26 U.S.C. 3121: Definitions

2022

• Pub. L. 117–328 inserted "or special trial judge" before "of the United States Tax Court". Law text · (b)

2019

• Pub. L. 116–94 substituted "section 139B(a)" for "139B(b)". Law text · (a)

2018

• Pub. L. 115–141, §401(a)(209), substituted "section 104(e)(2)" for "section 105(e)(2)". Law text · (b)
• Pub. L. 115–141, §401(a)(325)(A), substituted "United States Court of Federal Claims" for "United States Claims Court". Law text · (b)
• Pub. L. 115–141, §401(a)(210), inserted comma after "1997". Law text · (b)
• Pub. L. 115–243, §2(b)(2)(A), added par. (22). Law text · (b)
• Pub. L. 115–243, §2(b)(2)(B), inserted "or 218A" after "section 218". Law text · (d)

2014

• Pub. L. 113–295, §221(a)(19)(B)(iv), struck out par. (17) which read as follows: "any contribution, payment, or service provided by an employer which may be excluded from the gross income of an employee, his spouse, or his dependents, under the provisions of section 120 (relating t… Law text · (a)
• Pub. L. 113–295, §221(a)(99)(C)(i), struck out par. (17) which read as follows: "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 C… Law text · (b)

2008

• Pub. L. 110–245, §115(a)(1), added par. (23). (Heroes Earnings Assistance and Relief Tax Act of 2008) Law text · (a)
• Pub. L. 110–458 struck out "or special trial judge" before "of the United States Tax Court". (Worker, Retiree, and Employer Recovery Act of 2008) Law text · (b)
• Pub. L. 110–245, §302(a), added subsec. (z). (Heroes Earnings Assistance and Relief Tax Act of 2008) Law text · (z)

2007

• Pub. L. 110–172, which directed amendment of subpar. (A) by inserting "or consisting of designated Roth contributions (as defined in section 402A(c))" before comma at end, was executed by making the insertion before ", or", to reflect the probable intent of Congress. (Tax Technical Corrections Act of 2007) Law text · (v)

2006

• Pub. L. 109–280 inserted "or special trial judge" before "of the United States Tax Court". (Pension Protection Act of 2006) Law text · (b)

2004

• Pub. L. 108–203, §423(a), substituted "on a farm operated for profit" for "described in subsection (g)(5)". (Social Security Protection Act of 2004) Law text · (a)
• Pub. L. 108–375 substituted "134(b)(4), or 134(b)(5)" for "or 134(b)(4)". (Ronald W. Reagan National Defense Authorization Act for Fiscal Year 2005) Law text · (a)
• Pub. L. 108–357, §320(b)(1), inserted "108(f)(4)," after "74(c),". (American Jobs Creation Act of 2004) Law text · (a)
• Pub. L. 108–357, §251(a)(1)(A), added par. (22). (American Jobs Creation Act of 2004) Law text · (a)
• Pub. L. 108–203, §423(c), struck out "or is domestic service in a private home of the employer" after "employer's trade or business". (Social Security Protection Act of 2004) Law text · (g)
• Pub. L. 108–357, §802(c)(1), inserted "or to any specified stock compensation (as defined in section 4985) on which tax is imposed by section 4985" before period at end. (American Jobs Creation Act of 2004) Law text · (v)

2003

• Pub. L. 108–121 substituted ", 129, or 134(b)(4)" for "or 129". (Military Family Tax Relief Act of 2003) Law text · (a)

2000

• Pub. L. 106–554 substituted a comma for the semicolon at end. (Consolidated Appropriations Act, 2001) Law text · (a)

1998

• Pub. L. 105–206, §6023(13)(A), which directed the substitution of a comma for the semicolon at end of subpar. (F), could not be executed because a semicolon did not appear at end of subpar. (F). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (a)
• Pub. L. 105–206, §6023(13)(B), struck out "or" at end. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (a)
• Pub. L. 105–206, §6023(13)(C), substituted a semicolon for the period at end. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (a)
• Pub. L. 105–277 added Pub. L. 105–33, §11246(b)(2)(A). See 1997 Amendment note below. (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999) Law text · (b)

1997

• Pub. L. 105–61 substituted "1986," for "1986 or" and inserted "or the Federal Employees' Retirement System Open Enrollment Act of 1997" after "(50 U.S.C. 2157),". (Treasury and General Government Appropriations Act, 1998) Law text · (b)
• Pub. L. 105–33, §11246(b)(2)(A), as added by Pub. L. 105–277, inserted "(other than the Federal Employees Retirement System provided in chapter 84 of title 5, United States Code)" after "law of the United States" in introductory provisions. (Balanced Budget Act of 1997) Law text · (b)

