26 U.S.C. 3231: Definitions

2014

• Pub. L. 113–295, §221(a)(100)(D), in first sentence substituted "compensation." for "compensation; except that the term 'employee' shall include an employee of a local lodge or division defined as an employer in subsection (a) only if he was in the service of or in the employment relat… Law text · (b)
• Pub. L. 113–295, §221(a)(19)(B)(v), struck out par. (7) which read as follows: "The term 'compensation' shall not include 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 th… Law text · (e)

2004

• Pub. L. 108–357, §320(b)(2), inserted "108(f)(4)," after "74(c),". (American Jobs Creation Act of 2004) Law text · (e)
• Pub. L. 108–357, §251(a)(2), added par. (12). (American Jobs Creation Act of 2004) Law text · (e)

2003

• Pub. L. 108–173 added par. (11). (Medicare Prescription Drug, Improvement, and Modernization Act of 2003) Law text · (e)

2001

• Pub. L. 107–90, §204(e)(3), substituted "3211(a)" for "3211(a)(1)". (Railroad Retirement and Survivors' Improvement Act of 2001) Law text · (e)
• Pub. L. 107–90, §204(e)(4), substituted "3211(b)" for "3211(a)(2)". (Railroad Retirement and Survivors' Improvement Act of 2001) Law text · (e)
• Pub. L. 107–90, §204(e)(3), substituted "3211(a)" for "3211(a)(1)". (Railroad Retirement and Survivors' Improvement Act of 2001) Law text · (e)

2000

• Pub. L. 106–554 substituted "Archer MSA" for "Medical savings account" in heading. (Consolidated Appropriations Act, 2001) Law text · (e)

1996

• Pub. L. 104–191 added par. (10). (Health Insurance Portability and Accountability Act of 1996) Law text · (e)

1995

• Pub. L. 104–88, §304(d)(1), substituted "Surface Transportation Board" for "Interstate Commerce Commission". (ICC Termination Act of 1995) Law text · (a)
• Pub. L. 104–88, §304(d)(2), substituted "a rail carrier subject to part A of subtitle IV" for "an express carrier, sleeping car carrier, or rail carrier providing transportation subject to subchapter I of chapter 105". (ICC Termination Act of 1995) Law text · (g)

1994

• Pub. L. 103–296 substituted "(J), (M), or (Q)" for "(J), or (M)" in two places. · (e)

1993

• Pub. L. 103–66, §13207(c)(1), added cl. (iii). · (e)
• Pub. L. 103–66, §13207(c)(2), amended heading and text of cl. (i) generally. Prior to amendment, text read as follows: · (e)

1990

• Pub. L. 101–508, §11331(c), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: "Except as provided in clause (ii), the term 'applicable base' means for any calendar year the contribution and benefit base determined under section 230 of the Social Security … · (e)
• Pub. L. 101–508, §11704(a)(19), redesignated pars. (9) and (10) as (8) and (9), respectively. · (e)

1989

• Pub. L. 101–239, §10207(b), inserted at end "Nothing in the regulations prescribed for purposes of chapter 24 (relating to wage withholding) which provides an exclusion from 'wages' as used in such chapter shall be construed to require a similar exclusion from 'compensation' in regu… · (e)
• Pub. L. 101–239, §10206(a), substituted "(iii)" for "or (iii)" and inserted ", or (iv) any remuneration which would not (if chapter 21 applied to such remuneration) be treated as wages (as defined in section 3121(a)) by reason of section 3121(a)(5)". · (e)
• Pub. L. 101–239, §10205(a), inserted "or death, except that this clause 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" before ", (ii) tips". · (e)
• Pub. L. 101–140 amended subsec. (e) to read as if amendments by Pub. L. 100–647, §1011B(a)(22)(B), had not been enacted, see 1988 Amendment note below. · (e)
• Pub. L. 101–239, §10206(b), added par. (9). · (e)
• Pub. L. 101–239, §10207(a), added par. (10). · (e)

1988

• Pub. L. 100–647, §1001(d)(2)(C)(ii), substituted "(F), (J), or (M)" for "(F) or (J)" in two places. · (e)
• Pub. L. 100–647, §1011B(a)(22)(B), added par. (8). · (e)

1986

• Pub. L. 99–514, §122(e)(2), inserted reference to section 74(c). · (e)
• Pub. L. 99–514, §1899A(41), redesignated par. (6), relating to amounts excludable under section 120, as (7). · (e), (7)

