing.

   Enacted provision · exact public law section
   (4) Section 3125 of such Code (relating to returns in the case of governmental employees in Guam, American Samoa, and the District of Columbia) is amended by striking out “$7,800” where it appears in subsections (a), (b), and (c) and inserting in lieu thereof “$9,000”.

6. 1972

   Pub. L. 92–336 § 203(b)(4)(A) · 86 Stat. 406

   Substituted · 26 U.S.C. § 3125

   Pub. L. 92–336, § 203(b)(4)(A), substituted “$10,800” for “$9,000” wherever appearing

   Source evidence

   Code amendment note
   Pub. L. 92–336, § 203(b)(4)(A), substituted “$10,800” for “$9,000” wherever appearing.

   Enacted provision · exact public law section
   (A) Section 3125 of such Code (relating to returns in the case of governmental employees in Guam, American Samoa, and the District of Columbia) is amended by striking out “$9,000” where it appears in subsections (a), (b), and (c) and inserting in lieu thereof “$10,800”.

7. 1972

   Pub. L. 92–336 § 203(b)(4)(B) · 86 Stat. 406

   Substituted · 26 U.S.C. § 3125

   Pub. L. 92–336, § 203(b)(4)(B), effective with respect to remuneration paid after 1973, substituted “$12,000” for “$10,800” wherever appearing

   Target inherited from the preceding amendment note.

   Source evidence

   Code amendment note
   Pub. L. 92–336, § 203(b)(4)(B), effective with respect to remuneration paid after 1973, substituted “$12,000” for “$10,800” wherever appearing.

   Enacted provision · exact public law section
   (B) Effective with respect to remuneration paid after 1973, section 3125 of such Code is amended by striking out “$10,800” where it appears in subsections (a), (b), and (c) and inserting in lieu thereof “$12,000”.

8. 1972

   Pub. L. 92–336 § 203(b)(4)(C) · 86 Stat. 406

   Substituted · 26 U.S.C. § 3125

   Pub. L. 92–336, § 203(b)(4)(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)(4)(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, section 3125 of such Code is amended by striking out “the $12,000 limitation” where it appears in subsections (a), (b), and (c) and inserting in lieu thereof “the contribution and benefit base limitation”.

9. 1973

   Pub. L. 93–66 § 203(b)(4) · 87 Stat. 152

   Substituted · 26 U.S.C. § 3125

   Pub. L. 93–66, § 203(b)(4), effective with respect to remuneration paid after 1973, substituted “$12,600” for “$12,000” wherever appearing

   Target inherited from the preceding amendment note.

   Source evidence

   Code amendment note
   Pub. L. 93–66, § 203(b)(4), effective with respect to remuneration paid after 1973, substituted “$12,600” for “$12,000” wherever appearing.

   Enacted provision · exact public law section
   (4) Effective with respect to remuneration paid after 1973, section 3125 of such Code is amended by striking out the dollar’ amount each place it appears in subsections (a), (b), and (c) and inserting in lieu thereof “$12,600”.

10. 1973

    Pub. L. 93–66 § 203(d) · 87 Stat. 152

    Substituted · 26 U.S.C. § 3125

    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)(4)(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)(4)(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”.

11. 1973

    Pub. L. 93–233 § 5(b)(4) · 87 Stat. 946

    Substituted · 26 U.S.C. § 3125

    Pub. L. 93–233, § 5(b)(4), effective with respect to remuneration paid after 1973, substituted “$13,200” for “$12,600” wherever appearing

    Source evidence

    Code amendment note
    Pub. L. 93–233, § 5(b)(4), effective with respect to remuneration paid after 1973, substituted “$13,200” for “$12,600” wherever appearing.

    Enacted provision · exact public law section
    (4) Effective with respect to remuneration paid after 1973, section 3125 of such Code is amended by striking out the dollar amount each place it appears in subsections (a), (b), and (c) and inserting in lieu thereof “$13,200”.