1996

• Pub. L. 104–188, §1421(b)(8)(A), struck out "or" at end. (Small Business Job Protection Act of 1996) Law text · (a)
• Pub. L. 104–188, §1458(b)(1), which directed that subpar. (G) be amended by striking "(or)" at the end, could not be executed because "(or)" did not appear. (Small Business Job Protection Act of 1996) Law text · (a)
• Pub. L. 104–188, §1421(b)(8)(A), inserted "or" at end. (Small Business Job Protection Act of 1996) Law text · (a)
• Pub. L. 104–188, §1458(b)(1), inserted "or" at end. (Small Business Job Protection Act of 1996) Law text · (a)
• Pub. L. 104–188, §1421(b)(8)(A), added subpar. (H). (Small Business Job Protection Act of 1996) Law text · (a)
• Pub. L. 104–188, §1458(b)(1), added subpar. (I). (Small Business Job Protection Act of 1996) Law text · (a)
• Pub. L. 104–188, §1116(a)(1)(A), inserted closing provisions "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 … (Small Business Job Protection Act of 1996) Law text · (b)
• Pub. L. 104–188, §1116(a)(1)(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)),". (Small Business Job Protection Act of 1996) Law text · (b)

1994

• Pub. L. 103–387, §2(a)(1)(A), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: "cash remuneration paid by an employer in any calendar quarter to an employee for domestic service in a private home of the employer, if the cash remuneration paid in suc… · (a)
• Pub. L. 103–296, §303(a)(2), 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 218(c)(8)(B) of the Social Security Act … · (b)
• Pub. L. 103–296, §108(h)(2), substituted "Commissioner of Social Security" for "Secretary of Health and Human Services". · (b)
• Pub. L. 103–296, §319(a)(5), inserted ", except service which constitutes 'employment' under subsection (y)" after "international organization". · (b)
• Pub. L. 103–296, §320(a)(1)(C), substituted "(J), (M), or (Q)" for "(J), or (M)" in two places. · (b)
• Pub. L. 103–387, §2(a)(1)(C), added par. (21). · (b)
• Pub. L. 103–296, §303(b)(2), 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 218(c)(8)(B) of the Social Security A… · (u)
• Pub. L. 103–387, §2(a)(1)(B), added subsec. (x). · (x)
• Pub. L. 103–296, §319(a)(1), added subsec. (y). · (y)

1993

• Pub. L. 103–66, §13207(a)(1), inserted "in the case of the taxes imposed by sections 3101(a) and 3111(a)" after "(1)", substituted "contribution and benefit base (as determined under section 230 of the Social Security Act)" for "applicable contribution base (as determined under subs… · (a)
• Pub. L. 103–178 substituted "section 307 of the Central Intelligence Agency Retirement Act (50 U.S.C. 2157)" for "section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees". · (b)
• Pub. L. 103–66, §13207(a)(2), struck out subsec. (x) which defined parameters of the applicable contribution base for purposes of this chapter. · (x)

1992

• Pub. L. 102–318 substituted "402(e)(3)" for "402(a)(8)". · (v)

1990

• Pub. L. 101–508, §11331(a)(1), substituted "applicable contribution base (as determined under subsection (x))" for "contribution and benefit base (as determined under section 230 of the Social Security Act)" wherever appearing and "such applicable contribution base" for "such contri… · (a)
• Pub. L. 101–508, §11332(b), added subpar. (F). · (b)
• Pub. L. 101–508, §11331(a)(2), added subsec. (x). · (x)

1989

• Pub. L. 101–239, §10201(b)(3), substituted "paragraph (6)" for "paragraph (8)" in introductory provisions. · (l)
• Pub. L. 101–239, §10201(a)(1), inserted at end "Notwithstanding any other provision of this subsection, the period for which any such agreement is effective with respect to any foreign entity shall terminate at the end of any calendar quarter in which the foreign entity, at any time… · (l)
• Pub. L. 101–239, §10201(a)(2), (3), added par. (3) and struck out former par. (3) relating to termination of period by American employer. · (l)
• Pub. L. 101–239, §10201(a)(2), (4), redesignated par. (6) as (4) and struck out former par. (4) relating to termination of period by Secretary. · (l)
• Pub. L. 101–239, §10201(a)(2), (4), redesignated par. (7) as (5) and struck out former par. (5) relating to no renewal of agreement. · (l)
• Pub. L. 101–239, §10201(a)(4), redesignated pars. (6) to (10) as (4) to (8), respectively. · (l)
• Pub. L. 101–140 amended this section to read as if amendments by Pub. L. 100–647, §1011B(a)(22)(A), had not been enacted, see 1988 Amendment note below. · (x)

