42 U.S.C. 409: "Wages" defined

2014

• Pub. L. 113–295 struck out subpar. (A) designation before "Remuneration paid by" and struck out subpar. (B) 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 dependen… Law text · (a)

2008

• Pub. L. 110–245 added par. (20). (Heroes Earnings Assistance and Relief Tax Act of 2008) Law text · (a)

2004

• Pub. L. 108–203 substituted "on a farm operated for profit" for "described in section 410(f)(5) of this title". (Social Security Protection Act of 2004) Law text · (a)
• Pub. L. 108–357, §320(b)(5), inserted "108(f)(4)," after "74(c),". (American Jobs Creation Act of 2004) Law text · (a)
• Pub. L. 108–357, §251(a)(1)(B), added par. (19). (American Jobs Creation Act of 2004) Law text · (a)

1996

• Pub. L. 104–188, §1421(b)(8)(B), added subpar. (J). (Small Business Job Protection Act of 1996) Law text · (a)
• Pub. L. 104–188, §1458(b)(2), added subpar. (K). (Small Business Job Protection Act of 1996) Law text · (a)

1994

• Pub. L. 103–296, §321(c)(4)(A), substituted "Internal Revenue Code of 1954 or the Internal Revenue Code of 1986" for "Internal Revenue Code of 1954". · (a)
• Pub. L. 103–296, §321(c)(4)(B)(i), (ii), substituted "1986" for "1954" after "Code of". · (a), (E), (5)
• Pub. L. 103–387 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 such quarter by t… · (a)
• Pub. L. 103–296, §321(c)(4)(B)(iii)–(vi), (C), substituted "1986" for "1954" after "Code of". · (15), (16), (17)
• Pub. L. 103–296, §321(e)(1), added par. (1) and struck out former par. (1) which defined "deemed average total wages", added par. (2), and redesignated former par. (2) as (3) and in introductory provisions of par. (3) substituted "this subsection" for "paragraph (1)". · (k)
• Pub. L. 103–296, §107(a)(4), in subsec. (k) as amended by Pub. L. 103–296, §321(e)(1), substituted "Commissioner of Social Security" for "Secretary" in par. (1), in introductory provisions of par. (2), and in par. (3)(C). · (k)

1990

• Pub. L. 101–508 substituted "clause (ii)" for "subparagraph (B)" in concluding provisions. · (a)

1989

• Pub. L. 101–239, §10208(d)(1)(A)–(K), inserted "(a)" at beginning of text and in subsec. (a) as so designated, redesignated, respectively, former subsec. (a)(1) to (9) as par. (1)(A) to (I), former subsec. (b)(1) to (3) as par. (2)(A) to (C), former subsec. (d) as par. (3), former subs… · (a)
• Pub. L. 101–239, §10208(d)(1)(L), designated par. beginning with "Nothing in the regulations" as subsec. (b). Former subsec. (b) redesignated subsec. (a)(2). · (b)
• Pub. L. 101–239, §10208(d)(1)(M), designated par. beginning with "For purposes of this subchapter, in the case of domestic service" as subsec. (c) and substituted "subsection (a)(6)(B)" for "subsection (g)(2)" in two places. · (c)
• Pub. L. 101–239, §10208(d)(1)(N), designated par. beginning with "For purposes of this subchapter, in the case of an individual performing service, as a member" as subsec. (d) and substituted "subsection (a)(1)" for "subsection (a)" in introductory provisions. Former subsec. (d) redesi… · (d)
• Pub. L. 101–239, §10208(d)(1)(O)–(R), designated pars. beginning with "For purposes of this subchapter, in the case of an individual performing service, as a volunteer", "For purposes of this subchapter, tips received", "For purposes of this subchapter, in any case where", and … · (e), (f), (g), (h)
• Pub. L. 101–239, §10208(d)(1)(S), designated par. beginning with "Nothing in any of the foregoing" as subsec. (i). · (i)
• Pub. L. 101–140 amended cls. (2) and (3) of next to last indented par. of closing provisions [now subsec. (i)] to read as if amendment by Pub. L. 100–647, §1011B(a)(22)(E), had not been enacted, see 1988 Amendment note below. · (i)
• Pub. L. 101–239, §10208(d)(1)(T), designated par. beginning with "Any amount deferred" as subsec. (j). Former subsec. (j) redesignated subsec. (a)(8). · (j)
• Pub. L. 101–239, §10208(a), added subsec. (k). · (k)