12. 1973

    Pub. L. 93–233 § 5(d) · 87 Stat. 946

    Substituted · 26 U.S.C. § 3125

    Pub. L. 93–233, § 5(d), applicable only with respect to remuneration paid after, and taxable years 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)(4)(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 years 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)(4)(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”.

13. 1976

    Pub. L. 94–455 title XIX § 1903(a)(5) · 90 Stat. 1520

    Substituted · 26 U.S.C. § 3125(c)

    Pub. L. 94–455 substituted “Mayor of the District of Columbia or such agents as he may designate” for “Commissioners of the District of Columbia or such agents as they may designate”

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 94–455 substituted “Mayor of the District of Columbia or such agents as he may designate” for “Commissioners of the District of Columbia or such agents as they may designate”.

    Enacted provision · exact public law section
    (5) Amendment of section 3123.— Section 3125(c) (relating 26 USC 3125. to returns in the case of Governmental employees in the District of Columbia) is amended by striking out “Commissioners of the District of Columbia or such agents as they may designate” and by inserting in lieu thereof “Mayor of the District of Columbia of such agents as he may designate”.

14. 1986

    Consolidated Omnibus Budget Reconciliation Act of 1985

    Pub. L. 99–272 title XIII § 13205(a)(2)(A)(i) · 100 Stat. 82

    1. Inserted · 26 U.S.C. § 3125

       Pub. L. 99–272 inserted “States” in section catchline

    2. Added · 26 U.S.C. § 3125

       Pub. L. 99–272 added subsec. (a)

    3. Redesignated · 26 U.S.C. § 3125

       Pub. L. 99–272 redesignated former subsecs. (a) to (c) as (b) to (d), respectively

    Source evidence

    Code amendment note
    Pub. L. 99–272 inserted “States” in section catchline, added subsec. (a), and redesignated former subsecs. (a) to (c) as (b) to (d), respectively.

    Enacted provision · exact public law section
    (i) Section 3125 (relating to returns in the case of 26 USC 3125. Guam. American Samoa. District of Columbia. governmental employees in Guam, American Samoa, and the District of Columbia) is amended by redesignated subsections (a), (b), and (c) as subsections (b), (c), and (d), respectively, and by inserting before subsection (b) (as so redesignated) the following new subsection: “(a) States.— Except as otherwise provided in this section, in the case of the taxes imposed by sections 3101(b) and 3111(b) with 26 USC 3101, 3111. respect to 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), the return and payment of such taxes may be made by the head of the agency or instrumentality having the control of such service, or by such agents as such head may designate. The person making such return may, for convenience of administration, make payments of the tax imposed under section 3111 with respect to the service of such individuals without regard to the contribution and benefit base limitation in section 3121(a)(1).”

15. 1990

    Revenue Reconciliation Act of 1990

    Pub. L. 101–508 title XI § 11331(d)(2) · 104 Stat. 1388

    Substituted · 26 U.S.C. § 3125

    Pub. L. 101–508 substituted “applicable contribution base limitation” for “contribution and benefit base limitation” in subsecs. (a) to (d)

    Source evidence

    Code amendment note
    Pub. L. 101–508 substituted “applicable contribution base limitation” for “contribution and benefit base limitation” in subsecs. (a) to (d).

    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”.

16. 1993

    Revenue Reconciliation Act of 1993

    Pub. L. 103–66 title XIII § 13207(d)(4) · 107 Stat. 312

    Substituted · 26 U.S.C. § 3125

    Pub. L. 103–66 which directed the amendment of this section by substituting “contribution and benefit base limitation” for “applicable contribution base limitation” without specifying where the substitution was to be made, was executed by making the substitution in subsecs. (a) to (d) to reflect the probable intent of Congress

    Source evidence

    Code amendment note
    Pub. L. 103–66 which directed the amendment of this section by substituting “contribution and benefit base limitation” for “applicable contribution base limitation” without specifying where the substitution was to be made, was executed by making the substitution in subsecs. (a) to (d) to reflect the probable intent of Congress.

    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”.

    Effective date note
    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.

19 of 19 references resolved to an enrolled provision