1988

• Pub. L. 100–647, §1011B(a)(23)(A), inserted "if such payment would not be treated as wages without regard to such plan and it is reasonable to believe that (if section 125 applied for purposes of this section) section 125 would not treat any wages as constructively received" afte… · (a)
• Pub. L. 100–647, §8017(b), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: "cash remuneration paid by an employer in any calendar year to an employee for agricultural labor unless (i) the cash remuneration paid in such year by the employer to the e… · (a)
• Pub. L. 100–647, §1001(g)(4)(B)(i), inserted "(determined without regard to section 274(n))" after "section 217". · (a)
• Pub. L. 100–647, §3043(c)(2), added par. (21). · (a)
• Pub. L. 100–647, §8015(c)(2), inserted "any such service performed on or after any date on which such individual performs" after "with respect to" in provision preceding subpar. (C). · (b)
• Pub. L. 100–647, §8015(b)(2), amended subpar. (H) generally. Prior to amendment, subparagraph (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… · (b)
• Pub. L. 100–647, §1001(d)(2)(C)(i), substituted "(F), (J), or (M)" for "(F) or (J)" in two places. · (b)
• Pub. L. 100–647, §8016(a)(4)(A), (C), made technical correction to directory language of Pub. L. 99–272, §13303(c)(2), see 1986 Amendment note below. · (b)
• Pub. L. 100–647, §8016(a)(3)(A), redesignated par. (4) as (3) and substituted "; or" for a period at the end, and redesignated par. (3) as (4), substituted a period for "; or" at the end, and moved redesignated par. (4) to the end of the subsection. · (d), (4)
• Pub. L. 100–647, §1018(r)(2)(A), added subcl. (VI). · (u)
• Pub. L. 100–647, §1011(e)(8), substituted "457(f)(1)" for "457(e)(1)". · (v)
• Pub. L. 100–647, §1018(u)(35), substituted "Savings" for "Saving". · (v)
• Pub. L. 100–647, §1011B(a)(22)(A), added subsec. (x) relating to benefits provided under certain employee benefit plans. · (x)

1987

• Pub. L. 100–203, §9003(a)(2), substituted "death, except that this paragraph does not apply to a payment for group-term life insurance to the extent that such payment is includible in the gross income of the employee" for "death". · (a)
• Pub. L. 100–203, §9023(d)(1), substituted a comma for semicolon before "or" at end. · (a)
• Pub. L. 100–203, §9023(d)(2), substituted a semicolon for comma at end. · (a)
• Pub. L. 100–203, §9002(b), added cl. (ii) and struck out former cl. (ii) which read as follows: "the employee performs agricultural labor for the employer on 20 days or more during such year for cash remuneration computed on a time basis;". · (a)
• Pub. L. 100–203, §9005(b)(1), substituted "18" for "21". · (b)
• Pub. L. 100–203, §9004(b)(1), struck out "performed by an individual in the employ of his spouse, and service" after "service". · (b)
• Pub. L. 100–203, §9005(b)(2), inserted "under the age of 21 in the employ of his father or mother, or performed by an individual" after first reference to "individual". · (b)
• Pub. L. 100–203, §9004(b)(2), inserted introductory provisions and struck out 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 … · (b)
• Pub. L. 100–203, §9001(b)(2), substituted "only (A) his basic pay as described in chapter 3 and section 1009 of title 37, United States Code, in the case of an individual performing service to which subparagraph (A) of such subsection (m)(1) applies, or (B) his compensation for such… · (i)
• Pub. L. 100–203, §9001(b)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: "The term 'employment' shall, notwithstanding the provisions of subsection (b) of this section, include service performed by an individual as a member of a uniformed service on ac… · (m)
• Pub. L. 100–203, §9006(a), in heading substituted "both employee and employer taxes" for "employee taxes", and in text struck out "other than for purposes of the taxes imposed by section 3111" after "of this chapter", substituted "remuneration for such employment (and deemed to have be… · (q)
• Pub. L. 100–203, §9006(b)(2), struck out subsec. (t) which related to special rule for determining wages subject to employer tax in case of certain employers whose employees receive income from tips. · (t)

