42 U.S.C. 410: Definitions relating to employment

2022

• Pub. L. 117–328 inserted "or special trial judge" before "of the United States Tax Court". (Consolidated Appropriations Act, 2023) Law text · (a)

2018

• Pub. L. 115–243 added par. (22). (Tribal Social Security Fairness Act of 2018) Law text · (a)

2014

• Pub. L. 113–295 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 Control Board requiri… Law text · (a)

2008

• 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 · (a)
• Pub. L. 110–245 designated existing provisions as par. (1), redesignated former cls. (1) to (6) as cls. (A) to (F), respectively, of par. (1), and added par. (2). (Heroes Earnings Assistance and Relief Tax Act of 2008) Law text · (e)

2006

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

2004

• Pub. L. 108–203 struck out "or is domestic service in a private home of the employer" before period at end. (Social Security Protection Act of 2004) Law text · (f)

1998

• Pub. L. 105–277 added Pub. L. 105–33, §11246(b)(2)(B). See 1997 Amendment note below. (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999) Law text · (a)

1997

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

1996

• Pub. L. 104–188, §1116(a)(2)(A), inserted at end "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 consisted of… (Small Business Job Protection Act of 1996) Law text · (a)
• Pub. L. 104–188, §1116(a)(2)(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 · (a)

1994

• Pub. L. 103–296, §321(c)(6)(C), substituted "1986" for "1954" after "Code of" in introductory provisions. · (a)
• Pub. L. 103–296, §321(a)(13), made technical amendment to reference to section 5323(e)(2) of title 25 to reflect renumbering of corresponding section of original act. · (a)
• Pub. L. 103–296, §303(a)(1), 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 418(c)(8)(B) of this title for any calen… · (a)
• Pub. L. 103–296, §321(c)(6)(C), substituted "1986" for "1954" after "Code of". · (a), (B), (9)
• Pub. L. 103–296, §321(c)(6)(C), substituted "1986" for "1954" after "Code of". · (a)
• Pub. L. 103–296, §107(a)(4), substituted "Commissioner of Social Security" for "Secretary". · (a)
• Pub. L. 103–296, §319(b)(3), inserted before semicolon at end ", except service which constitutes 'employment' under subsection (r)". · (a)
• Pub. L. 103–296, §320(b), substituted "(J), (M), or (Q)" for "(J), or (M)" in two places. · (a)
• Pub. L. 103–387 added par. (21). · (a)
• Pub. L. 103–296, §107(a)(4), substituted "Commissioner of Social Security" for "Secretary" wherever appearing and "the Commissioner receives" for "he receives" in subpar. (B). · (l)
• Pub. L. 103–296, §303(b)(1), 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 418(c)(8)(B) of this title for any calendar … · (p)
• Pub. L. 103–296, §321(c)(6)(D), substituted "1986" for "1954" after "Code of". · (p), (q)
• Pub. L. 103–296, §319(b)(1), added subsec. (r). · (r)

1993

• Pub. L. 103–178 substituted "section 2157 of title 50" for "section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees". · (a)

1992

• Pub. L. 102–572 substituted "United States Court of Federal Claims" for "United States Claims Court". · (a)

1990

• Pub. L. 101–508 added subpar. (F). · (a)

1989

• Pub. L. 101–239 substituted "3121(l)(6)" for "3121(l)(8)" in introductory provisions. · (a)

1988

• Pub. L. 100–647, §8015(c)(1), in provision following subpar. (B) inserted "any such service performed on or after any date on which such individual performs" after "with respect to". · (a)
• Pub. L. 100–647, §8015(b)(1), amended subpar. (H) generally. Prior to amendment, subpar. (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 Act … · (a)
• Pub. L. 100–647, §1001(d)(2)(E), substituted "(F), (J), or (M)" for "(F) or (J)" in two places. · (a)
• Pub. L. 100–647, §8016(a)(4)(B), (C), amended Pub. L. 99–272, §13303(c)(2), see 1986 Amendment note below. · (a)

1987

• Pub. L. 100–203, §9005(a)(1), substituted "18" for "twenty-one". · (a)
• Pub. L. 100–203, §9004(a)(1), struck out reference to service performed by an individual in the employ of his spouse. · (a)
• Pub. L. 100–203, §9005(a)(2), inserted reference to an individual under the age of 21 in the employ of his father or mother. · (a)
• Pub. L. 100–203, §9004(a)(2), substituted introductory provisions for 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 son or d… · (a)
• Pub. L. 100–203, §9001(a)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: "Except as provided in paragraph (4) of this subsection, the term 'employment' shall, notwithstanding the provisions of subsection (a) of this section, include service performed a… · (l)
• Pub. L. 100–203, §9023(p), directed that the heading of subsec. (p) be amended to read the same as it was set out in the general amendment of subsec. (p) by Pub. L. 99–272, see 1986 Amendment note below. · (p)