1984

• Pub. L. 98–369, §531(d)(2), added par. (5). · (e)
• Pub. L. 98–611 added par. (6) relating to amounts excludable under section 127. · (e)
• Pub. L. 98–612 added par. (6) relating to amounts excludable under section 120. · (e)

1983

• Pub. L. 98–76, §225(a)(3), struck out provisions that compensation which was paid in one calendar month but which would be payable in a prior or subsequent taxable month but for the fact prescribed date of payment would fall on a Saturday, Sunday or legal holiday would be deemed to … · (e)
• Pub. L. 98–76, §225(a)(1), amended par. (2) generally, substituting provisions which exclude compensation in excess of applicable base, which define "applicable base", and which provide for the applicability of successor employer provisions to this paragraph, for provisions that a p… · (e)
• Pub. L. 98–76, §225(c)(1)(C), (6), substituted "taxes imposed by section 3201" for "tax imposed by section 3201", and "such taxes" for "such tax". · (e)
• Pub. L. 98–76, §225(c)(7), substituted "3201(a), 3211(a)(1), and 3221(a)" for "3201(b) and 3221(b) (and so much of section 3211(a) as relates to the rates of the taxes imposed by sections 3101 and 3111)". · (e)
• Pub. L. 98–76, §225(c)(8), substituted "taxes imposed by section 3201" for "tax imposed under section 3201", and struck out "; and tips so deemed to be paid in any month shall be deemed paid for services rendered in such month" after "time received". · (h)
• Pub. L. 98–76, §225(b), added subsec. (i). · (i)

1981

• Pub. L. 97–34, §743(a), inserted after third sentence provision that "Compensation which is paid in one calendar month but which would be payable in a prior or subsequent taxable month but for the fact that prescribed date of payment would fall on a Saturday, Sunday or legal holiday… · (e)
• Pub. L. 97–34, §741(d)(2), struck out cl. (iii) exclusion from term "compensation" the voluntary payment by an employer, without deduction from the remuneration of the employee, of the tax imposed on such employee by section 3201, redesignated as cl. (iii) provisions formerly designated (iv). · (e)
• Pub. L. 97–34, §743(b), (c), inserted first sentence respecting presumption of a payment through the employer's payroll as being compensation for services rendered as an employee in the period with respect to which payment is made, and in second sentence following "an employee" inse… · (e)
• Pub. L. 97–123 added par. (4). · (e)

1978

• Pub. L. 95–473 substituted "express carrier, sleeping car carrier, or rail carrier providing transportation subject to subchapter I of chapter 105 of title 49" for "express company, sleeping-car company, or carrier by railroad, subject to part I of the Interstate Commerce Act (49 U.S.C… · (g)

1976

• Pub. L. 94–455, §§1903(a)(10)(A), 1906(b)(13)(A), struck out "44 Stat. 577;" before "45 U.S.C., chapter 8" and "or his delegate" after "Secretary", respectively. · (a)
• Pub. L. 94–455, §1903(a)(10)(B), struck out in provisions following par. (4) "50 Stat. 312;" before "45 U.S.C. 228f". · (b)
• Pub. L. 94–455, §1903(a)(10)(C), struck out "44 Stat. 577;" before "45 U.S.C. chapter 8". · (c)
• Pub. L. 94–455, §1903(a)(10)(D), struck out "50 Stat. 308;" before "45 U.S.C. 228a". · (d)
• Pub. L. 94–547 provided that "compensation" not include amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system … · (e)
• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (e)

1975

• Pub. L. 94–93, §204, substituted "paid to an individual for services rendered as an employee to one or more employers" for "earned by an individual for services rendered as an employee to one or more employers, or as an employee representative, including remuneration paid for time l… · (e)
• Pub. L. 94–92 increased from $3 to $25 amount of compensation earned in the service of a local lodge or division of a railway-labor-organization employer to be disregarded with respect to any calendar month in the determination of amount of taxes under sections 3201 and 3221. · (e)
• Pub. L. 94–93, §§205, 206, substituted provision that an employee shall be deemed to be paid compensation in the period during which such compensation is earned only upon a written request by such employee, made within six months following the payment, and a showing that such compen… · (e)

1968

• Pub. L. 90–624 inserted provision excluding remuneration for service performed by nonresident alien individuals temporarily in the United States as participants in a cultural exchange or training program. · (e)

1965

• Pub. L. 89–212, §2(b)(1), inserted "(except as is provided under paragraph (3))". · (e)
• Pub. L. 89–212, §2(b)(2), added par. (3). · (e)
• Pub. L. 89–212, §2(b)(3), added subsec. (h). · (h)