1986

• Pub. L. 99–514, §1108(g)(7), amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: "under a simplified employee pension if, at the time of the payment, it is reasonable to believe that the employee will be entitled to a deduction under section 219(b)(2) … · (a)
• Pub. L. 99–514, §1151(d)(2)(A), added subpar. (G). · (a)
• Pub. L. 99–514, §1883(a)(11)(B), realigned margin of subpar. (B). · (a)
• Pub. L. 99–514, §122(e)(1), inserted reference to section 74(c). · (a)
• Pub. L. 99–335 added subpar. (H). · (b)
• Pub. L. 99–509, §9002(b)(1)(A), added subpar. (E). · (b)
• Pub. L. 99–272, §13303(c)(2), as amended by Pub. L. 100–647, §8016(a)(4)(A), (C), inserted "(other than service described in paragraph (3)(A))" after "service". · (b)
• Pub. L. 99–509, §9002(b)(2)(A), added par. (3) and redesignated former par. (3) as (4). · (d), (4)
• Pub. L. 99–272, §12112(b), substituted "shall not include" for "shall, subject to the provisions of subsection (a)(1) of this section, include". · (i)
• Pub. L. 99–272, §13205(a)(1), amended subsec. (u) generally, substantially expanding and revising its provisions by extending the application of hospital insurance tax to State and local employment. · (u)
• Pub. L. 99–514, §1895(b)(18)(A), added subcl. (V). · (u)
• Pub. L. 99–514, §1899A(38), substituted "forfeiture" for "forefeiture". · (v)
• Pub. L. 99–514, §1147(b), added subpar. (C). · (v)
• Pub. L. 99–514, §1899A(39), substituted "this chapter" for "chapter 21 of this Code" in first sentence. · (w)
• Pub. L. 99–514, §1882(c), substituted last three sentences for former last two sentences which read as follows: "The election may not be revoked by the church or organization, but shall be permanently revoked by the Secretary if such church or organization fails to furnish the infor… · (w)
• Pub. L. 99–514, §1899A(40), substituted "July 18, 1984" for "the date of the enactment of this subsection" in first sentence. · (w)

1985

• Pub. L. 99–221 added subcl. (V). · (b)

1984

• Pub. L. 98–369, §531(d)(1)(A)(i), inserted "(including benefits)" before "paid in any medium" in introductory provisions. · (a)
• Pub. L. 98–369, §491(d)(36), struck out subpar. (C) which provided: "under or to a bond purchase plan which, at the time of such payment, is a qualified bond purchase plan described in section 405(a)," and redesignated subpars, (D) to (G) as (C) to (F), respectively. · (a)
• Pub. L. 98–369, §531(d)(1)(A)(ii), added par. (20). · (a)
• Pub. L. 98–369, §2663(i)(1), struck out "(A) under contracts entered into in accordance with title V of the Agricultural Act of 1949, as amended (7 U.S.C. 1461–1468), or (B)". · (b)
• Pub. L. 98–369, §2601(b)(1), in amending subpar. (B) generally, substituted provision broadening social security coverage for newly hired Federal civilian employees effective with remuneration paid after Dec. 31, 1983, by providing that persons transferring from other government … · (b)
• Pub. L. 98–369, §2601(b)(2), substituted subpar. designations (C) to (G) for former designations (i) to (v), respectively, in subpar. (D), as so redesignated, redesignated cls. (I) to (III) as (i) to (iii), respectively, and amended generally, subpar. (G), as so redesignat… · (b)
• Pub. L. 98–369, §2603(a)(2), designated existing provisions as subpar. (A), substituted "this subparagraph" for "this paragraph", and added subpar. (B). · (b)
• Pub. L. 98–369, §2663(j)(5)(C), substituted "Secretary of Health and Human Services" for "Secretary of Health, Education, and Welfare". · (b)
• Pub. L. 98–369, §2663(i)(2), substituted "chapter 3 and section 1009 of title 37, United States Code" for "section 102(10) of the Servicemen's and Veterans' Survivor Benefits Act". · (i)
• Pub. L. 98–369, §2663(i)(3), substituted "paragraph (21) of section 101 of title 38, United States Code" for "section 102 of the Servicemen's and Veterans' Survivor Benefits Act" and "paragraph (22) of such section" for "such section". · (m)
• Pub. L. 98–369, §2663(i)(4), substituted "paragraph (23) of such section 101" for "such section 102". · (m)
• Pub. L. 98–369, §2663(i)(5), in provision preceding par. (1) substituted "a reserve component as defined in section 101(27) of title 38, United States Code" for "a reserve component of a uniformed service as defined in section 102(3) of the Servicemen's and Veterans' Survivor Benefits … · (n)
• Pub. L. 98–369, §2663(i)(5)(C), substituted "military, naval, or air" for "military or naval" in two places. · (n)
• Pub. L. 98–369, §2663(i)(5)(D), substituted "Military Selective Service Act" for "Universal Military Training and Service Act". · (n)
• Pub. L. 98–369, §2661(o)(3), substituted "section 414(h)(2) where the pick up referred to in such section is pursuant to a salary reduction agreement (whether evidenced by a written instrument or otherwise)" for "section 414(h)(2)". · (v)
• Pub. L. 98–369, §67(c), inserted provision that the preceding sentence shall not apply to any excess parachute payment (as defined in section 2801G(b)). · (v)
• Pub. L. 98–369, §2603(b), added subsec. (w). · (w)