1986

• Pub. L. 99–514, §1883(a)(4), substituted "any other service" for "Any other service". · (a)
• Pub. L. 99–335 added subpar. (H). · (a)
• Pub. L. 99–272, §13303(c)(2), as amended by Pub. L. 100–647, §8016(a)(4)(B), (C), substituted "Service (other than service described in paragraph (3)(A)) performed" for "Service performed" in introductory provisions. · (a)
• Pub. L. 99–272, §13205(b)(1), amended subsec. (p) generally. Prior to amendment, subsec. (p) read as follows: "For purposes of sections 426 and 426–1 of this title, the term 'medicare qualified Federal employment' means any service which would constitute 'employment' as defined in subs… · (p)
• Pub. L. 99–514, §1895(b)(18)(B), added subpar. (E). · (p)
• Pub. L. 99–514, §1895(b)(19), struck out quotation marks before "(A)". · (p)

1985

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

1984

• Pub. L. 98–369, §2661(j), struck out the second comma after "such affiliate". · (a)
• Pub. L. 98–369, §2663(a)(7)(A), struck out "(A) under contracts entered into in accordance with title V of the Agricultural Act of 1949, as amended, or (B)". · (a)
• Pub. L. 98–369, §2601(a)(1), in amending subpar. (B) generally, substituted "(i) has been continuously performing service described in subparagraph (A) since December 31, 1983, and for purposes of this clause—(I) if an individual performing service described in subparagraph (A) r… · (a)
• Pub. L. 98–369, §2601(a)(2)(A), (B), in provisions following "except that this paragraph shall not apply with respect to—" redesignated cls. (i), (ii), (iii), and (iv) as subpars. (C), (D), (E), and (F), respectively, and redesignated former subcls. (I), (II), and (III) as… · (a)
• Pub. L. 98–369, §2601(a)(2)(A), (C), in provisions following "except that this paragraph shall not apply with respect to—" redesignated former cl. (v) as subpar. (G), and in subpar. (G) as so redesignated, designated the existing provisions of subpar. (G) as the introductory lang… · (a)
• Pub. L. 98–369, §2663(a)(7)(B), realigned margins of subpar. (D). · (a)
• Pub. L. 98–369, §2603(a)(1), designated existing provisions as subpar. (A), substituted "this subparagraph" for "this paragraph", and added subpar. (B). · (a)
• Pub. L. 98–369, §2663(a)(7)(C), substituted "section 3231 of the Internal Revenue Code of 1954" for "section 1532 of the Internal Revenue Code of 1939". · (a)
• Pub. L. 98–369, §2663(j)(3)(A)(i), struck out "of Health, Education, and Welfare" after "Secretary". · (a)
• Pub. L. 98–369, §2663(a)(7)(D), struck out the comma after "; or". · (a)
• Pub. L. 98–369, §2663(a)(7)(E), substituted "paragraph (21) of section 101 of title 38" for "section 102 of the Servicemen's and Veterans' Survivor Benefits Act" and "paragraph (22) of such section" for "such section". · (l)
• Pub. L. 98–369, §2663(a)(7)(F), substituted "paragraph (23) of such section 101" for "such section 102". · (l)
• Pub. L. 98–369, §2663(j)(3)(A)(i), struck out "of Health, Education, and Welfare" after "Secretary". · (l)
• Pub. L. 98–369, §2663(a)(7)(G)(i), (ii), in provisions preceding par. (1), substituted "a reserve component as defined in section 101(27) of title 38" for "a reserve component of a uniformed service as defined in section 102(3) of the Servicemen's and Veterans' Survivor Benefits Act" a… · (m)
• Pub. L. 98–369, §2663(a)(7)(G)(iii), substituted "military, naval, or air" for "military or naval" wherever appearing. · (m)
• Pub. L. 98–369, §2663(a)(7)(G)(iv), substituted "Military Selective Service Act" for "Universal Military Training and Service Act". · (m)

1983

• Pub. L. 98–21, §322(a)(1), added cl. (C) and struck out "either" before "A" in provisions preceding par. (1). · (a)
• Pub. L. 98–21, §321(b), amended cl. (B) in provisions preceding par. (1) generally, substituting reference to section 3121(l)(8) of the Internal Revenue Code of 1954 for reference to section 3121(l) of such Code "an American employer" for "a domestic corporation (as determined in accordance with se… · (a)
• Pub. L. 98–21, §323(a)(2), substituted "a citizen or resident of the United States" for "a citizen of the United States" in cl. (B) in provisions preceding par. (1). · (a)
• Pub. L. 98–21, §101(a)(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 1410 of the Internal Revenue Code of 1… · (a)
• Pub. L. 98–21, §101(a)(1), amended par. (6) generally. Prior to amendment, par. (6) read as follows: · (a)
• Pub. L. 98–21, §102(a), struck out subpar. (A) designation, struck out subpar. (B) which had related to service performed by employees of nonprofit organizations, and substituted "this paragraph" for "this subparagraph". · (a)
• Pub. L. 98–21, §101(a)(2), struck out designations for pars. (1) and (2) and struck out par. (1) which related to application of the provisions of subparagraph (A), (B), or (C)(i), (ii), or (vi) of subsection (a)(6) of this section. · (p)
• Pub. L. 97–448 redesignated subsec. (p), relating to treatment of real estate agents and direct sellers, as (q). · (q)