1988

• Pub. L. 100–647, §1011B(a)(22)(E), in next to last indented par. of closing provisions, substituted ", or" for period at end of cl. (2) and added cl. (3).
• Pub. L. 100–647, §1011(f)(8), amended cl. (8) generally. Prior to amendment, cl. (8) read as follows: "under a simplified employee pension (as defined in section 408(k) of the Internal Revenue Code of 1986) if, at the time of the payment, it is reasonable to believe that the employe… · (e)
• Pub. L. 100–647, §1011B(a)(23)(B), 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" after "… · (e)
• Pub. L. 100–647, §8017(a), amended par. (2) generally. Prior to amendment, par. (2) read as follows: "Cash remuneration paid by an employer in any calendar year to an employee for agricultural labor unless (A) the cash remuneration paid in such year by the employer to the employee f… · (h)
• Pub. L. 100–647, §1001(g)(4)(C), substituted "section 217 of the Internal Revenue Code of 1986 (determined without regard to section 274(n) of such Code)" for "section 217 of the Internal Revenue Code of 1954". · (k)
• Pub. L. 100–647, §3043(a), added subsec. (t). · (t)

1987

• Pub. L. 100–203, §9001(a)(2), in second indented par. of closing provisions, substituted "only (1) his basic pay as described in chapter 3 and section 1009 of title 37 in the case of an individual performing service to which subparagraph (A) of such section 410(l)(1) of this title applies, or (2) h…
• Pub. L. 100–203, §9003(a)(1), substituted "death, except that this subsection 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 under the Internal Revenue Code of 1986" for "death". · (b)
• Pub. L. 100–203, §9002(a), added cl. (B) and struck out former cl. (B) which read as follows: "the employee performs agricultural labor for the employer on twenty days or more during such year for cash remuneration computed on a time basis;". · (h)

1986

• Pub. L. 99–514, §1151(d)(2)(C), added cl. (9). · (e)
• Pub. L. 99–514, §122(e)(5), substituted "74(c), 117, or" for "117 or". · (s)
• Pub. L. 99–272 in third to last undesignated paragraph, substituted "shall not include" for "shall, subject to the provisions of subsection (a) of this section, include". · (s)

1984

• Pub. L. 98–369, §531(d)(1)(B)(i), inserted in introductory text "(including benefits)" before "paid in any medium".
• Pub. L. 98–369, §2663(a)(6)(A)(i), realigned margins of pars. (5) to (9). · (a)
• Pub. L. 98–369, §2663(a)(6)(A)(v), realigned margin of subsec. (e). · (e)
• Pub. L. 98–369, §491(d)(39), inserted "(as in effect before July 18, 1984)" after "section 405(a) of the Internal Revenue Code of 1954". · (e)
• Pub. L. 98–369, §2661(i)(1), struck out the semicolon after "Act of 1974". · (e)
• Pub. L. 98–369, §2663(a)(6)(A)(v), realigned margins of subsecs. (f) and (k) to (p). · (k), (l), (m), (n), (o), (p)
• Pub. L. 98–369, §2663(a)(6)(A)(ii)–(iv), redesignated the subsec. (p) enacted by Pub. L. 95–216 as par. (1) and the subsec. (p) enacted by Pub. L. 95–472 as par. (2), and substituted a semicolon for a period in par. (1) as so redesignated. · (p)
• Pub. L. 98–369, §2663(a)(6)(A)(v), realigned margins of subsecs. (q) and (r). · (q), (r)
• Pub. L. 98–369, §531(d)(1)(B)(ii), added subsec. (s). · (s)
• Pub. L. 98–369, §2663(a)(6)(B), in undesignated par. relating to the meaning of "wages" in the case of a member of a uniformed service to which section 410(l)(1) of this title is applicable, substituted "chapter 3 and section 1009 of title 37" for "section 102(10) of the Servicemen's and Veterans' … · (s)
• Pub. L. 98–369, §2661(i)(2), in undesignated par. relating to employer contributions as not being excluded from "wages", inserted "where the pickup referred to in such section is pursuant to a salary reduction agreement (whether evidenced by a written instrument or otherwise)". · (s)

1983

• Pub. L. 98–21, §324(c)(3)(A), struck out cl. (1) which read "retirement", and redesignated cls. (2) to (4) as (1) to (3), respectively. · (b)
• Pub. L. 98–21, §324(c)(3)(B), struck out subsec. (c) 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. · (c)
• Pub. L. 98–21, §324(c)(2), added cls. (5) to (7). · (e)
• Pub. L. 98–21, §328(b), added cl. (8). · (e)
• Pub. L. 98–21, §324(c)(3)(B), struck out subsec. (i) 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 he did not work for the employer in the period for which such payment was made, and provided for this … · (i)
• Pub. L. 98–21, §324(c)(3)(C), struck out subpar. (C) which related to retirement after attaining an age specified in the plan referred to in par. (2) or in a pension plan of the employer. · (m)
• Pub. L. 98–21, §327(a)(2), added subsec. (r). · (r)
• Pub. L. 98–21, §327(b)(2), inserted, immediately following subsec. (r), provision that nothing in the regulations prescribed for purposes of chapter 24 of the Internal Revenue Code of 1954 (relating to income tax withholding) which provides an exclusion from "wages" as used in such chapter shall be… · (r)
• Pub. L. 98–21, §324(c)(1), inserted, at end of section, two undesignated pars. specifying the inclusion of certain employer contributions as "wages" and directing that any amount deferred under a nonqualified deferred compensation plan be taken into account under certain conditions but not treated … · (r)
• Pub. L. 98–21, §101(c)(1), inserted, at end of section, undesignated par. defining "wages" for purposes of this subchapter in the case of an individual performing service under provisions of section 294 of title 28 (relating to assignment of retired justices and judges to active duty) to include pa… · (r)