1983

• Pub. L. 98–21, §327(b)(1), inserted in text following last numbered paragraph a provision that nothing in the regulations prescribed for purposes of chapter 24 (relating to income tax withholding) which provides an exclusion from "wages" as used in such chapter shall be construed to re… · (a)
• Pub. L. 98–21, §324(a)(3)(D), substituted reference to subpar. (A) of par. (2) for reference to subpar. (B) thereof in text following last numbered paragraph. · (a)
• Pub. L. 98–21, §324(a)(3)(A), struck out "(A) retirement, or", and redesignated subpars. (B) to (D) as (A) to (C), respectively. · (a)
• Pub. L. 98–21, §324(a)(3)(B), struck out par. (3) which related to any payment made to an employee (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) on account of retirement. · (a)
• Pub. L. 98–21, §328(a), substituted "section 219(b)(2)" for "section 219". · (a)
• Pub. L. 98–21, §324(a)(2), added subpars. (E) to (G). · (a)
• Pub. L. 98–21, §324(a)(3)(B), struck out par. (9) which related to any payment (other than vacation or sick pay) made to an employee after the month in which he attained age 62, if such employee did not work for the employer in the period for which such payment was made. · (a)
• Pub. L. 98–21, §324(a)(3)(C), struck out cl. (iii) which related to the case of retirement after attaining an age specified in the plan referred to in subparagraph (B) or in a pension plan of the employer. · (a)
• Pub. L. 98–21, §327(a)(1), added par. (19). · (a)
• Pub. L. 98–21, §323(a)(1), substituted "a citizen or resident of the United States" for "a citizen of the United States" in text preceding par. (1). · (b)
• Pub. L. 98–21, §322(a)(2), added cl. (C) in text preceding par. (1). · (b)
• Pub. L. 98–21, §101(b)(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 3111 by virtue of any provision of law … · (b)
• Pub. L. 98–21, §101(b)(1), amended par. (6) generally. Prior to amendment par. (6) read as follows: · (b)
• Pub. L. 98–21, §102(b)(1), struck out the subpar. (A) designation preceding "service performed", struck out subpar. (B) which related to service performed by employees of nonprofit organizations, and in par. (8), as so designated substituted "except that this paragraph shall not app… · (b)
• Pub. L. 98–21, §101(c)(2), added par. (5). · (i)
• Pub. L. 98–21, §102(b)(2), struck out subsec. (k) which related to exemption of religious, charitable and certain other organizations. · (k)
• Pub. L. 98–21, §321(a)(1), substituted "Agreements entered into by American employers with respect to foreign affiliates" for "Agreements entered into by domestic corporations with respect to foreign subsidiaries" in heading. · (l)
• Pub. L. 98–21, §321(a)(1), substituted "affiliates" for "subsidiaries" in par. (1) heading, and in first sentence of provisions preceding subpar. (A), substituted "at the American employer's request" for "at the request of any domestic corporation", "any American employer (as define… · (l)
• Pub. L. 98–21, §321(e)(1), substituted "American employer" for "domestic corporation", "affiliate" for "subsidiary" and "citizens or residents" for "citizens" wherever appearing in second and third sentences of provisions preceding subpar. (A) and substituted "American employer" for "domestic corpo… · (l)
• Pub. L. 98–21, §321(e)(1), substituted, wherever appearing, "American employer" for "domestic corporation", "American employers" for "domestic corporations", "affiliate" for "subsidiary", "affiliates" for "subsidiaries", "foreign entity" for "foreign corporation", "foreign en… · (l)
• Pub. L. 98–21, §321(a)(2), amended par. (8) generally, substituting provision defining a foreign affiliate for provision defining a foreign subsidiary of a domestic corporation which, for the purposes of this subsection and section 210(a) of the Social Security Act, had been defined… · (l)
• Pub. L. 98–21, §321(e)(1), substituted, wherever appearing, "American employer" for "domestic corporation", "American employers" for "domestic corporations", and "foreign entities" for "foreign corporations". · (l), (10)
• Pub. L. 98–21, §102(b)(3)(A), substituted "subsection (b)(8)" and "section 210(a)(8)" for "subsection (b)(8)(A)" and "section 210(a)(8)(A)", respectively, in provisions preceding cl. (i). · (r)
• Pub. L. 98–21, §102(b)(3)(B), struck out par. (4) which related to coordination with coverage of lay employees. · (r)
• Pub. L. 98–21, §101(b)(2), substituted "sections 3101(b) and 3111(b), subsection (b) shall be applied without regard to paragraph (5) thereof" for "sections 3101(b) and 3111(b)— · (u)
• Pub. L. 98–21, §324(a)(1), added subsec. (v). · (v)