1982

• Pub. L. 97–248, §269(b), added subsec. (p) relating to treatment of real estate agents and direct sellers. · (p)
• Pub. L. 97–248, §278(b)(1), added subsec. (p) relating to medicare qualified Federal employment. · (p)

1978

• Pub. L. 95–600 substituted "Secretary of Transportation" for "Secretary of the Treasury". · (a)

1977

• Pub. L. 95–216, §351(a)(3)(B), struck out subpar. (A) which related to service performed in the employ of any exempt organization under section 101 of the Internal Revenue Code of 1939, and designated existing provisions of subpar. (B) as entire subsec. (a)(10) and, as so designate… · (a)
• Pub. L. 95–216, §351(a)(1), substituted "year" for "quarter". · (a), (f)

1976

• Pub. L. 94–563 inserted "(or deemed to have been so filed under paragraph (4) or (5) of such section 3121(k))" after "section 3121(k) of the Internal Revenue Code of 1954" in provisions preceding cl. (i), inserted "(or deemed to have been filed)" after "filed" in cls. (i), (ii), … · (a)
• Pub. L. 94–455 added par. (20). · (a)

1974

• Pub. L. 93–445 substituted "section 231b(i) of title 45" for "section 228c–1 of title 45" and struck out ", as provided in section 228c–1(p)(2) of title 45" after "notify the Secretary of Health, Education, and Welfare". · (l)

1972

• Pub. L. 92–603, §128(a), added subpar. (E). · (a)
• Pub. L. 92–603, §123(a)(1), inserted provisions referring to the election of coverage under section 3121(r) of the Internal Revenue Code of 1954. · (a)
• Pub. L. 92–603, §129(a)(1), designated existing provisions as cl. (i) and added cl. (ii). · (a)

1968

• Pub. L. 90–248, §123(a), inserted exception provision including cls. (i) to (iii). · (a)
• Pub. L. 90–248, §403(a)(1), substituted reference to section 5351(2) of title 5 for former section 1052 of title 5. · (a)
• Pub. L. 90–248, §403(a)(2), substituted "subchapter III of chapter 83 of title 5" for "the Civil Service Retirement Act". · (a)
• Pub. L. 90–248, §403(a)(3), substituted reference to section 5351(2) of title 5 for former section 1052 of title 5. · (a)

1965

• Pub. L. 89–97, §311(a)(3), inserted ", other than as a medical or dental intern or a medical or dental resident in training". · (a)
• Pub. L. 89–97, §317(a)(3), added subpar. (D). · (a)
• Pub. L. 89–97, §311(a)(4), struck out from definition of employment the exclusion of service performed as an intern in the employ of a hospital by an individual who has completed a four years' course in a medical school chartered or approved pursuant to State law. · (a)

1961

• Pub. L. 87–256 added par. (19). · (a)
• Pub. L. 87–293 added subsec. (o). · (o)

1960

• Pub. L. 86–778, §104(a), designated existing provisions as cl. (A), struck out provisions which related to service performed by an individual in the employ of his son or daughter, and added cl. (B). · (a)
• Pub. L. 86–778, §103(c), 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, performed by an officer or employe… · (a)
• Pub. L. 86–778, §103(d), added par. (18). · (a)
• Pub. L. 86–778, §103(e), included Guam and American Samoa. · (h)
• Pub. L. 86–624 substituted "includes the District of Columbia and" for "includes Hawaii, the District of Columbia, and". · (h)
• Pub. L. 86–778, §103(f), included Guam and American Samoa. · (i)
• Pub. L. 86–624 struck out "Hawaii," before "the District of Columbia." · (i)
• Pub. L. 86–778, §103(j)(2)(A), (B), repealed subsec. (j) and redesignated subsecs. (k) to (o) as (j) to (n), respectively. · (j), (k), (l), (m), (n), (o)

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. · (a)
• Pub. L. 86–70 struck out "Alaska," before "Hawaii". · (h), (i)

1958

• Pub. L. 85–840, §311(a), struck out provisions which excluded from coverage service performed in connection with the production or harvesting of any commodity defined as an agricultural commodity in section 1141j(g) of title 12. · (a)
• Pub. L. 85–840, §312(a), substituted references to the Internal Revenue Code of 1954 for references to the Internal Revenue Code of 1939, and inserted provisions making subparagraph inapplicable to service performed during the period for which a certificate is in effect if such s… · (a)