1981

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

1980

• Pub. L. 96–499 substituted "section 3101 of the Internal Revenue Code of 1954" for "section 1400 of the Internal Revenue Code of 1939" in subpar. (1) and inserted "with respect to remuneration paid to an employee for domestic service in a private home of the employer or for agricultura… · (f)

1978

• Pub. L. 95–472 added a second subsec. (p). · (p)
• Pub. L. 95–600 added subsec. (q). · (q)

1977

• Pub. L. 95–216, §351(a)(1), (2), substituted "year" for "quarter" wherever appearing and "$100" for "$50". · (g), (j)
• Pub. L. 95–216, §351(a)(3)(A), struck out "or" after "such employee died". · (n)
• Pub. L. 95–216, §351(a)(3)(A), substituted "payment is made; or" for "payment is made." · (o)
• Pub. L. 95–216, §351(a)(3)(A), added subsec. (p). · (p)

1973

• Pub. L. 93–233 substituted "$13,200" for "$12,600". · (a)
• Pub. L. 93–66 substituted "$12,600" for "$12,000". · (a)

1972

• Pub. L. 92–336, §203(a)(1)(A), inserted "and prior to 1973" after "1971". · (a)
• Pub. L. 92–336, §203(a)(1)(B), added pars. (7) to (9). · (a)
• Pub. L. 92–603, §104(g), struck out "(if a woman) and age 65 (if a man)" after "attains age 62". · (i)
• Pub. L. 92–603, §122(a), added subsec. (n). · (n)
• Pub. L. 92–603, §138(a), added subsec. (o). · (o)
• Pub. L. 92–603, §123(c)(1), added par. at end defining "wages" in the case of members of a religious order when an election under section 3121(r) of the Internal Revenue Code of 1954 is in effect. · (o)

1971

• Pub. L. 92–5, §203(a)(1)(A), inserted "and prior to 1972" after "1967". · (a)
• Pub. L. 92–5, §203(a)(i)(B), added par. (6). · (a)

1968

• Pub. L. 90–248, §108(a)(1)(A), (B), inserted "and prior to 1968" after "1965" and added par. (5), respectively. · (a), (5)
• Pub. L. 90–248, §504(c), added subsec. (m). · (m)

1965

• Pub. L. 89–97, §320(a)(1)(A), inserted "and prior to 1966" after "1958". · (a)
• Pub. L. 89–97, §320(a)(1)(B), added par. (4). · (a)
• Pub. L. 89–97, §313(a)(1), added subsec. (l). · (l)
• Pub. L. 89–97, §313(a)(2), added paragraph at end providing that tips be considered remuneration and that such remuneration be deemed paid as of the filing of a written statement or as of the time received. · (l)

1964

• Pub. L. 88–272 included as "wages" payments after 1954 under or to trust exempt under sections 401 and 501(a), I.R.C. 1954, under annuity plans after 1954 and prior to 1963, under section 401(a)(3), (4), (5), and (6), I.R.C. 1954, under or to annuity plans which at time of payment afte… · (e)
• Pub. L. 88–650 added subsec. (k). · (k)

1961

• Pub. L. 87–64 substituted "attains age 62 (if a woman) or age 65 (if a man)" for "attains retirement age (as defined in section 416(a) of this title)". · (i)
• Pub. L. 87–293 added last paragraph providing for computation of wages for Peace Corps volunteer service. · (i)

1960

• Pub. L. 86–778, §103(j)(2)(F), substituted "section 410(j)(3)(C)" for "section 410(k)(3)(C)". · (j)
• Pub. L. 86–778, §103(j)(2)(C), substituted "section 410(l)(1) of this title" for "section 410(m)(1) of this title" in last par. · (j)

1958

• Pub. L. 85–840 inserted "and prior to 1959" after "any calendar year after 1954" in cl. (2), and added cl. (3). · (a)
• Pub. L. 85–786 inserted sentence to include remuneration for service in State employment paid to employee for period he was absent for illness in term "sick pay". · (i)