1982

• Pub. L. 97–248 added subsec. (u). · (u)

1981

• Pub. L. 97–123 inserted "(but, in the case of payments made to an employee or any of his dependents this subparagraph shall exclude from the term 'wages' only payments which are received under a workmen's compensation law)" after "sickness or accident disability" in par. (2)(B), and in… · (a)
• Pub. L. 97–34 substituted "section 127 or 129" for "section 127". · (a)

1980

• Pub. L. 96–222 added subpar. (D). · (a)
• Pub. L. 96–499 struck out "(or the corresponding section of prior law)" after "section 3101" in subpar. (A) and inserted "with respect to remuneration paid to an employee for domestic service in a private home of the employer or for agricultural labor" after subpar. (B). · (a)

1978

• Pub. L. 95–472 added par. (17). · (a)
• Pub. L. 95–600 added par. (18). · (a)

1977

• Pub. L. 95–216, §356(a), substituted "year" for "quarter" and "$100" for "$50", wherever appearing. · (a), (10)
• Pub. L. 95–216, §356(b), added par. (16). · (a)
• Pub. L. 95–216, §356(c), struck out subpar. (A) which related to service performed in any calendar quarter in the employ of any organization exempt from income tax under section 501(a) (other than an organization described in section 401(a) or under section 521, if the remuneration… · (b)
• Pub. L. 95–216, §356(d), substituted "year" for "quarter". · (b), (g)
• Pub. L. 95–216, §312(b)(2), (f), substituted "(or, if later, as of the earliest date on which it satisfies clause (ii) of this subparagraph)" for "or any subsequent date" in cl. (i) and, in provisions following cl. (ii), inserted "(subject to subparagraph (C))" after "effective". · (k)
• Pub. L. 95–216, §312(b)(4), substituted "first day of the calendar quarter" for "date". · (k)
• Pub. L. 95–216, §312(g), added cl. (iii). · (k)
• Pub. L. 95–216, §312(b)(1), added subpar. (C). · (k)
• Pub. L. 95–216, §312(a)(1), substituted "prior to April 1, 1978," for "prior to the expiration of 180 days after the date of the enactment of this paragraph," in subpar. (B), and, in provisions following subpar. (B), substituted "April 1, 1978" for "the 181st day after the date of e… · (k)
• Pub. L. 95–216, §312(b)(3), inserted "(except as provided in paragraph (4)(C))" after "services involved" in introductory provisions. · (k)
• Pub. L. 95–216, §312(a)(2), substituted "prior to April 1, 1978," for "prior to the expiration of 180 days after the date of the enactment of this paragraph", "April 1, 1978," for "the 181st day after such date," and "prior to that date" for "prior to the first day of the calendar q… · (k)
• Pub. L. 95–216, §312(a)(3), (d), amended par. (8) first by substituting "prior to April 1, 1978," for "by the end of the 180-day period following the date of the enactment of this paragraph", "prior to April 1, 1978" for "within that period", and "on that date" for "on the 181st day… · (k)
• Pub. L. 95–216, §314(a), added subsec. (s). · (s)
• Pub. L. 95–216, §315(a), added subsec. (t). · (t)

1976

• Pub. L. 94–455, §1903(a)(3)(A), substituted ", of whatever nature, performed" for "performed after 1936 and prior to 1955 which was employment for purposes of subchapter A of chapter 9 of the Internal Revenue Code of 1939 under the law applicable to the period in which such service was… · (b)
• Pub. L. 94–455, §1903(a)(3)(B), struck out "65 Stat. 119;" before "7 U.S.C. 1461–1468". · (b)
• Pub. L. 94–455, §1903(a)(3)(C), substituted "Secretary of Transportation" for "Secretary of the Treasury". · (b)
• Pub. L. 94–563, §1(b), inserted "or deemed to have been so filed under paragraph (4) or (5) of such subsection" after "filed pursuant to subsection (k) (or the corresponding subsection of prior law)" in provisions preceding cl. (i), inserted "(or deemed to have been filed)" after… · (b)
• Pub. L. 94–455, §1906(b)(13)(C), substituted "to the Secretary of the Treasury" for "to the Secretary". · (b)
• Pub. L. 94–455, §1207(e)(1)(A), added par. (20). · (b)
• Pub. L. 94–455, §1903(a)(3)(D), struck out "46 Stat. 1550, §3;" before "12 U.S.C. 1141j". · (g)
• Pub. L. 94–455, §1903(a)(3)(E), redesignated subpar. (G) as (F). Former subpars. (F) and (H), which related to the right of an organization to request before 1960 to have a certificate effective where such certificate was filed after 1955 but prior to the enactment of this subparagr… · (k)
• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary" wherever appearing. · (k)
• Pub. L. 94–563, §1(c), added pars. (4) to (8). · (k)
• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary" wherever appearing. · (k)
• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (l)
• Pub. L. 94–455, §1903(a)(3)(F), struck out ", but in no case prior to January 1, 1955" after "specified in the agreement". · (l)
• Pub. L. 94–455, §1906(b)(13)(a), struck out "or his delegate" after "Secretary" wherever appearing. · (l), (10)
• Pub. L. 94–455, §1903(a)(3)(G), struck out "after December 1956" after "include service performed". · (m)

1973

• Pub. L. 93–233, §5(b)(2), effective with respect to remuneration paid after 1973, substituted "$13,200" for "$12,600" in two places. · (a)
• Pub. L. 93–233, §5(d), applicable only with respect to remuneration paid 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)(2)(C) of the Pub. L. 92–336 (set out as 1973 Amendment note hereunder) substituting "$13,200" … · (a)
• Pub. L. 93–66, §203(b)(2), effective with respect to remuneration paid after 1973, substituted "$12,600" for "$12,000" in two places. · (a)
• 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)(2)(C) of Pub. L. 92–336 (set out as 1972 Amendment note … · (a)

1972

• Pub. L. 92–336, §203(b)(2)(A), substituted "$10,800" for "$9,000" in two places. · (a)
• Pub. L. 92–336, §203(b)(2)(B), effective with respect to remuneration paid after 1973, substituted "$12,000" for "$10,800" in two places. · (a)
• Pub. L. 92–336, §203(b)(2)(C), effective with respect to remuneration paid after 1974, substituted "the contribution and benefit base (as determined under section 230 of the Social Security Act)" for "$12,000" in two places, and "the calendar year with respect to which such contribution and benefit… · (a)
• Pub. L. 92–603, §104(i), substituted uniform provision of 62 years of age, for separate provisions for men and women of 65 and 62 years, respectively. · (a)
• Pub. L. 92–603, §122(b), added par. (14). · (a)
• Pub. L. 92–603, §138(b), added par. (15). · (a)
• Pub. L. 92–603, §128(b), added subpar. (D). · (b)
• Pub. L. 92–603, §123(a)(2), inserted provision that this subparagraph shall not apply to service performed by a member of such religious order in the exercise of such duties if an election of coverage under subsec. (r) is in effect with respect to such order, or with respect to t… · (b)
• Pub. L. 92–603, §129(a)(2), inserted provisions relating to service performed in the employ of organizations described in section 509(a)(3) of this title. · (b)
• Pub. L. 92–603, §123(c)(2), added par. (4). · (i)
• Pub. L. 92–603, §123(b), added subsec. (r). · (r)

1971

• Pub. L. 92–5 substituted "$9,000" for "$7,800" in two places. · (a)

1969

• Pub. L. 91–172, §943(c)(1)–(3), inserted "or pay tax" after "tax return". · (k), (G), (H)

1968

• Pub. L. 90–248, §108(b)(2), substituted "$7,800" for "$6,600" wherever appearing. · (a)
• Pub. L. 90–248, §504(a), added par. (13). · (a)
• Pub. L. 90–248, §123(b), provided for inclusion of family employment in a private home in definition of "employment," upon compliance with conditions described in cls. (i) to (iii). · (b)
• Pub. L. 90–248, §403(i)(1), substituted "section 5351(2) of title 5, United States Code" for "section 2 of the Act of August 4, 1967" and struck out "; 5 U.S.C., sec. 1052" at end of parenthetical text. · (b)
• Pub. L. 90–248, §403(i)(2), substituted "subchapter III of chapter 83 of title 5, United States Code," for "the Civil Service Retirement Act". · (b)
• Pub. L. 90–248, §403(i)(3), substituted "section 5351(2) of title 5, United States Code" for "section 2 of the Act of August 4, 1947" and struck out "; 5 U.S.C. 1052" at end of parenthetical text. · (b)

1965

• Pub. L. 89–97, §320(b)(2), substituted "$6,600" for "$4,800" wherever appearing. · (a)
• Pub. L. 89–97, §313(c)(3), added par. (12). · (a)
• Pub. L. 89–97, §311(b)(4), inserted ", other than as a medical or dental intern or a medical or dental resident in training". · (b)
• Pub. L. 89–97, §317(b)(3), added subpar. (C). · (b)
• Pub. L. 89–97, §311(b)(5), struck out from the definition of employment the exclusion of service performed as an intern in the employ of a hospital by an individual who has completed a 4 years' course in a medical school chartered or approved pursuant to State law. · (b)
• Pub. L. 89–97, §316(a)(1), substituted "such date may not be earlier than the first day of the twentieth" for ", in the case of a certificate filed prior to January 1, 1960, such date may not be earlier than January 1, 1956, and in the case of a certificate filed after 1959,… · (k)
• Pub. L. 89–97, §316(b), added subpar. (H). · (k)
• Pub. L. 89–97, §313(c)(4), added subsec. (q). · (q)

1964

• Pub. L. 88–650 added par. (11). · (a)
• Pub. L. 88–272 substituted "is a plan described in section 403(a), or" for "meets the requirements of section 401(a)(3), (4), (5), and (6)" in subpar. (5)(B), and added subpar. (5)(C). · (a)

1961

• Pub. L. 87–256 added par. (19). · (b)
• Pub. L. 87–293, §202(a)(1), added par. (3). · (i)
• Pub. L. 87–293, §202(a)(2), added subsec. (p). · (p)

1960

• Pub. L. 86–778, §104(b), designated existing provisions as cl. (A) and struck out provisions which related to service performed by an individual in the employ of his son or daughter, and added cl. (B). · (b)
• Pub. L. 86–778, §103(n), 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. · (b)
• Pub. L. 86–778, §103(o), added par. (18). · (b)
• Pub. L. 86–778, §103(p), struck out a reference to Hawaii in cl. (1), and included Guam and American Samoa and cls. (1) and (2). · (e)
• Pub. L. 86–624 struck out "Hawaii," before "the District of Columbia", in cl. (1). · (e)
• Pub. L. 86–778, §105(a)(1), (2), struck out "and that at least two-thirds of its employees concur in the filing of the certificate" after "extended to service performed by its employees", and substituted "of each employee (if any) who concurs" for "of each employee who concurs". · (k)
• Pub. L. 86–778, §105(a)(3), substituted "in either group, or may file a separate certificate pursuant to such subparagraph with respect to the employees in each group" for "in one of the groups if at least two-thirds of the employees in such group concur in the filing of the cert… · (k)

1959

• 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. · (b)
• Pub. L. 86–70 struck out "Alaska," before "Hawaii". · (e)

1958

• Pub. L. 85–840, §402(b), substituted "$4,800" for "$4,200" wherever appearing. · (a)
• Pub. L. 85–840, §404(a), struck out provisions which excluded from definition of "employment" service performed in connection with the production or harvesting of any commodity defined as an agricultural commodity in section 1141j of title 12. · (b)
• Pub. L. 85–840, §405(b), made 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 … · (b)
• Pub. L. 85–840, §405(a), permitted amendment of the list at any time prior to the expiration of the twenty-fourth month following the calendar quarter in which the certificate is filed, allowed an organization to provide that the certificate shall be in effect for the period beginni… · (k)
• Pub. L. 85–866 substituted "by" for "be" in heading. · (l)